Section 5(2) in Bihar Motor Vehicles Taxation Act, 1994
(2)Subject to other provisions of this Act, on and from the date of commencement of this Act, every owner of a registered motor vehicle shall pay additional Motor Vehicle Tax on such vehicle at the rate specified in Schedule-II.[Provided that an Omni bus registered for use for private purposes shall not be liable to pay additional motor vehicle tax.] [Inserted by Act 7 of 2006 (w.e.f. 19.4.2006).]"
