Section 8(1) in Uttar Pradesh Motor Vehicles Taxation Act, 1997
(1)For the purpose of providing relief to the passengers or other persons suffering casualty in any accident in which a public service vehicle in involved, or to heirs of such passengers or other persons, the State Government shall establish a fund to be known as the "Uttar Pradesh Road Transport Accidents Relief Fund". The surcharge levied under sub-section (3) of section 6 and an amount equivalent to one out of twenty one parts of the additional tax levied under sub-section (1) and (2) of section 6 shall be credited to the said fund.
