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Section 3: Levy of tax

The Odisha Motor Vehicles Taxation Act, 1975State Act of Odisha · Act 39 of 1975

(1) Subject to the other provisions of this Act, 2[x x x ] there shall be levied on every motor vehicle used or kept for use within the State a tax at the rate specified in 3[Schedule-I] 4[Schedule-III];

(2) The State Government may be notification from time to time, increase the rate of tax specified in 3[Schedule-I] 4[Schedule-III];

Provided that such increase shall not exceed fifty percent of the rate specified in 3[Schedule-I] 4[Schedule-III];

(3) All references made in this Act to [Schedule-I] [Schedule-III];

shall be construed as references to 3[Schedule-I] 4[Schedule-III]; as for

1. Substituted vide Orissa Act No. 12 of 1993 w.e.f. 1.6.1993

2. Omitted vide Orissa Act No. 12 of 1993 - w.e.f. 25.02.2005

3. Substituted ibid.

4. Inserted vide Orissa Act 3 of 2005 - w.e.f. 25.2.2005

5. deleted vide Orissa Act 3 of 2005 - w.e.f. 25.2.2005 3THE ODISHA ROAD SAFETY the time being amended in exercise of the powers conferred by this section.

1[x x x] 2[3A. Levy of additional tax. - (1) Subject to the other provisions of this Act, [there shall be levied on every public service vehicle and goods carriage] used or kept of use within the State, an additional tax at a rate specified in 3[Schedule-I].

(2) The State Government may, by notification from time to time, increase the rate of additional tax specified in 3[Schedule-I] :

Provided that such increase shall not exceed fifty per cent of the rate specified in 3[Schedule-I].

(3) The provisions contained in Sub-section (3) of section 3 4[x x x ] Sub-section (1) to (3) of section 4, Sections 6 and Sections 11 to 20 shall mutatis mutandis apply in relation to the additional tax payable under Sub-section (1) as they apply in relation to the tax payable under section 3.]

5[3B. x x x]

Where this provision sits

ActThe Odisha Motor Vehicles Taxation Act, 1975
Section3
Marginal noteLevy of tax
JurisdictionState of Odisha
StatusIn force as published by the source

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