Section 14C in The Punjab Motor Vehicles Taxation Act, 1924
14C. [ Tax Payable by dealer or manufacturer.] [Substituted by Punjab Act No. 22 of 1993, Section 13.]
- If dealer or manufacturer of motor vehicles keeps any such vehicle in his possession, in course of his business as such dealer or manufacturer and such possession is authorised under a trade certificate granted under the Central Motor Vehicles Rules, 1989, he shall pay a tax at the specified annual rate.
