Section 5(c) in Tamil Nadu Motor Vehicles Taxation Rules, 1974
(c)Notwithstanding anything contained in sub-rules (a) and (b) above, the difference of tax payable, if any, consequent on the recording of the amount of tax payable by the assessing authority shall be paid from the date on which the variation of condition of the permit is given effect or the date of general increase of tax, as the case may be, whether or not the tax so levied is recorded in the certificate of registration.]
