Section 10 in The Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993
10. Restriction on Registration.
- Notwithstanding anything contained in any other law for the time being in force where the liability to pay tax in respect of a motor vehicle arises under this Act and such motor vehicle is required to be registered in the State under the Motor Vehicles Act, 1988, no Registering Officer-shall register any such motor vehicle unless payment of such tax has been made by the persons concerned in respect of such motor vehicle.
