Amendment of First Schedule

After clause (g) of serial number IV of First Schedule of the Principal Act, the following shall be inserted, namely :- "(g-i) Vehicle permitted to operate as sleeper coach/semi-sleeper coach, the rate of tax on such vehicle shall be as under- (i) Deluxe sleeper coach/Deluxe semi-sleeper coach. - tax shall be charged, which is fixed for Deluxe services/Express services in the respective category, as the case may be, in clause (d), (e), (f) and (g) above. (ii) Sleeper coach/ semi-sleeper coach, other than the coach mentioned in (i) above. - tax shall be charged, which is fixed for ordinary services in the respective category, as the case may be, in clause (d), (e), (f) and (g) above. (h) Un-authorize installation of seats and/or berths in a public service vehicle other than motor-cab or maxi-cab for carrying passengers for hire or reward- (a) Public service vehicle with unauthorized seats. Rs. 3,000 (Rs. Three Thousand) per unauthorized seat per month. (b) Public service vehicle with unauthorized berths. Rs. 6,000 (Rs. Six Thousand) per unauthorized berth per month. Provided that where a public service vehicle is found with unauthorized seats or/and unauthorized berth (s), the tax shall be calculated on each such occasion for the period from the date of issue of current certificate of fitness: Provided further that where the owner of a public service vehicle is penalized twice for the offence under clause (h), on committing such offence for third time, the vehicle shall be detained by the Taxation Authority/Prescribed Authority concerned and kept in safe custody at a nearest Police Station/Police Line or Transport Checkpost and the Taxation Authority or Prescribed Authority shall forward such case within twenty four hours to the Registering Authority for the suspension of Registration Certificate under Section 53 of the Motor Vehicles Act, 1988 (No. 59 of 1988), for appropriate action."