[See sections 3 and 4(1-A)(a)]

Part - I At the time of registration. New Tourist Motor Cab which is permitted to carry more than four persons but not more than seven persons including the driver. Rate of life tax. (per cent. of the cost of the vehicle) Total cost of the vehicle.— (i) Not exceeding rupees 5 lakhs. 12 per cent. (ii) Exceeding rupees 5 lakhs but not exceeding 10 lakhs. 13 per cent. (iii) Exceeding rupees 10 lakhs but not exceeding 20 lakhs. 18 per cent. (iv) Exceeding rupees 20 lakhs. 20 per cent. Part-II. Old Tourist Motor Cab, which is already registered and is permitted to carry more than four persons but not more than seven persons including the driver. Total cost of the vehicle.- Rate of tax. (per cent. of the cost of the vehicle) (i) Not exceeding rupees 5 lakhs 10.5 per cent (ii) Exceeding rupees 5 lakhs but not exceeding 10 lakhs. 11.5 per cent. (iii) Exceeding rupees 10 lakhs but not exceeding 20 lakhs. 16.5 per cent (iv) Exceeding rupees 20 lakhs. 18.5 per cent