Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in section 3, there shall be levied and collected a tax on the entry of any motor vehicle into a local area for use or sale therein by an importer which is liable for registration or assignment of a new registration mark in the State under the Motor Vehicles Act, 1988 excluding light motor vehicle including three and two wheelers for personal use. (2) The tax shall be payable and paid by an importer within thirty days from the date of the entry of a motor vehicle into the local area or before an application is made for registration of the vehicle under the Motor Vehicles Act, 1988, whichever is earlier. (3) No tax shall be levied and collected in respect of a motor vehicle which is registered in any Union Territory or any other State under the Motor Vehicles Act, 1988, fifteen months prior to the date on which a new registration mark is assigned in the State under the said Act. ( 4) Where any person causes entry of a motor vehicle into a local area within a period of fifteen months from the date of registration of such vehicle in any Union Territory or any other State under the Motor Vehicles Act, 1988, and that such entry is occa- sioned as a result of shifting of the place of his residence from such Union Territory or State into this State, the Commissioner may exempt such per- son from payment of entry tax on entry of such motor vehicle subject to production of proof in this regard. (5) Notwithstanding anything container. ; .. ~··J ether law for the time being in force, where the liability to pay tax in respect of a motor vehicle arises under Levy of tax on motor vehicle. , Composition of 5. tax liability. Exemption from