Section 3(1E) in The Maharashtra Motor Vehicles Tax Act, 1958
(1E)[ Subject to the provisions of this Act, there shall be levied and collected on all goods carriages a one time tax for the lifetime of such goods carriages-(i)if registered after the date on which the provisions of this sub-section take effect (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 first registration in the other State, at the rate specified in Part II of the Second Schedule:[Provided that, the tax in respect of the motor vehicles referred to above, except in respect of the light motor vehicle used for carriage of goods, may be collected and paid at the option of the registered owners in accordance with the provisions of sub-section (1).] [Sub-section (1E) was inserted by Maharashtra 2 of 1998, Section 3(d).]]
