[Tax on motor vehicles].
(1) Any person [at the time of] collecting motor vehicle tax shall also collect advance tax at the rates specified in [Division III of] Part IV of the First Schedule.
(2) If the motor vehicle tax is collected in instalments [or lump sum] the advance tax may also be collected in instalments [or lump sum] in like manner.
[(2A) In respect of motor cars used for more than ten years in Pakistan, no advance tax shall be collected after a period of ten years.]
(3) In respect of a passenger transport vehicle with registered seating capacity of ten or more persons, advance tax shall not be collected after a period of ten years from the first day of July of the year of make of the vehicle.
(4) In respect of a goods transport vehicle with registered laden weight of [ ] less than 8120 kilograms, advance tax shall not be collected after a period of ten years from the date of first registration of vehicle in Pakistan.
[(5) Advance tax collected under this section shall be adjustable.]
[“(6) For the purpose of sub-sections (1) and (2) “motor vehicle” shall include the vehicles specified in sub-section (7) of section 231B.”]
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