Sub-Section (7) of in section-7 of the Jharkhand Motor Vehicle Taxation

Act 2001 shall be substituted as follows :- "One-time tax at the rate of 4% of cost price of Tractor excluding GST shall be levied for 20 years. Provided one-time tax at the time of registration of trailer of a tractor shall be liable to pay Rs. 5000 (Five Thousand Rupees) for 20 years. Provided further that one time tax shall be levied on already registered tractor and its trailer by adjusting the previously paid tax."