Bare ActsThe JHARKHAND MOTOR VEHICLE TAXATION ACT 2001

Section 12

Refusal of acceptance of tax

Amendment status not verified — confirm the current text below against the official source.

Refusal of acceptance of tax. - Subject to other provisions of this Act, the taxing officer shall not accept the tax or penalty, if any, in respect of a motor vehicle for the 11 current period unless the arrears of taxes and penalties due in respect of the vehicle have been fully paid or settled. " Provided that in case of outstanding amount arrears of tax and penalty Rs. 50,000/- (Fifty Thousand) for goods and passenger vehicles Rs. 10,000/- (Ten Thousand) for three wheelers and Rs. 25000/- (Rs. Twenty Five Thousand ) for light motor vehicles an authority not below the rank of Transport commissioner or an officer authorized by him may order to accept such outstanding amount with current tax in monthly installment, preferably within two months after receipt of application which shall not in any case be more than four installments and in such case a provisional tax token may be issued by the taxing authority". (Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019)

Section 12 – The JHARKHAND MOTOR VEHICLE TAXATION ACT 2001 | DailyLaw.ai