Section 3(1)(a) in The Maharashtra Motor Vehicles Tax Act, 1958
(a)on a private service vehicle used or kept for use in the State by a person (not being an individual, a local authority, a public trust, a university or an educational institution) a tax at the rate fixed by the State Government under this section in respect of a vehicle of the same carrying capacity falling under [sub-clause IV-A] [These words letter and figures were substituted for the words and figures 'sub-clause IV' by Maharashtra 9 of 1989 Section 3.] of clause A [* * * *] [The words and figure 'of part I' were deemed always to have been deleted by Maharashtra 28 of 1978; Section 3(a)(iii).] of the First Schedule; and