Section 3(2) in Delhi Motor Vehicles Taxation Act, 1962
(2)[ the Government may by notification in the Official Gazette, increase or, as the case may be, decrease from time to time, the rate specified in Schedule I, in relation to any motor vehicles:Provided that any such increase or, as the case may be , decrease shall not apply in respect of a motor vehicle specified in Part B of the said Schedule on which one time tax has been levied and collected.] [Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.]]
