Amendment status not verified — confirm the current text below against the official source.
• Obhgiitiol\ of pC'rsons \e?p1ng mutor vehicle? to make decl .. rnt1on :Ind 10 p&y 13? (3) Every person who owns any motor vehicle which is let for hire, shall, for the purposes of this Act, be deemed LO be the person who keeps the motor vehicles for use 1{3-F(1) In o.ddmon to the tax levied under section 3, on and from the commencement of the Pun Jab Motoc Veluclcs Taxalion (Amendment) Act, l 993, and subJCCllo the rules made by the Government under this Act, there shall b? levied and paid to the Government, a specialroad tax on transport vehicles at th<?" rates as may be spect fled by the Government but not exceeding the rates specified in Schedule 'A' to this Act. (2) The rates of the special road tax as may be specified under s11bi section (1), m respect of stage carriages shall be apphcableto and charged on thj onnre distance permittedto be covered. (3) Where a transport vehicle is plied without a valid permit or rf it is in any other manner not authonsed by the pemut to be phed. there shall be levied and paid to the Government further specialroad tax rn addition to the tax payable under sub-section(/), on such vehicle at the rates as roay be specifiedbut not exceeding the rotes spcciiiedin tuis behalf m Schedule' A' to trus AcL (4) Where a transport vehicle registeredin a State other than the State of PunJab,enters the State of Punjab, the specialroad tax shall become chargeable. on such entry in the ptescribcdmanner. Expla11ation.-For the purpose of specialroad tax levied under this Act, transport vehicle shall mclude non-tranSPOn vehicle when used as transport vehicle by the owner]