Section 12 in Bihar Motor Vehicles Taxation Act, 1994
12. Refusal of acceptance of tax.
- Subject to other provisions of this Act, the taxing officer shall not accept the tax or penalty, if any, in respect of a motor vehicle for the current period unless the arrears of taxes and penalties due in respect of the vehicle have been fully paid or settled:[Provided that in case the amount of outstanding amount of arrears of tax and/or penalty exceeds Rs. 50.000/- [and Rs. 10,000/- (Ten thousand) for three wheelers and Rs. 25,000/- (twenty five thousand) for Light Motor Vehicles] ['Proviso' Inserted by Act 7, 2006.] an authority not below the rank of State Transport Commissioner or an officer authorised by him may order to accept such outstanding amount with current tax in monthly instalments, preferably within two months from the filing of application, which shall not in any case be more than six instalments and in such case a provisional tax-token may be issued by the taxing officer],
