Section 29: Tax

29. Tax (1) The tax payable in respect of a licence for a motor vehicle or a trailer shall be as specified in the First Schedule. (2) (a) The holder of a licence issued under this Part for any period of 12 months shall, on surrendering it to the Commissioner for cancellation, be entitled to a refund of one twelfth of the tax payable on the licence in respect of each complete month of the period of the currency of the licence which is unexpired at the date of the surrender. (b) No fraction of a rupee shall be refunded. (c) The total amount of the refund shall not exceed the difference between the cost of the licence and the cost of 2 licences for 3 months. (d) A sum of 100 rupees shall be deducted from the total amount so computed. (3) For the purpose of ascertaining the rate of tax payable in respect of a motor vehicle or trailer, the Commissioner may direct that the motor vehicle or trailer be examined by an authorised examiner or a vehicle examiner, as the case may be. (4) Any person who— (a) fails to comply with a direction given; or (b) obstructs an authorised examiner or a vehicle examiner in the performance of his duties, under subsection (3) shall commit an offence. [S. 29 amended by s. 25 (c) of Act 20 of 2002 w.e.f. 1 July 2002; s. 6 of Act 19 of 2016 w.e.f. 3 November 2016.] R27 – 33 [Issue 9] Road Traffic Act