Section 3 in Delhi Motor Vehicles Taxation Act, 1962
3. [ Levy of tax. [Section 3 renumbered as sub-section (1) & sub-section (2) vide The Delhi Motor Vehicles Taxation (Amendment) Act, 1983.]
(1)Subject to the other provisions of this Act on and from the commencement of the [Delhi Motor Vehicles Taxation (Amendment) Act 2004] there shall be levied and collected on:-(a)all motor vehicles described in column (1) of Part A of Schedule I and used or kept for use in Delhi, a tax at the rate specified in the corresponding entry in column (2) of the said Part;(b)all motor vehicles described in column (1) of Part B of Schedule I and used or kept for use in Delhi,(i)on their first registration in Delhi, a one time tax at the amount specified in the corresponding entry in column (2) of the said Part;(ii)[ the same having been earlier registered in Delhi or in any other State, then having regard to the month of there first registration in Delhi or, as the case may be, in that other State, a one time tax which shall be equal to the amount specified in column (2) of Part B of Schedule I, minus the proportionate amount at one-tenth of the tax so calculated of each completed year from the month of first registration of motor vehicle;] [Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.]Provided that where such motor vehicles are more than ten years old from the date of their first registration, the owner's thereof shall apply to the taxation authority for an endorsement therein to the effect that the motor vehicles are more than ten years old and there use or keeping for use in Delhi do not attract any tax.[Provided further that the Government by notification in the Official Gazette change from time to time the description of motor vehicles in column (1) of Part B of Schedule I.] [Inserted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.](2)[ the Government may by notification in the Official Gazette, increase or, as the case may be, decrease from time to time, the rate specified in Schedule I, in relation to any motor vehicles:Provided that any such increase or, as the case may be , decrease shall not apply in respect of a motor vehicle specified in Part B of the said Schedule on which one time tax has been levied and collected.] [Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.]]
