Section 4 in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
4. Special provisions of levy of tax on motor vehicles.
(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.](2)[ The tax shall be levied on purchase value of a motor vehicle at the rate as specified in Schedule-II of the Act:Provided that where the purchase value of a motor vehicle is not ascertainable on account of non-availability or non-production of the original invoice or when the invoice produced is proved to be false or if the motor vehicle is acquired or obtained otherwise then by way of purchase, then the purchase value shall be the value or price at which motor vehicle of the kind or quality is sold or is capable of being sold in open market.] [Substituted by Act No. 4 of 2011, dated 22.1.2011.]
