Section 3(1) in The Maharashtra Motor Vehicles Tax Act, 1958
(1)Subject to the other provisions of this Act, on and from the 1st day of April 1958, there shall be levied and collected on all motor vehicles used or kept for use in the State, a tax at the rates fixed by the State Government, by notification in the Official Gazette, but not exceeding the maximum rates specified in the First Schedule:Provided that [(a)] [These brackets and letter were deemed always to nave been inserted by Maharashtra 28 of 1978, Section 3(a)(i).] in the case of motor vehicles kept by a dealer in, or manufacturer of such vehicles, for the purposes of trade, there shall be levied and collected such tax on those motor vehicles only which are permitted to be used on the roads in the manner prescribed by rules made under the [Motor Vehicles Act, 1939] [See now the Motor Vehicles Act, 1988 (59 or 1988).]; [* *] [The portion beginning with the word, bracket and letter, 'and (b)' and ending the words 'Official Gazette' was deleted by Maharashtra 25 of 1990, Section 3(a).][Provided further that on and from the [commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1985] [Second proviso was added by Maharashtra 14 of 1974, Section 2.] there shall be levied and collected-(a)on a private service vehicle used or kept for use in the State by a person (not being an individual, a local authority, a public trust, a university or an educational institution) a tax at the rate fixed by the State Government under this section in respect of a vehicle of the same carrying capacity falling under [sub-clause IV-A] [These words letter and figures were substituted for the words and figures 'sub-clause IV' by Maharashtra 9 of 1989 Section 3.] of clause A [* * * *] [The words and figure 'of part I' were deemed always to have been deleted by Maharashtra 28 of 1978; Section 3(a)(iii).] of the First Schedule; and(b)on a motor vehicle referred to in [sub-clause VII] [These words and figures were substituted for the words and figures 'sub-clauses I and VII' by Maharashtra 14 of 1987, Section 3(a).] of clause A [* * * *] [The words and figure 'of part I' were deemed always to have been deleted by Maharashtra 28 of 1978; Section 3(a)(iii).] of the First Schedule (other than a private service vehicle) used or kept for use in the State by a person (not being an individual, a local authority, a public trust, a university or an educational institution) a tax [at thrice the rate] [These words were substituted for the words 'at twice the rates' by Maharashtra 20 of 1985, section 2(a)(ii)(B).] fixed by the State Government under this section in respect of such motor vehicle.Explanation. - For the purposes of this section-(i)"educational institution" means an institution recognised as such by a local authority or by Government or any officer of Government duly authorised in this behalf;(ii)"private service vehicle" means any omnibus constructed or adapted to carry more than nine persons excluding the driver and ordinarily used by or on behalf of the owner of such vehicle for the purposes of carrying persons for or in connection with his trade or business, or otherwise than for hire or reward; but does not include a motor vehicle used solely for police purposes or such other public purposes as the State Government may from time to time by order specify;(iii)"public trust" means a public trust registered under the Bombay Public Trusts Act, 1950; and(iv)"university" means a university established or constituted by or under any law for the time being in force.]
