Uttar Pradesh Motor Vehicles Taxation Act, 1997State Act of Uttar Pradesh · Act 21 of 1997
1 [ (1) For the purpose of providing relief to the. passengers or other persons, suffering casualty in any accident in which a public service vehicle is involved, or to heirs of such passengers or other persons, the State Government shall establish a fund to be known as the Uttar Pradesh Road Transport Accident Relief fund. The amount equivalent to two per cent of the tax levied under Section 4 and two per cent of the additional tax levied under Section 6 shall be credited to the said fund. ]
(2) The fund established under sub-section (1) shall be administered and utilized in such manner, as may be prescribed.