What does Section 3 of The Punjab Motor Vehicles Taxation (Amendment) Act, 2000 say?

Imposition of Tax in lump sum on Motor Cycles. Refund of tax in certain cases. Serial No. Duration of use after the date of registration of motor cycle Amount of refund of tax on motor cycle 1 Less than three years Sixty per cent of the amount of tax already paid under Section 3-B. 2 Three years or more, but less than six years Forty per cent of the amount of tax already paid under Section 3-B. 3 Six years or more, but less than nine years Twenty per cent of the amount of tax alre

What does Section 3 of The Punjab Motor Vehicles Taxation (Amendment) Act, 2000 say?

Imposition of Tax in lump sum on Motor Cycles. Refund of tax in certain cases. Serial No. Duration of use after the date of registration of motor cycle Amount of refund of tax on motor cycle 1 Less than three years Sixty per cent of the amount of tax already paid under Section 3-B. 2 Three years or more, but less than six years Forty per cent of the amount of tax already paid under Section 3-B. 3 Six years or more, but less than nine years Twenty per cent of the amount of tax alre

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The Punjab Motor Vehicles Taxation (Amendment) Act, 2000

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{
    "id": 27014,
    "slug": "the-punjab-motor-vehicles-taxation-amendment-act-2000",
    "title": "The Punjab Motor Vehicles Taxation (Amendment) Act, 2000",
    "short_title": "The Punjab Motor Vehicles Taxation (Amendment) Act, 2000",
    "act_number": "Published vide Notification No. G.S.R. 366(E), 15t",
    "act_year": 2000,
    "act_type": "STATE",
    "location": "Chandigarh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Punjab Motor Vehicles Taxation (Amendment) Act, 2000",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short Title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Amendment of Section 2 of Punjab Act 4 of 1924.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Substitution of Sections 3B, 3C, 3D and 3E of Punjab Act 4 of 1924.",
            "chapter": null,
            "content": "Imposition of Tax in lump sum on Motor Cycles.\nRefund of tax in certain cases.\nSerial No.\nDuration of use after the date of registration of motor\n\t\t\t\t\tcycle\nAmount of refund of tax on motor cycle\n1\nLess than three years\nSixty per cent of the amount of tax already paid under\n\t\t\t\t\tSection 3-B.\n2\nThree years or more, but less than six years\nForty per cent of the amount of tax already paid under\n\t\t\t\t\tSection 3-B.\n3\nSix years or more, but less than nine years\nTwenty per cent of the amount of tax already paid under\n\t\t\t\t\tSection 3-B.\n4\nNine years or more\nTen per cent of the amount of tax already paid under Section\n\t\t\t\t\t3-B.\nImposition of tax in lump sum on four wheeled personalised motor vehicles.\nRefund of tax paid in respect of four wheeled personalised motor vehicles.\nSerial No.\nDuration of use after the date of registration of the four\n\t\t\t\t\twheeled personalised motor vehicle\nAmount of Refund of tax on four wheeled personalised motor\n\t\t\t\t\tvehicles\n1\nLess than three years\nSixty per cent of the amount of tax already paid under\n\t\t\t\t\tsection 3-D.\n2\nThree years or more, but less than six years\nForty per cent of the amount of tax already paid under\n\t\t\t\t\tSection 3-D.\n3\nSix years or more, but less than nine years\nTwenty per cent of the amount of tax already paid under\n\t\t\t\t\tSection 3-D.\n4\nNine years or more\nTen per cent of the amount of tax already paid under Section\n\t\t\t\t\t3-D.\".\n4.\n(i) for serial No.2, and the entries relating thereto and mentioned thereunder, the following shall he substituted, namely :-\n\"2\nGoods Carriages\nRate per annum (in rupees)\n(a) Light Motor Vehicle\n10,000.00\n(b) Medium Goods Vehicle\n15,000.00\n(c) Heavy Goods Vehicle\n20,000.00,\"; and\n(ii) under the heading captioned as \"Other Passenger Vehicles\", for item 5, and the entries relating thereto, the following item and entries shall be substituted, namely:-\n\"5 Mini Buses having 16 to 30 seats\n25,000.00\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "5",
            "title": "5. Repeal and saving.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        }
    ],
    "metadata": {
        "Act ID": "chd011",
        "Act Number": "Published vide Notification No. G.S.R. 366(E), 15th June, 2006",
        "Enactment Date": "",
        "Act Year": "2000",
        "Short Title": "The Punjab Motor Vehicles Taxation (Amendment) Act, 2000",
        "Type": "UNION_TERRITORY",
        "Location": "Chandigarh"
    },
    "updated_at": "2026-09-29 21:55:22"
}