Amendment in Schedule-1 of the Bihar Motor Vehicle Taxation Act,

Serial no. 4 of part-C of schedule-1 of the said Act, 1994 shall be substituted by the following :-

| | | | | | | | :--- | :--- | :--- | :--- | :--- | :--- | | 1. | Transport vehicles other than goods carriages, motor cabs and maxi cabs excluding of the driver and conductor. | Annual Rate of Tax (Ordinary Bus) | Annual Rate of Tax (Semi Deluxe) | Annual Rate of Tax (Deluxe) | Annual Rate of Tax (Volvo, Mercedes & Equivalent ) | |

1. (a) | Seating capacity not less than 13 persons and not more than 26 persons. | Rs. 500 per seat. | Rs. 625 per seat. | Rs. 735 per seat. | - | |
2. (b) | Seating capacity not less than 27 persons and not more than 32 persons | Rs. 550 per seat. | Rs. 700 per seat. | Rs. 810 per seat. | - | |
3. (c) | Seating capacity 33 persons or more. | Rs. 650 per seat. | Rs. 820 per seat. | Rs. 975 per seat. | - | |
4. (d) | Volvo, Mercedez and equivalent buses | - | - | - | Rs. 1250 | 1. One sleeper seat in a Bus shall be calculated as