Section 52C: Claim on electric motor vehicle or car

52C. Claim on electric motor vehicle or car (1) An individual who has, during the period starting on 1 July 2022 and ending on 30 June 2023, purchased an imported electric motor car or electric motor vehicle for the transport of goods of H.S. Code specified in the Seventh Schedule may make a claim to the Director-General for an amount to be paid to him in the sum of 10 per cent of the value at importation or 200,000 rupees, whichever is lesser. (2) Every claim under subsection (1) shall – (a) be made in such form and manner as the Director-General may determine, not later than 30 days after the date of purchase of the electric motor car or electric motor vehicle for the transport of goods; and (b) be accompanied by such other documents and information as may be specified in the application form. (3) The Director-General shall, not later than 15 days after the date of the receipt of the claim, effect payment of the amount claimed where he is satisfied that the claim meets the requirements of this section. Acts 2022 293 (4) For the purpose of this section – “date of purchase” means the date on which a deed of sale has been duly registered with the Registrar-General’s Department with respect to an electric motor car or electric motor vehicle for the transport of goods, as the case may be, which has been purchased by an individual. (i) in section 54(1), by deleting the words “section 52A or 52B” and replacing them by the words “section 52A, 52B or 52C”; (j) in the First Schedule – (A) in Part I – (I) by deleting the H.S. Codes specified in Part I of the Fourth Schedule to this Act; (II) by inserting, in the appropriate numerical order, the H.S. Codes specified in Part II of the Fourth Schedule to this Act; (III) by deleting the H.S. Codes specified in Part I of the Fifth Schedule to this Act; (IV) by inserting, in the appropriate numerical order, the H.S. Codes specified in Part II of the Fifth Schedule to this Act; (B) in Part IA, in Sub-part A, by adding the following new item –