Section 3A(1) in Telangana Motor Vehicles Taxation Act, 1963
(1)Notwithstanding anything contained in section 3, it shall be competent for the Government to provided for levying an additional tax in respect of a motor vehicle specified in one category or class notified under section 3, if misused or used not in accordance with the purpose for which the vehicle was registered, or the permit was granted, attracting higher rate of tax as a vehicle falling in another category or class:Provided that the additional tax so levied shall be a sum equal to the difference of amount between the tax already levied and collected and the tax which shall be leviable in respect of such vehicle falling in another category.
