Section 3(1) in The Punjab Motor Vehicles Taxation Act, 1924
(1)A tax shall be leviable on every motor-vehicle in equal instalments for quarterly periods commencing on the first day of April, the first day of July, the first day of October and the first day of January, at [such rates, not exceeding [rupees thirty five thousand] [Substituted for 'two thousand and two hundred and fifty' by Punjab Act 25 of 1965, and taken effect from 1st January, 1966.] per vehicle for a period of one year, as the State Government may be notification direct :Provided that any broken period in such quarterly periods shall, for the purpose of levying the tax, be considered as a full period.[Provided further that on every motor-vehicle, not exempt under an Inter-State agreement entered into under section 63 of the Motor Vehicles Act, 1939, entering the State of Haryana against a temporary permit issued for a period not exceeding fifteen days, the tax shall be levied equal to one-twenty-fifty of the tax payable per vehicle for a period of one year :] [Inserted by Haryana Act 13 of 1973.][Provided further that the tax on cars, motor-cycles and other two- wheeler motor-vehicles used for personal purposes shall be leviable in lumpsum as one-time tax, as may be prescribed.] [Added by Haryana Act 4 of 1989.]
