PONDICHERRY MOTOR VEHICLES TAXATION ACT 1967 THE PONDICHERRY MOTOR
VEHICLES TAXATION ACT 1967 AN ACT to levy taxes on
motor vehicles in the Union Territory of Pondicherry. Be
it enacted by the Legislative Assembly of Pondicherry in the Eighteenth Year of
the Republic of India as follows:- (1) This Act may be called the Pondicherry Motor
Vehicle Taxation Act 1967. (2) It extends to the whole of the Union Territory of
Pondicherry. (3) It shall be deemed to have come into force on the
1st day of July 1966. In
this Act, unless the context otherwise requires, a)
The
following expressions used but not defined in this Act and defined in the Motor
Vehicles Act 1988 (Central Act 59 of 1988) shall have the meanings respectively
assigned to them in that Act :- i)
?goods? ii)
?goods
carriage? iii) ?invalid carriage? iv) ?motor vehicle? v)
?trailer?
and vi) ?unladen weight? b)
?Central
Act? means the Motor Vehicles Act 1988 (59 of 1988); c)
?Government?
means the Administrator appointed by the President under article 239
Preamble 1 - PONDICHERRY MOTOR VEHICLES
TAXATION ACT 1967
d)
?laden
Weight? in relation to a motor vehicle means,
i)
in
case a permit is issued to the vehicle under the Central Act, the maximum laden
weight specified in such permit,
ii)
if
no such permit is issued, the maximum laden weight specified in the
registration certificate of the vehicle,
iii) if no weight is specified in the registration
certificate, the maximum laden weight of the vehicle determined in such manner
as the Licensing Officer may deem fit;
e)
?laden
Weight? in relation to a trailer means,
i)
in
case a permit is issued to the vehicle to which the trailer is attached under
the Central Act, the maximum laden weight specified in such permit in respect
of the trailer,
ii)
if
no such permit is issued, the maximum laden weight specified in respect of the
trailer in the registration certificate of the vehicle to which the trailer is
attached,
iii) if such weight is not specified in the registration
certificate, the maximum laden weight of the trailer determined in such manner
as the Licensing Officer may deem fit;
f)
?Licensing
officer? means an officer appointed by the Government to exercise the powers
and perform the functions of a Licensing officer under this Act;
g)
?local
body? means any municipal council constituted under the Pondicherry
Municipalities Act, 1973 and any village panchayat and commune panchayat
council constituted under the Pondicherry village and Commune Panchayats Act,
1973;
h)
?Pondicherry?
means the Union Territory of Pondicherry;
i)
?prescribed?
means prescribed by rules made under this Act;
j)
?public
road? means any street, road, square, court, alley, passage or riding path over
which the public have a right of way, whether a thoroughfare or not and includes
the roadway over any public bridge or causeway;
k)
?registered
owner? means the person in whose name a motor vehicle is registered of deemed
to be registered under the Central Act;
l)
?tax?
means the tax leviable under sub-section (1) of Section 3; and
m)
?urban
area? means such areas as the Government may from time to time declare as urban
area, by notification in the Official Gazette;
n) ?year? means the financial year; ?half-year? means
the first six months or the second six months of such year; and ?quarter? means
the first three months or the second three months of such half-year.
Section 3 - Imposition of a tax on motor vehicles
(1) The Government, may by notification in the Official
Gazette, from time to time, direct that a tax shall be levied on every motor
vehicle using any public road in Pondicherry.
(2) The notification issued under sub-section (1) shall
specify the rates at which and the quarter from which, the tax shall be levied;
Provided
that the rules shall not exceed the maximum amounts specified in Schedule I.
Provided
further that the tax already paid in respect of one category of permit viz. a
goods carriage permit or a zonal permit or a national permit for a goods
vehicle shall be allowed to be adjusted against the tax payable for the grant
of another category of such permits.
Provided
further that where in the case of -
(a)
a
motor cycle (including motor scooters and bicycles with attachment for
propelling the same by mechanical power); and
(b)
an
invalid carriage and a motor vehicle weighing not more than 3000 kilograms
unladen, not being a motor vehicle plying for hire or used for the transport of
passengers or in respect of which permits have been issued under the Motor
Vehicles Act, 1988, the registered owner or the person having possession or
control of the motor vehicle makes an application in writing for payment of
one-time tax, the tax shall be levied at the rates specified in Schedule IA.
Section 4 - Payment of tax and issue of licence
(1) (a) The tax levied in pursuance of a notification
issued under sub-section (1) of Section 3 shall be paid by the registered owner
or person having possession or control of the motor vehicle, at his choice,
either quarterly, half-yearly or annually upon a quarterly
Explanation : The tax for a half-yearly licence
shall not exceed twice and the tax for an annual licence shall not exceed four
times the tax for a quarterly licence. The Government shall have power to grant
a suitable rebate in case of the half-yearly and annual licences.
(b) Where the tax for any motor vehicle has been
paid for any quarter, half-year or year and the vehicle has not been used
during the whole of that quarter, half-year or year or a continuous part
thereof not being less than one month, a refund of the tax at such rates as
may, from time to time, be notified by the Government, shall be payable subject
to such conditions as may be specified in such notification.
Provided
that nothing in this clause shall apply to any motor vehicle in respect of
which tax has been paid under the second proviso to sub-section (2) of section
3.
(c) Notwithstanding anything contained in Section 3
or in clauses (a) and (b) the Government may, by notification in the Official
Gazette, from time to time, direct that a temporary licence for a period not
exceeding thirty days at a time may be issued in respect of any class of motor
vehicles on payment of such tax (not exceeding the maximum amounts specified in
Schedule II) and subject to such conditions, as may be specified in such
notification.
(cc) Notwithstanding anything contained in the
foregoing clauses, the tax-levied under the second proviso to sub-section(2) of
Section 3 shall be paid in advance in a lump sum by the registered owner or the
person having possession or control of the motor vehicle and the tax paid shall
be for the life time of the vehicle.
(d) No motor vehicle shall be used on any public
road in Pondicherry at any time after the issue of a notification under
sub-section (1) of section 3, unless a licence permitting such use during such
time has been obtained under clause (a) or clause (c),
(2)
Notwithstanding
anything contained in subsection (1), no person shall be liable to tax during
any period on account of any taxable motor vehicle, the tax due in respect of
which for the same period has already been paid by some other person.
(3) (a) When any person pays the amount of tax due in
respect of a motor vehicle using any public road in Pondicherry or proves to
the satisfaction of the Licensing Officer that no tax is payable in respect of
such vehicle, the Licensing
Officer shall-
(i) grant to such person a licence, in such form as may
be notified by the Government to use the vehicle on public roads in Pondicherry
for the period concerned, and
(ii) in the case referred to in clause (a) of
sub-section (1) record that the tax has been paid for a specified period or
that no tax is payable in respect of the vehicle, as the case may be, in the
certificate of registration granted or deemed to be granted in respect of the
vehicle under the Central Act, or in the case of vehicles not registered or
deemed to be registered under that Act, in a certificate in such form as may be
notified by the Government.
(b) Every licence granted under clause (a) shall be
valid throughout the areas of Pondicherry.
4. A. Refund of tax
Notwithstanding
anything contained in this Act, were tax has been paid under clause (cc) of
sub-section (1) of section 4, the registered owner or other person who has paid
such tax shall be entitled to a refund of tax at the rate specified in Schedule
IB in the case of-
i)
removal
of the vehicle to any other State on transfer of ownership or change of
address, or
ii)
cancellation
of registration of vehicle on account of scrapping of such vehicle due to
accident or other causes :
provided
that in the case of removal of vehicle outside Pondicherry on transfer of
ownership or on change of address, refund of tax will be considered only after
receipt of proof for having paid tax to the outside authority and effected the
transfer of ownership or change of address.
Section 5 - Production of certificate of insurance
Every
registered owner or person having possession or control of a motor vehicle
shall, at the time of making payment of the tax, produce before the Licensing
Officer, a valid certificate of insurance in respect of the vehicle complying
with the requirement of Chapter XI of the Central Act.
Section 6 - Liability to pay arrears of tax by person succeeding to the ownership, possession or control of motor vehicle
(1) ??If the
tax leviable in respect of any motor vehicle remains unpaid by any person
liable for payment thereof and such person before having paid the tax has
transferred the ownership of such vehicle or has ceased to be in possession or
control of such vehicle, the person to whom the ownership of the vehicle, has
been transferred or the person who has possession or control of such vehicle
shall be liable to pay the said tax to the Licensing Officer.
Section 6A - Period within which tax to be paid
(1) The tax due under this Act shall be paid within
such period, not being less than seven days or more than thirty days from the
commencement of the quarter, half-year or year, as may be prescribed and
different periods may be pres-Provided that the tax due under this Act in
respect of the classes of vehicles specified in the second proviso to
subsection (2) of section (3) for the quarter commencing from the 1st April,
1989 may be paid within thirty days from the date of commencement of the
Pondicherry Motor Vehicles Taxation (Amendment) Act, 1989.
(2) Nothing contained in this Section shall be deemed
to affect the liability to pay the said tax of the person who has transferred
the ownership or has ceased to be in possession or control of such vehicle.
Section 7 - Manner of payment of tax under this Act
Payment
of every amount due under this Act shall be made by the production before the
Licensing Officer of treasury challans to the value for which payment is
required or in such other manner as may be prescribed.
Section 8 - Carriage of licence on vehicle and duty to stop it on demand by Police Officer
(1) The licence granted in respect of a motor Power to
seize and detain motor vehicle under clause (a) of sub-section (3) of Section 4
shall be carried in a conspicuous place upon the vehicle in such manner as may
be notified by the Govt. and if such a licence is not so carried upon such
vehicle, the registered owner or the person having possession or control
thereof shall be punishable with fine which may extend to fifty rupees.
(2) Any Police Officer in uniform who is not below the
rank of sub-inspector or an Officer of the Motor Vehicles Department not below
the rank of Motor Vehicle Inspector or a Regional Transport Officer or such
other officer as may be authorized by the Government in this behalf, may
require the Driver of any motor vehicle on any public road to stop the vehicle
and cause it to remain stationary so long as may reasonably be necessary for
the purpose of satisfying himself that a licence has been duly obtained in
respect of such vehicle.
(3)
Any
person failing to stop a motor vehicle when required to do so by an Officer
under sub-section (2) or resisting such Officer shall be punishable with fine
which may extend to fifty rupees.
Section 9 - Penalty payable where tax not paid
When
any registered owner or any person who has possession or control of any motor
vehicle used or kept for use in Pondicherry is in default in making payment of
that tax, the Licensing Officer may direct that, in addition to the amount of
arrears, a sum not exceeding the annual tax payable in respect of such vehicle
shall be recovered from him by way of penalty.
Provided
that before giving any such direction, the registered owner or such person
shall be given a reasonable opportunity of being heard.
Section 10 - Power to seize and detain motor vehicles in case of nonpayment of tax
Without
prejudice to the provisions of Sections 6 and 7 where any tax due in respect of
any motor vehicle has not been paid as specified in Section 4, such officer as
may be authorized may seize and detain the motor vehicle in respect of which
the tax is due under this Act and for this purpose take or cause to be taken
any steps he may consider proper for the temporary safe custody of the vehicle,
until the tax due in respect of the vehicle is paid.
Section 11 - Recovery of tax as an arrear of land revenue
A
due under this Act may also be recovered in the same manner as an arrear of
land revenue under the law for the time being in force for the recovery of land
revenue. The motor vehicle in respect of which the tax is due or its
accessories may be distrained and sold in pursuance of this section, whether or
not such vehicle or accessories are in the possession or control of the person
liable to pay the tax.
Section 12 - Utilisation of the proceeds of the tax
(1) (a) The proceeds of the tax collected under this
Act every year shall be credited to the Consolidated Fund of Pondicherry
(b) They shall be paid to each local body which, at
the commencement of this Act, was levying tolls or vehicle tax on motor
vehicles or both, a sum equivalent to the average annual income derived by such
local body during the three years ending on the 30th day of June 1966, from
such tolls or vehicle tax on motor vehicles, or both, as the case may be.
(c) The Government shall determine the sums which
should be credited to it or paid to local bodies under clauses (a) and (b) and
such determination shall be final.
(2) In determining the amount payable to a local body
under clause (b) of sub-section (1) the Government shall take into account-
(a) the arrears of tolls or vehicle tax on motor
vehicles left uncollected, which could have been collected.
(b) the amounts which the local body should have paid
to any other local body on account of collections made on behalf of the latter
and remaining to be adjusted; and
(c)
the
vehicle tax payable on vehicles owned by or by its employees in respect of
which exemptions were granted by the local body.
(3) All sums payable to local bodies under this section
shall be expenditure charged on the Consolidated Fund of Pondicherry.
Section 13 - Exemption
(1) The Government may, by notification in the Official
Gazette, make an exemption, reduction in the rate or other modification in
regard to the tax payable ?
(i) by any person or class of persons, or
(ii) in respect of any motor vehicles or class of motor
vehicles or motor vehicles running in any particular area.
(2) Every notification issued under subsection (1)
shall be laid on the table of the Legislative Assembly for a period of two
months when the Assembly is in session.
Section 14 - Saving as to vehicles used for agricultural purposes
Nothing
in this Act shall apply to a motor vehicle used solely for the purposes of
agriculture.
Explanation
: A motor vehicle used for transporting agricultural produce shall not, for the
purpose of this Section, be deemed to be used solely for the purposes of
agriculture.
Section 15 - Appeal
(1) Any person who is aggrieved by any order or
direction of the Licensing Officer may file an appeal before such person or authority,
in such manner, within such time and on payment of such fees, as may be
prescribed.
(2) The appeal shall be heard and decided in such
manner as may be prescribed.
Section 16 - Protection in respect of acts done in goodfaith
No
prosecution, suit or other legal proceedings shall lie against any person for
anything in good faith done or intended to be done under this Act.
Section 17 - Trail of offences
No
court inferior to that of a Magistrate of the first class shall try any offence
punishable under this Act.
Section 18 - Procedure on certain cases
(1) A court taking cognizance of an offence punishable
under sub-section (1) of Section 8 or under subsection (3) of that section, in
so far as it relates to failure to stop motor vehicle when required to do so by
an Officer, may state upon the summons to be served on the accused person that
he-
a)
may
appear by an Advocate and not in person or
b)
may,
by a specified date prior to the hearing of the charge, plead guilty to the
charge by registered letter and remit to the Court such sum not exceeding fifty
rupees, as the Court may specify.
(2) Where an accused person plead guilty and remits the
sum specified by the court no further proceedings in respect of the offence
shall be taken against him.
Section 19 - Power to make rules
(1) The Government may make rules for carrying out all
or any of the purposes of this act.
(2) in particular and without prejudice to the generality
of the foregoing power, such rules may be provided for
a)
The
authority to which, the time within which and the manner in which the appeal
may be made;
b)
the
fees to be paid in respect of such appeal;
c)
the
procedure to be followed in disposing of the appeal; and
d)
any
other matter required to be prescribed by or provided for by rules under in
this Act.
(3)
In
making a rule under this Act, the Government may provide that a contravention
thereof shall be punishable with fine which may extend to fifty rupees.
(4) Every rule made under this Act shall, as soon as
may be after it is issued, be laid before the Legislative Assembly, Pondicherry
while it is in session for a total period of fourteen days, which may be
comprised in one session or in two or more successive sessions, and, if before
the expiry of the session in which it is so laid or the successive sessions
aforesaid, the Legislative Assembly makes any modification in the rule or
decides that any such rule should not be issued, that rule shall thereafter
have effect only in such modified from or have no effect as the case may be, so
however, that any such modification or annulment shall be without prejudice to
the validity of anything previously done under that rule.
Section 20 - Power of Govt. to amend Schedules
(1) The Government may, by notification, alter, add to
or cancel any of the Schedules.
(2) Where a notification has been issued under
subsection (1), there shall, unless the notification is in the meantime
rescinded, be introduced in the Legislative Assembly, as soon as may be, but in
any case during the next session of the Legislative Assembly following the date
of the issue of the notification, a Bill on behalf of the Government, to give
effect to the alteration, addition or cancellation, as the case may be, of the
Schedules specified in the notification and the notification shall cease to
have effect when such Bill becomes law, whether with or without modifications
but without prejudice to the validity of anything previously done thereunder;
Provided
that if the notification under sub-section (1) is issued when the Legislative
Assembly is in session, such a Bill shall be introduced in the Legislative
Assembly during that session.
Provided
further that where for any reasons a Bill as aforesaid does not become law
within six months from the date of its introduction, in the Legislative
Assembly, the notification shall cease to have effect on the expiration of the
said period of six months.
(3) All references made in this Act to any of the
Schedules shall be construed as relating to the Schedules as for the time being
amended in exercise of the powers conferred by this Section.
Section 21 - Power to remove difficulties
If
any difficulty or doubt arises in giving effect to the provisions of this Act,
the Government, may, by order published in the Official Gazette, make such
provision or give such directions not inconsistent with the provisions of the
Act as appears to it to be necessary or expedient for the removal of the
difficulty or doubt; and the order of the Govt. in such cases, shall be final.
Section 22 - Repeal
The
Pondicherry Motor Vehicles Taxation Act 1966 (Act No. 4 of 1966) is hereby
repealed.
Section 23 - Validation
Notwithstanding
anything contained in any judgement, decree or order of any Court to the
contrary, all taxes levied or collected or purporting to have been levied or
collected under the Pondicherry Motor Vehicles Taxation Act 1966 (Act No. 4 of
1966) (herein-after referred to as the said Act), shall, for all purposes, be
deemed to be and to have always been validly levied or collected under the
provisions of this Act, and accordingly -
a)
any
rule, order or appointment purporting to have been made, any decision or
direction purporting to have been giving any action or proceeding purporting to
have been taken, or anything purporting to have been done under any provision
of the said Act shall be deemed to be and to have been a rule, order or
appointment made, decision or direction given, action or proceeding taken, or thing
done under the corresponding provision of this Act;
b)
no
suit or other proceedings shall be maintained or continued in any Court against
the Government or any person or authority whatsoever for the refund of any
taxes so paid; and
c)
no
Court shall enforce any decree or order directing the refund of any taxes so
paid.
Schedule I - FIRST SCHEDULE
23. Notwithstanding anything contained in any
judgement, decree or order of any Court to the contrary, all taxes levied or
collected or purporting to have been levied or collected under the Pondicherry
Motor Vehicles Taxation Act1966 (Act No. 4 of 1966) (herein-after referred to
as the said Act), shall, for all purposes, be deemed to be and to have always
been validly levied or collected under the provisions of this Act, and
accordingly -
a)
any
rule, order or appointment purporting to have been made, any decision or
direction purporting to have been giving any action or proceeding purporting to
have been taken, or anything purporting to have been done under any provision
of the said Act shall be deemed to be and to have been a rule, order or
appointment made, decision or direction given, action or proceeding taken, or
thing done under the corresponding provision of this Act;
b)
no
suit or other proceedings shall be maintained or continued in any Court against
the Government or any person or authority whatsoever for the refund of any
taxes so paid; and
c)
no
Court shall enforce any decree or order directing the refund of any taxes so
paid.
SCHEDULE ? I
(See Section 3(2))
|
Class of
Vehicle |
Quarterly
tax |
|
(1) |
(2) |
|
|
Rs. P. |
|
1. Motor
cycles [including motor scooters and cycles with attachment for propelling
the same by mechanical powers] not exceeding 408 kgs. In |
|
|
weight,
unladen :- |
|
|
a] Bicycle
below 1.5 horsepower if not used for drawing a trailer or side car |
6.00 |
|
b] Bicycle
below 2.0 horsepower but 1.5 horsepower and above if not used for drawing a
trailer or side car |
9.00 |
|
c]
Bicycles below 3.5 horsepower but 2.00 horse power and above if not used for
drawing a trailer or side car |
12.00 |
|
d] Bicycle
with 3.5 horse-power and above and others used for drawing a trailer or side
car |
15.00 |
|
e]
Tricycles |
15.00 |
|
Provided
that a rebate of 10 percent on the annual Tax payable shall be allowed, if
the tax for one full year is paid in a lumpsum. |
|
|
2. Invalid
carriages |
8.00 |
|
Provided
that a rebate of 10 percent on the annual tax payable shall be allowed, if
the tax for one full year is paid in a lumpsum. |
|
|
3. Goods
carriage: |
|
|
[i] [a]
Vehicles not exceeding 2000 kgs in weight |
150.00 |
|
laden |
|
|
[aa]
Vehicles exceeding 2000 kgs but not exceeding 3000 kgs in weight laden |
270.00 |
|
[b]
Vehicles exceeding 3000 kgs but not exceeding 5500 kgs in weight laden |
600.00 |
|
[c]
Vehicles exceeding 5500 kgs but not exceeding 9000 kgs in weight laden |
800.00 |
|
[d]
Vehicles exceeding 9000 kgs but not exceeding 12000 kgs in weight laden |
1,000.00 |
|
[e]
Vehicles exceeding 12000 kgs but not exceeding 13000 kgs in weight laden |
1,080.00 |
|
[f]
Vehicles exceeding 13000 kgs but not exceeding 15000 kgs in weight laden |
1,400.00 |
|
[g]
Vehicles exceeding 15000 kgs in weight laden |
1,400.00 |
|
Plus Rs. |
30.00 |
|
Per every
250 kgs of weight or part thereof in excess of 1500 kgs. |
|
|
[ii] Tax
payable in respect of trailers used for carrying goods other than trailer
falling under Clause 6 and 7 of this Schedule - |
|
|
Trailers
:- |
|
|
a)
Vehicles not exceeding 1000 kgs in weight laden |
35.00 |
|
b)
Vehicles exceeding 1000 kgs but not exceeding 2,000 kgs in weight laden |
90.00 |
|
c)
Vehicles exceeding 2000 kgs but not exceeding 3000 kgs in weight laden |
135.00 |
|
d)
Vehicles exceeding 3000 kgs but not exceeding 4000 kgs in weight laden |
180.00 |
|
e)
Vehicles exceeding 4000 kgs but not exceeding 5500 kgs in weight laden |
270.00 |
|
f)
Vehicles exceeding 5500 kgs but not exceeding 7000 kgs in weight laden |
360.00 |
|
g)
Vehicles exceeding 7000 kgs but not exceeding 9000 kgs in weight laden |
420.00 |
|
h)
Vehicles exceeding 9000 kgs but not exceeding 10500 kgs in weight laden |
480.00 |
|
i)
Vehicles exceeding 10500 kgs but not exceeding 12000 kgs in weight laden |
540.00 |
|
j)
Vehicles exceeding 12000 kgs but not exceeding 13000 kgs in weight laden |
600.00 |
|
k)
Vehicles exceeding 13000 kgs but not exceeding 14000 kgs in weight laden |
690.00 |
|
l) Vehicles
exceeding 14000 kgs but not exceeding 15000 kgs in weight laden |
800.00 |
|
m)
Vehicles exceeding 15000 kgs |
800.00 |
|
Plus Rs.
20/- for every 250 kgs of weight or part thereof in excess of 15000 kgs. |
|
|
4. Motor
vehicles plying for hire and used for the transport of passengers and in
respect of which permits have been issued under the Motor Vehicles Act, 1988
- |
|
|
(i) [ ]1 |
|
|
[Omitted
w.e.f 1.7.1990 vide Pondicherry Motor Vehicles Taxation (Amendment) Act, 1990
(7.11.90) published in E. O. Gazette No. 37 dated 9.11.1990.] |
|
|
(ii) a)
Vehicles permitted to ply as stage carriage and to carry more than twelve
persons (other than the driver and conductor) and plying exclusively within
the limits of the urban areas. |
|
|
For every
passenger (other than the driver and conductor) which the vehicles is
permitted to carry |
75.00 |
|
b)
Vehicles permitted to ply as stage carriage and to carry more than 12 persons
(excluding the driver) and plying exclusively within the limits of this
Territory. |
|
|
For every
seated passenger (other than the Driver and conductor) which the vehicle is
permitted to carry. |
200.00 |
|
Explanation
: |
|
|
?Limits of
this territory includes, the distance covered in the enclaves of other State,
if any, lying in between different Commune-Panchayats of this territory, if
such distance covered in the enclaves in the aggregate on a particular route
do not exceed 16 kms?. |
|
|
(c)
Vehicles permitted to ply as a stage carriage and to carry more than 12
persons (excluding the Driver) and plying on routes party lying in this
territory and partly in other states *[ Deemed to have been omitted w.e.f
1.10.1983 vide Pondicherry Motor Vehicles Taxation (Amendment) Act, 1990
published in E.O Gazette No. 37 dated 9.11.1990 ]* |
|
|
For every
seated passenger (other than the Driver and Conductor) which the vehicle is
permitted to carry - |
|
|
i)
Ordinary stage carriages |
220.00 |
|
ii)
Express stage carriages |
230.00 |
Note:
|
These will
also include routes, the termini of which lie within the limits of this
territory by the intervening distance of the enclaves of other states in the
aggregate exceed 16 kms. |
|
|
The tax
payable in respect of a reserve stage carriage or a bus shall be three
fourths of the maximum rates payable per passenger for any one of the regular
stage carriages of the permit holders:- |
|
|
(iii)
Vehicles permitted to ply only as contract carriage (not being stage carriage
plying as a contract carriage) |
|
|
a) If it
is a mere contract carriage and carries not more than three person (other
than driver) |
50.00 |
|
b) If it
is a mere contract carriage and carries more than three persons but not more
than five persons (other than the driver) and for which permit to ply on a
specified area, has been granted |
100.00 |
|
c) If it
is a mere contract carriage and carries more than five persons but not more
than twelve persons (other than the driver) and for which permit to ply on a
specified route has been granted, for every person (other than the driver) |
60.00 |
|
d) If it
is a mere contract carriage and carries more than six persons but not more
than twelve persons (other than the driver) and for which permit to ply on a
specified area has been granted, |
1000.00 |
|
e) If it
is a mere contract carriage and carrying more than twelve persons, for every
person (other than the driver) which the vehicle is permitted to carry. |
200.00 |
|
f) If it
is a tourist vehicle covered by a permit issued under sub-section (9) of
section 88 of the |
|
|
Central
Act, - |
|
|
i)
carrying not more than five persons (other than the driver) which the vehicle
is permitted to carry |
100.00 |
|
ii)
carrying more than five persons but not more than twelve persons (other than
the driver) which the vehicle is permitted to carry |
1000.00 |
|
iii)
carrying more than twelve persons, for every person (other than the driver
and attendant) which the vehicle is permitted to carry |
250.00 |
|
5. Motor
vehicles not themselves constructed to carry any load (other than water,
fuel, accumulators) and other equipments used for the purpose of propulsion,
louse tools and loose equipments used for haulage only |
|
|
a)
weighing not more than 2500 kgs unladen |
100.00 |
|
b)
weighing more than 2500 kgs unladen |
140.00 |
|
6. For
engines, the fire tenders and road water sprinklers- |
|
|
a) not
exceeding 1000 kgs in weight laden |
20.00 |
|
b)
exceeding 1000 kgs but not exceeding 1500 kgs in weight laden |
30.00 |
|
c)
exceeding 1500 kgs but not exceeding 2000 kgs in weight laden |
40.00 |
|
d)
exceeding 2000 kgs but not exceeding 3000 kgs in weight laden |
50.00 |
|
e)
exceeding 3000 kgs but not exceeding 4000 kgs in weight laden |
60.00 |
|
f)
exceeding 4000 kgs but not exceeding 5500 kgs |
75.00 |
|
in weight
laden |
|
|
g)
exceeding 5500 kgs but not exceeding 7500 kgs in weight laden |
90.00 |
|
h)
exceeding 7500 kgs but not exceeding 9000 kgs in weight laden |
110.00 |
|
i)
exceeding 9000 kgs in weight laden |
120.00 |
|
j)
additional tax payable in respect of such vehicles used for drawing trailers
including fire engine trailer pumps |
|
|
i) for
each trailer not exceeding 1000 kgs in weight laden |
15.00 |
|
ii) for
each trailer exceeding 1000 kgs but not exceeding 1500 kgs in weight laden |
20.00 |
|
iii) for
each trailer exceeding 1500 kgs but not exceeding 2000 kgs in weight laden |
25.00 |
|
iv) for
each trailer exceeding 2000 kgs in weight laden. |
40.00 |
|
Provided
that two or more vehicles shall not be chargeable under this clause in
respect of same trailer. |
|
|
7. Motor
vehicles other than those liable to tax under the foregoing provisions of
this schedule - |
|
|
a)
weighing not more than 700 kg unladen |
40.00 |
|
b)
weighing more than 700 kgs but not more than 1500 kgs unladen |
60.00 |
|
c)
weighing more than 1500 kgs but not more than 2000 kgs unladen |
60.00 |
|
d)
weighing more than 2000 kgs but not more than 3000 kgs unladen |
70.00 |
|
e)
weighing more than 3000 kgs |
90.00 |
|
f)
Additional tax payable in respect of such vehicles used for drawing trailers |
|
|
i) for
each trailer not exceeding 1 tonne in weight unladen |
20.00 |
|
ii) for
each trailer exceeding 1 tonne in weight unladen |
30.00 |
Provided
that two or more vehicles shall not be chargeable under this clause in respect
of the same trailer.
Provided
further that a rebate of 10% on the annual tax payable shall be allowed, if the
tax for one full year is paid in a lump sum.
SCHEDULE I A
(Section 3 (2) Second
proviso)
SCHEDULE OF ONE TIME
TAX
|
Sl.No. |
Class of
Vehicle |
Bi cycles
below 1.5HorsePower |
Bi cycle
with 1.5 Horse Power and above but below 3.5 Horse Power |
Bi cycles
with 3.5 Horse Power and above |
Tricycles |
Invalid
Carriages |
Motor
Vehicles weighing not more than 3000Kgs unladen in weight not being a motor
vehicle plying for hire or reward or used for the transport of passengers or
goods in respect of which permits have been issued under Motor Vehicles Act,
1988 |
|
Period |
|
Rate of
refund |
|||||
|
At the time of Registration of new 1.motor vehicle |
260 |
520 |
650 |
650 |
350 |
2590 |
|
If the vehicle is already registered 2. and its age from the month of
Registration is |
|
|
|
|
|
|
|
1. Not more than 2 years |
240 |
480 |
600 |
600 |
320 |
2380 |
|
2. More than 2 years but not more than 3 years |
220 |
430 |
540 |
540 |
290 |
2160 |
|
3. More than 3 years but not more than 4 years |
190 |
390 |
490 |
490 |
260 |
1940 |
|
4. More than 4 years but not more than 5 years |
170 |
350 |
440 |
440 |
230 |
1730 |
|
5. More than 5 years but not more than 6 years |
150 |
300 |
380 |
380 |
200 |
1510 |
|
6. More than 6 years but not more than 7 years |
130 |
260 |
320 |
320 |
170 |
1300 |
|
7. More than 7 years but not more than 8 years |
110 |
220 |
270 |
270 |
140 |
1080 |
|
8. More than 8 years but not more than 9 years |
90 |
170 |
220 |
220 |
120 |
860 |
|
9. More than 9 years but not more than 10 years |
60 |
130 |
160 |
160 |
90 |
650 |
|
10. More than 10 years but not more than 11 years |
40 |
90 |
110 |
110 |
60 |
430 |
|
11. More than 11 years but not more than 12 years |
20 |
40 |
50 |
50 |
30 |
220 |
|
12. More than 12 years but not more than 13 years |
20 |
40 |
50 |
50 |
30 |
220 |
|
13. More than 13 years but not more than 14 years |
20 |
40 |
50 |
50 |
30 |
220 |
|
14. More than 14 years but not more than 15 years |
20 |
40 |
50 |
50 |
30 |
220 |
|
15. More than 15 years |
Nil |
Nil |
Nil |
Nil |
Nil |
Nil |
|
Sl.No. |
Class of
Vehicle |
Bi cycles
below 1.5HorsePower |
Bi cycle
with 1.5 Horse Power and above but below 3.5 Horse Power |
Bi cycles
with 3.5 Horse Power and above |
Tricycles |
Invalid
arriages |
Motor
Vehicles weighing not more than 3000Kgs unladen in weight not being a motor
vehicle plying for hire or reward or used for the transport of passengers or
goods inrespect of which permits have been issued under Motor Vehicles Act,
1988 |
|
Period |
|
Rate of
refund |
|
|
|
|
|
|
If after
registration, removal of vehicles or cancellation of registration of motor
vehicles takes place |
||||||
|
1. Within
a year |
240 |
480 |
600 |
600 |
320 |
2380 |
|
2. After 1
year but within 2 years |
220 |
430 |
540 |
540 |
290 |
2160 |
|
3. After 2
year but within 3 years |
190 |
390 |
490 |
490 |
260 |
1940 |
|
4. After 3
year but within 4 years |
170 |
350 |
440 |
440 |
230 |
1730 |
|
5. After 4
year but within 5 years |
|
|
|
|
|
|
|
6. After 5
year but within 6 years |
|
|
|
|
|
|
|
7. After 6
year but within 7 years |
110 |
220 |
270 |
270 |
140 |
1080 |
|
8. After 7
year but within 8 years |
90 |
170 |
220 |
220 |
120 |
860 |
|
9. After 8
year but within 9 years |
60 |
130 |
160 |
160 |
90 |
650 |
|
10. After
9 year but within 10 years |
40 |
90 |
110 |
110 |
60 |
430 |
|
11. After
10 year but within 11 years |
20 |
40 |
50 |
50 |
30 |
220 |
|
12. After
11 year but within 12 years |
Nil |
Nil |
Nil |
Nil |
Nil |
Nil |
|
13. After
12 year but within 13 years |
Nil |
Nil |
Nil |
Nil |
Nil |
Nil |
|
14. After
13 year but within 14 years |
Nil |
Nil |
Nil |
Nil |
Nil |
Nil |
|
15. After
14 year but within 15 years |
Nil |
Nil |
Nil |
Nil |
Nil |
Nil |
Schedule II - SECOND SCHEDULE
SCHEDULE ?II
(See Section 4 (1)
(c))
|
|
Rate of
taxes |
|
|
Class of
vehicles |
For a
period not exceeding seven days |
For a
period exceeding 7 days but not exceeding |
|
|
Rs. P. |
30 days
Rs. P. |
|
1. Motor
vehicles whether used for drawing a trailer or side car or not including
motor scooters and cycles with attachment for propelling the same by
mechanical power |
2.00 |
6.00 |
|
2. Invalid
carriages |
1.25 |
3.75 |
|
3. (1)
Goods Carriages ?a) Goods Carriage: |
|
|
|
a) Vehicles not exceeding 1000 kgs in weight laden |
9.00 |
25.00 |
|
b) Vehicles exceeding 1000 kgs but not exceeding 2000 kgs in weight
laden |
20.00 |
60.00 |
|
c) Vehicles exceeding 2000 kgs but not exceeding 3000 kgs in weight
ladenl |
30.00 |
90.00 |
|
d) Vehicles exceeding 3000 kgs but not exceeding 4000 kgs in weight
laden |
50.00 |
150.00 |
|
e) Vehicles exceeding 4000 kgs but not exceeding 5500 kgs in weight
laden |
60.00 |
200.00 |
|
f) Vehicles exceeding 5500 kgs but not exceeding 7000 kgs in weight
laden |
70.00 |
250.00 |
|
g) Vehicles exceeding 7000 kgs but not exceeding 9000 kgs in weight
laden |
100.00 |
300.00 |
|
h) Vehicles exceeding 9000 kgs but not exceeding 10500 |
|
|
|
kgs in weight laden |
110.00 |
350.00 |
|
i) Vehicles exceeding 10500 kgs but not exceeding 12000 kgs in weight
laden |
140.00 |
420.00 |
|
j) Vehicles exceeding 12000 kgs but not exceeding 13000 kgs in weight
laden |
160.00 |
450.00 |
|
k) Vehicles exceeding 13000 kgs but not exceeding 14000 kgs in weight
laden |
170.00 |
520.00 |
|
l) Vehicles exceeding 14000 kgs but not exceeding 15000 kgs in weight
laden |
190.00 |
550.00 |
|
m) Vehicles exceeding 15000 kgs |
200.00 |
600.0 |
|
4. Tax
payable in respect of trailers used for carrying goods other than trailers
falling under clauses 6 and 7 of Schedule. II ? |
||
|
a) For
each trailer not exceeding 1000 kgs in weight laden |
7.00 |
20.00 |
|
b) For
each trailer exceeding 1000 kgs but not exceeding 2000 kgs in weight laden |
15.00 |
45.00 |
|
c) For
each trailer exceeding 2000 kgs but not exceeding 3000 kgs in weight laden |
25.00 |
65.00 |
|
d) For
each trailer exceeding 3000 kgs but not exceeding 4000 kgs in weight laden |
30.00 |
80.00 |
|
e) For
each trailer exceeding 4000 kgs but not exceeding 5500 kgs in weight laden |
40.00 |
110.00 |
|
f) For each
trailer exceeding 5500 kgs but not exceeding 7000 kgs in weight laden |
50.00 |
170.00 |
|
g) For
each trailer exceeding 7000 kgs but not exceeding 9000 kgs in weight laden |
65.00 |
185.00 |
|
h) For
each trailer exceeding 9000 kgs but not exceeding 10500 kgs in |
80.00 |
235.0 |
|
weight
laden |
|
|
|
i) For
each trailer exceeding 10500 kgs but not exceeding 12500 kgs in weight laden |
95.00 |
285.00 |
|
j) For
each trailer exceeding 12500 kgs but not exceeding 13000 kgs in weight laden |
110.00 |
320.00 |
|
k) For
each trailer exceeding 13000 kgs but not exceeding 14000 kgs in weight laden |
120.00 |
350.00 |
|
l) For
each trailer exceeding 14000 kgs but not exceeding 15000 kgs in weight laden |
130.00 |
370.00 |
|
m) For
each trailer exceeding 15000 kgs in weight laden |
140.00 |
390.00 |
|
5. Motor
Vehicles plying for hire used for the transport of passengers ? |
|
|
|
a)
Vehicles in respect of which permits have been issued under the Motor
Vehicles Act 1988 to carry not more than three passengers (other than the
driver) |
6.00 |
2.00 |
|
b)
Vehicles in respect of which permits have been issued under the Motor
Vehicles Act, 1988 to carry more than three persons (other than the Driver)
but not more than five passengers (other than the driver) for every person
(other than the driver) which the vehicle is permitted to carry |
13.50 |
40.00 |
|
c)
Vehicles permitted to ply as stage carriages and to carry more than six
persons (other than the Driver) for every person (other than the Driver the
conductor) which the vehicle is permitted to carry |
15.00 |
50.00 |
|
d)
Vehicles permitted to ply solely as contract carriages (not being stage
carriages plying as contract carriages) and to carry five persons (other than
the driver) for every person (other than the driver) which the vehicle is
permitted to carry |
10.00 |
30.00 |
|
6. Motor
Vehicles other than those liable to tax under the foregoing provisions of the
Schedule ? |
|
|
|
a)
Weighing not more than 700 kgs unladen |
3.50 |
12.00 |
|
b)
Weighing more than 700 kgs but not more than 2200 kgs unladen |
5.50 |
17.00 |
|
c)
Weighing more than 2200 kgs unladen |
7.50 |
23.00 |
|
d)
Additional tax payable in respect of such vehicles used for drawing trailers
? |
|
|
|
i) for
each trailer not exceeding 1 tonne in weight, unladen |
2.00 |
3.00 |
|
ii) For
each trailer exceeding 1 tonne in weight, unladen, provided that |
|
|
|
two or
more vehicles shall not be chargeable under this clause in respect of the
same trailer |
4.00 |
10.00 |