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[Cites 0, Cited by 0] [Section 14] [Entire Act]

State of Himachal Pradesh - Subsection

Section 14(5) in Himachal Pradesh Motor Vehicles Taxation Act, 1972

(5)A rebate of 5 percent shall be allowed to a person who is liable to pay tax under section 4 if he pays the tax for the entire year in one installment.