Amendment status not verified — confirm the current text below against the official source.
In section 3 of the principal Act,- (a) in sub-section ( I ) , after the second proviso, the following proviso shall be inserted, namely:- "Provided also that nothing contained in this sub-section, shall, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 20 10, apply to Daman and Diu."; (bj after sub-section ( I ) , the following sub-section shall be inserted, namely:-- "(IA) On and from the commencement ofthe Darnan and Diu Motor Vehicles Tax(Arnendment) Regulation, 201 0, a tax shall be leviable in the Union territory of Daman and Diu on all transport vehicles used or kept for use in the Union territory, at such rates not exceeding the rates specified in Schedule A to this Act; and for all non-transport vehicles used or kept for use in the Union territory, at such rates not exceeding the rates specified in Schedule B ro this Act, as the Government may, by notification h the Official Gazette, specify: Provided that in the case of motor vehicles kept by a dealer in, or manufacturer of, such vehicles for purposes of trade, the tax shall be payable by such dealer or manufacturer on such vehicles which undcr the rules made under the Motor Vehicles Act, 1988, have been permitted to be used on the road 59 of 198% whether under a trade certificate or under temporary registration: Provided hrther that the Government may, in respect of any motor vehicle or class ofvehicles, prescribe by rule or order that tax in rcspcct of such vehicle or class of motor vehicles shall be levied for periods less than a quarter for which such vehicle or class of vehicles has been kept for use in the Union territory and whereupon tax shalI be paid in respect of such vehicles or class of vehicles at such rate as may be prescribed for periods less than a quarter, so, however, that it shall not proportionately be in excess of the annual tax."; (c} in sub-section (3), aftcr the proviso, the following proviso shall be inserted, namely:- "Provided further that nothing contained in the proviso shall, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 201 0, apply to Daman and Diu.".