Amendment status not verified — confirm the current text below against the official source.
Limits on double taxation in respect of vehicle tax :– (1) Not- withstanding anything to the contrary in any other law for the time being in force where a person is liable to pay the vehicle tax in respect of a vehicle for any particular period under this Act and also under the Orissa Municipal Act, 1950 (Orissa Act 23 of 1950) and if he proves that the tax has been paid – (a) to any Grama Panchayat, he shall not be liable to pay such tax to any other Grama Panchayat nor shall he be liable to pay the same to any Municipal or Notified Area Council except to the extent of the excess of the dues to the Council over the amount paid to the Grama Panchayat; or (b) to any Municipal or Notified Area Council he shall not be liable to pay such tax to any Grama Panchayat, but such Council shall pay to the Grama Panchayat concerned, the amount due under this Act, if the said amount is less than the amount paid to the Council. (2) Any dispute arising under this Section between two or more Grama Panchayats or between Grama Panchayats and Municipal or Noti- fied Area Councils shall be referred to the State Government or the pre- scribed authority whose decision shall be final. (3) For the removal of doubts it is hereby declared that nothing in this Section shall apply in respect of a vehicle referred to in the Schedule when such vehicle is neither kept nor used within the limits of a Grama.