Amendment status not verified — confirm the current text below against the official source.
Inserted by Act No.32 of 1997. 4 [Act No. 5 of 1963] Energy, no tax shall be levied for a period of five years from the date to be notified.] 7[3-A. (1) Notwithstanding anything contained in section 3, it shall be competent for the Government to provided for levying an additional tax in respect of a motor vehicle specified in one category or class notified under section 3, if misused or used not in accordance with the purpose for which the vehicle was registered, or the permit was granted, attracting higher rate of tax as a vehicle falling in another category or class: Provided that the additional tax so levied shall be a sum equal to the difference of amount between the tax already levied and collected and the tax which shall be leviable in respect of such vehicle falling in another category. (2) The registered owner or the person who is in possession or control of such vehicle misused or used not in accordance with the purpose for which the vehicle was registered or the permit was granted, shall pay the additional tax so levied under sub-section (1). 3-B. There shall be levied and collected an additional tax called “Green Tax” in additional to the tax levied under section 3, on the motor vehicles suitable for use on roads for the purpose of implementation of various measures to control air pollution in such manner to such categories, such amounts as may be notified: Provided that the rates of tax shall not exceed the maximum specified in the Fifth Schedule.]