State Act

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

5. Issue of tax token and tax licence. — (1) When the tax leviable under section 3 in respect of any motor vehicle is paid, the taxation authority shall determine the amount of tax and issue to the person paying the tax— (a) a tax token in the prescribed form, indicating therein that such tax has been paid, and (b) a tax licence in the prescribed form, indicating therein the rate at which the tax is leviable and the period for which the tax has been paid. (2) Where a tax licence has already been issued in respect of such motor vehicle, the taxation authority shall, on payment of tax as aforesaid, cause to be made in the tax licence an entry of any such payment. (3) No motor vehicle liable to tax under section 3, shall be kept in the Union territory, unless the registered owner or the person having possession or control of such vehicle has obtained a tax licence under sub-section (1) in respect of that vehicle. (4) No motor vehicle liable to tax under section 3 shall be used in a public place unless a valid tax token obtained under sub-section (1) is displayed on the vehicle in the prescribed manner. 30[(5) Notwithstanding anything contained in this section, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, issue of tax token and tax licence to the person paying the tax shall not be necessary in 31[Dadra and Nagar Haveli and] Daman and Diu where the tax is paid for non-transport vehicles in accordance with sub-section (4) of Section 4: Provided that the Taxation Authority shall, on payment of one time tax of the vehicle, make an entry in the certificate of registration of the said vehicle of such payment.]