TRIPURA MOTOR VEHICLES TAX (FIFTH AMENDMENT) ACT, 1994

Preamble - TRIPURA MOTOR VEHICLES TAX (FIFTH AMENDMENT) ACT, 1994

THE TRIPURA MOTOR VEHICLES TAX (FIFTH AMENDMENT) ACT, 1994

[Act No. 10 of 1994]

[05th November, 1994]

PREAMBLE

AN Act further to amend the Tripura Motor Vehicles Tax Act, 1972 for imposition and levy of Composite Tax and One Time tax on Motor Vehicles in the State of Tripura.

Be it enacted by the Legislative Assembly of Tripura in the Forty-fifth Year of the Republic of India as follows:--

Section 1 - Short Title and Commencement.--

This Act may be called the Tripura Motor Vehicles Tax (Fifth Amendment) Act, 1994.

Section 2 - Section 2

It shall come into force at once.

Section 3 - Amendment of Section 4

In Section 4 of the Tripura Motor Vehicles Tax Act, 1972 (hereinafter referred to as the principal Act)--

(a)      for sub-section (1) and (2), the following sub-sections shall be substituted, namely:--

"(1) ?As from the date of commencement of the Tripura Motor Vehicles Tax (Fifth Amendment) Act, 1994 a tax at the rates specified in Schedule I or one time tax on personalised vehicles as specified in Schedule II shall be imposed on all Motor Vehicles other than National Permit Goods Carriage used or kept for the use in Tripura.

(2) ??The tax imposed under sub-section (1) on the motor vehicles specified in the Schedule I or in Schedule II shall be paid for the year and in advance by the person liable to pay such tax within such period as may be determined by the Taxing Officer or by the State Government by order from time to time.

Note: For the purpose of this Act, 'Personalised Vehicles' shall mean the vehicles specified in column 1 under the heading "Description/Class of Vehicles" mentioned in Schedule II of the Act."

Section 4 - Insertion of new sections 4A, 4B and 4C

After section 4 of the Principal Act, the following sections 4A, 4B and 4C shall be inserted, namely:--

4A One time Tax

(1)      The vehicle owners of personalised vehicles may at his option either pay annual tax at the rates specified in Schedule I or one time tax as specified in the Schedule II.

 

(2)      With effect from the date of commencement of the Tripura Motor Vehicles Tax (Fifth Amendment) Act, 1994 the owner of any personalised vehicles being less than twelve years old, as specified in the Schedule II, when applying for first registration or assignment of fresh registration mark or change of address on removal of the Motor Vehicle from another State other than Tripura, shall pay either the annual tax specified in Schedule I or one time tax as specified in the Schedule II under this Act.

 

(3)      The owner of any motor vehicle being less than twelve years old as specified in the Schedule II which is already registered in Tripura and the tax in respect of which is being paid annually, shall from the date of commencement of the Tripura Motor Vehicles Tax (Fifth Amendment) Act, 1994 pay either the annual tax specified in Schedule I or one time tax for personalised vehicle at the rate specified in the Schedule II in lieu of the annual tax, on expiry of the period for which the annual tax has been paid.

 

(4)      The owner of any personalised vehicle as specified in the Schedule II, which is more than twelve years old, shall pay annual tax, at the rate specified in Schedule I.

 

(5)      If one time tax in respect of the personalised vehicle has already been paid under sub-section (2) or sub-section (3), and if the said vehicle is removed from Tripura on change of address or on cancellation of registration, the owner of such vehicle may be entitled to refund at proportionate rate as may be determined by the Government by order from time to time.

4B Mode of payment

(1)     The registered owner of a personalised vehicle as specified in the Schedule II or the persons legally in possession of such motor vehicle shall be liable to make payment of annual tax or one time tax in the manner prescribed.

 

(2)     When the registered owner of a motor vehicle or the persons legally in possession of a motor vehicle as aforesaid fails to make payment of annual tax or one time tax as may be due by the date on which it becomes payable he shall be liable beyond the grace period mentioned hereinafter in this subsection to make payment of the tax in the manner as follows:--

 

(a)      There shall be a grace period for fifteen days for payment of annual tax or the one time tax from the date on which it becomes payable;

 

(b)      After the period as aforesaid is over, delay for every fifteen days or part thereof shall render the registered owner of the motor vehicle or the person legally in possession of the motor vehicle, as the case may be, liable to pay penalty at the rate of ten percent of the total amount of annual tax or one time tax payable for every fifteen days delay or part thereof.

 

(3)     The State Government may, by Notification in the Official Gazette from time to time, revise the rate of tax specified in Schedule I and Schedule II.

 

(4)     Every notification made under sub-section (3) shall be laid as soon as may be after it is made, before the State Legislature while it is in session.

4C. Payment of Composite tax by owner of motor vehicle

(1)     The State Government may, by Notification in the Official Gazette, from time to time, and, on such terms and conditions as it thinks fit, determine the rate of composite tax payable for National Permit Goods Carriages irrespective of laden weight of such vehicles which are authorised to ply in any of the States or Union Territories under a National Permit granted by the competent authority

Provided that the composite tax on multy-axle vehicle shall be 25% less than the rate applicable for conventional two-axle vehicles.

(2)     The registered owner of a goods carriage or the owner of a goods carriage, while applying for National Permit, such person shall pay a composite tax as determined by the State Government under Sub-Section (1) to such authority as may be decided by the State Government.

Explanation: In case a vehicle covered by a National Permit is replaced by another vehicle, the tax already paid in respect of the former vehicle shall be deemed to have been paid for the later vehicle for the unexpired period of authorisation of the former vehicle."

Substitution of new Schedules for existing Schedule--For the existing Schedule appended to the Principal Act, the following Schedules shall be substituted, namely:--

Schedule I - SCHEDULE I

SCHEDULE--I

(See Sec. 4(2))

Tax Payable for the year

 

 

Schedule - SCHEDULE

SCHEDULE

(see Section )

 

NOTE-- The one time tax at the notified above rates shall be payable in case of the above non-transport vehicles purchased on or after 1.4.94.

NOTE I--In the case of the vehicles registered upto 31st March, 1994 the prescribed deduction for each financial year or part thereof shall be made in the one time tax. But in case of the Mopeds upto 80CC registered in or prior to 1986-87, in case of Motor Cycles, Scooters and Mopeds above 80CC and other two wheelers registered in 1986-87 or prior to that and in case of four wheelers having U.L.W. prescribed in the Scheduled registered in 1983-84 or prior to that minimum prescribed tax shall be payable. The vehicles registered in any other State or Union territory prior to 1.4.94 shall also be eligible for the deduction in one time tax, like the vehicles registered in the State, provided the No Objection Certificate is produced before the Taxing Officer. However, if the vehicle owner prefers to deposit one time tax, without submitting No Objection Certificate, the tax shall be deposited from him and received would be issued but the tax Certificate would be issued only after the submission of No Objection Certificate. According to Rules 54, 58(1), (3) and (4) of Central Motor Vehicles Rules, 1989.

NOTE 2--The vehicle owner claming, exemption from payment of tax shall have to file a declaration in the prescribed form (form MTAA) alongwith proof and on satisfaction, the Taxing Officer shall issue the tax certificate, marked EXEMPTED, which shall remain valid for the prescribed period. The tax Certificate of the vehicle shall remain valid till it is cancelled, The exemption already granted before 1st April, 1994 shall remain inforce till withdrawn.

NOTE 3--In addition to the above mentioned one-time tax, the owner of the vehicle registered upto 31.3.1994 shall be liable to pay the arrear of tax due alongwith penalty and only after the deposit of the same; Tax Certificate shall be issued.

NOTE 4--(a) The Tax Certificate for the two wheelers and Four wheelers and for the vehicles registered in other Districts or State shall be issued in the prescribed form (form MTC-III) in white, Pink and Green colours respectively, after completion of the entries in the foil and counter foil, duly signed by the Taxing Officer under his seal.

(b) Owner of the Motor Vehicles shall submit a declaration in prescribed form (form MTD) for one time tax to the Taxing Officer.

NOTE 5--Duplicate Tax Certificate:--

In case of loss/damage/defunct etc. of one time tax certificate, a duplicate certificate will be issued on payment of Rs. 10/-- (Rupees ten) by receipt/Treasury Challan accompanied with a prayer in plain paper by the owner of the motor vehicle concerned.

NOTE 6--Where, after payment of one time tax, a vehicle is removed to any other State on transfer of ownership or change of address, or its registration is cancelled for any reason other than that mentioned in sub-Section (5) of Section 55 of the Motor Vehicles Act, 1988 or a vehicle (being a motor car) is altered to a vehicle for which one time tax is not payable, the owner of the vehicle shall be entitled to a refund which shall be the balance of the one time tax paid by him as may remain after deducting such tax one-tenth there of for each completed year or part thereof commencing on the date from which the one time tax was paid till the date on which the vehicle is so removed or its registration is so cancelled or the vehicle is so altered, as the case may be.

Provided that in the case of a motor car which is so altered, the owner thereof may adjust such refundable amount of one time tax against the tax payable by him in respect of the vehicle subsequent to such alteration, (a) refund as stated above shall be claimed by the owner in the prescribed from (form MTR) to the Taxing Officer concerned.

Provided that in case of removal of vehicle to any place outside the State on account of transfer of ownership or change of address, the refund of tax shall be considered only after receipt of proof of having effected such transfer of ownership or change of address.