Section 2
[ (iv) 3 [ (a) the tax payable under section (2-A) of section 4 shall be payable in advance for one calendar month at the time of registration of the vehicle under the Motor Vehicles Act, 1988 and thereafter on or before the fifteenth day of each calendar month next following. ]
2 [ (iv) 3 [ (a) the tax payable under section (2-A) of section 4 shall be payable in advance for one calendar month at the time of registration of the vehicle under the Motor Vehicles Act, 1988 and thereafter on or before the fifteenth day of each calendar month next following. ]
(b) 4 [the special tax payable under section 4-A] in respect of vehicles covered by temporary permit issued for the conveyance of passengers on special occasions, such as to and from fairs and religious gatherings or to carry marriage parties, tourist parties or such other reserved parties shall be paid at the time of issuance of such temporary permit. ]
(2) When any person transfers a motor vehicle registered in his name to any other person, then without prejudice to the liability of the transfer or in this regard, the transferee shall be liable to pay the arrears of tax additional tax and penalty if any, in respect of the motor vehicle so transferred due on or before the date of its transfer ad if the