(1) On the 1st day of Shrawan every year, the tax due for that financial year will be collected from the person whose name the vehicle is registered according to the prevailing law.

However, the financial year is completed. However, in the case of the vehicle to be registered, the tax levied on the vehicle registered in his name will be collected from the owner of the previous vehicle up to the month of registration and from the person who will be registered for the following month. The payment must be made within the deadline which is before the deadline for renewal.

(3) In the case of a newly registered vehicle, prior to the registration of such vehicle, the tax due in the month in which the customs duty has been waived must be paid by the Damasahi from the same month.

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