Section 5A in Himachal Pradesh Motor Vehicles Taxation Act, 1972
5A. [Obligation On Revision of Rates of Tax.] [Substituted vide H.P.M.V. Taxation (Amendment) Act, 1999.]
- If as a result or revision of rates of tax levied under this Act, a motor vehicle or a transport vehicle, as the case may be, in respect of which tax has not been paid, becomes liable to tax at higher rate, the owner or any person having possession or control of the motor vehicle or transport vehicle, as the case may be, shall within the time allowed for payment of tax for the following year or quarter or month thereof, as the case may be, pay additional tax or a sum which is equal to the difference between the tax already paid and the tax which becomes payable at higher rate due to such revision in respect of such vehicles for the remainder of the complete current month or the quarter or the year, as the case may be, and the taxation authority shall not issue a fresh token in respect of such vehicle until such amount of tax has been paid.
