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State of Punjab - Section
Section 3A in The Punjab Motor Vehicles Taxation Act, 1924
3A. [, 3B., 3C., 3D., 3E and 3F. [Omitted by Punjab Act No. 7 of 2008, dated 18.1.2008.]
***]| 3A. [ Retrospective notification [Added by Punjab Act No. 13 of 1981.]. - Notwithstanding anything contained in this Act.(i) a notification under section 3, may be is issued so as to be effective on and from the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 1981.(ii) the tax payable by virtue of notification referred to in clause (i) for the quarters commencing on the first day of October, 1980, and the 1st day of January, 1981 may be paid within a period of one month from the date of publication of that notification.3B. [ Imposition of tax in lump sum on motor-cycles.- Notwithstanding anything contained in section 3, on and from the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 2000, tax on a motor cycle shall be leviable in lump sum, as may be notified by the State Government on the basis of the price of the motor cycle, subject to the maximum of ten per cent of the value of the motor cycle.3C. Refund of tax in certain cases.- Where an owner of a motor cycle in respect of which tax has been paid in lump sum under section 3-B, ceases to be the resident of the State of Punjab and takes alongwith him such motor cycle or if the ownership of the motor cycle is transferred to a person having residence outside the State of Punjab, then partial refund of the lump sum tax so paid, shall be allowed as hereunder specified :-{| | |||
| SerialNo. | Durationof use after the date of registration of the four wheeledpersonalised motor vehicle. | Amountof refund of tax on four wheeled personalised motor vehicles | |
| 1 | Lessthan three years. | Sixtyper cent of the amount of tax already paid under section 3-B. | |
| 2. | Threeyears or more, but less than six years. | Fortyper cent of the amount of tax already paid under section 3-B. | |
| 3. | Sixyears or more, less than nine years. | butTwenty per cent of the amount of tax already paid under section3-B. | |
| 4. | Nineyears or more. | Tenper cent of the amount of tax already paid under section 3-B. |