(a) If the tax leviable in respect of any motor vehicle remains un paid by any person liable for payment thereof and such person before having paid the tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has to be or the person / company/ financier who has possession or control of such shall be liable to pay the said tax to the taxation authority.
--- ~- 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.l6.500.00 Rs.4125.00 12 MT and above +Rs. + Rs. 125.00 for
500.00 for every additional I every MT above 12 MT additional I MT above 12 MT
(i)The Tax payable under Schedule 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 ete .. @ 2.00% of the cost of the vehicle excluding AT.
OTE:- l. 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 1si day of the month of payment of tax.
Liability to pay arrears 0f Tax ofa Person succeeding to transfer of the ownership, possession or control of motor vehicles.
2. (a) If the tax le 'iable in respect of any motor vehicle remains un paid by an person lia ie or pa rnent thereof and such person before having paid the ax has sferred the ownership of such vehicle or has ceased to be .n • 0_ - on or 0 01 of such vehicle, the person to whom the owne . of': e .e . le has to be or the person / company/ financier who has po 01of such shall be liable to pay the said tax to the ax '0.
(b) Nothing contained in thi tai liability to pay 0 said tax of or has ceased to e in 10.:
eemed to affect the o h transferred the ownership • 01 0 S eh ehi le.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1335
3. In case of Transport Vehicle under category of Taxation Schedule-Il Article -I I III IlII IVNNIIVII NIII, if the registered owner fails to pay the Annual I Quarterly tax on due date or within the grace period as provided under the AMV Taxation Act, 1936, the Registered owner shall be levied with a fine Rs. 5/- per day for defaulting period (including the grace period).