section 2
Amendment of Section 5
The Nagaland Motor Vehicles Taxation (Amendment) Act, 2023In section 5 of the Nagaland Motor Vehicles Taxation Act, 1967 (hereinafter called the principal Act), after sub-section (2), the following sub-section shall be inserted, namely:-"(3) Notwithstanding anything contained in section 5 (2), Construction Equipment Vehicles as defined under Rule 2(cab) of the Central Motor Vehicles Rules, 1989 and other non-transport Vehicle like Fork Lift, Tow Trucks, Breakdown Van and Recovery Vehicles, Vehicles or trailers fitted with equipments like Rig, Generator or Compressor, Crane mounted Vehicles, PSV(individual) if declared to be used by him solely for personal use, Tower Wagons and Tree Trimming Vehicles owned by central and state Government and local authorities, shall pay onetime tax valid till the vehicle attains the age of 10 years at appropriate rates specified in the schedule II(a) to this Act, with effect from the date to be notified."
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