Section 3A in Andhra Pradesh Motor Vehicles Taxation Act, 1963
3A. [ Levy of additional tax on vehicles misused. [New Section 3-A inserted by Act 33 of 2006, w.r.e.f. 1-6-2002.]
(1)Notwithstanding anything contained in Section 3, it shall be competent for the Government to provide for levying an additional tax in respect of a motor vehicle specified in one category or class notified under Section 3, if misused or used not in accordance with the purpose for which the vehicle was registered, or the permit was granted, attracting higher rate of tax as a vehicle falling in another category or class:Provided that the additional tax so levied shall be a sum equal to the difference of amount between the tax already levied and collected and the tax which shall be leviable in respect of such vehicle falling in another category.(2)The registered owner or the person who is in possession or control of such vehicle misused or Used not in accordance with the purpose for which the vehicle was registered or the permit was granted, shall pay the additional tax so levied under sub-section (1).][3B. Levy of Green Tax. - There shall be levied and collected an additional tax called "Green Tax" in addition to the tax levied under Section 3, on the motor vehicles suitable for use on roads for the purpose of implementation of various measures to control air pollution in such manner to such categories, such amounts as may be notified:Provided that the rates of tax shall not exceed the maximum specified in the Fifth Schedule.] [New Sections 3A and 38 inserted by Act 33 of 2006, w.r.e.f. 25-5-2006. ]
