# Bihar Finance Act, 2014, Section 2: Amendment of section-5 of Bihar Motor Vehicle Taxation Act, 1994

- Act: Bihar Finance Act, 2014 (Act 15 of 2014)
- Source URL: https://indiacode.ecourtsindia.com/bihar-finance-act-2014/section/2/

## Text

The following proviso shall be added to sub section (7) of section 5 of the said Act, 1994 :- "Provided that if a three wheeler/taxi/motor cab/maxi cab is registered in the name of female as a commercial vehicle and she does not have tax- exemption due to want of valid professional driving licence and has paid full tax, in such case, the said female, after getting proper valid professional driving licence, is entitled to get refund at the rate specified under schedule-1 Part-B of the B.M.V. Taxation Act, 1994 on producing the licence and certificate of this intent.

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