After due consideration of the aforesaid recommendations it has been decided to rationalise taxes on motor ve… — THE UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 19971

After due consideration of the aforesaid recommendations it has been decided to rationalise taxes on motor vehicles and to streamline the administration thereof, and to establish the Uttar Pradesh Road Transport Accident Relief Fund so as to provide relief to the passengers or other persons suffering casually in the accident in which a public service vehicle is involved by making a composite law for levy and collection of all the taxes on motor vehicles.

2. After due consideration of the aforesaid recommendations it has been decided to rationalise taxes on motor vehicles and to streamline the administration thereof, and to establish the Uttar Pradesh Road Transport Accident Relief Fund so as to provide relief to the passengers or other persons suffering casually in the accident in which a public service vehicle is involved by making a composite law for levy and collection of all the taxes on motor vehicles. The Uttar Pradesh Motor Vehicles Taxation Act, 1997 is introduced accordingly. ————

Section 2