Section 8(1) in Bihar Motor Vehicles Taxation Act, 1994
(1)When a motor vehicle, in respect of which tax for any period has been paid is altered during such period or is proposed to be used during such period in such a manner in respect of which ha higher rate of tax is payable, the owner of the vehicle, shall pay to the taxing officer a differential tax of a sum which is equal to the difference between the tax already paid and the tax which becomes payable in respect of such vehicle for the period for which the higher rate of tax is payable in consequence of the alteration or the proposed use as the case may be.
