15Effect of payment of tax in other States with respect to motor vehicles brought into Delhi.

Where in respect of a motor vehicle the tax payable under the law relating to taxation on motor vehicles in force in any State has been paid in that State for any period and that motor vehicle is brought into Delhi for use during that period, then,--
(i) no tax under this Act shall be payable in respect of that motor vehicle; and
(ii) the token issued in that State in respect of that motor vehicle shall be deemed to be a token issued under this Act,
for such period or for a period of ninety days from the date on which the motor vehicle is brought into Delhi, whichever is shorter:
Provided that the registered owner or the person having possession or control of the motor vehicle complies with the provisions of sub-section (1) of section 4.