(i) New Vehicle registered in the State of Assam for the first time and vehicle completing a period upto 3 years from the date of registration (3 Seater) Rs.1800/- . Annually Annually(ii) New Vehicle registered in the Rs.3500/- State of Assam for the first time and vehicle completing a period upto 3 years from the date of registration.
(For ehicle of seating capacity from 4 to 7 persons)
(i) ehicles completing a period 0 Rs.l 00/- above 3 years and upto 6 years from the date of registration.
(ii)Vehicles completing a period of Rs.1600/- above 6 years and upto 10 years from the date of registration.
(i)Vehicles completing a period of Rs.3300/- above 3 years and upto 6 years from the date of registration.
(ii)Vehicles completing a period of Rs.3200/- above 6 years and upto 10 years from the date of registration.
2 (1)For existing old vehicles under this category already regi tere in the State of sam (3 Seater)
(2)For existing old vehicles under this category already registered in the State of Assam. (For vehicles seating capacity from 4 to 7 persons) :-
3. After expiry of 10 years from the date of registration of a vehicle and in case of renewal thereof depending upon the fitness and technical features etc.
A vehicle may pay 3 (three) years Annual Tax at a time as per Schedule - II after commencement of this Amendment Act on payment of which such vehicle would be entitled for periodic permit for three years and shall be e ernpted from. a; . e t
4.
Annual or quarterly tax as the case may be as per Scheduled- II 3 years annual tax as per Schedule -II Annually Annually Annually Annuall Annual or Quarterly tax as the case may be Optional J. • No.
lJescnpnon OT YClli\.:lC I -
(ii) New Vehicle registered in the Rs.3500/- State of Assam for the first time and vehicle completing a period upto 3 years from the date of registration.
(For vehicle of seating capacity from I 4 to 7 persons)
(i) ehicles completing a period 0 - Rs.1700/- above 3 years and upto 6 years from the date of registration.
(ii)Vehicles completing a period of Rs.1600/- above 6 years and upto 10 years from the date of registration.
(i)Vehicles completing a period of Rs.3300/- above 3 years and upto 6 years from the date of registration.
(ii)Vehicles completing a period of Rs.3200/- above 6 years and upto 10 years from the date of registration.
(i) New Vehicle registered in the State of Assam for the first time and vehicle completing a period upto 3 years from the date of registration (3 Seater) Rs.1800/- Annually Annually
1.
2 (I)For existing old ehicles under this category already registered in the tate of ssam (3 eater) I Annual or quarterly tax as the case may be as per Scheduled- II Annually Annually
(2)For existing old vehicles under this category already registered in the State of Assam, (For vehicles seating capacity from 4 to 7 persons) :- 3 ~ears annua ax as per he le -II Annuall,
3. After expiry of 10 years from the date of registration of a ehicle and in case of renewal thereof depending upon the fitness and technical features etc.
Annually Annual or Quarterly tax as the case may be I Op ional
4. A vehicle may pay 3 (three) years Annual Tax at a time as per cheduJe - IIafter commencement 0 till Amendment Act on paymen 0:
which such vehicle would be , itle for periodic permit for three 'ears and shall be exempted from payrnen I of permit fees.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1331 ARTICLE No.l (D):- Refund of One-time Tax on Removal of Vehicle to Other State or on CanceUation of Registration:-
1. Personalized 2, 3 and 4 wheeler vehicles registered in Assam, but permanently transferred out of Assam or on cancellation of Registration, the one-time tax paid for the said motor vehicle shall be entitled to claim refund at of deduction of 10% of the Tax paid for the year/ years use in Assam.
2. The procedure of application for refund of one-time tax in case of Non-Transport (personalized) vehicle and grant of refund thereof shall be made by the Commissioner of Transport, Assam.
3. No refund of one-time tax in case of three wheeler transport (commercial) vehicle shall be applicable.
Note:
1. The purchaser of personalized vehicles costing more than Rs. 6.00 lakh who prefer payment of one-time tax in slabs, shall have to pay the one-time tax for remaining period immediately after expiry of the taxes paid; failing which a fine of Rs. 5/- per diem shall be levied from the due date for payment of Tax.
2. In case of non-transport (personalized) vehicles ( 2, 3, &4 wheelers) after payment of one-time tax (OIT) at a time or in two slabs (4 wheelers above cost prices Rs. 6.00 lakh), as the case may be no payment of further tax shall be applicable; but renewal of registration shall have to be made under Rule, 52 (1) of CMV Rule, 1989 by paying required fee under Rule 81 of CMV Rules, 1989.
3. In case of non-transport (personalized) vehicle, taxes shall be le ied from the date of sale of the vehicle by the Dealer. One delay of registration for a period more than 7 days from the date of sale of a ehicle, a fine of Rs. 5/- per day shall be levied from the date of sale in case of both non-transport and transport vehicle.
4. Non- transport (personalized) vehicle of the officers of the Armed forces and Central Government / undertaking who are coming to the State temporarily on transfer in service are exempted from payment of MV Tax, provided he has paid the OIT of the vehicle in the other State.
SCHEDULE-II ARTICLE NO.I: PASSE GER VEHICLES FOR COMMERCIAL PURPOSE ~l. !Description of Vehicle Annual Tax Quarterly Tax lNo.
1 Three Wheeler with Rs.1500.00 Rs.400.00 passenger carrying capacity upto 3 excluding driver persons 2 Three Wheeler with Rs.3000.00 Rs.800.00 passenger carrying capacity 4 persons upto 7 persons 3 4 Wheeler vehicles with Rs.I000.00 passenger carrying Rs.4000.00 capacity upto 6 persons to operate in one City or a Re ion ~ , "",,,,.-.,, •.•rvr- - '" 0 e-ti e tax paid or the said motor o deduction of 10% of the Tax paid for the
2. The procedure of application for refund of one-time tax in case of Non-Transport (personalized) vehicle and grant of refund thereof shall be made by the Commissioner of Transport, Assam.
3. No refund of one-time tax in case of three wheeler transport (commercial) vehicle shall be applicable.
Note:
1. The purchaser of personalized vehicles costing more than Rs. 6.00 lakh who prefer payment of one-time tax in slabs, shall have to pay the one-time tax for remaining period immediately after expiry of the taxes paid; failing which a fine of Rs. 5/- per diem shall be levied from the due date for paymentofTax.
2. In case of non-transport (personalized) vehicles ( 2, 3, &4 wheelers) after payment of one-time tax (OTT) at a time or in two slabs (4 wheelers above cost prices Rs. 6.00 lakh), as the case may be no payment of further tax shall be applicable; but renewal of registration shall have to be made under Rule, 52 Cl) of CMV Rule, 1989 by paying required fee under Rule 81 of CMV Rules, 1989.
3. In case of non-transport (personalized) vehicle, taxes shall be levied from the date of sale of the vehicle by the Dealer. One delay of registration for a period more than 7 days from the date of sale of a vehicle, a fine of Rs. 5/- per day shall be levied from the date of sale in case of both non-transport and transport vehicle.
4. Non- transport (personalized) vehicle of the officers of the Armed forces and Central Government 1 undertaking who are coming to the State temporarily on transfer in service are exempted from payment of MY Tax, pro ided he has paid the OTT of the vehicle in the other State.
SCHEDULE-II ARTICLE NO.I : PASSENGER VEHICLES FOR COMMERCIAL PURPOSE SI. tDescription of Vehicle Annual Tax Quarterly Tax No.
1 Three Wheeler with Rs. 1500.00 Rs.400.00 passenger carrying capacity upto 3 excluding driver persons 2 Three Wheeler with Rs.3000.00 Rs.800.00 passenger carrying capacity 4 persons upto 7 persons 3 4 Wheeler vehicles with Rs.I000.00 passenger carrying IRs.4000.00 capacity upto 6 persons to operate in one City or a Region 4 4 Wheeler vehicles with Rs.6500.00 Rs.1650.00 passenger carrying capacity upto 6 persons to operate all over the State SI. No. Description of Vehicle Annual Tax Quarterly Tax 1 2 3 4 1 Not exceeding 2 M.T. ~s. 1000.00 Rs.250.00 2 Exceeding 2 M.T. 1Rs. 2000.00 Rs.500.00 but not exceeding SM.T.
3 Exceeding 5 M.T. Rs.4000.00 Rs.I000.00 but not exceeding
9M.T.
4. Exceeding 9 MT 1Rs. 6000.00 Rs.1500.00 1332 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 5 Vehicles with Rs.!900.00 passenger carrying Rs.7500.00 capacity upto !0 persons 6 Vehicles with Rs.2800.00 passenger carrying Rs.l! 000.00 capacity upto 13 persons 7 Vehicles with passenger Rs.12000.00 Rs.3000.00 carrying capacity upto 14 to 30 persons 8 Vehicles with passenger Rs. 14,400.00 Rs.3600.00 carrying capacity more than + Rs.130.00 for T Rs. 33.00 for 30 persons every additional every additional seat seat abo e 31 abo e 3 J 9 Omni Tourist Bus Rs. 18,000.00 Rs.4500.00 10 Deluxe / Super Deluxe Rs. 14,400.00 Rs. 3600.00 Express Bus -Rs. 1 .00 for -r«. 37.00I e er: seat abov e 3 I for every seat I I above 31.
11 All Assam Super , Deluxe Contract Rs. -5000.00 Rs. 13,750.00 Carriage I Article No.- 11Tractors SI. No. Description of ~nnual Tax Quarterly Tax vehicle 1 Light trailer, carrying capacity Ills. 1000.00 Rs.2S0.00 less than 2 MT 2 Medium trailer, carrying capacity ~s. 2000.00 Rs.SOO.OO above 2 MT upto 5 T Article No. III Trailors passenger carrying s.I 000.00 capacity upto 13 persons 7 Vehicles with passenger Rs.12000.00 Rs.3000.00 carrying capacity upto 14 to 30 persons 8 Vehicles with passenger Rs. 14,400.00 Rs.3600.00 carrying capacity more than + Rs.130.00 for Rs. 33.00 for 30 persons very additional very additional seat eat above 31 bove 31 9 Omni Tourist Bus Rs. 18,000.00 Rs.4500.00 10 I Deluxe / uper Deluxe Rs. 14,400.00 Rs. 3600.00 Expre s Bus "1""Rs. 145.00 for Rs. 37.00 e 'er: seat abov e 3 1 for every seat I above 31.
11 All Assam Super Deluxe Contract Rs. -5 000.00 Rs. 13,750.00 Carriage Article No.- 11Tractors SI. No. Description of Vehicle Annual Tax Quarterly Tax 1 2 3 4 1 Not exceeding 2 M.T. IRs. 1000.00 Rs.250.00 2 Exceeding 2 M.T. Rs.2000.00 Rs.500.00 but not exceeding
5M.T.
3 Exceeding 5 M.T. Rs.4000.00 Rs.I000.00 but not exceeding
9M.T.
4. Exceeding 9 MT tRs.6000.00 Rs.1500.00 Article o. IIITrailors SI. o. Description of nual Tax uarterly Tax ehicle 1 Light trailer carrying capacity .1000. Rs.250.00 less than 2 . IT 2 Medium trailer carrying capacity Rs.2 Rs.500.00 above 2 MT up to 5MT 3 Heavy trailer, Rs.1000.00 carrying capacity above 5 MT but not exceeding 9 MT 4 Exceeding 9 . 1T .6000.00 Rs.1500.00 THEA SAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1333 ARTICLE NO.: IV MECHA ICAL CRA E MOUNTED 0 MOTOR VEHICLE SI. Description of Vehicle Annual Tax Quarterly Tax No.
1 Not exceeding 3 MT Rs.5000.00 Rs. 1250.00 2 Exceeding 3 MT Rs.8000.00 Rs.2000.00 but not exceeding 5 MT 3 Exceeding 5 MT Rs. 12000.00 Rs.3000.00 but not exceeding 9 MT 4 Exceeding 9 MT Rs. 14000.00 Rs.3800.00 ARTICLE o. V: Vehicle used for Carriage of goods (General unrestricted (Goods, Water tanker etc.)
Annual Tax IQuarterl Tax Sl.
o.
De cription of I ebicle (General Good Truck) 1 Authorized to carry 1 MT or less Rs.2400.00 Rs.600.00 Exceeding 1 MT to 3MT2 Rs.4600.00 Rs. 1150.00 3 Exceeding 3 MT to 9MT Rs.4600.00 +Rs. 950.00 for every additional 1 MT above 3 MT Rs. 1150.00 +Rs. 235.00 for every additional 1 MT above 3 MT 4 Exceeding 9 MT Rs. 10,800.00 + Rs. 350.00 for every additional 1 MTabove 9 MT Rs.2700.00 + Rs. 85.00 for every additional 1 MTabove9MT Rs. 13,500.00 +Rs. 470.00 additional 1 MT and above 12MT 5 Authorized to carry 12 MT and above Rs.3375.00 + Rs. 115.00 for every additional 1 Tabove 12 .IT l. D cription of ehicle Annual Tax Quarterly Tax No.
1 Not exceeding 3 MT Rs.5000.00 Rs.1250.00 2 Exceeding 3 MT Rs.8000.00 Rs.2000.00 but not exceeding 5 MT 3 Exceeding 5 MT Rs. 12000.00 Rs.3000.00 but not exceeding 9 MT 4 Exceeding 9 MT Rs. 14000.00 Rs.3800.00 I SL De cription of '0. ehicle Annual Tax Quarterl Tax (General Good True ) 1 Authorized 0 Rs.2400.00 Rs.600.00 carry _IT or less 2 Exceeding 1 Tto Rs.4600.00 Rs. 1150.003MT 3 Exceeding 3 MT to Rs.4600.00 Rs. 1150.00 9MT +Rs. 950.00 +Rs. 235.00 for every for every additional 1 additional 1 MT above 3 MT above 3 MT MT 4 Exceeding 9 MT Rs. 10,800.00 Rs.2700.00 + Rs. 350.00 f+- Rs. 85.00 for for every every additional 1 additional 1 MTabove 9 MTabove9MT MT 5 Authorized to Rs. 13,500.00 Rs.3375.00 carry 12 MT and +Rs. 470.00 + Rs. 115.00 above additional 1 for every MT and above additional 1 12MT MTabove 12 MT ARTICLE o. V: Vehicle used for Carriage of goods (General unrestricted (Goods, Water tanker etc.)
ljJ4 ARTICLE NO. VI : Vehicle used for Carriage of Petroleum Products, LPG, CNG and Hazardous Goods SI. Description of Vehicle No. General Goods Truck iAnnual Tax Quarterly Tax 1 Authorized to carry Rs. 12000.00 Rs.3000.00 less than 9 MT 2 Authorised to carry Rs. 14400.00 Rs.3600.00 exceeding 9 MT 3 Authorised to carry Rs.16,500.00 Rs.4125.00 12 MT and above +Rs. + Rs.125.00 or
500.00 for every additional I every MT above 12 .T additional ) MT above 12 MT I
(i)The Tax payable under cheduJe II article I
(ii)The Tax payable under Schedule II article V ARTICLE NO. VIII ;- Any Other Vehicle The Annual Rate of Tax in case of any other vehicle (Non Transport & Transport ) not covered under any category mentioned above such as - Dumper / Tipper , Excavator, Hydraulic crane, Camper Van , Cash Van , Mobile Canteen, Mobile Workshop, Mobile Clinic, Fork - lift, Tow - truck, Mobile Rig , Mobile Cementing Unit & any other truck mounted machineries etc .. @ 2.00% of the cost of the vehicle excluding T.
NOTE ;-
1. Annual Tax :- Means Taxes due for payment for a period of 12 (twelve) continuous months which may be considered either on the basis of calendar year or financial year.
The Annual Tax for Commercial Vehicle shall be considered for a period of 12 Calender months from 1st day of the month of payment of tax.
Liability to pay arrears of Tax ofa Person succeeding to transfer of the ownership, possession or control of motor vehicles.