Section 14 in Bihar Motor Vehicles Taxation Act, 1994
14. Transport vehicles registered outside Bihar not to be used or kept for use unless tax paid.
- Notwithstanding anything contained in Section 7, no transport vehicle under a permit granted by a competent transport authority of any other State under the provisions of Motor Vehicles Act, 1988 (Act no. 59 of 1988) shall be used or kept for use in Bihar unless there has been paid in respect thereof, tax calculated at the appropriate rate specified: [In Schedule-I and additional motor vehicle tax as specified in Schedule-li for the entire period for which the permit is valid in the State of Bihar:] [Substituted by B.M.V. Taxation Act 6, 2003.]Provided that motor vehicles plying in Bihar, under permits granted by appropriate Transport Authorities of such States as have agreed on reciprocal basis to exempt motor vehicles plying in those States under permit granted by competent Transport Authorities of this State, shall not be required to pay any tax under this section other than the additional motor vehicles tax:Provided further that the permit holders opting for the State of Bihar under the National Permit Scheme, granted by a competent transport authority of other State under sub-section (12) of Section 88 of the Motor Vehicles Act, 1988 shall be required to pay in respect thereof a sum to be fixed by the State Government as composite fee in lieu of the tax and additional tax on an annual basis in advance by bank draft or by other means prescribed to the officer authorised by such State Government in this behalf.[xxx] ['Proviso' repealed by Act 7, 2006.]
