Amendment of section-28 of the Bihar Motor Vehicles Taxation Act, 1994—In the

said Act Sub-section-(7) of section-28 shall be substituted by the following, namely- “(7) Vehicles registered in other States, if found plying in the State of Bihar without payment of prescribed taxes or without a valid permit, shall be liable to pay taxes prescribed for 30 days period for vehicles plying under temporary permit and in addition to this, a penalty equal to two times of tax amount. Amount of penalty shall not be less than Rs. 5000.”