Where any person brings a motor vehicle into a local area for his personal use within a period of fifteen months from the date of its registration in any Union Territory or any other State under the Motor Vehicles Act, 1988 (59 of 1988), and that such THE HIMACHAL PRADESH LOCAL AREA DEVELOPMENT TAX ACT, 2005 7 entry is occasioned as a result of shifting the place of his residence from such Union Territory or State into this State, Commissioner may, by order in writing, on application made to him in this regard, exempt such person from the payment of entry tax on entry of such vehicle subject to the production of proof.
Section 5: Exemption of tax in certain circumstances
The Himachal Pradesh Local Area Development Tax Act, 2005State Act of Himachal Pradesh · Act 16 of 2005
Where this provision sits
| Act | The Himachal Pradesh Local Area Development Tax Act, 2005 |
|---|---|
| Section | 5 |
| Marginal note | Exemption of tax in certain circumstances |
| Jurisdiction | State of Himachal Pradesh |
| Status | In force as published by the source |
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