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Section 3

The Uttarakhand Motor Vehicles Taxation Reforms Act, 2003State Act of Uttarakhand · Act 12 of 2003

(1) The State Government may, by rule or notified order, subject to such conditions and for such period, as may be specified, exempt, either wholly or partially, any motor vehicle or class of motor vehicles operating in furtherance of any educational, medical, philanthropic or other public purpose from.

(a) the operation of this Act or any provision thereof, or

(b) the payment of any tax under this Act.

(2) The exemption granted, or the conditions for the exemption imposed, under sub-section (1) may be made effective retrospectively but not from a date earlier than the commencement of the financial year.

(3) The State Government may, in the like manner withdraw any exemption granted under the sub-section (1) but such withdrawal shall not operate retrospectively.

1. Substituted by section 2 (2) of Uttarakhand Act No. 08 of 2013.

2. Subs. by section 2 (3) ibid.

3. Added by section 2 (4) ibid.

4. Omitted by section 2 (5) ibid.

Imposition of tax

Where this provision sits

ActThe Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
Section3
JurisdictionState of Uttarakhand
StatusIn force as published by the source

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