Entry TAX

Entry Tax on Motor Vehicles

(1) There shall be levied an entry tax on the entry into any local area for consumption, use or sale therein,-

(i) Of such motor vehicle which is liable for registration in the State of Chhattisgarh under the Motor

Vehicles Act, 1988; and

(ii) By such person who is not liable to pay tax under the provisions of sub-section (1) of Section 3; at

such rate not exceeding 20 per cent, as the State Government may, by notification, specify:

Provided that no tax under this Section shall be levied if the motor vehicle has been purchased from a dealer registered under the Vanijyik Kar Adhiniyam:

Provided further that no tax under this Section shall be levied in respect of a motor vehicle which was registered in any other State or Union Territory under the Motor Vehicles Act, 1988 for a period of 15 months or more before the date on which it is registered in the State under that Act.

(2) The tax shall be payable within 15 days from the entry of motor vehicle into the local area or before the date on which an application is made for registration of the vehicle under the Motor Vehicles Act. 1988 whichever is earlier, in such manner as may be prescribed.