Levy of special tax in relation to certain vehicles

Save as otherwise provided in or under this Act, the operation of any public service vehicle in Uttarakhand covered by a temporary permit issued for carrying passengers on special occasions like fairs and religious gatherings or for carrying marriage parties, tourist groups or other such reserved groups, by whatever name called, shall not be permitted along with the tax under section 4 unless the special tax is paid in respect thereof at the rate as notified by the State Government.