Section 4(5) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
(5)Save as otherwise provided by or under this Act in addition to the tax levied under this Act, there shall be levied and collected a "Cess" called "Green Cess" on the motor vehicles suitable for use on road at such rate as may be notified by the State Government for the purpose of implementation of various measures of air pollution and improvement of Urban Transport System.] [Substitute by section 6 (6) of Uttarakhand Act No. 08 of 2013.]
