Levy of tax

Tax197527 sections

Statutory text

(1) Subject to the other provisions of this Act, on and from the date of commencement of this Act there shall be levied on every motor vehicle used or kept for use within the State a tax at the rate specified in the Schedule.
(2) The State Government may by notification, from time to time, increase the rate of tax specified in the Schedule : Provided that such increase shall not in the aggregate exceed ten per cent of the rate specified in the Schedule on the date of publication of this Act in the Gazette.
(3) All references made in this Act to the Schedule shall be construed as references to the Schedule for the time being amended in exercise of the powers conferred by this section. Explanation - An owner means a person who keeps a motor vehicle for which the certificate of registration is valid, or an owner who keeps any other vehicle the certificate of registration of which is valid, for the purpose of taxation he is presumed to keep such vehicle for use: Provided that if the taxing officer is satisfied that a motor vehicle having been used on any day, during the period for which the registration certificate of a vehicle has been suspended or cancelled under the relevant provisions of the Motor Vehicles Act, such vehicle shall be deemed not to have been kept for use for the whole period without payment of tax.

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