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5. Issue of token.- (1) When a person pays the amount of tax leviable under section 3 in respect of any motor vehicle or proves to the satisfaction of the taxation authority that no such tax is payable In respect of such vehicle, the taxation authority shall,-

(a) issue to such person a token in the prescribed form specifying therein the period for which such tax has been paid or that no such, tax is payable, and

(b) specify in the certificate of registration granted, in respect of the vehicle under the Motor Vehicles Act, 1939, (4.of 1939), or in the case of vehicles not registered under that Act, in a certificate in such form As may be prescribed, that the tax has been, paid for the period specified under clause (a) or that no tax is payable. in respect of that vehicle, as the case may be;

(2) No motor vehicle liable to tax under this Act shall be used or kept for use in DEW unless the registered owner or the person having possession or control of ouch vehicle has obtained a valid token in respect of that vehicle, and that token is displayed on the vehicle in the prescribed manner.





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