Section 3C(1) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(1)The State Government may, subject to the condition of previous publication, by notification,-](a)[ amend the rates of tax levied under Sections 3 and 3-A specified in Schedules I and III] [Substituted vide H. P Motor Vehicles Taxation (Amendment Act,2001.]: -(b)add or delete any motor vehicle specified in [Schedule-I and III] [Substituted vide H.P Motor Vehicle Taxation (Amendment)Act, 2001] and in respect of such vehicles specify or omit the rate of tax; and thereupon the said Schedules shall stand amended accordingly:Provided that the rate of tax shall not be increased, at any one time, by more than 50% of the rates specified in Schedules I and III, as the case may be.(Second proviso) deleted.
