(1) In respect of any motor vehicle, to make use of any road or infrastructure, cess shall be imposed and recovered at such rate as may be specified by the State Government in the Gazette.
(2) The person in-charge of the motor vehicle making use of any road infrastructure shall make payment of cess to the inspector posted at the barrier and obtain receipt from him, it shall be the proof of payment of amount mentioned in it.
(3) A motor vehicle that has made payment of cess under sub-section
(2) at any barrier in the State shall not be required to pay cess again while crossing any barrier established under this Act within same day for which payment has been made.
(4) AT the barrier established on the border of Uttarakhand State, cess due at the rate specified in sub-section (1) shall be recovered from every motor vehicle t the time of entry:
Provided that any motor vehicle owner who has to frequently enter into the Uttarakhand State for different reasons may obtain a token by making payment of cess at quarterly or annual rate specified in the sub-section (5) and (6) as the case may be, in place of daily rate.
(5) The quarterly payment shall be valid for the quarters beginning on first January, first April, first July and first October.
(6) Annual token shall be valid for the financial year for which it has been issued.
Explanation: {* * *} 2 ] 1 ...............................................................................
1- Subs. by section 2 of Uttrakhand Act no 13 of 2016.
2- Repl. by section 3 of UK Act no 28 of 2016.
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