Section 86R in The Bihar and Orissa Local Self-Government Act, 1885
86R. Proportionate payment of tax.
- Any person becoming possessed of any cart which has not been registered and taxed for the then current period of registration shall register the same within one month from the date on which he may have become possessed thereof, and the authority prescribed under Section 86-P shall grant a certificate of registration in any such case on payment of such amount of the registration fee and tax as bears the same proportion to the entire registration fee and tax for the current period of registration as the unexpired portion of the current period of registration bears to the whole of such period; and such fee and tax shall be calculated from the date on which such person shall have become possessed as aforesaid.
