Section 3(1C) in The Maharashtra Motor Vehicles Tax Act, 1958
(1C)[ (a) Subject to the provisions of his Act, There shall be levied and collected on all motor cycles and tricycles used or kept for use in the State, a one time tax [for the lifetime of such motor cycle and tricycles] [Sub-section (1C) was inserted by Maharashtra 14 of 1987, Section 3(b).]-(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] [These words were substituted for the words 'Third Schedule' by Maharashtra 2 of 1998, Section 3(b)(i)(A).] [* * *] [The words 'and the tax so levied and collected shall be for the lifetime of such motor cycles and tricycles' shall be deemed to have been deleted with effect from the 26th day of March 1987 by Maharashtra 33 of 1987, Section 1(a)(ii).](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] [These words were substituted for the words 'Third Schedule' by Maharashtra 2 of 1998, Section 3(b)(i)(A).];(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 the first registration in the other State, at the rate specified in Part II of the Second Schedule;] [Sub-clause (iii) was substituted by Maharashtra 2 of 1998 Section 3(b)(i)(B).](b)[* * * * * *] [Clause (B) was deleted by Maharashtra 9 of 1997, Section 16(a)(i).](c)[ Notwithstanding anything contained in clause (a), there shall be levied and collected the one time tax specified in Part I or Part II of the Second Schedule on a motor cycle or tri-cycle used or kept for use in the State by a person not being an individual, a local authority, a public trust, a university or an educational institution, at thrice the rate.] [Clause (C) was substituted by Maharashtra 2 of 1998, Section 3(b)(ii).][Provided that the maximum limit of tax for all the types of vehicles registered under this sub-section shall be rupees 20 lakhs.] [Inserted by Act No. 50 of 2017, dated 19.8.2017]Explanation. - For the purposes of this sub-section, the expression "motor cycle and tricycle" includes motor scooter, moped and cycle with attachment for propelling the same by mechanical power.]
