Section 4
(1) Save as otherwise provided in this Act or the rules made thereunder no motor vehicle other than a transport vehicle, shall be used in any public place in Uttar Pradesh unless a one-time tax at the rate applicable in respect of such motor vehicle 5[as may be specified by the State Government by notification in the Gazette] has been paid in respect thereof :
4. (1) Save as otherwise provided in this Act or the rules made thereunder no motor vehicle other than a transport vehicle, shall be used in any public place in Uttar Pradesh unless a one-time tax at the rate applicable in respect of such motor vehicle 5[as may be specified by the State Government by notification in the Gazette] has been paid in respect thereof :
Power to exempt
Imposition of tax