Cap. 368 Art. 11Payment of the registration tax. 

(1) Subject to the provisions of articles 11A, 12 and 23, the registration tax charged under this Act in respect of a motor vehicle shall be payable to the Authority on the day on which the classification or provisional classification of that motor vehicle has been made by the Authority.

(2) Any registration tax paid in respect of a motor vehicle which has been provisionally classified under this Act shall be set off against the registration tax determined by reference to the definitive classification and where the registration tax so determined is less than the amount paid the difference shall be refunded to the person who is the owner of the motor vehicle at the time of such definitive classification.

(3) The owner of a motor vehicle shall be liable for any registration tax due under this Act in respect of that motor vehicle and when two or more persons are so liable their liability shall be joint and several.