Part 3 Assessment and collection of motor vehicle tax
(cf Act No 34, 1949, s 4)
(1) Subject to this Act, tax shall be paid to the Authority in respect of every motor vehicle:(a) at the time of application for registration of the motor vehicle, and(b) at the time of application for each renewal of the registration of that vehicle,and shall be so paid by the person in whose name the application is made.(2) A person who fails to pay the full amount of tax as required by subsection (1) is guilty of an offence.Maximum penalty: 5 penalty units.
(3) Despite the conviction of a person for an offence under this section, the person remains liable to pay the unpaid amount of the tax.
9 Unregistered vehicles and vehicles upon which tax has not been paid
(cf Act No 34, 1949, s 5)
(1) The owner of a motor vehicle which (not being a motor vehicle exempted from registration) is not registered, or which being registered is liable to tax (including any tax or additional tax payable under section 12) but on which such tax though due and payable has not been paid, who:(a) uses or drives the vehicle on a road or road related area, or(b) causes or permits it to be used or driven on a road or road related area,is guilty of an offence.Maximum penalty: 6 penalty units.
(2) In addition to imposing a penalty for an offence under subsection (1), the court concerned may order the owner to pay to the Authority within a time to be specified in the order:(a) if the vehicle is not registered, the tax which would be due on the application for the registration or renewal of registration of the vehicle for a period of 1 year or for such greater or lesser period as the court in all the circumstances thinks just, or(b) if the vehicle is registered, the tax so due and payable.
(cf Act No 34, 1949, s 8)
(1) For the purpose of determining whether any tax or additional tax is payable on a motor vehicle and, if so, the amount of the tax, the Authority or an authorised officer may:(a) require the owner or person in charge of the vehicle to produce the vehicle within a specified period and at a specified place and provide all reasonable facilities to enable an authorised officer to examine it, or(b) require the owner of the vehicle or the person in whose name an application for the registration or renewal of registration of the vehicle is made to provide such information in writing by statutory declaration or otherwise as the Authority or the authorised officer considers appropriate.(2) If:(a) the owner or person in charge of a motor vehicle fails to comply with a requirement made in accordance with subsection (1) (a), or(b) the owner or person in whose name an application for the registration or renewal of registration of a motor vehicle is made:that owner or person is guilty of an offence.(i) fails to comply with a requirement made in accordance with subsection (1) (b), or(ii) otherwise than by statutory declaration wilfully provides information which he or she knows is false or misleading in respect of any matter necessary or convenient to enable the appropriate amount of tax or additional tax payable on a motor vehicle to be determined,Maximum penalty: 5 penalty units.
(3) The Authority shall determine whether any tax or additional tax is payable on any motor vehicle and, if there is, the amount of the tax.
(cf Act No 34, 1949, s 9)
(1) For the purpose of ensuring that the provisions of this Act are complied with, the Authority may, at any time, alter, vary or rescind any determination in regard to tax or additional tax on a motor vehicle or may refund the whole or any portion of any tax paid.(2) If:(a) the Authority has altered, varied or rescinded a determination under subsection (1), and(b) tax or additional tax is payable as a result of the alteration, variation or rescission,the Authority may require the person in whose name the vehicle was registered at the time when the determination was made to pay such tax or additional tax, as the case may be, within a time stipulated by the Authority.(3) If the person fails to comply with the requirement within the time so stipulated, the person is guilty of an offence.Maximum penalty: 5 penalty units.
(4) In addition to imposing a penalty for any such offence, the court may order the person to pay to the Authority within a period to be specified in the order the amount of the tax or additional tax.(5) A person is not liable to pay tax or additional tax as a result of any alteration, variation or rescission of a determination referred to in subsection (1) if:(a) the determination was made more than 3 years before the date of the alteration, variation or rescission, and(b) the person satisfies the Authority that there was no intent to avoid payment of tax.
12 Notice of alteration and additional tax
(cf Act No 34, 1949, s 10)
(1) If, during the currency of the registration of a motor vehicle, there is an alteration, whether temporary or otherwise, in the construction, equipment, use or ownership of the vehicle of such a nature that tax or additional tax would be payable if the registration were renewed when the alteration was effected:(a) the person in whose name the vehicle is registered shall forthwith notify the Authority of the alteration, and(b) if the alteration:shall pay to the Authority the appropriate amount of tax or additional tax either forthwith or within such period as the Authority may allow.(i) is in the construction, equipment or use of the vehicle, the person in whose name it is registered, or(ii) is in the ownership of the vehicle, the new owner,(2) The tax or additional tax payable under this section:(a) shall be for the unexpired period for which the vehicle is registered at the date of the alteration or for such shorter period as the Authority, having regard to the temporary nature of any alteration referred to in subsection (1), determines should be applicable, and(b) shall be calculated at the rate of:(i) if the registration current at the date of the alteration was effected for a period exceeding 3 months—one-twelfth of the tax applicable after the alteration in respect of a yearly registration of the vehicle where the vehicle was exempt from or not liable to tax before the alteration or, as the case may be, one-twelfth of the difference between the tax applicable before the alteration and the tax applicable after the alteration in respect of a yearly registration of the vehicle, or(ii) if the registration current at the date of the alteration was effected for a period not exceeding 3 months—one-third of the tax applicable after the alteration in respect of a quarterly registration of the vehicle where the vehicle was exempt from or not liable to tax before the alteration or, as the case may be, one-third of the difference between the tax applicable before the alteration and the tax applicable after the alteration in respect of a quarterly registration of the vehicle,for each month or part of a month in the unexpired period or the shorter period, as the case may be.(3) Any person who fails to comply with subsection (1) is guilty of an offence.Maximum penalty: 5 penalty units and, in addition, 1 penalty unit for each month during any part of which the offence continues.
(4) In addition to imposing a penalty for an offence under subsection (3), the court concerned may order the offender to pay to the Authority within a period to be specified in the order any amount which, from the evidence given during the proceedings, the court is satisfied the offender should have paid to the Authority as tax or additional tax.
13 Refund of tax on surrender of registration
(cf Act No 34, 1949, s 11)
If, before the expiration of the registration of a motor vehicle, the Authority cancels the registration on the application of the person in whose name the vehicle is registered, the Authority may, in its discretion, grant to the person a refund of the tax imposed in respect of the vehicle:(a) calculated at the rate of one-twelfth of that tax applicable in respect of a yearly registration of the motor vehicle for each complete month in the portion of the period for which the vehicle was registered unexpired at the date on which the registration was cancelled, less any cancellation fee determined by the Authority, or(b) calculated in such manner as may be prescribed by the regulations.
(cf Act No 34, 1949, s 12)
A person is not entitled to a refund of tax where application for the refund is made more than 3 years from the date of payment of the tax.
(cf Act No 34, 1949, s 13)
The amount of tax imposed in respect of a motor vehicle is a debt due to the Crown and, except as provided by section 19 (2), is recoverable in a court of competent jurisdiction by the Authority from the person liable to pay the tax.