Section 4(1) in Andhra Pradesh Motor Vehicles Taxation Act, 1963
(1)(a)The tax levied under this Act shall be paid in Advance and in the manner specified in Section 11, by the registered owner of the motor vehicle or any other person having possessing or control thereof, at this choice, either quarterly, half-yearly or annually on a licence to be taken out by him for that quarter, half-year or year, within fifteen days from commencement of the quarter, half-year or year, as case may be. The tax for half-year licence shall not exceed twice, and the tax for an annual licence shall not exceed four times the tax for a quarterly licence. The Government may grant such rebates as may be prescribed in the case of half-yearly and annual licences.(aa)[ Notwithstanding anything in Clause (a), the tax levied under the second proviso to sub-section (2) of Section 3 shall be for the life time of the motor vehicle and shall be paid in advance in lumpsum by the registered owner of the motor vehicle or any other person having possession or control thereof: [Inserted by Act 15 of 1987, w.e.f. 1-4-1987.]Provided that if the tax in respect of the motor vehicles referred to in the second proviso to sub-sec.(2) of Sec. 3 has already been paid under sub-sec. (2) of Sec. 3 prior to the 1-4-1987 the tax specified under the aforesaid second proviso shall be levied after the expiry of the period for which the tax was so paid and such tax shall be paid within one month from the date of the expiry of the said period].(b)Where the tax for any motor vehicle has been paid for any quarter, half-year or year and the motor vehicle has not been used during the whole of that quarter, half-year or year or a continuous part thereof not being less than one month, a refund of the tax at such rates as may, from time to time, be notified by the Government, shall be payable subject to such conditions as may be specified in such notification.(bb)[ Notwithstanding anything in Clause(b), where lumpsum tax has been paid as specified in Clause (aa) a refund of the tax at such rates as may be from time to time be notified by the Government, shall be payable subject to such conditions as may be specified in the notification in the case of removal of the vehicle to any other State on transfer or ownership or change of address.] [Inserted by Act 15 of 1987, w.e.f. 1-4-1987.]
