Amendment status not verified — confirm the current text below against the official source.
Sub-Section 3(1) substituted and Proviso added at the end of sub-section (2) vide H.P. Act No. 18 of 1992, effective from 29th April, 1992, section 3(2) omitted vide H.P. Act No.15 of 1999, for Sub-section (1), sub-sections (1), (2)and (3) substituted vide H.P. Act No. 21 of 2001 and again section 3 substituted vide H.P. Act No. 14 of 2004. 8 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 rupees, or (e) in the case of two wheelers, the floor price shall not be less than five thousand rupees. (4) Notwithstanding anything contained in sub-section (2) and (3), on and from the commencement of the Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 2004,there shall be levied, charged and paid to the State Government, a tax on motor cycles/scooters or personal motor vehicles, used or kept for use in Himachal Pradesh, for every further period of five years from the date of their renewal of certificate of registration under sub-section (10) of section 41 of the Motor Vehicles Act, 1988, at the rates as may be specified by the State Government, by notification, but not exceeding fifty percent of the tax paid at the time of first registration of such motor cycles/scooters or personal motor vehicles.]. 1[3-A. Levy of special road tax.- (1) In addition to the tax levied under section 3, on and from the commencement of the Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 1999, there shall be levied, charged and paid to the State Government, a special road tax on all transport vehicles specified in column (2) of Schedule-III, used or kept for use, in Himachal Pradesh, and, at such rates as may be specified by the State Government, by notification, but not exceeding the rates specified in column (3) of Schedule-III of this Act. 2[(2) The rates of special road tax, as may be specified under sub- section (1), in respect of stage carriages shall be applicable to and charged on the entire distance covered as per time table fixed by the Regional Transport Authority and shall be payable monthly by such date as may be notified by the State Government from time to time.] (3) Where a transport vehicle is plied without a valid permit or in any manner not authorised by the permit to be plied, there shall be levied, charged and paid to the State Government further special road tax in addition to the tax payable under sub-section (1), on such vehicles at the rates as may be specified by the State Government, by notification, but not exceeding the rates specified in column (3) of Schedule-III of this Act. (4) Where a transport vehicle is registered in a State other than the State of Himachal Pradesh, enters and is used on any public road, or kept for use, in the State of Himachal Pradesh, the special road tax shall become chargeable, on such entry in the prescribed manner. Explanation.- For the purpose of special road tax levied under this Act, transport vehicles shall include non-transport vehicles when used as transport vehicles by the owner. 3-B. Establishment of Fund for the payment of ex-gratia grant to a passenger.- (1) The State Government shall establish a fund to be called