Section 11A in The Bombay Motor Vehicles Tax Rules, 1959
11A. [ Period within which amount of tax payable by reason of enhancement of rate of tax shall be paid. [Inserted by G.N. of 31.8.1967.]
- Where the rate of tax in respect of any motor vehicle for any period is increased during the currency of such period, the registered owner or person who is in possession or control of such vehicle shall pay for the unexpired portion of such period since the date on which rate of tax is increased, an additional tax of a sum equal to the difference between the amount of the tax payable for such unexpired portion at the higher rate and the rate at which the tax was paid or is to be paid before the increase in the rate of tax for that portion [within the period provided in clause (iii) of Rule 8] from the date from which the rate of tax has been increased or such further period as the State Government may, by notification in the Official Gazette specify. On payment of such additional tax, the Taxation Authority shall make an endorsement to that effect [in the certificate of taxation and issue a receipt for the additional payment received.] [Substituted, G.N. of 1.3.1973.]
