Section 30(9) in Uttar Pradesh Motor Vehicles Taxation Act, 1997
(9)hills mean and includes-(a)district of Pithoragarh, Almora, Chamoli, [Uttarkashi, Rudraprayag, Champavat, Bageshwar and Tehri Garhwal] [Substituted by section 6 (i) of U.P. Act No. 5 of 1999];(b)Tehsil of Chakrata of district Dehradun;(c)those portions of Nainital, Udham Singh Nagar and Garhwal districts which lie on the north of the base of foot hills from Tanakpur in the east right along kathgodam, Ramnagar, Kotdwara to laxman jhula in the west; and(d)area lying towards Mussoorie outside the municipal limits of Dehradun.
