Uttar Pradesh Motor Vehicles Taxation Act, 1997
Section 4A. Levy of special tax in respect of certain vehicles
1 [ Save as otherwise provided by or under this Act no public service vehicle covered by temporary permit issued for the conveyance of passengers on special occasions, such as to and from fair and religious gatherings or to carry marriage parties, tourist parties or such other reserved parties by whatever name called shall be operated in public place in Uttar Pradesh unless in addition to tax under Section 4, the special tax at such rate as may be notified by the State Government has been paid in respect thereof. ]
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