(1) Notwithstanding · anything contained in section 3, there shall be levied and collected a tax on the en.try of any motor vehicle into a loc;al area for us~ or · sale therein by ail importer which is liable for registration or assignment of a new registration mark in the State under the Motor Vehicles Act, 1988.
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(2.) The tax shall be payable and paid by an importer within 30 days from .the date of the entry ofa motor vehicle into the local area or · before an application is made for registration of the vehicle under the Motor Vehicles Act, 1988, whichever is earlier.
(3) No tax shall be levied and collected in respect of a motor vehicle which is registered ,in any Union Territory or any other State under the Motor Vehicles Act, 1988, fifteen months prior to the date on which a new registration mark is assigned in the State under the said Act.
(4) Where any person causes entry of a motor vehicle into a local area within a period of fifteen months from the date of registration of such vehicle in any Union . Territory or any other State under the Motor Vehicles Act, 1988, and that such entry is occasioned as a result of shifting of the place of his residence from such Union Territory or State into this State, the Commissioner may exempt such person from payment of entry tax on entry of such motor vehicle subject to production of proof in this regard.
(5) Notwithstanding anything contained in any other law for the time being in force, where the liability to pay tax in respect of a motor vehicle arises under this Act and such .motor vehicle is required to be registered or a: new registration mark is required to be assigned to it in the State under the Motor Vehicles Act, 1988, no Registering Authority shall either register any such motor vehicle or assign any new registration mark to such motor vehicle unless payment of such tax has been made by the person concerned in respect of such vehicle.
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5. Notwithstanding anything contained in this Act, the State Government may, by notification published in the Official Gazette
451.
Central Act 59 of 1988.
Central Act 59 ofl988.
Central Act 59 of 1988.
Central Act 59 of
1988.
Central Act 59 of
1988.
452 Exemption from tax.
Principles , governing entry tax.
Registration, return, assessment, collection etc.
of entry tax.
• 1 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 and subject to such conditions and restrictions, if any, as may be ~P~~ified therei,n, penn'it any class · of i'mp0rter to pay in lieu of the tax payable_un4er-this Act, for any period., an amount linked with the volume or quantity of specified goods or some such other thing to be determined by the S~te Government by way of composition and to be paid at sµch intervals and in such manner, as may be specified in such n~tification. . ' · ·