1 [ (1) Notwithstanding anything contained in Section 9, no transport Vehicle shall ply in Uttar Pradesh
2 [ (a) under a temporary permit granted under the Motor vehicles Act, 1988 by an authority having jurisdiction outside Uttar Pradesh unless there has been paid in respect thereof a tax under Section 4 for its use or stay in Uttar Pradesh.
(b) under a national permit granted under sub-section (12) of Section 88 of the said Act by an authority having jurisdiction outside Uttar Pradesh unless there has been paid in respect thereof 3 [ a tax under Section 4 ] calculated 4 [ at the rate specified by the State Government by Notification in the Gazette ] in the manner prescribed.
(c) under a permit granted under sub-section (9) of Section 88 of the said Act read with the Motor Vehicles (An India Permit for Tourist Transport Operators) Rules, 1993 by an authority having jurisdiction outside Uttar Pradesh unless there has been paid in respect thereof 5 [ a tax under Section 4 ] at the rate 6 [ specified by the State government by notification in the Gazette ] in the manner prescribed :
7 [ *** ]
8 [ (2) [ *** ]
(3) If such transport vehicle is found plying in Uttar Pradesh without payment of the tax or additional tax payable under this Act such tax or additional tax along with a penalty, 9 [ equivalent to five times of the due tax ] shall be payable.
10 [ Provided that 11 [ the tax under this section ] shall not be payable in respect of Motor Cabs plying exclusively within the notified area of Noida, Greater Noida and Ghaziabad Development Authority from Delhi on the basis of permit issued by the Transport Authorities of National Capital Territory Delhi.
12 [ Provided further that the tax under this section shall not be payable in respect of motor cabs (CNG operated) plying exclusively with the limits of National Capital Region under the permit granted as per agreement entered into with the Governments of Uttar Pradesh, Haryana, Rajasthan and the National Capital Territory of Delhi. ]
13[Provided also that where the operation of vehicles is permitted exclusively in the free zone declared in the reciprocal agreement between the State of Uttar Pradesh and the State of Madhya Pradesh, wherein tax exemption is also allowed, the tax payable under this section shall be exempted wholly or partially in accordance with the said agreement in the Chitrakoot Local Area.]