Section 70 in Andhra Pradesh Panchayat Raj Act, 1994
70. Vehicle tax.
- The vehicle tax referred to in clause (i) of sub-Section (3) of Section 60 shall, subject to such rules as may be made in this behalf including rules relating to the exemptions and restrictions, be levied every year on all vehicles kept or used within the village at such rates as may be fixed by the Gram Panchayat not being less than the minimum rates and not exceeding the maximum rates prescribed.Explanation. - In this Section, "vehicle" means a conveyance suitable for use on roads or rails and includes any kind of carriage, cart, wagon, wheel barrows, truck, bicycle, tricycle and rickshaw, but does not include a motor vehicle as defined in the Motor Vehicles Act, 1988 (Central Act 59 of 1988).
