Section 10A(1) in The Maharashtra Motor Vehicles Tax Act, 1958
(1)Where a transport vehicle is brought for use or for being kept for use into the State on the basis of a temporary permit, issued under the [Motor Vehicles Act, 1939], the tax shall be levied and collected [as provided in section 4] [These words and figures were inserted by Maharashtra 22 of 1979, Section 8(a).] for the whole of the period for which it is used or kept for use in the State:[Provided that, if the period for which the transport vehicle is used or kept for use in the State does not exceed seven days, the tax to be levied and collected shall be one-third of the tax payable for one month.] [This proviso was added by Maharashtra 22 of 1979, Section 8(b).]