(2)in sub-section (1) of section 3, for the second proviso, the following proviso shall be substituted, namely:-"Provided further that in respect of a new motor vehicle of any of the classes specified in item numbers 1, 2, 6 and 11 of the Schedule to this Act, there shall be levied from the date of purchase of the vehicle "one time tax" at the rates specified in the Annexure, at the time of first registration of the vehicle and thereafter tax shall be levied at the time of renewal of registration of such vehicle at the rate specified in the schedule as per fourth proviso to sub section (1) of section 4.";
