Section 18 in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
18. Restriction on Registration.
- [Notwithstanding anything contained in any other law for the time being in force, where the liability to pay tax in respect of a motor vehicle or body built on a motor vehicle arises under this Act. and such motor vehicle or body built on motor vehicle is required to be registered in the State under the Motor Vehicle Act, 1988 (Central Act 59 of 1988). no registering authority shall register such motor vehicle with body built on motor vehicle, unless the person concerned furnishes a certificate of payment of such taxes due under the Act issued by the competent authority of the Commercial Taxes Department.)] [Substituted by told.]
