| 1. Short title, extent and commencement. | 
		| 2. Definitions. | 
		| 3. Levy of tax | 
		| 4. Registration | 
		| 5. Levy of tax on motor vehicles | 
		| 6. Computation and payment of tax | 
		| 7. Exemption of tax in certain circumstances | 
		| 8. Deductions from grass turnover | 
		| 9. Returns and assesement | 
		| 10. Burden of proof and penalty for furnishing false evidence | 
		| 11. Security Deposit | 
		| 12. Payment and recovery of tax | 
		| 13. Power to withhold refund in certain cases | 
		| 14th Section | 
		| 15. Authorities and administration of tax | 
		| 16. Maintenance of accounts by importers, issue of sale bills or cash memorandum | 
		| 17. Power to order production of accounts, entry, inspection and seizure | 
		| 18. Checking of goods in transit | 
		| 19. Forwarding agency, etc. to submit returns | 
		| 20. Submission of certain records by owners of goods carrier | 
		| 21. Collection of tax by registered importer | 
		| 22. Offences and penalties | 
		| 23. Investigation of offences | 
		| 24. Refund | 
		| 25. Utilization of the proceeds of the levy | 
		| 27. Protection of action taken in good faith | 
		| 28. Rounding off of tax | 
		| 29. Power to amend Schedule | 
		| 30. Power to make rules | 
		| 31. Laying of rules and notifications before the State Legislature | 
		| 32. Power to remove difficulties | 
		| 33. Validation | 
		| 34. Repeal and saving |