Amendment status not verified — confirm the current text below against the official source.
Vehicle tax.- The vehicle tax shall, subject to such Rules as may be prescribed including rules relating to exemptions and restrictions, be levied every half-year on all vehicles kept or used within the Panchayat Village at such rates as may be fixed by the Village Panchayat not being less than the minimum rates and not exceeding the maximum rates prescribed. Explanation.- In this section, “vehicle” means a conveyance suitable for use on roads and includes any kind of tram-car, carriage, cart, wagon, bicycle, tricycle and rickshaw but does not include a motor vehicle as defined in the Motor Vehicles Act, 1988. (Central Act 59 of 1988).