Amendment of Section 3

Section 3 of the Principal Act Shall be substituted as follows, namely :- "3. Levy of tax: The Government may, by Notification from time to time, direct that a tax shall be levied on every motor vehicle used and kept for use, in a public place in the State as follows - (1) All Motor Vehicles described in Column (1) of Schedule I and used or kept for use in Mizoram, a tax at the rate specified in the corresponding entry in column (2) of the said Schedule; (2) All Motor Cycles, not being transport vehicles, described in Part ‘A’ of Schedule II and used or kept for use in Mizoram, on their first registration in Mizoram, a life-time tax at the amount specified in the corresponding column of the said part. (3) All motor cars, not being transport vehicles, described in Part ‘B’ of Schedule II and used or kept for use in Mizoram, on their first registration in Mizoram, a life-time tax at the amount specified in the corresponding column of the said part." Provided that the rates of tax specified for transport vehicles shall not exceed the maximum specified in column (2) of the Schedule I in respect of the classes of motor vehicles fitted with pneumatic tyres specified in the corresponding entry in column (1) thereof; Provided further that in respect of a chassis of motor vehicles passing through this State from a manufacturer to a dealer under temporary certificate of registration for a period not exceeding seven days, the rate of tax shall be one-twentieth of the tax payable for a quarter specified in column (2) of Schedule I.