Section 3A(1) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(1)There shall be levied an entry' tax on the entry into any local area for consumption, use or sale therein,-(i)of such motor vehicle which is liable for registration in the State of Chhattisgarh under the Motor Vehicles Act, 1988; and(ii)by such person who is notifiable to pay tax under the provisions of sub-section (1) of Section 31 at such rate not exceeding 20 per cent, as the State Government may, by notification, specify :Provided that no tax under this section shall be levied if the motor vehicle has been purchased from a dealer registered under the [Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)]: Provided further that no tax under this section shall be levied in respect of a motor vehicle which was registered in any other State or Union Territory under the Motor Vehicles Act, 1988 for a period of 15 months or more before the date on which it is registered in the State under that Act.
