Section 3(1F) in The Maharashtra Motor Vehicles Tax Act, 1958
(1F)[ Subject to the provisions of this Act, there shall be levied and collected on all motor vehicles (including tricycles) plying for hire or reward, fitted with fare meters and used or kept for use in the State for the carriage of not more than six passengers, a one time tax for the life time of such vehicles,-(i)if registered after the date of commencement of the Maharashtra Tax Laws (Levy and Amendment) Act, 2010 (hereinafter, in this sub-section, referred to as "the said date") at the rates specified in Part I of the Second Schedule;(ii)if already registered before the said date and on which tax is already paid under sub-section (1), at the rates specified in Part II of the Second Schedule;(iii)if first registered in any other State and thereafter on transfer thereof in the State of Maharashtra, a new registration mark is assigned to the same after the said date, then having regard to the month of the first registration in the other State, at the rates specified in Part II of the Second Schedule.]
