State Act

The Himachal Pradesh Motor Vehicles Taxation Act, 1972

4. Declaration and payment of tax.- (1) Every registered owner or person having possession or control of a motor vehicle used or kept for use in Himachal Pradesh shall fill up and sign a declaration in the prescribed form stating the prescribed particulars and shall deliver the same to the taxation authority within the prescribed time. 3[(2) The tax to which a registered owner or person having possession or control of a motor vehicle appears by such declaration to be liable under section 3 shall be paid by him- (a) where such vehicle is described in column (2) of Schedule-I,- 4[(i) for a year at the rate as notified by the State Government under sub-section (1) of section 3 of this Act; or] (ii) for one or more quarters, at one-fourth of the annual rate for each quarter; or (iii) for any period less than a quarter expiring on the last day of the quarter, at one-twelfth of the annual rate for each complete month or part thereof included in such period: Provided that if the registered owner or person having possession or control of such vehicle wants to pay the tax in advance for more than a year, he shall be at liberty to do so; or 5[(b)**************] (3) This tax shall be paid within such time and in such manner as may be prescribed. (4) In calculating the tax due for any period less than one year, fraction of a rupee shall be counted as a rupee.