Section 3(3) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(3)The tax shall be in addition to the tax levied and collected as octroi by a Municipal Corporation, Municipal Council, Zilla Parishad, Panchayat Samiti or Village Panchayat or any other local authority, as the case may be, within its local area:[Provided that in case of a motor vehicle liable for obtaining a new registration mark, an entry of which has been effected into a local area before the date of publication of the Maharashtra Tax on Entry of Motor Vehicles into Local Areas (Amendment) Act, 1997, in the Official Gazette, the importer shall pay, if not already paid, the tax within a period of 15 days from the said date.] [This proviso was added by Maharashtra 22 of 1998, Section 3(2)(b).]
