58Registrar not to register unless duty paid

58 Registrar not to register unless duty paid (1) The Registrar notwithstanding anything contained in the Motor Vehicles Act 1949, shall not register a motor vehicle where the motor vehicle certificate of registration in respect of that vehicle is liable to duty unless: (a) there has been paid to the Registrar in respect of the registration the duty payable on the certificate; and (b) the Registrar is satisfied that the duty paid on the certificate was based on the dutiable value of the motor vehicle. (2) The Registrar shall pay to the Commissioner the amount of the duty received by him under this section.