Section 3(7) in The Punjab Motor Vehicles Taxation Act, 1924
(7)(a)In the case of an omni bus, registered in the State of Punjab, a tax shall be leviable in addition to the tax, already paid by its owner at the time of registration at such rate, as may be determined by the Government from time to time, but not exceeding the rate, as has been specified in the Schedule.(b)In the case of an omni bus, registered in a State other than the State of Punjab, a tax shall be leviable when it enters and plies in the State of Punjab and shall be paid by its owner or driver on per day basis, at such rate, as may be determined by the Government.
