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Omitted by section 11(1)(c) ibid. (2) [***]1 (3) If such vehicles covered under permanent/ temporary permits from other states, is found plying without payment of payable taxes and additional taxes of Uttarakhand, penalty shall be [equivalent to five times of the due tax]2 additionally. (4) [***]3 [(5) Where any motor vehicle other than a transport vehicle is found plying as a transport vehicle, such tax therefore as may be notified by the State Government, shall be payable.]4 [Amount pay- able on liability occurring for the first time