Section 6(3) in Uttar Pradesh Motor Vehicles Taxation Act, 1997
(3)Where a public service vehicle is wholly or partially exempted from the payment of additional tax by or under this Act a surcharge for the purpose of the found established under section 8 shall be levied on its operator at the rate of five percent of the additional tax that would have been payable on such vehicle had it not been so exempted and such amount shall be credited to the said fund.
