State Act

THE UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 1997

This Act was repealed on a date we do not have by the Uttarakhand Motor Vehicles Taxation Reforms Act, 2003, s.30(1); it may still apply to matters that began before then.

10. (1) Notwithstanding anything contained in section 9, no transport vehicle shall ply in Uttar Pradesh under a temporary permit granted under the Motor Vehicles Act, 1988 by an authority having jurisdiction outside Uttar Pradesh unless there has been paid in respect thereof -- (i) a tax under section 4 calculated at the appropriate rate specified in the First Schedule and in the manner provided under sub-section (2) for the number of weeks of its use or stay in Uttar Pradesh; (ii) an additional tax under section 5 or section 6, as the case may be, calculated at the appropriate rate specified in the Sixth Schedule. (2) For the purpose of levy and payment of tax under sub-clause (i) of clause (a) of sub section (1), the tax payable for any two weeks or part thereof shall be 2/13th of the rate specified in the first schedule. (3) In such transport vehicle is found plying in Uttar Pradesh without payment of the tax or additional tax payable under this Act such tax or additional tax along with a penalty, equivalent to ten times of the due tax or additional tax shall be payable.