Section 4 in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
4. Imposition of tax.
(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 Uttarakhand unless a onetime tax at the rate applicable in respect of such motor vehicle, [as may be specified by the State Government by notification in the Gazette] [Substituted by section 2 (2) of Uttarakhand Act No. 08 of 2013.] has been paid in respect thereof :Provided that where a one-time tax in respect of any such motor vehicle has been paid before the commencement of the Uttar Pradesh Motor Vehicles Taxation (Amendment)Act 2000 (as applicable in Uttarakhand) 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 at the rate applicable to such motor vehicle [as may be specified by the State Government by notification in the Gazette] [Substitute by section 2 (3) of Uttarakhand Act No. 08 of 2013.] may be paid.[(1-A) Save as otherwise provided in this Act or the rules made there under no two wheeler, three wheeler motor cab and goods carriage having gross vehicle weight not exceeding 3000 Kilo-grams, shall be used in any public place in Uttarakhand unless yearly tax at such rate of such motor vehicle, as may be specified by the State Government by notification in the Gazette has been paid in respect thereof :Provided that in respect of a motor vehicle under this sub-section in lieu of yearly tax such amount of the one time tax may be payable as specified by the State Government by notification in the Gazette;] [Added by section 2 (4) of Uttarakhand Act No. 08 of 2013.][ Provided further that in respect of a three wheeler Motor Cab under this sub-section quarterly tax may also be paid at such rate as specified by the State Government by notification in the Gazette.] [Inserted by section 2 (1) of Uttrakhand Act, no. 35 of 2013.](2)[ Save as otherwise provided by or under this Act no goods carriage other than those specified in subsection (1-A), construction equipment vehicles, specially designed vehicles, motor cab (other than two wheeler and three wheeler motor cab), and maxi cab shall be used in any public place in Uttarakhand unless a quarterly tax at the rate applicable to such motor vehicle as specified by the State Government by notification in the Gazette has been paid in respect thereof :Provided that in respect of a motor vehicle under this sub-section instead of quarterly tax, an yearly tax at such rate as specified by the State Government by notification in the Gazette may be payable.] [Omitted by section 2 (5) of Uttarakhand Act No. 08 of 2013.][Provide further that in respect of a Motor Cab and Maxi Cab under this sub-section monthly tax may also be paid at such rate as specified by the State Government by notification in the Gazette.] [Inserted by section 2 (2) of Uttrakhand Act, no. 35 of 2013.][(2-A) Save as otherwise provided by or under this Act no public service vehicle other than those referred in sub-section (1-A) and sub-section (2) shall be used in any public place in Uttarakhand unless a monthly tax at such rate as may be notified by the State Government is paid in respect thereof :Provided that in respect of a motor vehicle under this sub-section instead of monthly tax, a quarterly or an yearly tax at such rate as may be notified by the State Government may be payable.(2-B) Where any reciprocal agreement relating to taxation of goods carried by road is entered into between the Government of Uttarakhand and any other State Government or a Union Territory, the levy of tax under sub-section (1-A) or sub- section (2) shall, notwithstanding anything contained in the said sub-section, be in accordance with the terms and conditions of such agreement :Provided that the tax so levied shall not exceed the tax which would otherwise been levied under this Act.] [Added by section 3 (4) of Uttarakhand Act No. 08 of 2013.](3)[ Save as otherwise provided by or under this Act no vehicle which is temporarily registered shall operate in Uttarakhand unless a tax at such rate as may be notified by the State Government has been paid in respect thereof.(4)Save as otherwise provided by or under this Act a tax at such rate as may be notified by the State Government shall be levied on the motor vehicles kept in possession of a dealer for purpose of sale.(5)Save as otherwise provided by or under this Act in addition to the tax levied under this Act, there shall be levied and collected a "Cess" called "Green Cess" on the motor vehicles suitable for use on road at such rate as may be notified by the State Government for the purpose of implementation of various measures of air pollution and improvement of Urban Transport System.] [Substitute by section 6 (6) of Uttarakhand Act No. 08 of 2013.]
