Any application, by any non filer person, for booking, purchase or registration of a motor vehicle of the value exceeding 7 million rupees, shall not be accepted or processed by any manufacturer of a motor vehicle or vehicle registering authority of Excise and Taxation Department.
Furthermore, according to section 231B, every motor vehicle registering authority of Excise and Taxation Department shall collect advance tax at the time of registration of motor vehicle at the rates specified below:
1. Upto 850 cc 0.5% of the value
2. 851cc to 1000cc 1% of the value
3. 1001cc to 1300cc 1.5% of the value
4. 1301cc to 1600cc 2% of the value
5. 1601cc to 1800cc 3% of the value
6. 1801cc to 2000cc 5% of the value
7. 2001cc to 2500cc 7% of the value
8. 2501cc to 3000cc 9% of the value
9. Above 3000cc 12% of the value