Section 4(1) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
(1)Notwithstanding anything contained in section 3 of this Act, there shall be levied and collected a tax on the entry of a motor vehicle by a person into a local area for use or sale therein, provided that such motor vehicle is liable for registration or assignment of a new registration mark in the State under the Motor Vehicles Act, 1988:Provided that no Registering and Licensing Authority, functioning under the Motor Vehicles Act, 1988, shall register such motor vehicle unless the person making application for registration furnishes proof of having deposited the tax payable under this section from the Assessing Authority:[***] [Omitted '2nd Proviso' by Act No. 4 of 2011, dated 22.1.2011.]
