Amendment status not verified — confirm the current text below against the official source.
Break down vans used for taking di<;abled vehicles 15.00 27.00 60.00 Provided that-- (1) (2) (3) (4) (5) in the ca~e of trailers coming under classes 3 and 5 of this Schedule, when used alternatively, one at a time, with goods vehicles, tractors or articulated vehicles, as the case may be, tax shall be levied only on the heaviest trailer; in the case of a motor vehicle in respect of which permit has not been issued under the Motor Vehicles Act, 1939, but which has been used for transport of passengers for hire or reward, tax shall be levied at such rate as is specified for similar motor vehicles m class 4 of this Schedule, as if a permit has been issued for the vehicle; in respect of trailers coming under class 6 of this Schedule, two or more vehicles shall not be chargeable in respect of the same trailer; tax for the last one month and two months of a quarter shall be 1/3 and 2/3 of the quarterly tax respectively rounded off to the nearest rupee as laid down in section 27, the rates oftax in respect of vehicles o~.her than those fitted with pneumatic tyres, shall be 150 per cent of the rates specified in this Schedule for similar vehicles. 4- .,; ·.-- - ~~- -- 0) ---------------------------------------- ------ ---