BIHAR MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1994

Preamble - BIHAR MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1994

 

THE BIHAR MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1994

[Act No. 11 of 2016]

[11th August, 2016]

PREAMBLE

An Act To Amend The Bihar Motor Vehicles Taxation Act, 1994 (Bihar Act 8, 1994)

Be it enacted by the Legislature of the State of Bihar in the sixty seventh year of the Republic of India in the following manner:-

 

Section 1 - Short title, extent and commencement

(1)     This Act may be called the Bihar Motor Vehicles Taxation (Amendment) Act, 1994.

 

(2)     It shall extend to the whole of the State of Bihar.

 

(3)     It shall come into force at once.

 

Section 2 - Amendment in section-2 of the Bihar Act 8, 1994

(1)     After sub-section (c) of section-2 of Bihar Act 8, 1994 the following new sub-section (cc) shall be added,:-

"(cc) "driving license" shall have the meaning as assigned to it in the Motor Vehicles Act, 1988 (Act 59 of 1988);"

(2)     After sub-section (d) of section-2 of Bihar Act 8, 1994 the following new sub-sections (dd) and (dda) shall be added,:--

"(dd) "district committee" means the District Road Safety Committee constituted by the State Government under sub-section (3) of section-215 of the Motor Vehicles Act, 1988 (Act 59 of 1988);

(dda) 'fund' means the Road Safety Fund constituted under section 6B' of this Act."

(3)     After sub-section (k) of section-2 of Bihar Act 8, 1994 the following new sub-section (kk) shall be added,:--

"(kk) "road safety cess" means the cess levied under section-6A of this Act."

(4)     After sub-section (n) of section-2 of Bihar Act 8, 1994 the following new sub-sections (nn) and (nna) shall be added,:--

'(nn) "state council" means the State Road Safety Council constituted by the State Government under sub-section (2) of section-215 of the Motor Vehicles Act, 1988 (Act 59 of 1988);

(nna) "State Government" means the Government of the State of Bihar"

 

Section 3 - Insertion of the new sections 6A, 6B, 6C and 6D in Bihar Act 8, 1994

After section-6 of Bihar Act 8, 1994, the following new sections shall be added,:--

"6A. Levy and collection of road safety cess--

(1)     There shall be levied and collected a road safety cess at the following rates:-

 

(a)      every licensee at the rates specified in Schedule IV of this Act;

 

(b)      every vehicle liable to pay one time tax in accordance with the provisions of sub-section (1) of section-7, at the rate of one percent of the value of such vehicle; and

 

 

(c)      every vehicle liable to pay tax under this Act, other than a vehicle liable to one time tax in accordance with the provisions of sub-section (1) of section-7, at the rate of one percent of the annual tax payable under this Act on such vehicle:

Provided that the said cess shall not be levied more than once during the validity of a license.

Explanation--For the purposes of this sub-section--

(i)       the expression "licensee" means a person to whom a driving license has been issued by the competent authority under Chapter II of the Motor Vehicles Act, 1988 (Act 59 of 1988).

 

(ii)      the expression "value of such vehicle" means value of the vehicle without the amount of tax levied on such vehicle under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).

 

(2)     Every cessleviable under sub-section (1) shall be payable by the registered owner or any person having possession or control of the motor vehicle, as the case may be.

 

(3)     The cess levied under sub-section (1) shall be collected by the Tax Assessing Officer appointed under section-3 in such manner and at such time as may be prescribed.

 

(4)     Where any person liable to pay the cess levied under sub-section (1) fails to pay such cess within the time prescribed under sub-section (3), such person shall, in addition to the cess, pay by way of fine, an amount equal to two and a half percent of the cess due for every month, or part thereof, of default.

(5)     The proceeds of the cess levied and collected under this Act by the State Government shall, after deducting the expenses of collection and recovery in such manner as may be determined by the Government, be appropriated to the Fund established under section 6B.

6B. Establishment and utilization of the Fund--

(1)     The State Government may, by notification in the official Gazette, establish a Fund to be called the ''Bihar Road Safety Fund''.

 

(2)     These shall be credited to the Fund,:-

 

(a)      the amount appropriated under sub-section (5) of section-6A;

 

(b)      grants, loans or advances made by the State Government;

 

(c)      grants, loans or advances made by the Government of India;

 

(d)      contributions from public or private institutions or organizations.

 

(3)     The State Government shall contribute to the Fund every year, an amount equal to ten percent of the compounding fee collected in the previous year under section-200 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988).

 

(4)     The Fund shall be utilized for all or any of the following purposes:-

 

(a)      road safety programmes;

 

(b)      awarenessprogramme in respect of road safety;

(c)      purchases of instrument connected with road safety;

 

(d)      funding of approved studies on projects and research regarding road safety;

 

(e)      funding of training programmes regarding road safety;

 

(f)       trauma-care programmes and related activities;

 

(g)      such other expenditure on matters connected with road safety as the State Government may deem fit;

 

(h)     any other purpose as may be prescribed.

6C. Vesting and administration of the Fund--

(1)     The Fund shall vest in and be administered by the State Council.

 

(2)     The State Council shall administer the Fund vested in it in such manner, as may be prescribed.

 

(3)     All amounts forming part of the Fund shall be deposited in the same bank as the receipt of other taxes levied under this Act or in such other bank as the State Government may, by notification, specify and the account shall be operated in such manner as the State Council may decide.

6D. Power to amend Schedule--

The State Government may, by notification in the Official Gazette, add to, amend, alter or modify any of the Schedules to this Act."

 

Section 4 - Insertion of a new Schedule in Bihar Act 8, 1994

After Schedule III of, Bihar Act 8, 1994 the following new Schedule IV shall be inserted, namely--

"Schedule IV