State Act
20
Section 20. Recovery of tax
THE UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 1997
Act no. 21 of 19971997RepealedUttarakhand (State Act)
This Act was repealed on a date we do not have by the Uttarakhand Motor Vehicles Taxation Reforms Act, 2003, s.30(1); it may still apply to matters that began before then.
20. (1) Arrears of any tax or additional tax or penalty payable under this Act shall be recoverable as arrears of land revenue. (2) The Tax, the additional tax and penalty payable under this Act shall be first charge on the motor vehicle including its accessories, in respect whereof it is due.