The Delhi Motor Vehicles Taxation Act, 1962

The Delhi Motor Vehicles Taxation Act, 1962 provides for the levy and collection of taxes on motor vehicles in Delhi. The Act defines the different types of vehicles that are subject to taxation and the rates at which they are taxed. It also outlines the procedure for the registration of vehicles and the issuance of tax certificates. The Act empowers the transport department to impose penalties for non-compliance and provides for the adjudication of disputes related to taxation of motor vehicles.