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Section 40: Registration, where to be made
Subject to the provisions of section 42, section 43 and section 60, every owner of a motor vehicle shall cause the vehicle to be registered by 1[any registering authority in the State] in whose jurisdiction he has the residence or place of business where the vehicle is normally kept.
Source: official text of The Motor Vehicles Act, 1988 as published on India Code (PDF). All sections of the Motor Vehicles Act, 1988.