Section 14 in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
14. Payment of difference in tax.
- Where any motor vehicle in respect of which the [Motor Vehicle Tax] [Substitute by section 15 of Uttarakhand Act No. 08 of 2013.] has been paid is altered in such manner as to cause the vehicle to become a vehicle in respect of which a higher rate of [Motor Vehicle Tax] [Substitute by section 15 of Uttarakhand Act No. 08 of 2013.] is payable, the owner or operator thereof shall in respect of such vehicle be liable jointly and severally to pay the difference between the amount of [Motor Vehicle Tax] [Substitute by section 15 of Uttarakhand Act No. 08 of 2013.] payable after its being so altered.
