Imposition of a tax on motor vehicles

(1) The Government may, by notification in the Government Gazette, from time to time, direct that a tax shall be levied on every motor vehicle using any public road in the State of Jammu and Kashmir. (2) The notification, issued under sub-section (1) shall specify the rates at which, and the quarter from which, the tax shall be levied : Provided that the rates shall not exceed the maxima specified in Schedule I.