Section 3(1) in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
(1)Subject to the provisions of this Act, there shall be levied and collected a tax on the entry of any motor [vehicles] [The word 'vehicles' appearing here is as it is in the Amendment Act 31 of 1998, published in the Gazette Extraordinary No. 519 dated 7th September 1998; it is apparently a grammatical error as the word should be in the singular in view of the words 'which is liable for registration' appearing later in this subsection.] into any local area for use or sale therein which is liable for registration, or for the assignment of a new registration mark, in the State under the Motor Vehicles Act, 1988 (Central Act 59 of 1988). The rate of tax shall be at such rate or rates, not exceeding twenty per cent, as may be fixed by the Government, by notification, on the purchase value of the motor vehicles;Provided that in respect of any motor vehicle which was registered in any Union Territory or any other State under the law relating to motor vehicle :-(a)before the 10th September 1996, no tax shall be levied and collected, if the owner of such vehicle applies for the assignment of a new registration mark in this State after a period of fifteen months from the date of its registration;(b)on or after 10th September 1996, no tax shall be levied and collected, if the owner of such vehicle applies for the assignment of a new registration mark in this State after a period of eighteen months from the date of its registration.Explanation. - For the purpose of this proviso, the expression' law relating to motor vehicle' means the Motor Vehicles Act, 1,939 or the Motor Vehicles Act, 1988, as the case may be.
