Laws-6251

1. Short title, Extent and Commencement. 2. Definitions 3. Levy of tax. 4. Reduction in tax liability 5. Assessing Authorities 6. Appellate Authorities 7. Returns 8. Assessment 9. Reassessment 10. Payment of tax 11. Refund of Tax 11A. Refund on appeal etc. 11B. Non-refund of tax In certain cases 12. Exemptions and Reductions 13. Appeals 14. Revision 15. Appeal to Appellate Tribunal 16. Revision by High Court 17. Appeal to High Court 18. Penalty 19. Officers competent to check Motor Vehicles in Local Areas 20. Impounding of Motor Vehicle on Import of which Tax is not paid 21. Officers and Employees to be Public Servants 22. Protection of action taken In good faith 23. Restriction on registration 24. Offences 25. Section 26. Section 27. Section 28. Section 29. Section 30. Power to make Rules 31. Repeal of Ordinance 22 of 1996