Section 3(1D) in The Maharashtra Motor Vehicles Tax Act, 1958
(1D)[ (a) Subject to the provisions of this Act, there shall be levied and collected on all motor cars [and omni buses] [Sub-section (1D) was inserted by Maharashtra 16 of 1995, Section 5.] used or kept for use in the State, a one income tax for the lifetime of [such vehicle] [These words were substituted for the words 'such motor cars' by Maharashtra 2 of 1998, Section 3(c)(i)(A).]:-(i)[ if registered after the date of commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1997, at the rates specified in Part 1 of the Third Schedule;] [Sub-clause (i) was substituted by Maharashtra 2 of 1998, Section 3(c)(i)(B).](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 Third Schedule] [These words and figures were substituted for the words and figures 'Part III of the Fifth Schedule' by Maharashtra 2 of 1998, Section 3(c)(i)(C).];(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 Third Schedule.] [Sub-clause (iii) was substituted by Maharashtra 2 of 1998, Section 3(c)(i)(D).][Provided further that, the maximum limit of tax for all the types of vehicles registered under this sub-section shall be rupees 20 lakhs.] [Inserted by Maharashtra Act No. 50 of 2017, dated 19.8.2017.][* * * *] [The proviso was deleted by Maharashtra 9 of 1997, Section 16(b)(ii).][* * * *] [Clause (b) was deleted by Maharashtra 2 of 1998, Section 3(c)(ii).](c)[] [Clause (c) was substituted by Maharashtra 2 of 1998, Section 3(c)(iii).] 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 Third Schedule on a motor car or omni bus-(i)manufactured in India or imported into India and 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 twice the rate] [These words were substituted for the words 'at thrice the rate' by Maharashtra 44 of 2006 Section 2.];(ii)imported into India and used or kept for use in the State by a person, being an individual, a local authority, a public trust, a university or an educational institution, [at twice the rate.] [These words were substituted for the words 'at thrice the rate' by Maharashtra 44 of 2006 Section 2.](d)[* * * *] [Clause (d) was deleted by Maharashtra 2 of 1998, Section 3(c)(iv).][Provided further 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. - The expression "omni bus" used in this sub-section means an omni bus other than the transport vehicle, the seating capacity of which does not exceed twelve.] [This Explanation was added by Maharashtra 9 of 1997, Section 16(b)(v).]]
