Section 3(1) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(1)Subject to the provisions of this Act and rules made thereunder, there shall be levied and collected a tax on the purchase value of a motor vehicle an entry of which is effected into a local area [for use consumption or as the case may be, sale therein] [These words were substituted for the words 'for use or sale therein' by Maharashtra 8 of 2012, Section 13, (w.e.f. 1-5-2012).] and which is liable for registration [or for which an assignment of a new registration mark is required to be obtained] [These words were inserted and shall be deemed always to have been inserted by Maharashtra 22 of 1998, Section 3(1)(a).] in the State under [the Motor Vehicles Act, 1988] [These words and figures were substituted for the words and figures 'Motor Vehicles Act, 1939' by Maharashtra 32 of 2006, Section 28(a).] at such rate or rates as may be fixed by the State Government by notification in the Official Gazette but not exceeding the rates prescribed for motor vehicles in the Schedules appended to the [Maharashtra Value Added Tax Act] [These words were substituted for the words 'Bombay Sales Tax Act', by Maharashtra 32 of 2006, Section 28(b).] or fifteen paise in the rupee whichever is less:Provided that, no tax shall be levied and collected in respect of a motor vehicle which was registered in any Union Territory or any other State under [The Motor Vehicles Act, 1988] [These words were inserted and shall be deemed always to have been inserted by Maharashtra 22 of 1998 Section 3(1)(a).] for a period of [thirty months or more] [These words were substituted for the words 'fifteen months or more' by Maharashtra 22 of 1988, Section 3(1)(b)(i).] before the date on which it is registered [or assigned a new registration mark] [These words were inserted and shall be deemed always to have been inserted by Maharashtra 22 of 1998, Section 3(1)(b)(ii).] in the State under that Act.
