(1) Subject to the provisions of section 11, — — THE UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 19971

9. (1) Subject to the provisions of section 11, — (i) the tax payable under sub-section (1) of section 4 shall be paid at the time of the registration of the vehicle under the Motor Vehicles Act, 1988 : Provided that in respect of an old motor vehicle, the tax shall be payable in advance on or before the fifteenth day of January in each year ;

Section 9