Remittance of Tax – Two days grace Period - Instructions

Office of the Transport Commissioner – Chennai  L.no 4115/D1/2002 Dt 09/02/2002

(Circular No 6/2002)

Point 1: When 45 days is allowed for payment of tax whether two days can be allowed after the last date for production of demand draft. 

Reply to Point 1:  The two days time limits may be allowed for the production demand draft purchased on or before 45 days after  the last date

      Rule 7 of Tamil nadu Motor Vehicles Taxation Rules, 1974 reads as follows . The tax due under this Act, in respect of the class of vehicles specified in the column (1) of table below and used or kept for use in the State of Tamil Nadu shall be paid either before or within such period mentioned in the corresponding entries in column (2) thereof, and evidence of such payment produced before the licencing officer, not later than two days after the expiry of the period mentioned in column (2) 

Point 2:  If two days grace period allowed, whether the two days is inclusive of holiday or two working days

Reply to Point 2: The two days time limit allowed is inclusive of the holidays if the last day (i.e) the second day of the two days time limit happens to be a holiday, the demand draft can be accepted on the third day, since according the Section 11 of the General Clause Act, if the last day of the prescribed period happens to be a holiday the act done on the next working day shall be considered as one in time