Section 4: Levy of tax on motor vehicle. (1)

Notwithstanding anything contained in section 3,
there shall be levied and collected a tax on the entry
of any motor vehicle into a local area for use or sale
therein by an importer which is liable for registration
or assignment of a new registration mark in the
State under the Motor Vehicles Act, 1988 excluding
light motor vehicle including three and two
wheelers for personal use.