Amendment status not verified — confirm the current text below against the official source.
tax. 448 this Act and such motor vehicle is required to be registered or a new registration mark is required to be assigned to it in the State under the Motor Ve- hicles Act, 1988, no Registering Authority shall ei- ther register any such motor vehicle or assign any new registration mark to such motor vehicle unless payment of such tax has been made by the person concerned in respect of such vehicle. Notwithstanding anything contained in this Act, the State Government may, by notification published in the Official Gazette and subject to such conditions and restrictions, if any, as may be specified therein, permit any class of importer to pay in lieu of the tax payable under this Act, for any period, an amount linked with the volume or quantity of specified goods or some such other thing to be determined by the State Government by way of composition and to be paid at such intervals and in such manner, as may be specified in such notification. (1) Notwithstanding anything contained in section 3, the Commissioner may subject to such conditions and restrictions as it may impose, exempt, any Government department, fully or partially from payment of entry tax on any specified goods, if such specified goods are provided free of cost by the Government of India or its Agency, thereof under any scheme for public utility. (2) The State Government may, by notification in the Official Gazette, grant exemption to any organisation or undertaking of the Central Government or of the State Government, retrospectively or prospectively, in respect of such goods as may be specified in such notification, from payment of entry tax on entry of such goods into any local area for consumption or use therein provided that such goods are the exclusive property of such organisation or undertaking. (3) The State Government, if considers it necessary in the public interest so to do, may by notification in the Official Gazette, subject to such conditions and restrictions as it may impose, exempt, any importer or class of importers, fully or partially from payment of entry tax on any specified goods and the State Government may also grant such exemption retrospectively : 449 Provided that the State Government may withdraw any such exemption at any time, as it may think fit and proper.