State Act

The Dadra and Nagar Haveli and Daman and Diu Motor Vehicles Tax Act, 1974

4. Payment of tax. — (1) The tax levied under section 3 shall be paid in advance a year by every registered owner, or person having possession or control of the motor vehicle for a quarter, half year or year, at his choice, and on such payment, he shall be granted a quarterly, half-yearly or annual tax licence as the case may be: Provided that the tax levied under sub-section (3) of section 3 shall be paid in respect of such vehicles at such rates as may be prescribed for periods less than a quarter. Explanation. — The tax for a half yearly licence shall be double tax for the quarterly licence and the tax for the yearly licence shall be four times the tax for a quarterly licence: Provided further that any broken period in such quarterly periods shall, for the purpose of levying the tax, be considered as a full period. Provided also that the registered owner or person having possession or control of the motor vehicle shall, at the time of making payment of tax under this sub-section produce before the authority a valid certificate of insurance in respect of the vehicle complying with the requirements of 26[Chapter XI of the Motor Vehicles Act, 1988 (Central Act 59 of 1988).] (2) In the case of the annual licences, such rebate in respect of the tax as may be prescribed shall be granted. (3) In calculating the amount of tax due under sub-section (1) for any period less than one year, the fraction of a rupee less than fifty paise shall be taken as fifty paise, and the fraction of a rupee exceeding fifty paise shall be taken as a rupee. 27[(4) Notwithstanding anything contained in this section, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, the tax levied for non-transport vehicles in accordance with the provisions of sub-section (1A) of section 3, shall be paid in advance by the registered owner or the person having possession or control of the vehicle and the tax so paid shall be the one time tax, unless the vehicle is altered during such period, or proposed to be used in such manner so as to cause the vehicle to become a vehicle in respect of which a different tax is payable: Provided that in respect of vehicles registered before the date of commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, of which taxes were being paid in accordance with the provision of sub-section (1), the tax specified in Schedule B to this Act, shall be paid on or before the date of completion of sixty days from the commencement of the said Regulation. (5) Where a transport vehicle is used or kept for use in the 28[Dadra and Nagar Haveli and] Daman and Diu on the basis of temporary permit issued under the Motor Vehicles Act, 1988 (Central Act 59 of 1988), the tax shall be levied and collected in the manner as provided in this Act for whole of the period for which it is used or kept for use in 29[Dadra and Nagar Haveli and] Daman and Diu.]