Amendment of section 7 of Bihar Motor Vehicle Taxation Act,

Sub section (8) of section 7 of the said Act shall be substituted by the following :- "(8) One time tax for the life time of the vehicle shall be levied on tractor at the rate of 4.5% of the cost of the tractor excluding Value Added Tax. Provided that no road tax shall be levied at the time of registration of trailer of the tractor."