Amendment status not verified — confirm the current text below against the official source.
Omit. by sec. 11 (b) of U. P. Act No. 18 of 2009. [The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 16 such tax or additional tax alongwith a penalty 1[equivalent to five times of the due tax] or additional tax shall be payable. 2[ Provided that 3[the tax under this section] shall not be payable in respect of Motor Cabs plying exclusively within the notified area of Noida, Greater Noida and Ghaziabad Development Authority from Delhi on the basis of permit issued by the Transport Authorities of National Capita Territory Delhi. ] 4[Provided further that the tax under this section shall not be payable in respect of motor cabs (CNG operated) plying exclusively with the limits of National Capital Region under the permit granted as per agreement entered into with the Governments of Uttar Pradesh, Haryana, Rajasthan and the National Capital Territory of Delhi. ] 5[Provided also that where the operation of vehicles is permitted exclusively in the free zone declared in the reciprocal agreement between the State of Uttar Pradesh and the State of Madhya Pradesh, wherein tax exemption is also allowed, the tax payable under this section shall be exempted wholly or partially in accordance with the said agreement in the Chitrakoot Local Area.] Amount payable on liability occurring for the first time 6[ 11. Save as otherwise provided by or under this Act when, in respect of a transport vehicle, the tax becomes payable for the first time after the commencement of any calendar month, the tax or one twelfth of the appropriate yearly tax for each calendar month or part thereof in respect of which the tax is payable. ] Non-use of vehicle and refund of tax