Tax on vehicles under the possession of manufacturers/dealers

S.N.	Class of Motor Vehicle	Annual rate of tax	Exisiting Notification No.
1	2	3	4
1.	Two wheeled vehicles	Rs. 4,000 for every 100 vehicles or part thereof	F6 (179) Pari/Tax/ HQ/95 /5B dt 31.03.2000
2.	Three/Four wheeled vehicles	Rs. 8,000 for every 50 vehicles or part thereof

Provided that in case of vehicles transferred or sold otherwise than sold with form No. 21 prescribed in Central Motor Ve hicles Rules, 1989 by a dealer, the rate of tax shall be 1/4th of the rates prescribed above.