Section 5 in Uttar Pradesh Motor Vehicles Taxation Act, 1997
5. Additional tax on goods carriages.
(1)Save as otherwise provided by or under this Act no goods carriage shall be operated in any public place in Uttar Pradesh, unless there has been paid in respect thereof, in addition to the tax payable under section 4, an additional tax at the rate applicable to such goods carriage specified, as the case may be, in-(a)Third Schedule, in the case of the goods carriage plying under permits granted by authorities having jurisdiction within Uttar Pradesh, or(b)Part 'B' of the Third Schedule, in the case of goods carriage operating under national permit granted under sub-section (12) of section 88 of the Motor Vehicles Act, 1988.(c)Sixth schedule, in the case of the goods carriage plying under permits granted by authorities having jurisdiction outside Uttar Pradesh for inter State route party lying in Uttar Pradesh.Provided that the State Government may, by notification, increase by not more than fifty percent, the rates of additional tax specified in the said schedules.(2)Where any reciprocal agreement relating to taxation of goods carried by road is entered into between the Government of Uttar Pradesh and any other State Government or a Union Territory, the levy of additional Tax under the sub-section (1) shall, notwithstanding anything contained in the said sub-section, be in accordance with the terms and conditions of such agreement;Provided that the additional tax so levied shall not exceed the additional tax, which could have otherwise been levied under this Act.
