The Himachal Pradesh Motor Vehicles Taxation Act, 1972
himachal-pradesh · 1973
- S. 1Sub-Section 3(1) substituted and Proviso added at the end of sub-section (2) vide H
- S. 2Existing Sub-section (2) substituted vide H
- S. 3Levy of tax
- S. 4Substituted for the words “an amount not exceeding fifty thousand rupees” vide H
- S. 5—
- S. 6Substituted for the words, figures and letters “section 3” vide H
- S. 7Liability for additional tax
- S. 8Sub-section (7) inserted vide H
- S. 9Liability to pay arrears of tax of person succeeding to the ownership, possession or control of motor vehicles
- S. 10Refund of tax
- S. 11Penalty payable when tax not paid
- S. 12Arrears of tax and penalty recoverable as arrears of land revenue
- S. 13Effect payment of tax in other state with respect motor vehicle brought into H
- S. 14Exemptions
- S. 15Appeals
- S. 16Powers to stop, search and seizure
- S. 17Offences and penalties
- S. 18Compounding of offence
- S. 19Cognizance of offence
- S. 20Bar to jurisdiction of civil and criminal courts in matter of taxation
- S. 21Power of State Government to make rules
- S. 22Repeal and savings
- S. 2000—
- S. 2004—
- S. 8317—