In the Chhattisgarh Motor Vehicle Rules, 1994, in proviso of sub-rule (2) of rule 77, for the figures and words “31st July of 2021”, the figures and words “31st December of 2021” shall be substituted. Exemption in Submission of advance monthly tax payable for a period of December, 2021, subject to the restrictions and conditions specified under rule 11 and rule 12 of Chhattisgarh Motoryan Karadhan Rules, 1991. After 31st December, 2021, the provision for depositing monthly tax in advance shall automatically become effective