Section 14 in Jharkhand Motor Vehicles Taxation Act, 2001
14. Transport vehicles registered outside Jharkhand not to be used or kept for use unless tax paid.
- Notwithstanding anything contained in Section 7, no transport vehicle under a permit granted by a competent transport authority of any other State under the provisions of Motor Vehicles Act, 1988 (Act no. 59 of 1988) shall be used or kept for use in Bihar unless there has been paid in respect thereof, tax calculated at the appropriate rate specified: [In Schedule-I and additional motor vehicle tax as specified in Schedule-li for the entire period for which the permit is valid in the State of Jharkhand:]Provided that motor vehicles plying in Jharkhand, under permits granted by appropriate Transport Authorities of such States as have agreed on reciprocal basis to exempt motor vehicles plying in those States under permit granted by competent Transport Authorities of this State, shall not be required to pay any tax under this section other than the additional motor vehicles tax:Provided further that the permit holders opting for the State of Jharkhand under the National Permit Scheme, granted by a competent transport authority of other State under sub-section (12) of Section 88 of the Motor Vehicles Act, 1988 shall be required to pay in respect thereof a sum to be fixed by the State Government as composite fee in lieu of the tax and additional tax on an annual basis in advance by bank draft or by other means prescribed to the officer authorised by such State Government in this behalf.[Provided that such motor vehicles which are registered in other States and being plied in the State of Jharkhand by owner of the vehicles, if they are found without valid tax payment/permit then period of operation for these vehicles will be deemed to be minimum of seventeen weeks prior to the date of being found (even if the vehicle has plied for a lesser period) and for such vehicles rates will be as given in sub-section 5 (read with section-14) of section - 7 of this Act for a minimum period of seventeen weeks.Provided that motor vehicles found after expiry of valid temporary permit, amount due will be calculated for minimum of one week and maximum of one month after the expiry of temporary permit.] [Inserted by Jharkhand Motor Vehicle Taxation (Amendment) Act 2011 Gazette No.325 Dated 09.05.2011.]
