Section 6 in Bihar Motor Vehicles Taxation Act, 1994
6. Tax payable by a manufacturer or a dealer.
- A lax at the annual rate specified in Schedule-Ill in lieu of the rates specified in Schedule-1 shall be paid by a manufacturer of or a dealer in motor vehicles, in respect of the motor vehicles in his possession in the course of his business as such manufacturer or dealer under the authorisation of trade certificate granted under the Central Motor Vehicles Rules, 1989.
