Section 5. Issue of certificate of taxation.

5. Issue of 1*** certificate of taxation.- (1) When the tax leviable under section 3 in respect of any motor vehicle is paid the Taxation Authority shall issue to the person paying the tax,- (a) a 2[receipt], in the prescribed form, indicating therein that such tax has been paid, and (b) a certificate of taxation, in the prescribed form, indicating therein 3[whether the motor vehicle is manufactured in India or any place outside India,] the rate at which the tax is leviable and the 4[specific period, or as the case may be, lifetime of a vehicle 5* * * * *,] for which the tax has been paid. (2) Where a certificate of taxation has already been issued in respect of such motor vehicle, the Taxation Authority shall, on payment of tax as aforesaid, cause to be made in the certificate of taxation an entry of any such payment.