Section 5(6) in Bihar Motor Vehicles Taxation Act, 1994
(6)A "Green Tax" at the rate of ten percent of tax payable, including Additional Tax, shall be payable by every owner of a registered transport vehicle more than 12 years old except on three wheelers, tractors and trailers.] [Inserted sub-section (4), (5) & (6) vide Section 5 of Bihar Finance Act, 8 of 2010.]
