Uttar Pradesh Motor Vehicles Taxation Act, 1997
No: 21 Dated: Dec, 06 1997
Uttar Pradesh Motor Vehicles Taxation Act, 1997
-: ACT :-
It is hereby enacted in the Forty-eighty Year of the Republic of India as follows :-
1. Short title, extent and commencement (1) This Act may be called the Uttar Pradesh Motor Vehicles Taxation Act, 1997.
(2) It extends to the whole of Uttar Pradesh.
(3) It shall come into force on such date as the State Government may, by notification, appoint in this behalf and different dates may be appointed for different provisions.
2. Definitions—In this Act-
[(a) "additional tax" means a tax imposed under Section 6.
(b) "Appellate Authority" means the Transport Commissioner, Uttar Pradesh or any other officer appointed by the State Government as Appellate Authority;
(c) "Certificate of registration" means the certificate issued by competent authority to the effect that a motor vehicle has been duly registered in accordance with the provisions of the Motor Vehicles Act, 1988 or any other law for the time being in force, relating to registration of motor vehicles;
(d) "Goods carriage" means any motor vehicle constructed or adapted wholly or partly for use for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of goods either solely or in addition to passengers, and includes a trailor but does not include a motor cab, or a maxi cab or a contract carriage or stage carriage where such contract carriage or stage carriage is authorised to carry a limited quantity of load;
'[(d-1) "Green tax" means a tax imposed under the proviso to sub-section (1) of Section 4.]
(e) "Limited quantity of load" means such quantity of load, not exceeding the limits determined by the Transport Commissioner, Uttar Pradesh as the Registering Authority may specify in the registration certificate in respect of a vehicle;
(f) "Old motor vehicle" means a motor vehicle other than a transport vehicle registered prior to February 5, 1988 under the provisions of the Motor Vehicles Act, 1939;