Section 6A. Revision of rates of tax.

6 If as a result of imposition of a tax or revision of rates made under any provision of this Act, a motor vehicle in respect of which tax has been paid becomes liable to higher amount of tax, the owner or any person having possession or control of the motor vehicle shall, within the time allowed for payment of tax for the 7 following financial year or any quarter 8 or month thereof, as the case may be, pay additional tax of a sum which is equal to the difference between the tax already paid 9 and the higher amount of tax which becomes payable in respect of such vehicle 10for the complete month in which the tax is revised or the remaining months of the financial year or of any quarter thereof as the case may be, and the Taxation Officer shall not issue a fresh token in respect of such vehicle until such amount of tax has been paid.