State Act

THE UTTARAKHAND MOTOR VEHICLES TAXATION REFORMS ACT, 2003

10. (1) Notwithstanding anything contained in section 9, no transport vehicle shall ply in Uttarakhand- (a) under a temporary/ permanent permit granted under the Motor Vehicle Act, 1988, by an authority having jurisdiction outside Uttarakhand unless there has been paid in respect thereof- (i) [under a temporary permit granted under the Motor Vehicle Act, 1988 by an authority having jurisdiction outside Uttarakhand unless there has been paid in respect thereof a tax under section 4 for its use or stay in Uttarakhand;]3 (ii) an additional tax for a public carrier under section 5 or in case of a contract carriage under section 6, as the case may be, (iii) an additional tax for a stage carriage plying on an interstate route under an agreement between two states, under section 6. [(b) Under a national permit granted under sub-section (12) of section 88 of the said Act by an authority having jurisdiction outside the State of Uttarakhand no goods vehicle shall be use in the State of Uttarakhand unless there has been paid in respect thereof an consolidated tax under rule 87 of the Motor Vehicle Rules, 1989, in the manner prescribed;]1 (c) Under a permit granted under sub-section (9) of section 88 of the said Act read with the Motor Vehicles (all India permit for Tourist Transport Operators) Rules, 1993 by an authority having jurisdiction outside Uttarakhand unless there has been paid in respect thereof [a tax under section 4]4 at the rate [specified by the State Government by notification in the Gazette]4 in the manner prescribed : [***]5 (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