Section 4B(1) in The Haryana Local Area Development Tax Act, 2000
(1)Notwithstanding anything contained in Section 3 of this Act, there shall be levied and collected a tax on the entry of a motor vehicle into a local area for use or sale therein :Provided that such motor vehicle is liable for registration or assignment of a new registration mark in the State under the Motor Vehicle Act, 1988 (59 of 1988):Provided further that no tax shall be levied and collected in respect of a motor vehicle which was registered in any Union Territory or any other State under the Motor Vehicles Act, 1988 (59 of 1988), for a period of fifteen months or more before the date on which it is registered in the State under that Act.
