Section 4 in Himachal Pradesh Motor Vehicles Taxation Act, 1972
4. [ [Substituted vide H.P.M.V.Taxation (Amendment) Act, 2004.] Notwithstanding anything contained in sub-sections (2) and (3), on and from the commencement of the Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 2004, there shall be levied, charged and paid to the State Government, a tax on motor cycles/scooters or personal motor vehicles, used or kept for use in Himachal Pradesh, for every further period of five years from the date of their renewal of certificate of registration under sub-section (10) of section 41 of the Motor Vehicles Act, 1988, at the rates as may be specified by the State Government, by notification, but not exceeding fifty percent of the tax paid at the time of first registration of such motor cycles/scooters or personal motor vehicles.]
