Chhattisgarh Motoryan Karadhan Adhiniyam, 1991
Section 1
Short title, extent, and commencement
Section 2
Definitions
Section 3
Levy of tax on motor vehicles
Section 4
Exemption from tax
Section 5
Rate of tax
Section 6
Taxation authority
Section 7
Return and payment of tax
Section 8
Recovery of tax
Section 9
Registration of motor vehicles
Section 10
Assessment of tax
Section 11
Appeals
Section 12
Power to make rules
Section 13
Power to compound offences
Section 14
Inspection of records
Section 15
Maintenance of accounts
Section 16
Disposal of tax collected
Section 17
Authority to collect tax
Section 18
Excess tax payment and refund
Section 19
Offences and penalties
Section 20
Cognizance of offences
Section 21
Power to remove difficulties
Section 22
Power to amend schedules
Section 23
Provisions regarding motor vehicle permits
Section 24
Taxation of vehicles not registered in the State
Section 25
Surcharge on tax
Section 26
Filing of returns
Section 27
Appointment of officers
Section 28
Power of entry and inspection
Section 29
Protection of action taken in good faith
Section 30
Bar of suits
Section 31
Repeal and savings
Section 32
Commencement of the provisions
Section 33
Power to frame regulation
Section 34
Delegation of powers