7. Section 61 of the Principal Act is amended—
(a) by omitting from subparagraph (1) (c) (ii) “or” (second occurring);
(b) by inserting after paragraph (1) (c) the following paragraph:
“(ca) in the case of a registration that is claimed to be exempt from tax under subsection 60A (1)—the application is accompanied by a certificate by the owner that states—
(i) whether the registration is the first registration of the vehicle after its restoration; and
(ii) whether the vehicle has been registered under the Motor Traffic Act or a corresponding law during the period of 2 years immediately preceding the date of the application and, if it has been, the date on which the last registration expired; or”; and
(c) by inserting in subsection (3) “or 60A” after “57”.