Amendment of Explanation

For Explanation (9) and (10) of serial number IV of First Schedule of the Principal Act, the following shall be substituted, namely :- "Explanation (9).- Seat in respect of a public service vehicle means a seat according to the specifications permitted for the classification of such registered vehicle and each berth permitted in such vehicle shall be regarded equal to two seats for the calculation of tax under this Schedule. Explanation (10).- For the purpose of calculation of tax of any public service vehicle under this Act, the physical verification of seats, seating layout, sleeper berths, installation of operational Air-condition unit or ascertaining class of public service vehicle i.e. Ordinary, Express, Tourist Vehicle, Sleeper Coach, Semi-Sleeper Coach and Goods Vehicle or any vital information necessary for calculation of tax, shall be done by the Taxation Authority under this Act and under Motor Vehicles Act, 1988 and shall be entered in the office record, certificate of registration, tax certificate and tax token and it shall be verified from time to time by the Taxation Authority or officers authorized by the State Government in this behalf under Section 16 of this Act."