law: 4. Declaration and payment of tax.-
  (1) Every registered owner or person having possession or control of a motor vehicle used or kept for use in Delhi shall fill up and sign a declaration in the prescribed form stating the prescribed particulars and shall deliver the same to the taxation authority within the prescribed time.
  (2) The tax to which a registered owner or person having possession or control of a motor vehicle appears by such declaration to be liable under section 3 shall be paid by him,-
  3[(a) where such vehicle is described in Part A of Schedule I,-
  (i) for a year at the rate specified in the corresponding entry in column (2) thereof (hereinafter referred to as the annual rate); or
  (ii) for one or more quarters, at one-fourth of the annual rate for each quarter; or
  (iii) for any period less than a quarter expiring on the last day of the quarter, at one-twelfth of the annual rate for each complete month or part thereof included in such period; or
  (b) where such vehicle is described in Part B of Schedule I, a one time tax at the amount specified in the corresponding entry in column (2) in the said Part or, as the case may be, the amount specified in the respective columns in Part C.]
  (3) The tax shall be paid within such time and in such manner as may be prescribed.
  (4) In calculating the tax due for any period less than one year, fraction of a rupee shall be counted as a rupee.