Section 6(1)(d) in The Bombay Motor Vehicles Tax Rules, 1959
(d)if the motor vehicle is one which would be liable to be taxed at the rates specified in [sub-clause III or sub-clause IV] [Substituted by G.N., MTA 1985(1) TRA-3, dated 25.9.86, M.G.G., Part IV-B, page 800.] of clause A in the First schedule to the Act, whether the motor vehicle is intended to be used -(i)solely within the limits of a local authority which has levied a tax on motor vehicles, or(ii)both within and without such limits.