TAMIL NADU MOTOR VEHICLES TAXATION
(AMENDMENT) ACT, 2008
Preamble - THE TAMIL NADU MOTOR
VEHICLES TAXATION (AMENDMENT) ACT, 2008
THE TAMIL NADU MOTOR
VEHICLES TAXATION (AMENDMENT) ACT, 2008
[Act No. 25 of 2008]
Statement of Objects
and Reasons
Presently,
for the goods carriages not exceeding 3,000 Kgs. in weight laden, quarterly tax
is collected under the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu
Act 13 of 1974).
The
Regional Transport Officers are experiencing difficulties in collecting the
quarterly tax for such vehicles, since such vehicles tend to move to other
districts and are even sold to other persons in some other districts without
the permission of the Regional Transport Officer. The officials concerned are
unable to trace out those vehicles for which tax was not paid, since permit for
the aforesaid category of vehicles is not required as per the provisions in
clause (i) of sub-section (3) of Section 66 of the Motor Vehicles Act, 1988
(Central Act 59 of 1988).
2.
To avoid tax evasion, it has been decided to levy life time tax in respect of
goods vehicles not exceeding 3,000 kgs. in weight laden (not covered by permit)
at the time of registration of such vehicles. It has also been decided to give
option to the old vehicle owners either to pay annual tax or life time tax
dispensing with the practice of payment of Quarterly/Half early tax.
Accordingly, the Government have decided to amend the Tamil Nadu Act 13 of
1974, suitably.
3.
The Bill seeks to give effect to the above decision.
PREAMBLE
An Act further to
amend the Tamil Nadu Motor Vehicles Taxation Act, 1974.
Be
it enacted by the Legislative Assembly of the State of Tamil Nadu in the
Fifty-ninth Year of the Republic of India as follows:--
Section 1 - Short title and commencement
(1) This Act may be called the Tamil Nadu Motor
Vehicles Taxation (Amendment) Act, 2008.
(2) It shall come into force on such date as the State
Government may, by notification, appoint.
Section 2 - Amendment of Section 3
In
Section 3 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (T.N. Act 13 of
1974) (hereinafter referred to as the principal Act),--
(i) in sub-section (1), after the expression "or
in the Third Schedule", the expression "or in the Fifth Schedule
" shall be inserted;
(ii) in the Proviso to sub-section (2), after the
expression "or in the Third Schedule", the expression "or in the
Fifth Schedule" shall be inserted.
Section 3 - Amendment of Section 4
In
Section 4 of the principal Act, in subsection (1-A),--
(a) after clause (bb), the following clause shall be
inserted, namely:--
"(bbb)
in respect of goods carriages not exceeding 3000 kgs. in weight laden specified
in Part I of the Fifth Schedule, the tax shall be paid for the life time at the
rates specified in the said Part I and in respect of goods carriages not
exceeding 3000 kgs. in weight laden specified in Part II of the said Schedule,
the tax shall be paid either annually at the rate payable or for the life time
at the rate specified in the said Part II, as the case may be;"
(b) in sub-section (4), after the expression "or
in the Third Schedule ", the expression "or in the Fifth Schedule
" shall be inserted.
Section 4 - Addition of new Schedule
In
the principal Act, after the Fourth Schedule, the following Schedule shall be
added, namely:--
"FIFTH SCHEDULE
[See Section
4(1-A)(bbb)]
Goods carriages not
exceeding 3000 Kgs. in weight laden
PART-I
NEW MOTOR VEHICLES
|
|
Tax
|
|
|
(Rs.)
|
|
At the
time of registration.
|
19,200/-
|
PART ? II
OLD MOTOR VEHICLES
|
Tax
|
|
|
(Rs.)
|
|
If the
vehicle is already registered and its age from the month of registration
is,--
|
|
|
1. Not
more than one year.
|
18,000/-
|
|
2. More
than one year but not more than 2 years.
|
16,800/-
|
|
3. More
than 2 years but not more than 3 years.
|
15,600/-
|
|
4. More
than 3 years but not more than 4 years.
|
14,400/-
|
|
5. More
than 4 years but not more than 5 years.
|
13,200/-
|
|
6. More
than 5 years but not more than 6 years.
|
12,000/-
|
|
7. More
than 6 years but not more than 7 years
|
10,800/-
|
|
8. More
than 7 years but not more than 8 years.
|
9,600/-
|
|
9. More
than 8 years but not more than 9 years.
|
8,400/-
|
|
10. More
than 9 years but not more than 10 years
|
7,200/-
|
|
11. More
than 10 years
|
6,000/-."
|
Received the Assent of the Governor of
Tamil Nadu on May 25, 2008 -- Published in Tamil Nadu Government Gazette,
Extraordinary, Part IV, Section 2, Iss. No. 162, pages 83-84, dated May 27,
2008.