Section 3A(1) in The Maharashtra Motor Vehicles Tax Act, 1958
(1)There shall be levied and collected a lump sum tax called the environment ax in addition to the tax levied under this Act on the motor vehicles used or kept for use in the State as specified in column (2) of the Fifth Schedule at the rates specified in column (3) thereof:Provided that, where the transport motor vehicle running on the Compressed Natural Gas or Liquefied Petroleum Gas or the non-transport motor vehicle has completed more than 15 years from the date of first registration of such vehicle, on or before the date of commencement of the Bombay Motor Vehicles Tax (Second Amendment) Act, 2010, such vehicle shall be deemed to have completed 15 years for the purpose of levy of the environment tax, as specified in the Fifth Schedule:Provided further that, where the specified transport vehicle, whether running on or not running on the Compressed Natural Gas or Liquefied Petroleum Gas has completed more than 8 years from the date of first registration of such vehicle, on or before the date of commencement of the Bombay Motor Vehicles Tax (Second Amendment) Act, 2010, such vehicle shall be deemed to have completed 8 years for the purposes of levy of the environment tax, as specified in the Fifth Schedule.
