Amendment of Section 7 of Bihar Motor Vehicles Taxation Act, 1994 (Bihar Act 8

of 1994).—After Section 7(7) a new sub-section (8) shall be inserted in the following way namely-

"(8) : (a) One-time tax for the life time of the vehicle shall be levied on tractors used or kept for use for other than agricultural purpose at the rate of one percent of the cost of the vehicle excluding Value Added Tax. Provided one time tax payable by tractors already registered shall be calculated after deducting the tax amount already paid.

1. (b) A one time tax of Rs. 4,000.00 shall be payable by all trailers up to 3,000 kgs registered laden weight and Rs. 6,000.00 shall be payable by all trailers more than 3,000 kgs registered laden weight used or kept for use along with tractors for other than agricultural purpose : Provided one time tax payable by trailers already registered shall be calculated after deducting the tax amount already paid."