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