Explanation (10)

After Explanation (9) of item IV, the following explanation shall be inserted, namely :- "Explanation (10) :- for the purpose of sub-clause (a) of clause (1) of sub item IV in item IV in column (1) the physical verification of seating layout in a tourist vehicle shall be done by the Taxation Authority under the provision of sub-rule (10) of rule 128 of the Central Motor Vehicle Rules 1989 and shall be entered in the certificate of registration 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 Chhattisgarh Motoryan Karadhan Adhiniyam, 1991."