SECOND SCHEDULE

² For calculating the life time tax of the above class of vehicle, the owner of the vehicle shall be required to produce sale receipt issued by the dealer at the time of the registration of vehicle. 3. Auto-rickshaw three-wheeler includes vehicles popularly known as Tempo, Vikram etc."

For the Second Schedule of the Principal Act the following Schedule shall be substituted, namely:- "SECOND SCHEDULE [See first proviso to sub section (1) of Section 3] Description of Motor vehicles (1) Rate of life time tax (2) 1. Motorcycles with or without attachment of any unladen weight: 4% of the cost of vehicle. 2. Motor cars of any unladen weight- (a) Cost of which does not exceed rupees five lacs: 5% of the cost of vehicle. (b) Cost of which exceeds rupees five lacs: 6% of the cost of vehicle. 3. Invalid Carriage: Rs. 360/- 4. Auto-rickshaw three wheelers (Public Service Vehicle) plying for hire and reward and permitted to carry not more than six passengers- (a) Vehicle purchased after taking loans under various schemes and conditions as decided by the State Government by its notification, from time to time and owned by any person belonging to scheduled castes, scheduled tribes, other backward classes and minority community: 2% of the cost of vehicle. (b) Vehicle purchased and owned by the person other than the person mentioned in (a) above: 5% of the cost of vehicle. 5. Omnibus, registered for private use having seating capacity exceeding 6 and up to 12 (excluding driver): 6% of the cost of vehicle. Explanation :- 1. Cost of vehicle means cost including tax realized by the dealer.