Levy of tax

(1) Subject to the other provisions of this Act, from the date of commencement of this Act, every registered vehicle shall pay motor vehicle tax at the rates specified in Schedule I. (2) Subject to the other provisions of this Act, from the date of commencement of this Act, the owner of every transport vehicle shall pay additional motor vehicle tax at the rates specified in Schedule II. [Note: The proviso regarding Omni bus for personal use has been repealed.] (3) The State Government may, by notification, increase the rates of tax specified in the Schedule from time to time. (4) All vehicles covered under the definition of "Battery operated vehicle" under the Central Motor Vehicles Rules, 1989, shall be given a 50 percent exemption on the total tax, including additional motor vehicle tax. (5) Stage carriages with a seating capacity of not less than 13 persons, which are not more than one year old at the time of application for exemption and run on routes notified by the government within city corporation limits, shall be given a 50 percent exemption on the total tax, including additional tax. (6) Every vehicle owner possessing a registered transport vehicle older than 12 years, excluding three-wheelers, tractors, and trailers, shall be liable to pay 10 percent of the total tax including additional tax as "Green Tax".