The tax levied under section 3 has to be paid at the time of registration of the vehicle under the Motor vehicle Act, 1988 in respect of old motor vehicle then the tax has to be paid in advance on or one month before from the expiry date of previous tax paid.
During the registration of a vehicle, an individual is required to pay the road tax. Based on the various criteria of different state governments, the road tax payment is made either annually or all at once. If you purchase a car in one state and pay a lifetime road tax, and then wish to use it in another state if you are shifting your residence, then you will be required to re-register the car in the new state and pay the road tax again. You are not required to pay road tax again if you are just visiting another state.
