Power of State Government to levy tax on certain vehicles

General201234 sections

Statutory text

(1) Notwithstanding anything contained in Section 3, the State Government may, by notification, levy tax on any motor vehicle or class of motor vehicles not covered under the Act. (2) The rate of tax under this section shall be such as may be notified, not exceeding Rs. 200.00 for two wheelers, Rs. 500.00 for light motor vehicles and Rs. 1000.00 for heavy motor vehicles or as specified by the government. (3) The tax under this section shall be levied on such vehicles: (a) owned by the State Government, (b) used for official purposes, (c) specified in the notification, (d) as may be prescribed, (e) including any vehicle used by the government. (4) The procedure for levy and collection of tax under this section shall be in accordance with the rules made under the Act. (5) The power to levy such tax shall be exercised by the State Government by way of notification as it deems fit.

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