Section 3A(2) in Andhra Pradesh Motor Vehicles Taxation Act, 1963
(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. ]
