Payment of Composite tax by owner of motor vehicle

Tax197225 sections

Statutory text

(1) The State Government may, by Notification in the Official Gazette, from time to time, and, on such terms and conditions as it thinks fit, determine the rate of complete tax payable for National Permit Goods Carrriages irrespective of laden weight of such vehicles which are author- ised to ply in any of the States or Union Territories under a National Permit granted by the competent authority. Provided that the composite tax on multy-axle vehicle shall be 25% less than the rate applicable for conventional two-axle vehicles.
(2) The registered owner of a goods carriage or the owner of a goods carriage, while applying for National Permit, such person shall pay a com- posite tax as determined by the State Government under Sub-Section
(1) to such authority as may be decided by the State Government. Explanation :-In case a vehicle by a National Permit is replaced by an- other vehicle, the already paid in respect of the former vehicle shall be deemed to have been paid for the later vehicle for the unexpired period of authorisation of the former vehicle.

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