Section 4(1) in Uttar Pradesh Motor Vehicles Taxation Act, 1997
(1)Save as otherwise provided in this Act or the rules made thereunder, no motor vehicle other than a transport vehicle, shall be used in any public place in Uttar Pradesh unless a one-time tax at the rate applicable in respect of such motor vehicle, as specified in part 'B' of the First Schedule has been paid in respect thereof:[Provided that where a one-time tax that in respect of any such Motor vehicle has been paid before the commencement of the Uttar Pradesh Vehicles Taxation (Amendment) Act, 2000 and such Tax has not been refunded under sub-section (5) of section 12, no tax under this sub-section shall be payable in respect thereof after such commencement :Provided further that in respect of an old Motor Vehicle instead of a one-time tax, annual tax applicable to such motor vehicle, as specified in Part 'C' of the First Schedule may be paid.] [Substituted by section 2(a) of U.P. Act No. 4 of 2000.]
