Section 7 in Uttar Pradesh Motor Vehicles Taxation Act, 1997
7. Classification of routes for determining tax or additional tax.
(1)For the purpose of determining the amount of the tax payable in respect of transport vehicle under the first schedule or for determining additional tax payable under the fourth schedule all routes in Uttar Pradesh shall be classified by the prescribed authority as 'A' Class routes or "B" Class routes in such manner as may be prescribed.(2)Until the routes are classified under sub-section (1)--(i)Special Class" and "A-Class" routes classified under the United Provinces Motor Vehicles Taxation Act, 1935 shall be the "A-Class' routes under this Act, and(ii)"B-Class and "C-Class" routes classified under that Act, shall be the "B-Class" routes under this Act.
