Ins. by sec. 4(d) of U. P. Act No. 18 of 2009. — THE UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 19971

5. Ins. by sec. 4(d) of U. P. Act No. 18 of 2009. Levy of special tax in respect of certain Vehicles Provided that in respect a motor vehicle under this sub-section instead of monthly tax, a quarterly or an yearly tax at such rate as may be notified by the State Government may be payable. (2-B) Where any reciprocal agreement relating to taxation of goods carried by road is entered into between the Government of Uttar Pradesh and any other State Government or a Union Territory, the levy of tax under sub-section (1-A) or sub-section (2) shall, notwithstanding anything contained in the said sub-section, be in accordance with the terms and conditions of such agreement : Provided that the tax so levied shall not exceed the tax which would otherwise been levied under the Act.

Section 5