UTTAR PRADESH MOTOR VEHICLES TAXATION ACT,
1997
Preamble 1 - UTTAR PRADESH MOTOR VEHICLES TAXATION
ACT, 1997
THE UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 1997[1]
[U. P. Act No. 21 of 1997]
Preamble
An Act to provide for the imposition of tax in the State on motor
vehicles and additional tax on motor vehicles engage in the transport of
passengers and goods for hire.
It is hereby
enacted in the forty-eighth year of the Republic of India as follows:--
Section 1 - Short title, extent and commencement
(1)
This Act may
be called the Uttar Pradesh Motor Vehicles Taxation Act, 1997.
(2)
It extents
to the whole of Uttar Pradesh.
(3)
It shall
come into force on such date as the State Government may, by notification,
appoint in this behalf and different dates may be appointed for different
provisions.
Section 2 - Definitions
--In this
Act,--
(a)
"additional
tax" means a tax imposed under Section 5 or Section 6 in addition to the
tax imposed under Section 4;
(b)
"Appellate
Authority" means the Transport Commissioner; Uttar Pradesh or any other
officer appointed by the State Government as Appellate Authority ;
(c)
"certificate
of registration" means the certificate issued by a competent authority to
the effect that a motor vehicles has been duly registered in accordance with
the provisions of the Motor Vehicles Act, 1988 or any other law for the time
being in force, relating to registration of motor vehicles;
(d)
"goods
carriage" means any motor vehicle constructed or adapted wholly or partly
for use for the carriage of goods, or any motor vehicles not so constructed or
adapted when used for the carriage of goods either solely or in addition to
passengers, and includes a trailor but does not include a motor cab, or a maxi
cab or a contract carriage or stage carriage where such contract carriage or
stage carriage is authorised to carry a limited quantity of load ;
(e)
"limited
quantity of load" means such quantity of load, not exceeding the limits
determined by the Transport Commissioner, Uttar Pradesh, as the Registering
Authority may specify in the registration certificate in respect of a vehicle;
(f)
"old
motor vehicle" means a motor vehicle other than a transport vehicle
registered prior to February 5, 1988 under the provisions of the Motor Vehicles
Act, 1939 ;
(g)
"operator"
in respect of a transport vehicle means a person whose name is entered in the
permit or in an authorisation certificate issued under the Uttar Pradesh Motor
Vehicles (Special Provisions) Act, 1976, and where there is no such permit or
authorisation certificate, the person whose name is entered in the certificate
of registration in respect of such vehicle, and where the transport vehicle is
the subject of a hire-purchase agreement, the person in possession of the
vehicle under that agreement and where any such person is a minor, the guardian
of such minor;
(h)
"owner"
in respect of a motor vehicle means the person whose name is entered in the
certificate of registration issued in respect of such vehicle, and where such
vehicle is the subject of an agreement of hire-purchase or lease or
hypothecation, the person in possession of the vehicle under that agreement and
where any such person is a minor, the guardian of such minor;
(i)
"passenger"
in relation to a public, service vehicle means any person travelling in a
public service vehicle, but does not include the operator, the driver, the
conductor or an employee of the operator of the public service vehicle
travelling in the bona fide discharge of his duties in connection with the
public service vehicle;
(j)
"quarter"
means a period of three calendar months expiring on the last day of March,
June, September or December;
(k)
"region"
means the area specified as region under sub-section (1) of Section 68 of the
Motor Vehicles Act, 1988 and includes a sub-region as may be specified by the
State Government from time to time;
(l)
"tax"
means any tax levied under Section 4;
(m)
"Taxation
Officer" means an officer appointed as such by the State Government and
includes any other officer on whom all or any of the powers of the Taxation
Officer are conferred by a general or special order of the State Government:
(n)
"transport
vehicle" means a goods carriage or a public service vehicle ;
(o)
words and
expressions used but not defined in this Act and defined in the Motor Vehicles
Act, 1988, shall have the respective meaning assigned to them in that Act.
Section 3 - Power to exempt
(1)
The State
Government may, by rule or notified order, subject to such conditions and for
such period, as may be specified, exempt, either wholly or partially, any motor
vehicle or class of motor vehicles operating in furtherance of any educational,
medical, philanthropic or other public purpose from,--
(a)
the
operation of this Act or any provision thereof, or
(b)
the payment
of any tax under this Act.
(2)
The exemption
granted, or the conditions for the exemption imposed, under sub-section (1) may
be made effective retrospectively but not from a date earlier than the
commencement of the financial year.
(3)
The State
Government may, in the like manner withdraw any exemption granted under
sub-section (1) but such withdrawal shall not operate retrospectively.
Section 4 - Imposition of tax
(1)
Save as
otherwise provided in this Act or the rules made thereunder, no motor vehicle
other than a transport vehicle, shall be used in any public place in Uttar
Pradesh unless a one-time tax at the rate applicable in respect of such motor
vehicle, as specified in Part 'B' of the First Schedule has been paid in
respect thereof:
[2][Provided that where a one-time tax in respect of any such Motor Vehicle
has been paid before the commencement of the Uttar Pradesh Motor Vehicles
Taxation (Amendment) Act, 2000 and such tax has not been refunded under
sub-section (5) of Section 12, no tax under this sub-section shall be payable
in respect thereof after such commencement:
Provided
further in respect of an old Motor Vehicle instead of a onetime tax, annual tax
applicable to such motor vehicle, as specified in Part 'C' of the First
Schedule may be paid.]
(2)
Save as
otherwise provided by or under this Act no transport vehicle shall be used in
any public place in Uttar Pradesh unless a tax at the rate applicable to such
motor vehicle, as specified in Part 'D' of the First Schedule has been paid in
respect thereof.
(3)
Where any
motor vehicle other than a transport vehicle, in respect whereof onetime tax
has been paid, is operated as a transport vehicle the tax payable under this
Act on such transport vehicle shall be payable.
[3][(4) The State Government may, by notification, increase by not more than
fifty per cent, the rates of tax, specified in Part 'B', Part 'C or Part 'D' of
the First Schedule.]
Section 5 - Additional tax on goods carriages
(1)
Save as
otherwise provided by or under this Act no goods carriage shall be operated in
any public place in Uttar Pradesh, unless there has been paid in respect
thereof, in addition to the tax payable under Section 4, an additional tax at
the rate applicable to such goods carriage specified, as the case may be, in,--
(a)
Third
Schedule, in the case of the goods carriage plying under permits granted by
authorities having jurisdiction within Uttar Pradesh, or
(b)
Part 'B' of
the Third Schedule, in the case of goods carriage operating under national
permit granted under sub-section (12) of Section 88 of the Motor Vehicles Act,
1988,.
(c)
Sixth
Schedule, in the case of the goods carriage plying under permits granted by
authorities having jurisdiction outside Uttar Pradesh for inter-State route
partly lying in Uttar Pradesh:
Provided
that the State Government may, by notification, increase by not more than fifty
per cent, the rates of additional tax specified in the said Schedules.
(2)
Where any
reciprocal agreement relating to taxation of goods carried by road is entered
into between the Government of Uttar Pradesh and any other State Government or
a Union Territory, the levy of additional tax under sub-section (1) shall,
notwithstanding anything contained in the said subsection, be in accordance
with the terms and conditions of such agreement:
Provided
that the additional tax so levied shall not exceed the additional tax which
could have otherwise been levied under this Act.
Section 6 - Additional tax on public service vehicle
(1)
Save as
otherwise provided in this Act or the rules made thereunder, no public service
vehicle, [4][other
than those owned or controlled by a State Transport Undertaking] shall be
operated in any public place in Uttar Pradesh unless there has been paid in
respect thereof, in addition to the tax payable under Section 4, an additional
tax at the rate applicable to such public service vehicle specified in the
Fourth Schedule:
Provided
that the State Government may, by notification, increase by not more than fifty
per cent, the rates of additional tax specified in the said Schedule.
[5](1-A) Save as otherwise provided in this Act, no Motor Vehicle
registered, or adapted, to carry more than nine persons excluding the driver
shall be kept for use without a permit under Section 66 of the Motor Vehicles
Act, 1988 unless there has been paid in respect thereof in addition to the tax
payable under Section 4, an additional tax twenty-five per cent more than the
additional tax payable in respect of that category of vehicle under Clause (a)
of Article V of the Fourth Schedule:
Provided
that the provisions of this sub-section shall not apply to a Motor Vehicle
referred to in sub-section (3) of Section 66 of the said Act.]
(2)
The
additional tax in respect of a public service vehicle [6][owned
or controlled by the Uttar Pradesh State Road Transport Corporation] shall be
levied and paid in accordance with the formula specified in the Fifth Schedule.
31 (2-A) The
additional tax in respect of a public service vehicle owned or controlled by a
State Transport Undertaking other than the Uttar Pradesh State Road Transport
Corporation shall be levied and paid in accordance with the agreement entered
into with the concerned States under sub-section (6) of Section 88 of the Motor
Vehicles Act, 1988 and where there is no such agreement it shall be levied and
paid at the rate given at Serial No. 8 of the table of rates of additional tax
under Clause (a) of Article 1 of the Fourth Schedule.]
(3)
Where a
public service vehicle is wholly or partially exempted from the payment of
additional tax by or under this Act a surcharge for the purpose of the fund
established under Section 8 shall be levied on its operator at the rate of five
per cent of the additional tax that would have been payable on such vehicle had
it not been so exempted and such amount shall be credited to the said Fund.
Section 7 - Classification of routes for determining tax or additional tax
(1)
For the
purpose of determining the amount of the tax payable in respect of transport
vehicles under the First Schedule or for determining additional tax payable
under the Fourth Schedule all routes in Uttar Pradesh shall be classified by
the prescribed authority as "A-Class" routes or "B-Class"
routes in such manner as may be prescribed.
(2)
Until the
routes arc classified under sub-section (1),--
(i)
"Special
Class" and "A-Class" routes classified under the United
Provinces Motor Vehicles Taxation Act, 1935 shall be the "A-Class"
routes under this Act, and
(ii)
"B-Class"
and "C-Class" routes, classified under that Act, shall be the
"B-Class" routes under this Act.
Section 8 - Accident Relief Fund
(1)
For the
purpose of providing relief to the passengers or other persons suffering
casualty in any accident in which a public service vehicle is involved, or to
heirs of such passengers or other persons, the State Government shall establish
a fund to be known as the "Uttar Pradesh Road Transport Accidents Relief
Fund". The surcharge levied under sub-section (3) of Section 6 and an
amount equivalent to one out of twenty-one parts of the additional tax levied
under sub-sections (1) and (2) of Section 6 shall be credited to the said Fund.
(2)
The fund
established under sub-section (1) shall be administered and utilised in such
manner, as may be prescribed.
Section 9 - Payment of tax and penalty
(1)
Subject to
the provisions of Section 11,--
(i)
the tax
payable under sub-section (1) of Section 4 shall be paid at the time of the
registration of the vehicle under the Motor Vehicles Act, 1988:
Provided
that in respect of an old motor vehicle, the tax shall be payable in advance on
or before the fifteenth day of January in each year;
(ii)
the tax
payable under sub-section (2) of Section 4 shall be payable in advance for each
quarter at the time of the registration of the vehicle under the Motor Vehicles
Act, 1988 and thereafter on or before the fifteenth day of January, April, July
and October in each year ;
[7][(iii) the additional tax payable under Clause (a) of sub-section (1) of
Section 5 shall be payable in advance on or before the fifteenth day of
January, April, July and October in each year;
(iv) (a) the additional tax under Section 6 [other than a case to which
sub-clause (b) applies] shall be payable in advance on or before fifteenth day
of each calendar month at the rate of one-third of the rate specified in the
Fourth Schedule;
(b) ???the additional tax payable
under Section 6 in respect of vehicles covered by temporary permit issued for
the conveyance of passengers on special occasions, such as to and from fairs
and religious gatherings or to carry marriage parties, tourist parties or such
other reserved parties shall be paid at the time of issuance of such temporary
permit.]
(2)
When any
person transfers a motor vehicle registered in his name to any other person,
then without prejudice to the liability of the transfer or in this regard, the
transferee shall be liable to pay the arrears of tax, additional tax and
penalty, if any, in respect of the motor vehicle so transferred, due on
(3)
Where the
tax or additional tax in respect of a motor vehicle is not paid within the
period specified in sub-section (1), in addition to the tax or the additional
tax due, a penalty at such rate not exceeding twenty five per cent of the due
amount, as may be prescribed, shall be payable, for which the owner and the
operator if any shall be jointly and severally liable.
(4)
In computing
the amount of tax, additional tax or penalty under this Act the amount shall be
rounded off to the nearest rupee, that is to say a fraction of a rupee being
fifty paise or more shall be rounded off to the next higher rupee and any
fraction less than fifty paise shall be ignored.
Section 10 - Vehicles not to be used in Uttar Pradesh without payment of tax
[8][(1) Notwithstanding anything contained in Section 9, no transport
vehicle shall apply in Uttar Pradesh,--
(a)
under a
permit granted under the Motor Vehicles Act, 1988, by an authority having
jurisdiction outside the Uttar Pradesh unless there has been paid in respect
thereof,--
(i)
a tax under
Section 4 calculated at the appropriate rate specified in the First Schedule
and in the manner provided under sub-section (2) for the number of weeks of its
use or stay in Uttar Pradesh;
(ii)
an
additional tax under Section 5 or Section 6, as the case may be, calculated at
the appropriate rate specified in the Sixth Schedule.
(b)
under a
national permit granted under sub-section (12) of Section 88 of the said Act by
an authority having jurisdiction outside Uttar Pradesh unless there has been
paid in respect thereof an additional tax under Section 5 calculated at the
rate specified in Clause (B) of the Third Schedule, in the manner prescribed;
(c)
under a
permit granted under sub-section (9) of Section 88 of the said Act read with
the Motor Vehicles (All India Permit for Tourist Transport Operators) Rules, 1993 by an
authority having jurisdiction outside Uttar Pradesh unless there has been paid
in respect thereof additional tax under Section 6 at the rate specified in
sub-clause (b) of Article V of the Fourth Schedule, in the manner prescribed:
Provided
that the State Government may, by notification, increase by not more than fifty
per cent, the rates of tax or additional tax, as the case may be, specified in
the said Schedules]
(2) ???For the purpose of levy and
payment of tax [9]under
sub-clause (i) of clause (a)] of sub-section (1), the tax payable for any two
weeks or part thereof shall be 2/13th of the rate specified in the First
Schedule.
(3) ???In such transport vehicle
is found plying in Uttar Pradesh without payment of the tax or additional tax
payable under this Act such tax or additional tax along with a penalty,
equivalent to ten times of the due tax or additional tax shall be payable.
Section 11 - Amount payable on liability occurring for the first time
When, in
respect of a transport vehicle, the tax or the additional tax becomes payable
for the first time after the commencement of a quarter, the tax or additional
tax payable under Section 4 or Section 5 or Section 6, as the case may be,
shall be one-third of the appropriate quarterly tax for each calendar month or
part thereof in respect of which the tax or additional tax is payable.
Section 12 - Non-use of vehicle and refund of tax
(1)
When any
person who has paid the tax in respect of a transport vehicle, proves to the
satisfaction of the Taxation Officer in the prescribed manner that the motor
vehicle in respect whereof such tax has been paid, has not been used for a
continuous period of one month or more since the tax was last paid, he shall be
entitled to a refund of an amount equal to one-third of the rate of quarterly
tax payable in respect of such vehicle for each [10][thirty
days] of such period for which such tax has been paid:
Provided
that no such refund shall be admissible unless such person has surrendered the
certificate of registration, the token, if any, issued in respect of the
vehicle and the permit, if any, to the Taxation Officer, before the period for
which such refund is claimed.
(2)
Where the
operator or, as the case may be, the owner of a motor vehicle, does not intend
to use his vehicle for a period of one month or more he shall, before the date
the tax or additional tax, as the case may be, is due, surrender the
certificate of registration, the token, if any, issued in respect of the motor
vehicle and the permit, if any, to the Taxation Officer of the region where the
tax or additional tax was last paid and on such surrender, no tax or.
additional tax under this Act shall be payable in respect of such vehicle for
each complete calendar month of the period during which the vehicle remains
withdrawn from use and the aforesaid documents remain surrendered with the
Taxation Officer:
Provided
that in case such vehicle is found plying during the period when its documents
as mentioned in this sub-section remain surrendered with the Taxation Officer,
such owner or operator, as the case may be, shall be liable to the tax as if
the said documents were not surrendered and shall also be liable to the penalty
payable under sub-section (3) of Section 9.
(3)
Where the
owner of a motor vehicle other than a transport vehicle, in respect whereof one-time
tax has been paid under this Act proves to the satisfaction of the Taxation
Officer in prescribed manner that such motor vehicle has not been used for a
continuous period of one month or more, he shall be entitled to a refund of
such tax at the rates specified in Part 'A' of the Second Schedule for the said
period:
Provided
that no such refund shall be admissible, unless the certificate of registration
and the token if any issued in respect of the vehicle are surrendered by the
owner with the Taxation Officer:
Provided
further that the total amount of refund under this sub-section shall not exceed
the one-time tax paid under this Act.
(4)
In
calculating the amount of refund under sub-section (3) any portion of the
period being less than a month, shall be ignored.
(5)
The owner of
a motor vehicle other than a transport vehicle, in respect whereof one-time tax
has been paid under this Act shall be entitled to refund of such tax at the
rates specified in Part 'B' of the Second Schedule on the ground that he has,
after payment of such tax, paid tax in respect of such vehicle under any
enactment relating to any tax on motor vehicles in any other State or Union
Territory as a consequence of such vehicle having been brought over permanently
to such other State or Union Territory or that such motor vehicle has been
converted into a transport vehicle or that the registration of such motor
vehicle has been cancelled.
(6)
Where any
person who has paid the tax other than one-time tax in respect of an old motor
vehicle, proves to the satisfaction of the Taxation Officer that the motor
vehicle in respect of which such tax has been paid, has not been used for a
continuous period of one month or more since the tax or instalment was last
paid, he shall be entitled to a refund of an amount equal to one-twelfth of the
rate of annual tax payable in respect of such vehicle for each complete
calendar month of such period for which such tax has been paid:
Provided
that no such refund shall be admissible unless such person has surrendered the
certificate of registration and the token, if any, issued in respect of the
vehicle to the Taxation Officer, before the period for which such refund is
claimed.
(7)
An operator
of a transport vehicle entitled to any refund of tax under sub-section (1), shall
also be entitled to refund of such portion of the additional tax paid under
Section 5 or, as the case may be, under Section 6, as is attributable to the
period for which he is entitled to refund under sub-section (1); and the amount
of such refund shall be calculated on the same principle as is laid down in the
said sub-section.
[11](8) Where the operator, or as the case may be, the owner of a motor
vehicle is unable to use his motor vehicle due to an accident of the said
vehicle and the certificate of registration, the token, if any, issued in
respect of the said vehicle and the permit, if any are surrendered to the
Taxation Officer within a week from the date of such accident together with a
copy of the first information report, such surrender shall be deemed to have
been made on the date of the accident.]
Section 13 - Declaration by person keepingvehicle for use
(1)
The owner or
operator or every motor vehicle shall make a declaration in respect of it in
the prescribed form and shall deliver the declaration within the prescribed
time to the Taxation Officer and shall pay to him the tax or the additional tax
which he appears by such declaration to be liable to pay in respect of such
vehicle, as required by or under mis Act.
(2)
Where a
motor vehicle is altered so as to render the owner or operator thereof liable
to payment of enhanced tax or additional tax under Section 14, such owner or
operator shall make, within the prescribed time, an additional declaration in
the prescribed form showing the nature of the alteration made and shall deliver
it to the Taxation Officer and shall pay to him the difference in tax or
additional tax payable under Section 14.
Section 14 - Payment of difference in tax
Where any
motor vehicle in respect of which the tax or additional tax has been paid is
altered in such manner as to cause the vehicle to become a vehicle in respect
of which a higher rate of tax or additional tax is payable, the owner or
operator thereof shall in respect of such vehicle be liable jointly and
severally to pay the difference between the amount of tax or additional tax
payable after its being so altered.
Section 15 - Record of payment of the tax in the certificate of registration and grant of token
(1)
The Taxation
Officer shall record the payment of tax in the certificate of registration
granted in respect of the motor vehicle and in the case of a transport vehicle
shall also issue a token in the prescribed form.
(2)
The Taxation
Officer shall record payment of additional tax under Section 5 or Section 6, as
the case may be, in the certificate prescribed in this behalf, to be issued by
him.
Section 16 - Power to stop vehicle and enter
The driver
of a motor vehicle shall cause the vehicle to stop and remain stationary when
required so to do by the Taxation Officer, or any other Officer authorised by
the State Government in this behalf, in order to enable him to carry out any
duty imposed on him by or under this Act and such authority or other officer
may also enter the vehicle and travel in it for doing so.
Section 17 - Time table to be furnished
(1)
Every
operator of stage carriage shall, within such time and in such manner as may be
prescribed, furnish to the Taxation Officer a table regulating timings of
arrival and departure of his stage carriage, as well as the number of single
trips made in a quarter and such other particulars connected with his business,
as the Taxation Officer may, by order, from time to time, require.
(2)
Any
alteration in the timings or particulars referred to in sub-section (1), shall
be intimated by the operator to the Taxation Officer within fifteen days of
such alteration taking effect.
Section 18 - Appeal
(1)
Any person
aggrieved by an order of the Taxation Officer made under Section 12 may, within
thirty days from the date of receipt of such order, prefer an appeal to the
Appellate Authority.
(2)
The
Appellate Authority may, after giving the appellant an opportunity of being
heard pass such orders as it thinks fit.
(3)
Every order
made by the Appellate Authority in an appeal under subsection (1) shall be
final.
Section 19 - Punishment of offences
Whoever
contravenes any of the provisions of this Act or the rules made thereunder
shall be punishable with fine which may extend to five hundred rupees and for
the second or subsequent similar offence, be punishable with fine which may
extended to one thousand rupees:
Provided
that no Court shall, except for reasons to be recorded in writing, impose a
fine of less than five hundred rupees for any such second or subsequent
offence.
Section 20 - Recovery of Tax
(1)
Arrears of
any tax or additional tax or penalty payable under this Act shall be
recoverable as arrears of land revenue.
(2)
The tax, the
additional tax and penalty payable under this Act shall be first charge on the
motor vehicle including its accessories, in respect whereof it is due.
Section 21 - Power to enforce attendance of witnesses, etc
The
Appellate Authority, or the Taxation Officer making any inquiry under this Act
shall have all such powers as are vested in a civil court while trying a civil
suit, in respect of,--
(a)
the
summoning and enforcing of attendance of witnesses, and examining them on oath
or affirmation or otherwise and the issue of commission or request to examine
witnesses ;
(b)
compelling
anyone for the production of any document; and
(c)
punishing
persons guilty of disobedience of orders issued in exercise of such powers
referred to in the preceding clauses.
Section 22 - Detention of Transport vehicle in case of non-payment of tax
(1)
Where an
officer authorised by the State Government in this behalf, has reason to
believe that a transport vehicle has been or is being used by a person without
payment of tax, additional tax or penalty if any, he may seize and detain the
transport vehicle and for the purpose take, or cause to be taken, such steps as
may be considered, by him necessary, for the safe-custody of the transport
vehicle and, in particular, require the driver of such vehicle to convey it to
the nearest police station or any other place specified by him:
Provided
that the officer seizing the vehicle, shall, within forty-eight hours of such
seizure, send a report of such seizure to the concerned Taxation Officer.
(2)
A Transport
vehicle seized or detained under this section shall be released by the Taxation
Officer immediately on payment of the tax, additional tax, penalty or other
amount due for the non-payment whereof the vehicle was so seized or detained.
[12][(3) Where the tax, additional tax, penalty or other amount due for the
non-payment whereof a transport vehicle has been seized or detained under this
section, is not paid under sub-section (2) within the period of forty-five days
from the date of seizure or detention of the vehicle, the Transport
Commissioner may, without prejudice to any other action that may be taken under
this Act, cause the vehicle to be sold by public auction in the manner
prescribed and the sale proceeds of such Vehicle shall be adjusted towards the
tax, additional tax, the penalty or the other amount due in respect of such
vehicle and the expenses, if any, of such auction and the balance, if any,
shall be refunded to the owner or the operator of the vehicle.]
Section 23 - Bar of jurisdiction of Courts
No Civil
Court shall have jurisdiction to entertain any suit or proceeding in respect of
anything done, any action taken or any order or direction issued by the State
Government or any other authority or officer in pursuance of any power
conferred by, or in relation to its or his functions under this Act.
Section 24 - Compounding of offences
(1)
Subject to
such conditions as may be prescribed, an offence punishable under this Act may
be compounded cither before or after the institution of the prosecution, by the
Taxation Officer or any other officer empowered by the State Government in this
behalf by notification, on realisation of an amount equivalent to fifty per
cent of the maximum fine provided for such offence under this Act.
(2)
When an
offence is so compounded,--
(i)
before the
institution of the prosecution, the offender shall not be liable to prosecution
for such offence ;
(ii)
after the
institution of the prosecution, the compounding shall amount to acquittal of
the offender and no further proceedings shall be taken against the person for
the same offence.
Section 25 - Cognizance of offences
No Court
shall take cognizance of an offence punishable under this Act except on a
report in writing of the facts constituting such offence made by the Taxation
Officer.
Section 26 - Offences by Companies
(1)
When any
offence under this Act has been committed by a company, every person who, at
the time the offence was committed, was in charge of and was responsible to the
company for the conduct of the business of the company, as well as the company,
shall be deemed to be guilty of the offence and shall be liable to be proceeded
against and punished accordingly:
Provided
that nothing contained in this sub-section shall render any such person liable
to any punishment, if he proves that the offence was committed without his
knowledge or that he exercised all due diligence to prevent the commission of
such offence.
(2)
Notwithstanding
anything contained in sub-section (1) where an offence punishable under this
Act has been committed by a company and it is proved that the offence has been
committed with the consent or connivance of, or is attributable to any neglect
on the part of, any secretary, director, manager, or other officer of the
company, such secretary, director, manager, or other officer, shall also be
deemed to be guilty of that offence and shall be liable to be proceeded against
and punished accordingly.
Explanation.--For
the purpose of this section--
(a)
"Company"
means any body corporate and includes a firm or other association of
individuals ; and
(b)
"director"
in relation to a firm, means a partner-in the firm.
Section 27 - Protection of action taken in good faith
No suit,
prosecution or other legal proceedings shall lie against the State Government
or any of its officers or servants in respect of anything which in good faith
is done or intended to be done in pursuance of this Act or any rule, order or
direction made or given thereunder.
Section 28 - Power of State Government to make rules
(1)
The State
Government may, by notification make rules for carrying out the purposes of
this Act.
(2)
In
particular and without prejudice to the generality of the foregoing power, the
State Government may make rules for all or any of the following purposes,
namely?
(a)
prescribing
the manner and the form in which, and the authority to which application for
payment of tax or additional tax under this Act shall be presented;
(b)
prescribing
the form of any certificate, declaration, notice, receipt or token and the
particulars to be stated therein and the manner of exhibiting a token on a
motor vehicle ;
(c)
prescribing
the manner in which, and the fees on payment of which, token or certificate may
be granted or transferred under this Act ;
(d)
prescribing
generally the authorities by whom, and manner in which, any duties in respect
of or incidental to the carrying into effect of the provisions of this Act, may
be performed ;
(e)
regulating
the method of payment and recovery of the tax, additional tax and penalty ;
(f)
regulating
the manner in which exemptions from, and refunds of, the tax or additional tax
may be claimed and granted ;
(g)
prescribing
the fee for appeal and regulating the manner in which appeals may be instituted
and heard ;
(h)
prescribing
the manner of service of orders passed or notices issued under this Act ;
(i)
prescribing
the time for, and manner of, furnishing the time table and other particulars
under Section 17 ;
(j)
prescribing
the manner in which routes are to be classified ;
(k)
prescribing
the manner in which the Uttar Pradesh Road Transport Accidents Relief Funds
shall be administered and utilised ;
(l)
any other
matter for which rules are to be or may be made.
Section 29 - Power to remove difficulties
(1)
The State
Government may, for the purposes of removing any difficulty, by a notified
order, direct that the provisions of this Act shall, during such period as may
be specified in the order, have effect subject to such adaptations, whether by
way of modification, addition or omission, as it may deem to be necessary or
expedient:
Provided
that no such order shall be made after the expiration of two years from the
date of the commencement of this Act.
(2)
Every order
made under sub-section (1) shall be laid as soon as may be, before both the
Houses of State Legislature ; and the provisions of subsection (1) of Section
23-A of the Uttar Pradesh General Clauses Act, 1904 shall apply as they apply
in respect of rules made by the State Government under any Uttar Pradesh Act.
(3)
No order
under sub-section (1) shall be called in question in any court on the ground
that no difficulty as is referred to in sub-section (I) existed or required to
be removed .
Section 30 - Repeal and savings
(1)
The United
Provinces Motor Vehicles Taxation Act, 1935, the Uttar Pradesh Motor Gadi
(Yatri Kar) Adhiniyam, 1962, and the Uttar Pradesh Motor Gadi (Mal Kar)
Adhiniyam, 1964, are hereby repealed.
(2)
Without
prejudice to the generally of Section 6 of the Uttar Pradesh General Clauses
Act, 1904, the repeal of the enactments referred to in subsection (1) shall not
affect any liability incurred before the date of such repeal and the
proceedings under such enactment pending on the said date before any competent
authority or Court, and all proceedings relating to any such liability as
aforesaid instituted after the commencement of this Act, shall be continued and
disposed of as if this Act had not come into force.
Schedule I - FIRST SCHEDULE
FIRST
SCHEDULE
[SeeSection 4]
PART "A'
Classification of Vehicles other than transport vehicles with reference
to which rates have been prescribed in Parts B and C of this Schedule and Parts
A and B of the Second Schedule.
Description of Vehicles
I.
Motor Cycles
(which term includes scooters and mopeds)?
(1)
Not
exceeding 80 Kilograms in weight, unladen ;
(2)
Exceeding 80
Kilograms in weight, unladen but not exceeding 500 Kilogramsunladen.
II.
?(1) Vehicles not being motor cycles, constructed
and used solely for the conveyance of persons and light personal luggage with
seating accommodation for not more than six persons, exclusive of the driver.
(2) Trailers drawn by vehicles covered by this
Article.
III.
Vehicles
including Motor Cycles, weighing more than 500 kilograms in weight, unladen,
constructed or adapted for use for the conveyance of more than six persons,
exclusive of the driver?
(1)
(a) not
exceeding 2,000 kilograms in weight, unladen ;
(b) ?exceeding
2,000 kilograms but not exceeding 3,000 kilograms in weight, unladen ;
(c) ?exceeding
3,000 kilograms but not exceeding 4,000 kilograms in weight,unladen.
(d) ?exceeding
4,000 kilograms but not exceeding 5,000 kilograms in weight, unladen ;
(e) exceeding 5,000 kilograms in weight,unladen.
(2)
Trailers
drawn by vehicles covered by this Article.
[PART "B"
Rates of one time tax on vehicles under sub-section (1) of Section 4
Rates of one time tax in rupees
6
Sl. No. |
Vehicle according to the Articles of Part
"A" |
Registered on or after the date of the
commencement of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 |
Registered in the year 1987 and on or after
1-1-1988 and before the commencement of the U. P. Motor Vehicles Taxation Act, 1997 |
Registered in the year 1986 |
Registered in the year 1985 |
Registered in the year 1984 |
Registered in the year 1983 |
Registered in the year 1982 |
Registered in the year 1981 |
Registered in the year 1980 |
Regis-tered in the year 1979 |
Registered in the year 1978 |
Registered in the year 1977 or prior thereto |
1 |
2 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
14 |
|
1 |
I (1) |
800.00 |
634.00 |
475.00 |
316.00 |
158.00 |
158.00 |
158.00 |
158.00 |
158.00 |
158.00 |
58.00 |
58.00 |
2 |
I (2) |
1500.00 |
1350.00 |
1200.00 |
1050.00 |
900.00 |
750.00 |
600.00 |
450.00 |
300.00 |
163.00 |
163.00 |
163.00 |
3 |
II (1) |
2.5% of the cost |
4589.00 |
4180.00 |
3770.00 |
3361.00 |
2950.00 |
2539.00 |
2138.00 |
1720.00 |
1311.00 |
900.00 |
489.00 |
4 |
II (2) |
605.00 |
557.00 |
508.00 |
460.00 |
411.00 |
363.00 |
315.00 |
266.00 |
218.00 |
169.00 |
121.00 |
73.00 |
5 |
III (1) (a) |
2.5% of the cost of the vehicle |
5324.00 |
4840.00 |
4356.00 |
3872.00 |
3388.00 |
2904.00 |
2420.00 |
1936.00 |
1452.00 |
968.00 |
484.00 |
III(1) (b) |
2.5% of the cost of the vehicle |
7550.00 |
6873.00 |
6195.00 |
5518.00 |
4840.00 |
4162.00 |
3485.00 |
2807.00 |
2130.00 |
1452.00 |
774.00 |
|
7 |
III(1) (c) |
2.5% of the cost of the vehicle |
0430,00 |
9486.00 |
8543.00 |
7599.00 |
6655.00 |
5711.00 |
4767.00 |
3824.00 |
2880.00 |
1936.00 |
992.00. |
8 |
III(1) (d) |
2.5% of the cost of the vehicle |
12209.00 |
11108.0C |
10007.00 |
8906.00 |
7805.00 |
6703.00 |
5602.00 |
5400.00 |
3400.00 |
2299.00 |
1198.00 |
9 |
III(1) (e) |
2.5% of the cost of the vehicle |
2209.00 |
11108.0C |
10007.00 |
8906.00 |
7805.00 |
6703.00 |
5602.00 |
5401.00 |
3400.00 |
2299.00 |
1198.00 |
Plus 5324.00 for every 1000 Kgs, or part thereof
in excess of 500 Kgs. |
Plus 4888.00 for every 1000 Kgs. or part thereof
in excess of 500 Kgs. |
Plus 4453.00 for every 1000 Kgs. or part thereof
in excess of 500 Kgs. |
Plus 4017.00 for every 1000 Kgs. or part thereof in excess of 500 Kgs. |
Plus 3582.00 for every 1000 Kgs. or part thereof in excess of 500 Kgs. |
Plus 3146.00 for every 1000 Kgs. or part thereof
in excess of 500 Kgs. |
Plus 2710.00 for every 1000 Kgs. or part thereof in excess of 500 Kgs. |
Plus 2275.00 for every 1000 Kgs. or part thereof in excess of 500 Kgs. |
Plus 1839.00 for every 1000 Kgs. or part thereof in excess of 500 Kgs. |
Plus 1404.00 for every 1000 Kgs. or part thereof in excess of 500 Kgs. |
Plus 968.00 for every 1000 Kgs. or part thereof
in excess of 500 Kgs. |
Plus 532.00 for every 1000 Kgs. or part in thereof excess of 500 Kgs. |
||
10 |
III (2) |
1210.00 |
1113.00 |
1016.00 |
920.00 |
823.00 |
726.00 |
629.00 |
532.00 |
436.00 |
339.00 |
242.00 |
145.00 |
Provided that the rate of
one time tax on vehicles covered by Articles II (1), III (1) (a), III (0 (b),
III (1) (c), III (0 (d) and III (1) (e) of Part 'A' and registered on or after
the commencement of the Uttar Pradesh Motor Vehicles
Taxation (Amendment) Act, 2000 shall not be less thanRs. 5,000.00:
Provided further that the rate of tax in respect of all motor vehicles
driven by petrol shall be double of the rates specified against Articles I, II
and III of this part except in respect of the following classes of owners,
namely,--
(a)
an
individual,
(b)
a Municipal
Council, Municipal Corporation, Zila Panchayat, Nagar Panchayat or
KshettraPanchayat,
(c)
a University
established by or under any law,
(d)
any
recognised educational institution;
(e)
any public
charitable trust;
(f)
any other
class of persons using motor vehicles for public purpose! specified by the
State Government in this behalf by notifications:
Provided also that the rates of tax in respect of all motor driven by
diesel shall be double of the rates specified against Articles I, II and III of
this part.
[13][PART "C
Rates of tax (other than one time tax) under proviso to sub-section (J)
of
Section4
Sl. No. |
Vehicles according to the Articles of Part 'A' |
Annual rate of tax (in rupees) |
|
1 |
2 |
3 |
|
1 |
I(1) |
90.00 |
|
2 |
I(2) |
150.00 |
|
3 |
1I(1) |
500.00 |
|
4 |
II(2) |
55.00 |
|
5 |
III (1)(a) |
528.00 |
|
6 |
III(1)(b) |
748.00 |
|
7 |
III(1)(c) |
1034.00 |
|
8 |
III (1)(d) |
1210.00 |
|
9 |
III (1)(e) |
1210.00 plus Rs. 484.00 for every 10.000 Kilograms or part thereof in excess of
5000 Kilograms |
|
10 |
III(2) |
110.00: |
|
PART "D'
Rates of Tax on Transport Vehicles under sub-section(2) of Section 4
Article
Description of Vehicles Rate of Tax Per Quarter |
|
|
1 |
2 |
3 |
I |
Vehicles plying for the conveyance of passengers
and light personal luggage of passengers: |
Rs. p. |
(1) |
with seating capacity for not more than three
persons exclusive of the driver; |
95.00 |
(2) |
with seating capacity for four persons exclusive
of the driver; |
185.00 |
(3) |
with seating capacity for more than four but not
more than six persons exclusive of the driver: |
|
(a) three-wheelers; |
185.00 |
|
(b) others; |
230.00 |
|
(4) |
with seating capacity for more than six persons
but not more than twelve persons exclusive of the driver: |
|
(a) if intended for use on "A-Class"
route; |
350.00 |
|
(b) if intended for use on "B-Class"
route; |
250.00 |
|
(5) |
with seating capacity for more than twelve
persons but not more than twenty persons exclusive of the driver: (a) if intended for use on "A-Class" route; |
|
(i) for the first twelve seats |
350.00 |
|
(ii) for every additional seat |
30.00 |
|
(b) if
intended for use on"IB-Class'' route:
(i) for the first twelve seats 250.00 (ii) for every additional seat 25.00 (6) with seating capacity for more than twenty
persons but not more than thirty-five persons exclusive of the driver: (a) if intended for use on "A-Class"
route: (i) for the first twenty seats 590.00 (ii) fore very additional seat 35.00 (b) if intended for use on "B-Class"
route: (i) for first twenty seats 450.00 (ii) for every additional seat 30.00 (7) with seating capacity for more than
thirty-five persons exclusive of the driver: (a) if intended for use on "A-Class"
route Rs. 1115.00 + Rs. 45.00 for every seat in excess
of thirty-five seats. (b) if intended for use on "B-Class"
route Rs. 900.00 + Rs. 35.00 for every seat in excess
of thirty-five seats. Explanation.--For the purpose of this Article, fifty per cent of the
sanction standing capacity, if any, shall be reckoned as additional seating
capacity. |
|
II
Vehicles plying for hire for the conveyance of limited number of passengers
and the transport of a limited quantity of passengers' goods, the lax payable
under Article I in respect of the authorised number of passenger seals in
addition to tax for every metric ton of the registered laden weight of the
vehicle, or part thereof: |
45.00 |
III
Vehicle plying for transport of goods only excluding trailers attached to
tractors, which trailers are used solely for agricultural purposes, for every
metric ton of the registered laden weight of the vehicle or part thereof: |
|
(i) for
one region; |
70.00 |
(ii) for
more than one region ; |
85.00 |
IV Tractor
by which trailer is drawn and which is used for purposes other than
agricultural purposes--tax in addition to the tax paid in respect of the
trailer or trailers drawn by it:
45.00 |
Explanations.--
(1)
Where any
motor vehicle is used for various purposes or in such a manner as to cause it
to be taxable under more than one Article of this Schedule, the tax payable
shall be at the highest appropriate rate.
(2)
Where a
motor vehicle is equipped with sleeping berths, each sleeping berth shall, for
the purposes of Articles I and II of this part be regarded as the equivalent of
two passenger seats.
(3)
Every
trailer attached to or drawn by a motor vehicle, which is taxable under any of
the Articles II, III and IV of this part be regarded as a separate motor
vehicle liable to appropriate tax as specified in that Article.
Schedule II - SECOND SCHEDULE
SECOND SCHEDULE
[See Section 12]
PART "A'
Rates of refund of one time tax under sub-section (3) of Section 12
Sl. No.
Vehicles according to the Articles of Part
"A" of the First Schedule |
Amount to be refunded for each month of non-use
of the motor vehicle (in rupees) |
|
|||
1 |
2 |
3 |
|||
1 |
I(1) |
3.00 |
|||
2 |
I(2) |
5.00 |
|||
3 |
II(1) |
20.00 |
|||
4 |
II(2) |
2.00 |
|||
5 |
III(l)(a) |
24.00 |
|||
6 |
III(l)(b) |
34.00 |
|||
7 |
III (1) (c) |
47.00 |
|||
8 |
III (1) (d) |
55.00 |
|||
9 |
III(1)(e) |
Rs. 55.00 plus Rs. 22.00 for every 1000 Kilograms
or part thereof in excess of 5000 Kilograms |
|||
10 |
III(2) |
5.00: |
Provided
that the rates of refund shall be double of the amounts specified above in
respect of all vehicles in respect whereof tax at double rate has been paid
under the provisions to Part 'B' of the First Schedule.
[PART "B'
Rates of one time tax on vehicles under subsection (5) of Section 12
Amount to be refunded (in Rs.) in case the age of the vehicles from the
month of this original registration is
Sl. No. |
Vehicle according to the Articles of Part
"A" of 1st Schedule |
Not more than one year |
More than one year but not more than two years |
More than two years but not more than three years |
More than three years but not more than four years |
More than four years but not more than five years |
More than five years but not more than six years |
More than six years but not more than seven years |
More than seven years but not more than eight years |
More than eight years but not more than nine
years |
More than nine years but not more than ten years |
More than ten years but no more than eleven years |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
1 |
I (1) |
475.00 |
317.00 |
158.00 |
Nil |
Nil |
Nil |
Nil |
Nil |
Nil |
Nil |
Nil |
2 |
I (2) |
1200.00 |
1050.00 |
900.00 |
750.00 |
600.00 |
450.00 |
300.00 |
168.00 |
Nil |
Nil |
Nil |
3 |
II (1) |
4180.00 |
3770.00 |
3361.00 |
2950.00 |
2539.00 |
2130.00 |
1720.00 |
1321.00 |
900.00 |
489.00 |
Nil |
4 |
II(2) |
508.00 |
460.00 |
411.00 |
363.00 |
315.00 |
266.00 |
218.00 |
169.00 |
121.00 |
73.00 |
Nil |
5 |
III (1)(a) |
4840.00 |
4356.00 |
3872.00 |
3388.00 |
2904.00 |
2420.00 |
1936.00 |
1452.00 |
968.00 |
484.00 |
Nil |
6 |
III (1)(b) |
6873.00 |
6195.00 |
5518.00 |
4840.00 |
4162.00 |
3485.00 |
2807.00 |
2130.00 |
1452.00 |
774.00 |
Nil |
7 |
III (l)(c) |
9486.00 |
7543.00 |
7599.00 |
6655.00 |
5711.00 |
4767.00 |
3824.00 |
2880.00 |
1936.00 |
992.00 |
Nil |
8 |
III (1)(d) |
11108.00 |
10007.00 |
8906.00 |
7805.00 |
6703.00 |
5602.00 |
4501.00 |
3400.00 |
2299.00 |
1198.00 |
Nil |
9 |
III (1)(e) |
11108.00 |
10007.00 |
8906.00 |
7805.00 |
6703.00 |
5602.00 |
4501.00 |
3400.00 |
2299.00 |
1198.00 |
Nil |
Plus |
Plus |
Plus |
Plus |
Plus |
Plus |
Plus |
Plus |
Plus |
Plus |
Nil |
||
4453.00 |
4017.00 |
3582.00 |
3146.00 |
2710.00 |
2275.00 |
1839.00 |
1404.00 |
968.00 |
532.00 |
|||
for every |
for every |
for every |
for every |
for every |
for every |
for every |
for every |
for every |
for every |
|||
1000 |
1000 |
1000 |
1000 |
1000 |
1000 |
1000 |
1000 |
1000 |
1000 |
|||
Kilograms |
Kilograms |
Kilograms |
Kilograms |
Kilogram |
s Kilograms |
Kilograms |
Kilograms |
Kilograms |
Kilograms |
|||
or part thereof in |
or part thereof in |
or part thereof in |
or part thereof in |
or part thereof in |
or part thereof in |
or part thereof in |
or part thereof in |
or part thereof in |
or part thereof in |
|||
excess of |
excess of |
excess of |
excess of |
excess of |
excess of |
excess of |
excess of |
excess |
excess |
|||
5000 |
5000 |
5000 |
5000 |
5000 |
5000 |
5000 |
5000 |
of 5000 |
of 5000 |
|||
Kilogram |
Kilogram |
Kilogram |
kilogram |
kilogram |
Kilogram |
Kilogram |
Kilogram |
Kilogram |
Kilogram |
|||
10 III(2) |
1016.00 |
920.00 |
823.00 |
726.00 |
629.00 |
532.00 |
436.00 |
339.00 |
242.00 |
145.00 Nil |
||
Provided
that the rates of refund shall be double of the amounts specified above in respect
of all vehicles in respect whereof tax at double rate has been paid under the
provisions to Part 'B' of the First Schedule.]
Schedule III - THIRD SCHEDULE
THIRD SCHEDULE
[See Section 5]
Rates of Additional 'fax on goods carriages
(A)
Additional
tax on Goods Carriages ' [operating under permits granted by authorities having
jurisdiction within Uttar Pradesh]:
Article |
Area of
Operation |
Rate of
additional tax per quarter |
1 |
2 |
3 |
I. |
[14][***] |
|
II. |
[15][* * *] |
|
(i) for
one region: |
Rs. [16][100.00]
per metric ton of the [17][gross
vehicle weight] of the vehicle or part thereof. |
|
(ii) for
more than one region: |
Rs. [18][130.00]
per metric ton of the [19][gross
vehicle weight] of the vehicle or part thereof. |
[20][Provided that the rate of additional tax in respect of the goods
carriages carrying exclusively agricultural produce, minerals and petroleum
goods shall behalf of the rates specified against Articles I and II.]
Explanations.--[21] [*
* *]
(B)
Additional
Tax on a goods carriage operating under national permit granted under
sub-section (12) of Section 88 of the Motor Vehicles Act, 1988 by a State other
than the State of Uttar Pradesh or a Union Territory shall be Rs. 5,000.00 for
each year or part thereof.
Schedule IV - FOURTH SCHEDULE
FOURTH SCHEDULE
[SeeSection 6]
Rates of Additional Tax on stage carriages
I.
In respect
of vehicles, other than Omni bus when used as contract carriage, operating in
plains, excluding [22][*
* *] Jhansi Region.
(a)
Rates of
additional tax on each seat:
Serial No |
Distance ran in a quarter (in Kms.) |
Amount of Quarterly Tax |
|
On 'A' Class routes |
On 'B' Class routes |
||
1 |
2 |
3 |
4 |
1. |
[23] [* * *] |
Rs. |
Rs. |
2 |
[24] [* * *] |
||
3. |
[25] [* * *] |
||
4. |
[26] [upto 9,000] |
[27] [376.00] |
[28] [393.00] |
5. |
Exceeding 9000 but not exceeding 11,700 |
[29] [458.00] |
[30] [511.00] |
6. |
Exceeding 11,700 but not exceeding 14,400 |
[31] [565.00] |
[32] [630.00] |
7. |
Exceeding 14,400 but not exceeding 18,000 |
[33] [705.00] |
[34] [787.00] |
8. |
Exceeding 18,000 |
[35] [705.00] plus [36][177.00]
for every 4,500 Kms. or part thereof. |
[37] [787.00] plus 4 [198.00]
for every 4,500 Kms. or part thereof: |
Provided
that the additional tax on a stage carriage operating within the limits of a corporation
or a municipality shall beRs. 4,200 per quarter in respect of a stage carriage
having not more than 35 seats andRs. 6,000 per quarter in respect of a stage
carriage having more than 35 seats.
(b)
Rates of
additional tax on stage carriages covered by temporary permits issued for the
conveyance of passengers on special occasions such as to and from fairs and
religious gatherings and for marriage parties, tourist parties or such other
reserved parties:
(i)
For vehicles
with seating capacity for not more than 42 persons exclusive of the driver and
conductor:
Rs. 13 5.00 per day in addition to the tax payable under clause (a) of
Article I for the number of days for which the temporary permit is issued.
(ii)
For vehicles
with seating capacity for more than 42 persons exclusive of the driver and
conductor:
Rs. 225.00 per day in addition to the tax payable under clause (a) of
Article I for the number of days for which the temporary permit is issued:
Provided that the rates of additional tax on express, semi deluxe,
deluxe and air-conditioned stage carriage shall be:
(i)
express Five
per cent higher than the rates under clause (a) or clause (b) of Article I, as
the case may be.
(ii)
semi-deluxe
Eight per cent higher than the rates under clause (a) or clause (b) of Article
1, as the case may be.
(iii)
deluxe
Twenty per cent higher than the rates under clause (a) or clause (b) of Article
I, as the case may be.
(iv)
?air-conditioned
Fifty per
cent higher than the rates under clause (a) or clause (b) of Article I, as die
case may be:
[38][Provided further that for calculation of additional tax under Clause
(b) the number of days a stage carriage covered by the temporary permit is
operated out of Uttar Pradesh shall not be taken into account.]
II.
[39][* * *]
III.
[40][Omitted]
IV.
In respect
of vehicles, other than Omni bus when used as contract carriage, operating in
Jhansi Region:
(a)
Rates of
additional tax on each seat:
Serial No. |
Distance run in aquarter (in Kms.) |
Amount of Quarterly Tax |
|
On 'A' Class O nroutes |
On 'B' Class routes |
||
1. |
2. |
3. |
4. |
Rs. |
Rs. |
1.
[41]* * * ]
2.
[42][* * *]
3.
[43][* * *]
1
2 |
3 |
|
|
4. |
[44] [Upto 9,000 |
[45] [265.00] |
[46] [294.00| |
5. |
Exceeding 9000 but not exceeding 11,700 |
[47] [344.00] |
[48] [383.00] |
6. |
Exceeding 11,700 but not exceeding 14,400 |
[49] [424.00) |
[50] [473.00] |
7. |
Exceeding 14,400 but not exceeding 18,000 |
[51] [529.00] |
[52] [590.00] |
8. |
Exceeding 18,000 |
[53] [529.00] PLUS RS. [54] [131.00]:
for every 4,500 Kms. or part thereof. |
[55] [590.00] plus Rs. [56][
148.00] for every 4,500 Kms. or part thereof: |
Provided
that the additional tax on a stage carriage operating within the, limits of a
corporation or a municipality shall be Rs. 4,200 per quarter in respect of a
stage carriage having not more than 35 seats and Rs. 6,000 per quarter in
respect of a stage carriage having more than 35 seats.
(b)
Rates of
additional tax on stage carriages covered by temporary permits issued for the
conveyance of passengers on special occasions such as to and from fairs and
religious gatherings and for marriage parties, tourist parties or such other
reserved parties:
(i)
For vehicles
with seating capacity for not more than 42 persons, exclusive of the driver and
conductor:
Rs. 135.00 per day in addition to the tax payable
under clause (a) of Article IV for the number of days for which the temporary
permit is issued. |
|
(ii) For vehicles with seating capacity for more
than 42 persons, exclusive of the driver and conductor: |
Rs. 225.00 per day in addition to the tax payable
under clause (a) of Article IV for the number of days for which the temporary
permit is issued: |
Provided
that the rates of additional tax on express, semi deluxe, deluxe and
air-conditioned stage carriage shall be:
(i) express
Five per cent higher than the rates under clause
(a) or clause (b) of Article IV, as the case may be. |
|
(ii) semi-deluxe |
Eight per cent higher than the rates under clause
(a) or clause (b) of Article IV, as the case may be. |
(iii) deluxe |
Twenty per cent higher than the rates under
clause (a) or clause (b) of Article IV, as the case may be. |
(iv) air-conditioned |
Fifty per cent higher than the rates under clause
(a) or clause (b) of Article IV, as the case may be: |
[57][Provided further that for calculation of additional tax under Clause
(b) the number of days a stage carriage covered by the temporary permit is
operated out of Uttar Pradesh shall not be taken into account.]
V.
In respect
of Contract Carriage:
(a) covered by permits issued under Section 74 or
sub-section (9) of Section 88 of the Motor Vehicles Act, 1988 by authorities
having jurisdiction within Uttar Pradesh: |
|
Amount of Quarterly Tax (in Rupees) |
|
[58][(i) Motor Cab with seating capacity for not more
than three persons exclusive of the driver. |
13 [300.00] |
(i-a) Three Wheeler Motor Cab with seating
capacity for more than three persons but not more than six persons exclusive
of the driver. |
13 [600.00] |
(i-b) Motor Cab other than specified in
sub-clauses (1) and (1-a) |
13 [2000.00] |
(ii) Maxi Cab |
13 [
10,000.00] |
(iii) for vehicles with seating capacity for more
than 12 persons but not more than 20 persons exclusive of the driver and conductor. |
13,709.00 |
(iv) for vehicles with seating capacity of more
than 20 persons but not more than 41 persons exclusive of the driver and
conductor. |
20,563.00 |
(v) for vehicles with seating capacity of 42
persons and above exclusive of the driver and conductor. |
24,646.00 |
(vi) for deluxe bus |
29,786.00 |
(vii) for air-conditioned bus |
34,499.00 |
[59][(b) Covered by permits under sub-section (9) of Section 88 of the Motor
Vehicles Act, 1988 read with Motor Vehicles (All India Permit for Tourist
Transport Operators) Rules, 1993, issued by authorities having jurisdiction
outside the State of Uttar Pradesh:
Date of operation in Uttar Pradesh
Rate of Additional tax for each seat (in Rupees) |
|
(i) Upto three days |
100.00 |
(ii) Exceeding 3 days but not exceeding 15 days |
300.00 |
(iii) Exceeding 15 days but not exceeding 30 days |
500.00 |
(iv) Exceeding 30 days |
500.00 plus |
additional tax calculated at the rates specified
against Serial Numbers (i), (ii) or (iii) as the case may be, for the days
exceeding 30 days. |
Explanations.--(1)
The total quarterly tax payable under this Schedule on a stage carriage shall
be such number of times of the rates given under I [60][Articles
I, II] and IV above, as the maximum number of seats permitted by the
Registering Authority under the relevant provisions of the Motor Vehicles Act,
1988. For this purpose, fifty per cent of the sanctioned standing capacity, if
any, of a stage carriage shall be reckoned as additional seating capacity, with
the fraction of a seat being counted as one seat.
(2) ??The quarterly run distance
of a stage carriage under sub-clause (a) of each of the [61][Articles
I, II] and IV of this Schedule shall be such numbers of one way trips as are
permitted under the conditions of the permit multiplied by the total kilometres
involved in one such trip.
(3) ???Until such time as the
timings and trips are fixed by the State Transport Authority or the Regional
Transport Authority, as the case may be, an operator shall pay additional tax
on the quarterly run distance to be arrived at on the basis of trips operated
by the vehicle prior to the enforcement of this Act.
(4)?? 'Express State-carriage'
means a stage carriage which--
(a)
operates on
a route length of not less than 200 kilometres except Lucknow-Kanpur route and
stops only at District and Tahsil headquarters ;
(b)
conforms to
the following specifications:
(I)
each passenger's
seat?
(i)
should have
a minimum area of 40 x 38.5 centimetres measured on the straight lines along
and at right angle to the front of each seat;
(ii)
should be
provided with 9 centimetre thick seat cushion ;
(iii)
should be
provided with back rest of height of 56 centimetres with 2.5 centimetres thick
cushion with terrycot rexine cover and head rest of 40/15.24 centimetres x
23centimetres.
(II)
Seating
arrangement-Seating layout should be three and two on either side, all seats
facing forward with a clear space of not less than 66.2 centimetres between the
back of seats within 28 centimetres leg space.
(III)
Windows--113
centimetres wide fitted with Safety glasses conforming to the specifications
laid down in Rule 100 of the Central Motor Vehicles Rules, 1989.
(IV)
Driver's
Cabin--Driver's Cabin should behalf partitioned, and
(V)
Should have
the facilities of an audio system and internal fluorescent tube lighting.
(5)'?? Semi-deluxe stage
carriage'means a stage carriage which conforms to the following specifications:
(I)
each
passenger's seat?
(i)
should have
a minimum area of 40 x 40 centimetres measured on the straight lines along and
at the right angle to the front of each seat;
(ii)
should be
provided with seat cushion of 9 centimetres ;
(iii)
should be
provided with back rest of height of 61 centimetres with 5 centimetres thick
cushion with foam rexine cover and head rest of 40/17.78 centimetres x
26.67centimetres.
(II)
Seating
arrangement-Seating layout should be three and two on either side, all seats
facing forward with a clear space of not less than 71.2 centimetres between the
back of seats with 30 centimetres leg space.
(III)
Windows--142.5
centimetres wide fitted with safety glasses conforming to the specifications
laid down in Rule 100 of the Central Motor Vehicles Rules, 1989.
(IV)
Driver's
Cabin--Driver's cabin should behalf partitioned, and
(V)
Should have
the facilities of an audio system and internal fluorescent tube lighting.
(6)"? Deluxe stage
carriage" or "Deluxe bus" means a bus which conforms to the
following specifications:
(I)
each
passenger's seat?
(i)
should have
a minimum area of 45.8 x 45.8 centimetres measured on the straight lines along
and at right angle to the front of each seat;
(ii)
should be
provided with seat cushion of 10centimetres:
(iii)
should be provided
with back rest of the height of 71.2 centimetres with 5 centimetres thick
cushion with foam rexine or tapestry cover and head rest of 40/17.78
centimetres x 26.67centimetres.
(II)
Seating
arrangement--Seating layout should be two and two on either side, all seats
facing forward with a clear space of not less than 71.2 centimetres between the
back of seats with 38 centimetres leg space.
(III)
Windows--142.5
centimetres wide fitted with filmed safety glasses conforming to the standards
laid down by the Bureau of Indian Standards.
(IV)
Driver's
cabin--Driver's Cabin should be fully partitioned; and
(V)
Should have
the facilities of video system and internal fluorescent tube lighting.
(7)?? ?For the purposes of this schedule, seat will
not include the drivers and the conductor's seat.
(8) ??Where any motor vehicle is
taxable under more than one of the Articles of this Schedule, the additional
tax payable shall be at the highest appropriate rate.
(9)[62] [*
* *]
(10)' Jhansiregion' means districts of Lalitpur, Jhansi, Jalaun,
Hamirpur, [63][Mahoba
Chhatrapati Shahuji Maharaj Nagar and Banda.]
(11) 'Meerut region' means districts of Muzaffarnagar, Meerut, [64][Ghaziabad
and Baghpat, Gautam Budh Nagar, SaharanpurBulandshahr].
(12) ?In this Schedule, the
expressions 'Corporation' and 'municipality' shall have the meanings
respectively assigned to them in the Uttar Pradesh Municipal Corporations Act,
1959 and the Uttar Pradesh Municipalities Act, 1916.
Schedule V - FIFTH SCHEDULE
FIFTH SCHEDULE
[See Section 6]
Formula of Additional Tax payable by the Uttar Pradesh State Road
Transport Undertaking, under Section 6:
Gx21
121
In this Schedule--"G" stands for gross receipts of the
undertaking on account of passenger traffic during any calendar month.
Schedule VI - SIXTH SCHEDULE
[65][SIXTH SCHEDULE
[See Section 10]
The rates of Additional Tax payable under Section 10 by transport
vehicles plying in Uttar Pradesh a temporary permit granted by an authority
having jurisdiction outside Uttar Pradesh:
I. Goods Carriages II. Public service vehicle: |
Rs. 50.00 per day for the number of days of
operation in Uttar Pradesh |
Days of operation in Uttar Pradesh |
Rate of Additional Tax per sent (in rupees). |
(a) Ordinary Public Service Vehicles-- |
|
(i) Upto 7 days |
150.00 |
(ii) Exceeding 7 days but not exceeding 30 days |
400.00 |
(iii) Exceeding 30 |
400.00 plus additional tax calculated at the
rates specified against Serial Numbers (i or (ii) as the case may be, for the
days exceeding 30 days. |
(b) Deluxe or Semi-Deluxe or Air-conditioned
Public Service Vehicles-- |
|
(i)Upto 7 days |
200.00 |
(ii)Exceeding 7 days but not exceeding 30 days |
600.00 |
(iii) Exceeding 30 |
600.00 plus additional tax calculated at the rates specified
against Serial Numbers (i) or (ii) as the case may be, for the days exceeding
30 days.] |
?
[1] Received the assent the Governor of U. P. on
December 15, 1997, Vide Noti. No. 1879/XVII-V-1-12/97, published in U. P. Gazette,
Extraordinary, Part I (Ka), dated 15th December, 1997.
[2] Subs, by U. P. ACT NO. 4 of
2000
[3] ?Ins. by U. P. Act No. 4 of 2000.
[4] Subs, by U.P. Act No. 21 of
2004, for
[5] Ins. by U. P. Act No. 25 of
2001
[6] Subs, by UP. Act No. 21 of
2004, for the words "owned or controlled by a State Transport
Undertaking".
[7] Subs, by U. P. Act No. 5 of 1999 or before the date
of its transfer, as if the transferee was the owner of the said motor vehicle
during the period for which such tax, additional tax or penalty is due.
[8] Subs, by U. P. Act No. 25 of
2001
[9] Subs, by U. P. Act No. 25 of
2001, for the words "under clause (1)"
[10] Subs, by U. P. Act No. 5 of
1999, for the words "complete calendar month"
[11] Ins. by U. P. Act No. 5 of
1999
[12] Ins. by U. P. Act No. 25 of 2001
[13] Subs, by U. P. Act No. 4 of 2000
Provided
that the rates of tax in respect of all motor vehicles driven by petrol shall
be double of the rates specified in Articles I, II and III of this part except
in respect of the following classes of owners, namely:--
(a)
an
individual;
(b)
a Municipal
Council, Municipal Corporation, Zila Panchayat, Nagar Panchayat or
KshettraPanchayat;
(c)
a University
establishsed by or under any law;
(d)
any
recognised institution;
(e)
any public
charitable trust;
(f)
any other
class of persons using motor vehicles for public purposes specified by the
State Government in this behalf by notifications:
Provided
further that the rates of tax in respect of all motor vehicles driven by diesel
shall be double of the rates specified against Articles I, II and III of this
part]
[14] Omitted by ibid
[15] Omitted by ibid
[16] Subs, by U. P. Act No. 4 of
2003(w.e.f. 2-11-2003)
[17] Subs, by U. P. Act No. 9 of
1999, for the words "registered laden weight"
[18] Subs, by U. P. Act No. 4 of
2003(w.e.f. 2-11-2003)
[19] Subs, by U. P. Act No. 9 of
1999, for the words "registered laden weight"
[20] Ins. by ibid.
[21] Omitted by ibid
[22] The words "Meerut
and" Omitted by U.P. Act No. 30 of 1999
[23] Omitted by U.P. Act No. 4 of
2003
[24] Omitted by U.P. Act No. 4 of
2003
[25] ?Subs by ibid
[26] ?Subs by ibid
[27] Subs by U.P. Act No. 25 of
2001
[28] Subs by U.P. Act No. 25 of
2001
[29] Subs by U.P. Act No. 25 of
2001
[30] Subs by U.P. Act No. 25 of
2001
[31] Subs by U.P. Act No. 25 of
2001
[32] Subs by U.P. Act No. 25 of
2001
[33] Subs by U.P. Act No. 25 of
2001
[34] Subs by U.P. Act No. 25 of
2001
[35] Subs by U.P. Act No. 25 of
2001
[36] Subs by U.P. Act No. 25 of
2001
[37] Subs by U.P. Act No. 25 of
2001
[38] Ins. by U. P. Act No. 9 of
1999
[39] Article II, omitted by U. P.
Act No. 4 of 2003
[40] Article III, omitted by U.
P. Act No. 30 of 1999
[41] Article II, omitted by U. P.
Act No. 4 of 2003
[42] Article II, omitted by U. P.
Act No. 4 of 2003
[43] Omitted by Act No. 4 of 2003
[44] Subs, by U. P. Act No. 4 of
2003
[45] Subs, by U. P. Act No. 25 of
2001
[46] Subs, by U. P. Act No. 25 of
2001
[47] Subs, by U. P. Act No. 25 of
2001
[48] Subs, by U. P. Act No. 25 of
2001
[49] Subs, by U. P. Act No. 25 of
2001
[50] Subs, by U. P. Act No. 25 of
2001
[51] Subs, by U. P. Act No. 25 of
2001
[52] Subs, by U. P. Act No. 25 of
2001
[53] Subs, by U. P. Act No. 25 of
2001
[54] Subs, by U. P. Act No. 25 of
2001
[55] Subs, by U. P. Act No. 25 of
2001
[56] Subs, by U. P. Act No. 25 of
2001
[57] Ins. by U. P. Act No. 5 of
1999
[58] Subs, byibid.
[59] Subs, by U. P. Act No. 4 of
2003
[60] Subs, by U. P. Act No. 30 of
1999, for the words'' Articles I, II, III''
[61] Subs, by U. P. Act No. 30 of
1999, for the words'' Articles I, II, III''
[62] Explanation (9), Omitted by
Act No. 4 of 2003
[63] Subs, by U. P. Act No. 5 of
1999
[64] Explanation (9), Omitted by
Act No. 4 of 2003
[65] Subs, by U. P. Act No. 4 of 2003