Section 4(1) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
(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.]
