Section 6. Tax to be paid along with declaration

6. (1) Subject to the provisions of this section, every registered owner, or person who has possession or control, of a motor vehicle used or kept for use in the State shall fill up, sign and deliver, in the manner provided in sub-section (4), a declaration, and shall, along with such declaration, pay to the Taxation Authority [the tax which the Taxation Authority certifies on such declaration to be due] in respect of such vehicle.