Section 3(1)(b) in Delhi Motor Vehicles Taxation Act, 1962

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NCT Delhi - Subsection

Section 3(1)(b) in Delhi Motor Vehicles Taxation Act, 1962

(b)all motor vehicles described in column (1) of Part B of Schedule I and used or kept for use in Delhi,

(i)on their first registration in Delhi, a one time tax at the amount specified in the corresponding entry in column (2) of the said Part;

(ii)[ the same having been earlier registered in Delhi or in any other State, then having regard to the month of there first registration in Delhi or, as the case may be, in that other State, a one time tax which shall be equal to the amount specified in column (2) of Part B of Schedule I, minus the proportionate amount at one-tenth of the tax so calculated of each completed year from the month of first registration of motor vehicle;] [Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.]

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NCT Delhi - Subsection

Section 3(1)(b) in Delhi Motor Vehicles Taxation Act, 1962