Amendment status not verified — confirm the current text below against the official source.
(1) Where in respect of a motor vehicle the tax payable under the law relating to taxation on motor vehicles in force in any State has been paid in that State for any period and that motor vehicle is brought into Arunachal Pradesh for use during that period, then- (i) no tax under this Act shall be payable in respect of that motor vehicle and (ii) the token issued in that State. in respect of that motor to be a token shall be deemed to be a token issued under this Act, for such period or for a period of ninety days from the date on which the motor vehicle is brought into Arunachal Pradesh, whichever is shorter: Provided that the owner or the person having possession or control of the motor vehicle complies with the provisions of sub-section (I) of section 6. (2) In the case of motor vehicles in respect of which any reciprocal agreement relating to taxation has been entered into between the Government of Arunachal Pradesh and any other State Government, the levy and collection of tax shall, notwithstanding anything contained in this Act, be in accordance with the terms and conditions of such reciprocal agreement. (3) Commercial vehicles of other State not covered by this Act or by Penalty payable when tax not paid Recovery of Tax due. Exemption Effect of payment of tax in other States with respect to Motor vehicles Brought into Arunacha] Pradesh. reciprocal agreement shall be liable to' pay an additional tax, as may be prescribed. Explenation :- For the purpose of this sub-section, commercial vehicles shall mean a vehicle as specified in Part B of the Schedule. 1 7. 0) Any person who is aggrieved by any order or direction of the Taxation Officer may file an appeal before such person or authority, in such manner, within such time and on payment of such fees, as may be prescribed. (2) The appeal shall be heard and decided in such manner be prescribed. (3) Every decision on such appeal shall be final subject to revision by the Government.