Section No :

1980 Revised version MOTOR CARS(TAX ON TRANSFERS) Marginal Notes 1. This Law may be cited as the Motor Cars (Tax on Transfers) Law. 2. Prohibition on transfer of motor cars to which this Law applies without the written approval of the Registrar. 3. Registrar to grant written approval for transfer of a motor car to which this Law applies only on payment of the relevant tax. 4. Relevant tax payable on the transfer of a motor car to which this Law applies. [ 2, 15 of 1980.] 5. Registrar to refund amount of tax paid if the transfer in respect of which the tax is paid, does not take place. 6. Power of Registrar to recover relevant tax from the person in possession, where there is a transfer of a motor car to which this Law applies in contravention of the provisions of section 2. 7. Special provision in regard to the registration of motor cars to which this Law applies. 8. Offence 9. Certain transfers made prior to the date of commencement of this Law deemed to be valid transfers if a sum equivalent to the relevant tax is paid to the Registrar within two months of the date of commencement of this Law. 10. Taxes collected under this Law to be credited to Consolidated Fund. 12. Provisions of this Law to prevail. 13. Interpretation.