Section 3A in The Orissa Motor Vehicles Taxation Act, 1975
3A. [ Levy of additional tax. [Inserted vide section 3 of Orissa Act, No. 2 of 1986 w.e.f. 18.10.1985.]
(1)Subject to the other provisions of this Act, [there shall be levied on every public service vehicle and goods carriage] used or kept of use within the State, an additional tax at a rate specified in [Schedule-I] [Substituted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.].(2)The State Government may, by notification from time to time, increase the rate of additional tax specified in [Schedule-I] [Substituted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.] :Provided that such increase shall not exceed fifty per cent of the rate specified in [Schedule-I] [Substituted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.].(3)The provisions contained in Sub-section (3) of section 3 [* * *] [Deleted vide Orissa Act 3 of 2005 w.e.f. 25.2.2005.] Sub-section (1) to (3) of section 4, Sections 6 and Sections 11 to 20 shall mutatis mutandis apply in relation to the additional tax payable under Sub-section (1) as they apply in relation to the tax payable under section 3.]
