41. Registered owner to pay the tax

The registered owner of any relevant vehicle shall pay the tax for every year, other than for the first year of registration of such motor vehicle, to the Divisional Secretary, on or before the due date of renewal of annual registration.

Every Divisional Secretary who collects any amount in accordance with the provisions of subsection (1) shall duly acknowledge the receipt of the tax so collected and remit such amount to the Commissioner-General, in such manner as may be prescribed.

The provisions which may be necessary for the implementation of the provisions of this Part and collection of the tax shall be prescribed by regulations made under this