Road Safety

Road tax shall be payable in advance in respect of every motor vehicle on or before the fifteenth of April each year. The owner of a motor vehicle shall have the option of paying the tax in four quarterly installments payable on or before the fifteenth of April, July, October and January.
When a person fails to pay an installment of tax within fifteenth of April, July, October and January each year, he shall be liable to pay in addition to arrears of taxes, penalty as prescribed.
In case of default of payment of road taxes, the arrears of taxes will be recoverable as arrears to Land revenue.