section 10
AmendmentofScbeddeL 4 n SchedllleIofthePrincipalAd.($ forPan8,thefollowingshallbcsubnihled, namely:-
The Delhi Motor Vehicles Taxation (Amendment) Act, 2004Tax200412 sections
Statutory text
>cscriptianofMotorWuclcs Amounl ,I
I I
I. Motor vchicles astingup corupees f o u ~laach. Towper centofthecost Price.
1 Motor vchidescodingmorethanrupecsfourIakh Fourpercentofthccmtprice. 1 I
Explauation.-For hepurposeoFabvcnlculation. theexpression"costprjcel'ssl~allmcan-
- (a) in the case ofmotor vchiclesmandaclured in India, IhebisicmanVawhjngcosland cxcised n l ~plus . I saleslaxwilhoulallowinganycashormdcdismunl;and , j
- (b) in1Iteaseoiimporlcdmomvchiclcs,thepriceshowninthe illoiEnkyandshallbcinc1,usiveofcunorns duty,salesbxoranyolhcrIq,asmaybeapplicable.Addiuonal laxpayableinrc+t ofvchidesifsuch vehiclesarc usedfordrarvingtrailcrs-
- (a) Forwch uailcrIhcregisleredunladen wcigluor One Ilmusand cighl hundred iortyonly. which does no1 exceedone tnnnc .(b) Foreach nailertl~crcgisleredun1aacn~vcighld . Threethousandsixhun&edsixty fivconly. whch excecdone tonne. Providedthaltwoormorevehiclesshallnotbechargeableunderthis iterninrespcctofLhesametrailer. i 1 GroupB.-Motor vehiclesothcrthanthosefitted Thearhounlsho~vninGroupAofthisPartplusHty per wlely withpncumlic tyrcs. cenl(hereof.";
- (ii) PartCshallbeomined I I I I
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