section 2
Amendment of section-5 of Bihar Motor Vehicle Taxation Act,
The Bihar Finance Act, 2014Tax20145 sections
Statutory text
The following proviso shall be added to sub section (7) of section 5 of the said Act, 1994:- " Provided that if a three wheeler/taxi/motor cab/maxi cab is registered in the name of female as a commercial vehicle and she does not have tax-exemption due to want of valid professional driving licence and has paid full tax, in such case, the said female, after getting proper valid professional driving licence, is entitled to get refund at the rate specified under schedule-1 Part-B of the B.M.V. Taxation Act, 1994 on producing the licence and certificate of this intent."
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