Section 5(5) in Bihar Motor Vehicles Taxation Act, 1994
(5)A rebate of fifty percent of total tax payable, including Additional Tax, shall be allowed on such stage carriages not more than one year old from the date of first registration at the time of applying for the rebate, with seating capacity not less than 13 persons and plying on routes within the limits of Municipal Corporation as notified by the Government of Bihar:Provided that this rebate shall not be available for such vehicles more than ten years old from the date of first registration.
