The following shall substitute serial no. (3)(a)(i), a new serial number 3(c) shall be inserted after serial number 3(b), and serial no. 5 shall be deleted-
SCHEDULE I
PART C [See sub-section (3) of Section 7]
3. Motor cabs and omnibuses –
(a) Seating not more than 4 persons (excluding the driver) –
(i) Three wheelers— (a) A one-time tax of Rs. 5,000.00 on all three wheelers up to one year of age at the time of registration for a period of ten years from the date of first registration in the State:
Provided one time tax payable by three wheelers already registered shall be calculated after deducting the tax amount already paid :
Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs. 5000.00 as taxes.
(b) A one time tax of Rs. 5,000.00 for a period of five years on three wheelers which are more than ten years old :
Provided one time tax payable by such three wheelers shall be calculated after deducting the tax amount already paid after the ten year period.
(c) Three wheelers with seating upto 7 persons (excluding the driver)—
(a) A one-time tax of Rs. 7,500.00 on all three wheelers up to one year of age at the time of registration for a period of ten years from the date of first registration :
Provided one time tax payable by three wheelers already registered shall be calculated after deducting the tax amount already paid :
Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs. 7,500.00 as taxes.
(b) A one time tax of Rs. 7,500.00 for a period of five years on three wheelers which are more than ten years old :
Provided one time tax payable by such three wheelers shall be calculated after deducting the tax amount already paid after the ten year period.
5. Tractors deleted.