Section 3(1C)(c) in The Maharashtra Motor Vehicles Tax Act, 1958
(c)[ Notwithstanding anything contained in clause (a), there shall be levied and collected the one time tax specified in Part I or Part II of the Second Schedule on a motor cycle or tri-cycle 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, at thrice the rate.] [Clause (C) was substituted by Maharashtra 2 of 1998, Section 3(b)(ii).]