section 14
Restriction on operation of transport vehicles registered in other States without payment of tax
The Bihar Motor Vehicle Taxation Act, 1994Notwithstanding anything in section 7, no transport vehicle issued a permit by a competent transport authority of another state under the Motor Vehicles Act, 1988 shall be operated in Bihar unless the appropriate motor vehicle tax and additional motor vehicle tax as specified in the Schedules are paid for the entire valid period of the permit in Bihar: Provided that motor vehicles of such states having reciprocal agreements with Bihar for tax exemption shall not be liable to pay additional tax: Provided further that for National Permits issued under section 88(12) of the Motor Vehicles Act, 1988, the composite fee determined by the State Government shall be paid in advance via bank draft or other prescribed manner to the authorized officer.
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