Tax payable by Manufacturers and Dealers

Notwithstanding the provisions contained in section 3 or section 4, a tax at the annual rate specified below shall be paid in advance in lieu of the tax leviable under section 3 by a manufacturer or dealer in motor vehicles in respect of the vehicles in his possession in the course of his business as such manufacturer or dealer under the authorisation of a trade certificate granted under the Motor Vehicles Rules.

Description of motor vehicle Annual rate

1. Motor cycles-

1. (a) where the total number of vehicles does not exceed ten Rs. 250
2. (b) where such total number exceeds ten Rs. 250 plus Rs. 250 for every ten or less number of vehicles in excess of ten 2. Motor vehicles other than motor cycles-
3. (a) where the total number of vehicles does not exceed ten Rs. 1,000.00
4. (b) where such total number exceeds ten Rs. 1,000.00 plus Rs. 1,000.00 for every ten or less number of vehicles in excess of ten