3(C) of the Bihar Motor Vehicle Taxation Act, 1994—In the said Act Part-C of schedule-1 serial no.-3(C) shall be substituted by the following, namely.— “3(C) : Three Wheeler -
(a) Three Wheeler with seating capacity not more than 4 persons (excluding the driver).
A one time tax of Rs. 9000/- shall be levied for 15 Years for new registered vehicle.
or Three wheelers – (i) A one-time tax of Rs. 6,000/- 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 :
(ii) A one time tax of Rs. 6,000/- for a period of five years on three wheelers which are more than ten years old.
(b) Three wheelers with seating capacity up to 7 persons (excluding the driver) – A one time tax of Rs. 13500/- shall be levied for 15 Years from new registered vehicles.
or
(i) A one-time tax of Rs. 9,000/- 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.
(ii) A one time tax of Rs. 9,000/- for a period of five years on three wheelers which are more than ten years old.