Tax on transport vehicles brought in the State on temporary permits.

1[10A. Tax on Transport vehicles brought in the State on temporary permits.- (1) Where a transport vehicle is brought for use or for being kept for use into the State on the basis of a temporary permit, issued under the 2[Motor Vehicles Act, 1988 (59 of 1988)] the tax shall be levied and collected 3[as provided in section 4] for the whole of the period for which it is used or kept for use in the State : 4[Provided that, if the period for which the transport vehicle is used or kept for use in the State does not exceed seven days, the tax to be levied and collected shall be one-third of the tax payable for one month.]

1. (2) The amount of tax shall be paid to the Taxation Authority within whose jurisdiction the vehicle is used or kept for use in the State, by the owner or the person having possession or control of the vehicle, within seven days, of the entry of the vehicle into the State or on demand by the Taxation Authority or any other Officer authorised by it in this behalf, whichever is earlier. Explanation.- For the purposes of this section,-
   • (a) in calculating the period during which a vehicle is used or kept for use in the State, a part of a calendar month shall be treated as one month ; and
   • (b) the period for which the tax is to be paid need not necessarily expire at the end of a quarter.]