Amendment of section 7 of Bihar Motor Vehicle Taxation Act, 1994 (Bihar Act 8

of 1994) –sub section (8) of section 7 of the Bihar Motor Vehicle Taxation Act 1994 shall

be substituted by the following, namely—

“(8) (a) One time tax for the life time of the vehicle shall be levied on tractor used

or kept for use for other than agricultural purpose at the rate of two percent of the cost of the vehicle excluding Value Added Tax.

1. (b) One time tax for the life time at the rate of Rs. 10,000 shall be levied on the

registration of trailers of all laden capacity .