Preamble
Short title, extent and commencement
Definitions
Lavy of tax
Declaration and payment of tax
Issue of token
Additional declaration
Liability for additional tax
Production of certificate of insurance
Liability to pay arrears of tax of person succeeding to the ownership, possession or control of motor vehicles
Refund of tax
Penalty payable when tax not paid
Arrears of tax and penalty recoverable as arrears of land revenue
Exemptions
Reduction of tax in cases of certain motor vehicles
Effect of payment of tax in other States with respect to motor vehicles brought into Delhi
Appeal
Powers of police officers and other officers
Penalty for incomplete and untrue declaration, etc.
Other penalties
Utilization of the proceeds of tax
Trial of offences
Protection for bona fide acts
Power to make rules
Repeal
Amendment of section 184, Act 66 of 1957
SCHEDULE I
SCHEDULE II
Delhi Motor Vehicles Taxation Act, 1962
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