Section 6 in Uttar Pradesh Motor Vehicles Taxation Act, 1997
6. Additional tax on public service vehicle.
(1)Save as otherwise provided in this Act or the rules made thereunder, no public service vehicle, other than those owned or controlled by the State Transport Undertaking shall be operated in any public place in Uttar Pradesh unless there has been paid in respect thereof, in addition to the tax pay-able under section 4, an additional tax at the rate applicable to such public service vehicle specified in the Fourth Schedule;Provided that the State Government may, by notification, increase by not more than fifty percent, the rates of additional tax specified in the said schedule.(2)The additional tax in respect of a public service vehicle owned or controlled by a State Transport undertaking shall be levied and paid in accordance with the formula specified in the fifth schedule.(3)Where a public service vehicle is wholly or partially exempted from the payment of additional tax by or under this Act a surcharge for the purpose of the found established under section 8 shall be levied on its operator at the rate of five percent of the additional tax that would have been payable on such vehicle had it not been so exempted and such amount shall be credited to the said fund.
