Section 25: Application for new licence

25. Application for new licence (1) Where— (a) the holder of a motor vehicle or trailer licence desires to use the motor vehicle or trailer for a purpose not authorised by the licence; or (b) after the issue of a licence, a motor vehicle or trailer is altered so that a different rate of tax becomes payable, the existing licence shall become void and the holder shall apply for a new licence. (2) Where a new licence is applied for under subsection (1), it shall not be issued until the old licence has been surrendered. (3) The Commissioner shall— (a) require the holder to pay; or (b) refund to him, any difference in tax between the old and new licences for the unexpired period of the old licence. (4) In the case of a refund, the sum of 100 rupees shall be deducted. [S. 25 amended by s. 25 (a) of Act 20 of 2002 w.e.f. 1 July 2002.]