(a)
These rules may be called the Punjab Motor
Vehicles Taxations Rules, 1925. (b)
They shall come into force on the first day
of April, 1925.?? (a)
"the Act" means the Punjab Motor
Vehicles Taxation Act, 1924; (b)
"section" means a section of the
Act; and (c)
"article" means an article in [1]
[the Schedule to the Act]?? Under sub-section (1) of section 4 every person who keeps
a motor- vehicle for use shall fill up and sign declaration in Form I. The form
may be seny by registered post, or may be presented in person or by an agent to
the Licensing Officer. Any person, who having delivered a declaration becomes
liable to a further tax by reason of his keeping a greater number of
motor-vehicles for use than he has stated in the declaration, or by reason of
any change in the character of any motor vehicle kept by him for use shall fill
up, sign and deliver an additional declaration under section 5 in Form I. The Licensing Officer, on receiving information that any
person keeps a motor vehicle for use, may require him to sign, fill up and
deliver the form of declaration and may serve upon him at once a special notice
in Form II. This notice may be sent to the person by post or may be served upon
him in person or [if service cannot be made upon him in person] upon any adult
male member or servant of his family. If the notice cannot be served in the manner
aforesaid, it may be served by affixing it to some conspicuous part of his
place of residence or business, or in such manner as the Licensing Officer may
think fit.?? Forms of declaration can be obtained from the
Licensing Officer.?? Under sub-section (1) of the section 13 of the Act, [3]
[-] persons who keep for use motor vehicles of the following classes are exempt
from liability to pay the tax in respect of such motor vehicles to the extent
specified below: (i)
Motor vehicles owned and kept for use by
departments of the Central or [4]
[State] Government - Total exemption; [5]
[Provided that this exemption shall not apply to motor vehicles belonging to the
Central Government's (Railways) or the State Government operating for a
commercial purpose]; (ii)
Motor vehicles owned and kept for use by any
local authority situated within the Punjab - Total exemption: [6] [Provided that no exemption shall be available in
respect of motor vehicles which are operating on Commercial basis. (iii) [7]Motor vehicles owned by the educational institutions and
used solely for the purpose of carrying pupils to and from the educational
institutions or for purposes directly related to or incidental to the functions
of the educational institutions. Total exemption. (iv)
Motor Vehicles classed as ambulances owned by
the authorities of a hospital and kept for the sole use of conveying patients
to and from the hospital.--Total exemption; (v)
Motor Vehicles temporary brought into the
Punjab and kept for use therein for a period not exceeding thirty days.--Total
exemption: Provided that this exemption shall not apply to transport
vehicles registered in the Uttar Pradesh. [8] [Provided further that this exemption shall not apply to
transport vehicles registered in another [State] which normally operate on a route
which lies party in that [9]
[State] and partly in this State unless specially exempted by the Government. (vi)
Motor Vehicles imported under a Triptyque or
Carnet de Passage and temporarily brought into the Punjab.--Total exemption for
the first thirty days of their stay in the Punjab. Note. (1) - By this clause motor vehicles imported under
a trgryque or Carnet de, Passage are exempted for the first thirty days of
their stay in the [10]
[State], irrespective of the total length of their stay. In the case of other
motor vehicles brought temporarily into the[11]
[State] no exemption at all is claimable if the period of the stay exceeds
thirty days. Note. (2)-A motor vehicles under a Triptyque or
Carnet de Passage and kept in (sic) for a period exceeding thirty days shall be
charged, for the quarter in thirty first day of the vehicle's stay falls, not
the full tax for the quarter but (sic) fraction of that tax if the stay is
thereafter protracted into another (sic) the full tax for that quarter shall be
leviable. (vii) Motor Vehicles exempted under the Auxiliary Force Act,
1920, the Indian Territorial
Force Act, 1920, or any other law for the time being in force. -Total
exemption. (viii) Motor vehicles kept exclusively for use as hearses.
-Total exemption. (ix)
[12]Motor vehicles purchased to replace those transferred to
the Defence Department. Full exemption for the quarter during which the vehicle
is registered and in respect of the next following quarter exemption to the
extent of the fee paid for registration of the vehicle, provided the new
vehicle is purchased within twelve months of the transfer of the original
vehicle to the Defence Department. (x)
Vehicles used on the authority of a trade
certificate and for one of the purposes mentioned in rule 3.27 of the Punjab
Motor Vehicles Rules, 1940. -Total exemption. (xi)
[13]Motor vehicles other than transport vehicles brought
permanently into the Punjab - Total exemption for the quarter during which any
such vehicle is so imported provided that if has been taxed for the same
quarter in any other [14][State
in India]. (xii) [15]Motor vehicles of a foreign country operating under sub
section (1-A) of section 92 of the Motor Vehicles Act, 1939. Total exemption,
provided a provision for such exemption is made by the Central Government in
the relevant reciprocal agreement with such foreign country. A person other than a department of the Central or [16]
[State] Government who is wholly exempt from liability to pay the tax under
this rule must nevertheless fill in and deliver the form of declaration and
obtain a licence unless he is exempt under clause (v) of this rule. (xiii) [17]"Invalid Carriage" as defined in Clause (10) of
section 2 of the Motor-Vehicles Act, 1939, (Central Act IV 1979). - Total exemption. No person shall be entitled to exemption under clause (v)
of the last preceding rule unless he has paid tax to the Government of
another [18] [State] for the period for
which exemption as claimed. [19] [Provided that if the vehicle in respect of which
exemption is claimed belongs to a person who ordinarily resides in an area,
where no taxes are levied on motor vehicles, and is normally kept for use in
such area, the owner may claim the said exemption on establishing these facts.]?? [20]
[(i) Subject to the conditions hereinafter prescribed, any person keeping a
Motor Vehicle other than a vehicle let or plied for hire is exempted from
liability to pay the tax for any quarter in which the vehicle is used for a
period not exceeding seven days.) (ii) ???No person shall be entitled to claim
exemption under this rule unless the following conditions are fulfilled :- (a) ???Before
taking the vehicles into use, the person shall obtain from the Licensing
Officer or a motor dealer or association specially authorised in this respect
by the [21] [State] Government; Special short-term Licence in Form IV paying, therefore,
a fee, equal to one- fifth of the tax which would have been payable on the
vehicle for the quarter or to five rupees whichever is greater. (b) ??The
Special short-term licence obtained under the last preceding clause shall be
exhibited on the windscreen, or if a windscreen is not fitted on some other
prominent part of the vehicle during the whole period of its validity and
throughout the remainder of the quarter for which exemption is claimed. (c) ???The [22]
[State] Government may authorise any firm of motor dealers or association of
persons using motor vehicles; appointed to be a special Registering Authority
under the Provisions of sub-rule (2) of the rule 3.15 of the Punjab Motor
Vehicles Rules, 1940; to issue short-term licences under clause (a) above and
may impose conditions on such authorisation. An authorisation issued under this
clause may be withdrawn at any time. (iii) ??If a person who has obtained a Special
Short-term Licence under sub rule (ii) desires to keep the vehicle is use for a
longer period and pays the full tax for the quarter; he shall be entitled to
obtain a refund of the fee paid for the Special short-term licence, provided
that payment of the tax for the quarter is made before the expiry of the term
of the Special Short-term Licence.?? If a person becomes liable to pay a quarterly installment
of tax but proves to the satisfaction of the Licensing Officer that he has
neither used nor permitted the use of the motor vehicle during the quarterly
period preceding shall be entitled to receive an order in writing from the
Licensing Officer exempting him from liability to pay the installment of tax
relating to that quarter and the licensing officer shall make an endorsement to
that effect on the Licence. In calculating the period during which the Motor
Vehicle was not used regard shall be had only to complete quarter during which
it was not used and shorter periods shall be excluded. In the same manner where
a newly registered vehicle is brought on the road during any part of taxation
quarter the tax shall be charged for the whole quarter irrespective of the
quarter for which the vehicle is used].?? Under sub-section (2) of section 13 any person who
becomes liable to pay a quarterly installment of tax, but proves to
satisfaction of the Licensing Officer that he has not used or permitted the use
of the motor vehicle throughout the preceding quarterly period, as defined in
sub-section (1) of section 3, is entitled to exemption from liability to pay
that quarterly installment.?? Any person making a claim to exemption under sub-section
(2) of section 13 or under rule 8 or rule 9 shall support his claim to
exemption by such proof or in such manner as the Licensing Officer may in each
case direct: [24] [Provided that no person shall be entitled to an
exemption under sub-section (2) of section 13 or rule 9, unless such person deposits
the registration certificate with the Licensing Officer and also sends an
advance intimation to that Officer of his intention not to use the vehicle
during the quarter in respect of which exemption is claimed].?? Under sub-section (3) of section 13 whoever becomes
liable to pay a quarterly installment of tax but proves that he has paid a
municipal tax in respect of the same motor vehicle, and for the whole or part
of the quarter for which the installment of tax is due may claim deduction to
the extent or half the amount municipal tax of the same period. Such claim must
be supported by a receipt for a licensing or other document signed by a
competent officer of the municipal committee, showing that such municipal tax
has been paid for such period.?? A person who had paid a quarterly installment of
tax in respect of a motor vehicle, but afterwards proves to the satisfaction of
the Licensing Officer, under section 13 of the Act, that he is not liable to
the payment of that installment of tax or part thereof on account of any of the
exemptions or deductions provided for in the Act or rules, is entitled to claim
refund of the tax already paid to the extent admissible under the Act or the
rules made there under. Claims for refund for tax paid to a local body must be
supported by a receipt or a licence other documents signed by competent officer
of that local body showing that such tax has been paid for such a period.?? Whenever an exemption or deduction or refund is claimed
by licence and him claim is admitted, the Licensing Officer shall make the
necessary entry certifying the exemption or deduction or refund in the remarks
column of the licence. When a person purchases or keeps for use a motor vehicle
in respect of which a licence has already been issued he shall produce the
licence referred to in rule 18 before the Licensing Officer. The Licensing
Officer shall then cancel the licence and deliver to the applicant a fresh
licence in his own name, in which he shall enter as paid those installments of
the tax which were entered as paid on the former licence.?? In the event of a licencee losing his licence, on an
application being made to the Licensing Officer a duplicate licence may be
issued on the payment of a fee of [25]
[twenty-five paise].?? The assessment of motor vehicles described in articles 1,
2 and 3 depends on the weight unladen of the vehicle. The assessee must state
this weight in his declaration form the Licensing Officer may accept the
statement or may in his discretion demand from the applicant proof that the
declaration of weight unladen is correct. In the absence of such proof the
Licensing Officer shall decide the weight of the unladen motor vehicle and
shall assess the tax accordingly.?? The assessment of vehicle described in articles 4, 5 and
6 depends on the number of persons that can be seated in a vehicle. In the case
of vehicles having a seating capacity for four or six persons the Licensing
Officer shall check the applicant's declaration from his judgement as to the
seating capacity of the vehicles, bearing in mind that vehicles of the kind
known as four to six seaters are to be classed as five seaters.]? For the purpose of assessment, the Licensing Officer may
require an applicant for a licence to produce his car before him for his
inspection.?? As soon as an applicant for a licence has filed the
declaration the Licensing Officer shall inform him (by letter) of the
assessment on his motor vehicle; and the applicant shall, as prescribed, in the
Act, pay the first quarterly installment of the tax into the treasury (or in
judicial stamps or by money order). The licensing Officer, on the production of
the challan, shall deliver the licence, which shall be in Form III, to the
applicant.?? Any police officer on duty may order a motor
vehicle to stop and examine it to as certain whether a licence therefor has
been obtained. Should he discover that it has not been licenced, he shall take
the name and the register number of the vehicle and the name of the owner, and
report the same without delay to the Licensing Officer for such action as he
considers necessary. No such action shall be taken by a police officer until
the first day of May, 1925.?? Before imposing a penalty under sections 8 and 9, the
Licensing Officer shall call upon the person concerned to show cause why the
penalty should not be imposed. He shall record a brief memorandum of the facts
of the case and the installment (if any) of the person concerned, and a finding
with a brief statement of his reason for that finding.?? Under section 12 any person aggrieved by any order
relating to the assessment imposition of recovery of tax or penalty may, within
a period of thirty days from the date of such order, appeal from such order.
The appeal shall be made in writing to the officer to whom an appeal lies under
section 12, stating the grounds on which the appellant disputes the order. The
officer hearing the appeal may in his discretion - (a)
dismiss the appeal summarily; or (b)
call on the Licensing Officer for a report,
and after considering such report and such arguments as may be put forward on
behalf of the appellant may confirm modify or set aside the order.?? When a person pays an installment of tax or satisfies a
Licensing Officer that he is entitled to exemption from the payment of tax, the
Licensing Officer shall issue a token in Form V to such person and shall enter
in the token the amount paid or the word 'Exempt' as the case may be.?? (1)
No person shall drive or cause to be driven
any motor vehicle unless a valid token is displayed thereon in the manner
hereinafter prescribed. (2)
In the case of motor cycles not having more
than two wheels (whether with or without a side car) the token shall be affixed
to the plate bearing the from registration mark so as to face towards the
left-band side of the motor cycle, and in the case of any other motor vehicle
it shall be affixed to the bottom-left hand corner of the windscreen facing
forwards or if the vehicle is not fitted with a windscreen then in some other
conspicuous place on the left hand side of the vehicle. (3)
Nothing in sub-rule (1) of this rule shall
apply in the case of a vehicle owned or kept for use by any department of the
Central Government other than a vehicle used in connection with the business
of [27] a Railway] or which is for
the time being exempt from liability to pay tax under clause (v), (vi) or
(viii) in sub-rule (1) of rule 8 or under rule 8-B or which has not been kept
for use by the owner for more than thirty days.?? (1)
Any holder of a token which has been lost,
destroyed, defaced or torn may apply to the Licensing Officer for the issue of
a duplicate token, and the Licensing Officer shall, if he is satisfied after
making enquiries that a duplicate may issue a duplicate token. (2)
A duplicate token shall be in Form V with the
words "Duplicate" in bold red letters written or stamped across it. (3)
The fee for the issue of a duplicate token
shall be [28] [twenty-five paise].?? Whoever contravenes the provisions of rule 3 shall be
punishable with fine which may extend to twenty rupees, and in the event of any
subsequent conviction for the same offence with a fine which may extend to a
hundred rupees. Serial
No. Description
of Motor Vehicle Annual
rate of Tax In rupees 1. Motor
Cycle (Including motor scooters and cycles with attachment for propelling the
same by mechanical power, not exceeding 8 cwt, in weight unladen - (a)
Bicycles not exceeding 200 lbs. in weight unladen 31.25 (b)
Bicycles exceeding 200 lbs. in weight unladen 62.50 (c)
Bicycles as in (a) or (b) above when used for drawing a trailer or side car,
in addition to the tax payable therefor 15.65 (d)
Tricyles 62.50 2. Vehicles
used not exceeding 5 cwt. in weight unladen adopted and used solely by or for
a person suffering from any infirmity 7.00 3. Vehicles
used solely in the course of trade and industry for the transport of goods
(including tricyels weighing more than 8 cwt unladen) - (a)
Vehicles other than such electrically propelled vehicles as aforesaid but not
exceeding 12 cwt. in weight unladen; 52.50 (b)
Vehicles other than such electrically propelled vehicles as aforesaid but not
exceeding 12 cwt in weight unladen; 207.00 (c)
Vehicles exceeding 12 cwt. but not exceeding one ton in weight unladen; 337.50 (d)
Vehicles exceeding one tone, but not exceeding two tons in weight unladen; 660.00 (e)
Vehicles exceeding two ton, but not exceeding 3 tons in weight unladen; 840.00 (f)
Vehicles exceeding 3 tons, but not exceeding 4 tons in weight unladen; 1200.00 (g)
Vehicles exceeding 4 tons in weight unladen; 1500.00 (h)
vehicles if used for drawing a trailer, in addition for each trailer;
provided that two or two or more vehicles shall not be chargeable under this
clause with respect to the same trailer; 75.00 4. (i)
Motor cabs with contract carriage permits plying for hire and used for the
transport of passengers excluding driver and conductor; 100.00
(per seat) (ii)
Tram Cars; 18.75 (iii)
Auto Rickshaw; 100.00
(per annum) 5. (i)
Stage carriages plying for hire and used for the transport of passengers,
excluding the driver and conductor; 500.00(per
seat subject to a maximum of Rs. 3500.00 per annum) (ii)
Mini Buses having a seating capacity of note more than 30 passengers,
excluding driver and conductor plying for hire and used for the transport of
passengers 3000.00
(per annum) 6. Motor
Vehicles other than those liable to tax under the foregoing provisions of
this schedule having a seating capacity of - (a)
One person; 62.60 (b)
More than one person, but not more than three persons; 117.20 (c)
four persons; 156.25 (d)
more than four persons, for every additional seat; 39.05 [1] Schedule
omitted by Punjab Act No. XIV of 1954. [2] Deleted
vide Punjab Government notification No. 1817.4.39/39536 and 39537, dated 24th
November, 1939. [3] The
words "the State Government is pleased to declare that" omitted by
Punjab Government Notification No. G.S.R. 13/P.A. 4/24/S. 13 & 15/Amd.
(3)/66, dated the 5th January, 1966. [4] Vide
Notification dated 4th May, 1984. [5] Proviso
added by Punjab Government Notification No. 420 HT 46/23857, dated the 14th
June, 1946. [6] Inserted
by Legislative Suppliment Part ill 23rd February, 1982. [7] See
notification dated 4th May, 1984. [8] Second
proviso to sub-rule (v) added by Punjab Government Notification No. 5892
38/3114, dated the 24th January, 1939. [9] Adaptation
of Law of 1950. [10] Substituted
vide adaptation of Law of 1950. [11] Substituted
vide adaptation of Law of 1950. [12] Added
by Punjab Government Notification No. 2408 HG 41/5534, dated the 28th October,
1541. [13] Added
by Punjab Government Notification No. 181 H 47/19563, dated the 14th March,
1947. [14] Substituted
by Adaptation of Laws Order, 1950. [15] Added
by Punjab Government Notification No. G.S.R. 96/P A. 4/24/S. 15/Amd. (4)/65,
dated the 3rd May, 1965. [16] ?Substituted by Adaptation of Laws Order, 1950. [17] See
Leg Suppl Part III dated 7.6.77. [18] Substituted
by Adaptation of Laws Order, 1950. [19] Substituted
by Punjab Government Notification No. 824 H 39/7809, dated the 28th February,
1939. [20] Substituted
by Punjab Government Notification No. GSR. 13/P.A. 4/24/S. 13 and 15/Amd.
(3)/66, dated the 5th January, 1966. [21] Substituted
by Adaptation of Laws Order, 1950. [22] Substituted
by Adaptation of Laws Order, 1950. [23] Substituted
by Punjab Government Notification No. 869(5) 805 (Ch.) T 57/13802, dated the
20th February, 1957. [24] Proviso
added by Punjab Government Notification No. 4940 (S) 5276 (Ch.) 77 57/56106,
dated the 22nd June, 1957. [25] Substituted
by Punjab Government Notification No. GSR. 13/P.A. 4/24/S. 13 and 15/Amd.
(3)/66, dated the 5th January, 1966. [26] Substituted
by Punjab Government Notification No. GSR. 13/P.A. 4/24/S. 13 and 15/Amd.
(3)/66, dated the 5th January, 1966. [27] Substituted
by Adaptation of Laws Order, 1950. [28] Substituted
by Punjab Government Notification No. GSR. 13/P.A. 4/24/S. 13 and 15/Amd.
(3)/66, dated the 5th January, 1966. [29] See
Legislative Suppliment Part III dated 14.6.82 Page 493.THE PUNJAB MOTOR VEHICLES TAXATION RULES
1925