The column-6 of Schedule-I Part-"A" of section-7 of Jharkhand Motor

Vehicle Act 2001 shall be substituted as follows:-

1. (i) Extra additional tax at the rate of 3 % of the cost price of the vehicle

excluding GST shall be levied in addition to the rate specified under clause

A&B column no. 5 i.e. (6+3)=9 % shall be levied from the owner of such vehicle who already owns a personalized four wheeler in his/her name.

1. (ii) Extra additional tax at the rate of 3 % of the cost price of the vehicle

excluding GST shall be levied in addition to the rate specified under clause

A&B column no. 5 i.e. (6+3)=9 % shall be levied from the owner of such vehicle whose cost price excluding GST is exceeding 15 lakhs and the owner of such vehicle doesn't own a personalized four wheeler in his/her name.

1. (iii) Those owners of vehicle having four wheeler already registered in their names purchase vehicle whose cost is more than 15 lakhs (excluding GST) shall be levied one-time tax (6+3+3)=12% of cost price of such vehicle excluding GST.