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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 146

Rates for new lower-emission vans

~1 min read
https://sooperkanoon.com/act/455955

Bare act section · Research

About this section

Finance Act, 2008 Section 146 is part of Finance Act, 2008 - Rates for new lower-emission vans. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1) Part 1B of Schedule 1 to VERA 1994 (annual rates of duty: light goods vehicles) is amended as follows.

(2) In paragraph 1J(a) and (b) (rates), after "a" insert "pre-2007 or post-2008".

(3) In paragraph 1K (meaning of "lower-emission van"), for ""lower-emission van"" substitute ""pre-2007 lower-emission van"".

(4) After paragraph 1L insert- "1M For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a "post-2008 lower-emission van" if-

(a) the vehicle is first registered on or after 1 January 2009 and before 1 January 2011, (b) it is a vehicle to which Regulation (EC) No 715/2007 of the European Parliament and of the Council applies (see Article 2 of that Regulation), (c) it is powered by a compression ignition engine, and (d) the emissions from it do not exceed any of the emission limit values specified in Table 1 of Annex 1 to that Regulation in relation to vehicles so powered."

Frequently asked questions

What does Finance Act, 2008 Section 146 provide?

Section Section 146 of the Finance Act, 2008 (Rates for new lower-emission vans) is reproduced on this page as part of the Finance Act, 2008. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2008 Section 146?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 146. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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