Central Regulation 2011
1. The Bomboy Motor Vehicles Tax (Amendment) Regulation, 2011
2. The Andaman and Nicobar Islands Marine Fishing (Amendment) Regulation, 2011 2012
1. The Dadra and Nagar Haveli Excise Regulation, 2012 2013 NIL 2014 NIL 2015
1. The Dadra and Nagar Haveli Value Added Tax (Amendment) Regulation, 2015.
2. The Daman and Diu Value Added Tax (Amendment) Regulation,2015. 2016
1.The Andaman and Nicobar Islands Anatomy Regulation, 2016. 2017
1. The Lakshadweep Panchayats (Amendments) Regulation, 2017
2. The Andaman and Nicobar Islands Entertainment Tax Repeal Regulation, 2017
3. The Dadra and Nagar Haveli Value Added Tax (Amendment) Regulation, 2017
4. The Daman and Diu Value Added Tax (Amendment) Regulation, 2017
5. The Andaman and Nicobar Islands (Municipal) Amendment Regulation, 2017
6. The Andaman and Nicobar Islands Value Added Tax Regulation, 2017 2018
1. The Daman And Diu Municipalities (Amendment) Regulation, 2018
2. The Dadra and Nagar Haveli Municipal Council (Amendment) Regulation, 2018
3. The Andaman And Nicobar Islands (Municipal) Amendment Regulation, 2018 2019
1. The Daman And Diu Civil Courts (Amendment) Regulation, 2019
2. The Dadra And Nagar Haveli (Civil Courts And Miscellaneous Provisions) Amendment Regulation, 2019 2020
1. The Union Territory of Dadra and Nagar Haveli and Daman and Diu Goods and Services Tax (Amendment) Regulation, 2020
2. The Union Territory of Dadra and Nagar Haveli and Daman and Diu Central Goods and Services Tax (Amendment) Regulation, 2020
3. The Dadra and Nagar Haveli Value Added Tax (Amendment) Regulation, 2020
4. The Union Territory of Dadra and Nagar Haveli and Daman and Diu (Extension with Modifications of the Goa, Daman And Diu Excise Duty Act, 1964) Excise Regulation, 2020
5. The Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020
6. The Laccadive, Minicoy and Amindivi Islands Land Revenue and Tenancy (Amendment) Regulation, 2020. m--(~)04/0007/2003-11 REGISTERED NO. DL-(N)O4/0007/?003--11 mm EXTRAORDINARY V'T 11-WJC 1
PART II - Section 1 ~~~ PUBLISHED BY AUTHORITY Tio In] T$ m, T*, -13, 201 1/ * 23, 1932(W) No. 11 NEW DELEKC, THURSDAY, JANUARY l3,2011/PAUSA 23,1932 (SAKA) --- w m * * ~ ~ * * * m f B ; ~ m ~ * i ; * w ~ - t r d ; l Separate paging is given to this Bart in order that it may be filed as a separate compilation. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 1 3th January, 20 1 11Pausa 23,1932 (Saka) THE BOMBAY MOTORVEHICLES TAX (AMENDMENT) REGULATIOlV, 201 1 Promulgated by the President in the Sixty-first Year of the Republic of India. ARegulation further to amend the Bombay Motor Vehicles Tax Act, 1958, as extended to the Union territory of Dadra and Nagar Haveh. In exercise of the powers conferred by articlp 240 of the Constitution, the Preside111 is pleased to promulgate the following Regulation made by her.
1. (11 This Regulation may be called the Bolnbzy Motor Vehicles l a x (Amertdmentj Short title Regulation, 20 1 1 . and toll-met~ccrnent ( j j It shali come into fol.ce on such date as the Administrator may, by r!9titiCation u i the . ,-,-*-. - --...-----.-.,... .<-, -..-.--..-.-..a. f f i ~ i a i . . G ~ e d p p --,--,--.,--... ... .-.--,. "- --.-.--. -.......w*.+-...,.--,.," . ~ ~ ~ > , , - , . , . , , . , , , , , ~ ~ .,*. * **..,,d*, ~ ,,.,.-,,-,-, ,__,_" . 2 ?'HE GAZETI'E OF INDJ.4 ESTRAORI1W:ZRY [P.ART IT- -- - .- -- -- D e f ~ n i r ~ o n s . 2. 111 the Bombay Motor Vehicles TaxAct,I 958 as extended to the Union territory of Dadra and Nagar Haveli (hereinafter referred to as tne principal Act), throughout the Act,-
(i) for the words and tjgures "Motor Vehicles Act,1939", the words and figures 4 of 1939 .'Motor Vehicles Act.1988" shall be substituted; 59 of 1988
(ii) for the words "Tax Token", the words "Tax Receipt" shall be substituted;
(iii) for the word "Token", the word "Receipt" shall be substituted, Amendment 3. In section 2 of the prhcipal Act,-- of section 2.
(i) after clause (IB), the following clause shall be inserted, nzine1y:- ' (1C) "cast of vehicle", on and from the cornrnencement of the-Bombay Motor Vehicles Tax (Amendment) Regulation, 20 11 in relation t o -
(a) a vehicle manufactured in India, means cost as per the purchase invoice of the vehicle issued either by the manufacturer or the dealer of the vehicle and shall include thc basic. manufacturing cost, excise duty and the sales tax or Value Added Tax payable in the Union territory of Dadra and Nagar Haveli; and ( b ) a vehicle imported into India irrespective of its place of manufacture, means cost as per the landed value of the vehicle consisting of the assessable value under the Customs Act, 1962 and the customs 52 of 1962. duty paid thereupon, including the additional duty paid, if any, as endorsed in the Bill of Entry by the Customs Department in the Union territory of Dadra and Nagar Haveli;';
(ii) after clause (2), the following clauses shall b,e inserted, namely:- '(2A) LLmotor vehicle" means a motor vehicle as defined in the Motor Vehicle Act, 1988, whether using motor spirit or fuel other than motor spirit;, 59 of 1988. (2B) "non-transport vehicles" means vehicles other than transport vehicles;';
(iii) after clause (3, the following clause shall be inserted, namely:- c f i A \ <L+, L l a i i ~ p ~ r t vehicles" means pubiic service vehicles, goods carriage, a school bus or a private service vehicle;';
(iv) for clause (P), the following clause shall be substituted, namely:- L 0 '< ( ) year" in reliilion to a fleet-owner means tine financial year; and in any other case, means a period of twelve months commencing on thc I st day of the month in which a motor vehicle is registered or a new registration mark is assiped to it under the Motor Vehicles Act, 1988.'. 59 of 1988 Amendment of section 3.
4. In section 3 of the principal Act,-
(i) in sub-section (I), after the second proviso, the following proviso shall be . . inserted, namely:- "Provided also that nothing contained in this sub-section shall, on and from the commencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 20 1 I , apply to the Union territory of Dadra and,Nagar Haveli.";
(ii) after sub-section (l), the fol!owing sub-section shall be inserted, namely:- '(IA) Subject io ihe provisions of this Act, on and from the commencement oftheBombay Motor 'Jehicies Tgx (Amendment) Regulation;2O 1 i, there shall be levied and r,ollected in the Ijnion tel-rito1-y of Dadra and Nagar t-Iaveii, on all See. 11 THE. GAZETTE OF INDLA EXT17.AORDh1ARY - -- - ((1) transport vehicles used or kept for use in the Union ten-itory, a tax at such rates as fixed by the Ad~ninistrator, by notification inthe Officia! Gazette, but not exceeding the maxk~~um rates specilied in the Scliedule A;
(b) non-transport motor cycles and tricycles used or kept for use in the Union territory, a one-time tax as specified in the Schedule B:
Provided that ifthe vehicle is registered after the date on which this sub-section takes effect (hereafter in this sub-section refeired to as "the said date"), at the rates specified in Part I of the Schedule B:
Provided further that if the vehicle is already registered before the said date and on which the tax is already paid, at the rates specified in Part 11 of the Schedule B:
Provided also that if the vehicle is first registered in any other State or Union territory and thereafter on transfer of vehicle thereof in the Union territory of Dadra and Nagar Haveli, having regard to the month of the first registration in the other State or [Jnion territory, a tax at the rates specified in Part I1 of the Schedule B;
(c) non-transport motor cars, ornni buses and other vehicles used or kept for use in the Union territory, a one-time tax as specified in the Schedule C:
Provided that if the vehicle is registered after the said date, at the rates specified in Part I of the Schedule C:
Provided further that if the vehicle is already registered before the said date and on which the tax is already paid, at the rates specified in Part I1 of the Schedule C:
Provided also that if the vehicle is first registered in any other State or Union territory and thereafter on transfer of vehicle thereof in the Union territory of Dadra and Nagar Haveli, having regard to the month of the first registration in the other State or Union territory, at the rates specified in Part I1 of the Schedule C.';
(iii) in sub-section (2), the following proviso shall be inserted, namely:- "Provided that nothing contained in this sub-section shall on and from the commencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 201 1, apply to the Union territory of Dadra and Nagar Haveli.";
(iv) after sub-section (2), the following sub-sections shall be inserted, namely:- "(3) On and fkom the commencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 20 1 1, in relation to Union territory of Dadra and Nagar Haveli, for the purposes of this Act, a registered owner or any person having possession or control of a motor vehicle shall be deemed to use or keep such vehicle for use in Union territory, unless he intimates in writing in advance to the Taxation Authority in the prescribed manner that the vehicle shall not be used or kept for use in the Union territory during any period specified in the intimation ar~d the Taxation Authority has, in the prescribed manner, certified that such motor vehicle was not used or kept for use in the Union territory durirg the period specified in the certificate.
Provided that, where a vehicle is rendered incapable of being used ol kept i B for US^ on account of any accident, mechanical defect or any other sufficient i cause, which makes it impossible to give an advance intimation as aforesaid, then s~ich intimat~on may be given in the prescribed manner within a period of ->-I-". _ _ - - - s s e v e n d ~ t r o m ~ ~ o T ~ ~ e - ~ ~ T c ~ E ~ o ~ - ~ e ~ ~ - - " - ~ ~ ~ - ~ ~ t f 1 4 THE GJ4ZETTE OF iNDIA EXTKAORDIN4KY [P~R ' I . 11- I ~ ~ s e r t i o n of section 3A. Levy of "green tax" Amendment of section 4
Provided further tha!., where the intimation is reci:ived by the Taxation Au~hority after the co~ni~~encement of the period of non-user or after the expiry of the period specified in the preceding proviso, as the ;;ase may be, and the whole ofthe period specified in the intimation has not expired prior to the date of receipt of the intimation, the Taxation Authority may recover, in full, the tax payable for the period upto the date of receipt of the intimation and certify in the prescribed manner that the motel- vehicle was not used or kept for use in the Union territory during the remainhg part of the period specified in the intimation.
(4) On and from the commencement of the Bombs;, Motor Vehicles Tax (Amendment) Regulation, 201 1, in relation to the Union r-,rritory of Dadra and Nagar Haveli, notwithstanding anything contained in sub. section (3) even if no intimation has been given under that sub-section, the Taxation Authcrity may, where he is satisfied that a motor vehicle was not used or kept for use in the Union territory of Dadra and Nagar Haveli during aiiji pel iod, for reasons to be recorded in writing certify that such motor vehicle was not used or kept for use in the Union territory of Dadra and Nagar Haveli during the period specified in the certificate.".
5. After section 3 of the principal Act, the following section shall be inserted, namely:- '3A. A cess called "green tax" shall, on and from the commencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 20 11, be levied and collected in the Union territory of Dadra and Nagar Haveli in addition to the tax levied under section 3 on all motor vehicles which have completed the period of fifteen years from the date of initial registration, at the time of renewal of registration and suitable for use on road, as specified in column (2) of the Schedule D, at the rates specified in column
(3) thereof, for the purpose of implementation of various measures to control air pollution.'.
6. In section 4 of the principal Act,-
(i) in sub-section (I), the following proviso shall be inse~ed , namely:- "Provided that nothing contained in this sub-sectioil shall, on and from the commencement ofthe Bombay Motor Vehicles Tax (Amendment) Regulation, 23 1 1, apply to i l i ~ Dadra and ?<agar Haveli.";
(ii) after sub-section (I), the following sub-section shall be inserted, namely:- '(IA) On and &om the commencement of the Bombsy Motor Vehicles Tax (Amendment) Regulatioc, 20 11, the tax !evia%le under clause (a) of sub-section (IA) ofsection 3, in the Union territory ofnadra and Nagai Haveli, shall be paid in advance by every registered owner or any person having possession or control of motor vehicle as,-.
(a) annually, at the rates f ~ e d by the Administrator under c la~~se (a) of sub-section (IA) of section 3 (hereinafter referred to ac the "annual rate"); or
(b) for one or more quarters on payment of each such quarter atonefourth of the annual rate plus ten per cent. of quarte- rate thereof (herein after refelred to as the "quarterly rate"); or (cj for any period less than a quarter, expiri1:g on the last day of quarter, at the rate of one-twelfth of annual rate of tax, plus twenty per cent. ofmonthly rate thereof (hereinafterreferred to ac the "monthly rat$"'.';
(iii) in sub-seition (Z,), L!ie 5~llowing proviso shai! be irlserted, narne1y:- "P~ovided that'notbiilg conra~ncd in t h ~ s sub-scci~cn shall, on and Oorn the ~omrnerlcclnent ofthz kkmbav Mq~>k&&ies IraxQi~~&n)JIe6ul-&.~- ---- ------------- 201 1. apply to the l>adra dn33Lga; Hctvei~ ''; SEC. :I. 1 THE GAZETTE OF INDIA EXTMORDINARY 5
(iv) after sub-section (2), the following sub-sections shail be inserted, namely:--- ''(3) On and from the commencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 201 1, where a transport vehicle is brought for use or for being kept for use in the Union territory of Dadra and Nagar Elaveli, on the basis of a temporary permit issued under the Motor Vehicles Act, 1988, the tax shall be levied and collected. in the manner as provided in section 4 forthe whole of the period for which it is used or kept for use in the Dadra and Nagar Haveli.
(4) On and from the coinmencement of the Bombay Motor vehicles Tax (Amendment) Regulation, 20 1 1, the tax levied for non-transport motor vehicles, in accordance with the provisions of the clauses (b) and (c) of sub-section (1Aj of section 3, shall be paid in advance in a lump sum by the registered owner or the persons having possession or control of the vehicle and the tax so paid shall be the one-time tax of the vehicle unless the vehicle is altered during such period, or proposed to be used in such a manner as to cause the vehicle to become a vehicle in respect of which a different tax is payable:
Provided that in respect of non-transport vehicles registered prior to the date of commencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 201 1, of which taxes were, being paid annually, the tax specified in the Schedules B and C shall be paid on or before the date of completion of the period of sixty days from the date of commencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 201 1 .".
7. In section 5 of the principal Act,- Amendment of section 5 .
(i) in sub-section (I), the following proviso shall be inserted, namely:- "Provided that nothing contained in this sub-section shall on and from the commencement ofthe Bombay Motor Vehicles Tax (Amendment) Regulation, 201 1, apply to the Union territory of Dadra and Nagar Haveli."; ( i i) after sub-section (I), the following sub-sect1011 shall be insertcd, namely:-- "(1A) On and from the commencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 20 11, when the tax leviable under section 3 in respect of any motor vehicle in the Union territory ofDadra and Nagar Haveli is paid, the Taxztion Authority shall issue, tc! the persnn paying tax,-
(a) a receipt in the prescribed form indicating therein that such tax has been paid; and
(b) a certificate of payment of tax in the prescribed form, indicating therein, the rate at which the tax is leviable and the specific period or as the case may be, life time of a vehicle for which the tax is paid.".
8. In section 6 of the principal Act,- Amendment
(i) in sub-section (I), the following proviso shall be inserted, namely:- of section 6 . "Provided that nothing contained in this sub-section shall, on and from the commencement ofthe Bombay Motor Vehicles Tax (Amendment) Regulation, 201 1, apply to the Union territory of Dadra and Nagar Haveli."; 4 (ii) after sub-section ( I ) , the following sub-section shall be inserted, namely:- "(1A) Subject to the provis!ons o f th i s section,.on and .from the' ' commencement of the Bombay Motor Vehicles Tax (Amendmelit) Regulation, 6 THE Gl\%i;',T7B OF h7DIA EXTRAORDMAJY [PART 11- - -- -- ---- --
Provided that such declaration along with the payment of tax in respect of the transport vehicles entering into the Union t e r r i t o ~ of Dadra and Nagar Haveli shall be delivered at the Tax Collection Centre nearest to the point of entry into the i.Jnion territory of Dadra and Nagar Haveii .";
(iii) in sub-section ( 3 ) , for the words and figures "Chapter VIII of the Motor Vehicles Act, 1939", the words and figures "Chapter XI of the Motar Vehicles Act, 4 of 1939. 1988" shall be substituted; jy of 1988
(iv) in sub-section (9, the following proviso shall be inserted, namely:- "Provided that nothing contained in this sub-section shall, on and from the commencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 20 1 1, apply to the Union territory of Dadra and Nagar 'laveli.";
(v) after sub-section ( 4 , the following sub-sections shall be inserted, namely:- "(6) On and from the commencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 20 1 1, on receipt of a declaration together with the certificate of taxation in respect of any altered motor vehicle, the Taxation Authority may for the purpose of ascertaining the changed rate of tax, require the vehicle to be inspected by such authority as he may specify in this behalf and on the basis of the report of inspection received by him, the Taxation ,4uthority may assess the changed rate of tax payable in respect of such altered vehicle.
(7) On and from the coinmencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 20 1 1, on receipt of the additional tax, the Taxation Authority shall issue a receipt in respect of the additional tax, and shall suitably mend the certificate of taxation under his signature and date.". Amendment 9. In section 7 of the principal Act, the following proviso shall be inserted, namely:- of section 7. 'Provided that the provisions of this section, on and from the commencement of the Bombay Motor Vehicles Tax (Amendment)-Regulation, 201 1, in relation to the Union territory of Dadra and Nagar Haveli, shall have effect as if for the words "tax payable for such unexpired portion at the higher rate and the rate at which tax was paid before the alteration or use of the vehicle for that portion and until such additional tax has been paid, the Taxation.Aacthority shall not grant a fresh tax token in respect of a vehicle so altered or proposed to be so used", the words "tax payable for such unexpired portion at the higher rate and the rate at which tax was paid before the alteration or use of the vehicle for that portion" had been substituted.'. Amendment 10. In section 9 of the principal Act, after sub-section (4), the following sub-sections of section 9. shall be inserted, namely:- "(5) On and from the commencement of the Bombay Motor Vehicles Tax (~mendment) Regulation, 20 1 1, where a registered owner or any person having possession or control of a motor vehicle has paid tax in excess of the amount due from him, the 'Taxation Authority shall, after ascertaining that no arrears of tax in respect of such vehicle for any period are due from such registered owner or person, refund the excess ail~ounl to such registered owner or person: c,er,ificate oftaxa?i:in fi.)rrecordjng therein such payment ofthe tax, the Tzxation SEC. I j THE GAZETTE OF INDIA EXTKAOWINAKY 7 - therein the future period in respect of which the r e h d a b l e amount or, as the case may be. the portion thereof has been appropriated for pa~~ment of tax and shall refund the balance,if any, remaining after such appropriation to such owner or a person.
(6) On and from the commencement of the Bombay Motor Vehicles Tax (Amendment) Kegulation, 20 1 1, where any r e W oftax in respect of any vehicle is made under this section, the Taxation Authority shall cause entry of such refund to be made in the certificate of taxation.
(7) On and fiom the commencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 201 1, notwithstanding anything contained in sub-section (I), where a tax has been paid under sub-section (IA) of section 3, a registered owner of non-transport vehicle shall be entitled to refund of tax at the rate specified in the Schedule B or, as the case may be, Schedule C in case of,--
(a) removal of motor vehicle to any other State on transfer of ownership or change of address; or
(b) scrapping of it due to accident or any other reason:
Provided that, the refund of tax shall be granted by the Taxation Authority,- ( i ) in the case of removal of motor vehicle outside the Union territory of Dadra and Nagar Haveli on transfer of ownership or on change of address, only on production of sufficient proof of its transfer outside the Union territory; and
(ii) in the case of scrapping of motor vehicle only on production of a certificate fiom the insurance company or any other sufficient documentary evidence that it is beyond repair and cannot be used again.
(8) On and fiom the comtnencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 201 1, notwithstanding anything contained in sub-sections (1) and (3), where a 11011-transport motor vehicle in respect of which tax has been paid under section 3, is altered or used in such manner as to cause ii to become a motor vehicie in respect of which the tax is ieviable at a lower rate, the person who has paid such tax shall be entitled on production of the certification to a refimd of a sum equal to the difference between amount of one-time tax that would have been payable in respect of such motor vehicle had the change of use, not been effected to qualify it for tax for iower rate and the amount of tax leviable on such vehicle at the lower rates; and the Taxation Authority shall cause an entry of such refimd to be made in the certificate of taxation.". 1 11. In section 12 of the principal Act, the following proviso shall be inserted, namely:- Amendment i of section d "Provided that, on and from the commencement of the Bombay Motor Vehicles 12: 1 Tax (Amendment) Regulation, 20 11, in relation t o the Union territory of Dadra and 1 Nagar Haveli, if the amount Lf arrears oftax including interest excteds an mount of . . . I ten thousand rupees, the officcr designatcd in this bchalf by thc Union territory, inay I I by an order, grant subject to such conditions as may be specified in such order, a d facility of making the paymer~t in installments not exceeding four, withh a period of one year.'".
12. After section 12 of the principal Act, the following sections shall be inserted, Insel-tion of namely :-- new secticns
12.A an:i 12B. 8 'THL GA. ETTE OF JNDIA EXTRAORD%lW,Y !PART 11- A -- -- --- -- Restriction on use of motor vehicles Power t o seize and - detain motor vehicle in case of nonpayment of tax. Amendment of section 1 6 . Insertion of new sections 26 and 27. Levy of tolls on motor vehicles. " 12A. On and 1 om the coinmencement of the Bombay Motor Vehicles Tax (Amendment) Regulat sn, 20 1 1, in relation to the Unton territory of Dad;a and Nagar Haveli, no motor vehi\ !e used or kept fer use in the Union territory shail be used on any road in the 1Jnior territoly in case any tax payabie in respect thereof remains unpaid for a period mo e than rhirty days after it has become due under tbe provisions of this Act, until the ta and kterest, if any, due is paid.
12B. On snd f r c m the commencement of the .Bombay Motor Vehicles Tax (Amendment) Regulat: In, 201 1, in relation to the Union territory of Dadra and Nagar Haveli, without prejud; -e to the provisions of sections 12, 12A and 16, where any tax due in respect of any vt hicle has not been paid as specified in section 4, such officer not lower in rank than hat of an Inspector of Motor Vehicles of the Motor Vehicles Department or an inspet.?or of a Police Department, as the Union temtory of Dadra and Nagar Haveli may empc wer in this behalf, may, subject to the rules made in this behalf, seize and detain the mo; 3r vehicle in respect ofwhich the tax is due under this act, and for this purpose, take 01 %:awe to be taken all steps for the proper maintenance and safe custody of the vehicle: 1 ntil the tax and interest, if any, due in respect of the vehicle is paid and may provide fo! charges, if any, to be recovered for the custody and inaintenance of the vehicle.".
13. In section 16 of the ;,rincipalAct, in sub-section (I), in clause (c),- (4 after sub-alaus: (ii), the following proviso shall be inserted, namely:- 'Provided th .rt the provisions of this clause, on and £torn the commence~nent of the Bombay Mo or Vehicles Tax (Amendment) Regulation, 201 1, h relation to Union territoly of 3adra and Nagar Haveli , shall have effect as if for the words "such vehicle" wk5rever they occur, the words "such transport vehicle" had been substitl~ted;
(ii) after the provi: o as so inserted, the following sub-clause shall be inserted, namely:- "(iii) On and &om the commencement ofthe Bombay Motor Vehicles Tax (Amendment) Regdation, 20 1 1, in relation to the Union territory of Dadra and Nagar Haveli, whe:.e a person is guiity of an offence is a registered owner of a non-transport motcr vehicle on which one-time tax is levied under clauses (b) and (c) of sub-secrion (]A) of section 3, the fme shall not be less than three hundred rupees an+-l which may extend up to a sum equal to the one-time tax payable in respect i:f such vehicle; and in the event of such person having been previously convicted of an offence under this section, the fine shall not be less than five hundred nipees and which may ex te~d to a sum equal to twice the onetime tax payable in -i.espect of such vehicle.".
14. After section 25 of t:le principal Act, the following sections shall be inserted, namely:- '26. (1) Subject tc; the provisions of section 3 of the Act, on and from the commencement ofthe Bor bay Motor Vehicles T i (Amendment) Regulatioil. 20 1 1, the Union territory of Dadra a id Nagar Haveli may levy tolls onmotor vehicles and trailers drawn by such vehl-les issing over any bridge or through any tunnel inciuding an approach road there o or ~y section of road or my by-pass, so that such tolls may be levled,- ( r ) in rec pect * f a bridge or tur,nel iacluding approach road or ~ection of . road or any k ;-pas whlch is new14 constructed, rcconsvucted, miproved ol PcPalred, as t1.e cas ~L+G,AL~-w-R+&-~~~ ...,,%---~--~----- i _ ^ _ _ - - _ - ~ - ~ - _ I - - - -- --- I T ~ Z C - Lmeii ,nab) Rc,ulatio~?, 20 11, tit t h ~ ;rpcnse nf tlir i SEC. I] THE GAZET'I'E CJF INDL4 EXTRAORIImARY ----- -- 9 - - .-- or at the expense of any person or body or association of individuals, whether iilcorporatzd or not, or, at the expense of both, that is to sdy, tht: Univil terrilory Administration and any such person or body or association and the total capital outlay of which construction, reconstruction, improvement or repairs, as rhe case may be, is not less than an amount of ten lakhs of rupees; or
(ii) in respect of a bridge or tunnel including approach road or section of road or any by-pass, which in the opinion of the Ur,ion te~~itory of Dadra and Nagar Haveli, is of special service to the public.
(2) The tolls levied under sub-section ( I ) , on and fiorn the conlmencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 201 1, shall be levied at such r ~ t e and for such period as ihe Union territory of Da&a and Nagar Haveli may, from time to time, by notification in the Official Gazette, declare.
(3) The Union territory of Dadra and Nagar Haveli shall, on and from the commencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 20 1 1, while determining the rate oftoll and the period forwhich such toll shall be levied, have regard to the total capital outlay, the likely collection oftoll, the expenses of collection of toll and terms and conditions of the agreement if any, entered into with the private person, body or association of persons (incorporated or not), as the case may be, relating to the period of collection and retention of the amount of the toll by such persons or body, stipulated in the agreement.
(4) The Union territory of Dadra and Nagar Haveli may, on and from the commencement of the Bombay Motor Vehicles Tax (Amendment) Regulation, 20 11. itself or through its agent, collect the toll levied under sub-section (I) and, where sucl. collection is made through agent, such agent or his servants shall be deemed to br persons empowered to coilect tolls under this Act:
Provided that not more than the capital outlay and expenses of collection of to]' shall be collected under this section:
Provided further that the person or body or association of persons at whost: expense, either full or partial, the road is constructed, re-constructed, improved 0- repaired, shall be deemed to be the agent entitled to collect and retain the whole or parr of the amo'~ t of such tol!, as may be determined by the Union territory of Dadra and Nagar Haveli, from time to time, by issuing general or special order in this behalf.
(5) On and from the commencement of the Bombay Motor Vehicles Ta: (Amendment) Regulation, 20 1 1, where any additional bridge or tunnel, beingthe bridg-: or tunnel on or below the same stream, river or creek or road or rail-track including any approach road thereto is constructed as augmentation of the facility of the use of the existing bridge, tunnel or road, as the case may be, then the net work of such bridgc s or tunnels including approach road thereto shall be deemed to be one single entity fi,r the purpose of levy of toll, so that not more than the capital outlay of such additi~n~sl bridge or tunnel including any approach road thereto and the expenses of collection ,f toll shall be recovered. Enyiunution.--For the purposes of this section, the expxession, "capital outlp" shall include the anticipated cost of certain essential ongokg or imminent works: liLe improvements, strengthening, widening, structural repairs, maintenance, management operation, reasonable retuns and the interest on such outlay at such rate as the Unidn . territory may fix until the fill1 amount of such outlay is recovered.
27. Nothing contained in First Schedule to Third Schedule to this Act, shall, Jn First Schedule to Third and from the commencpment of the Bombay Motor Vehicles Tax (Amendme:lt) schedule ulation, 20 1 1, apply to the Union territory of Dadra and Nagar Haveli.' . to apply to 10 THE GALEITE 01' IT.;DIA EX'TIZAORDISARY [ I ' i r ~ XI--- - - - .- -- - -- Insertio:~ of 15. After the Third Schedule to the principal Act, the following Schedules shall be new inserted, namely:- Schedules. [See section 3(1A)] Description of motor vehicle Maximum annual rate of tax in Rs. Part I- Motor Vehicles using motor spirit. k Motor vehicles fitted solely with pneumatic tyres- I Motor vehicles not exceeding 250 kgs. In weight unladen adapted and used for invalids Rs. 5.00 ll Motor vehicles (including tricycles) used for Carriage of Goods or materials.
(a) For every 100 kgs. of Registered Laden Weight or part thereof
(b) Vehicle using fuel other than diesel for every 100 kgs. of unladen weight Rs. 35.00 Rs. 30.00
Provided that, where tax on motor vehicles is levied by any local authority, the maximum rates for use solely within the limits of such local authority shall be two-third of the aforesaid maximum rates. UT Motor vehicles (including tricycles) plying for hue and used for the carriage of passengers- Maximum Annual Rate of Tax in Rs.
(a) Vehicles licensed to carry in al! not more than two passengers.
(b) Vehicles licensed to cany in all more than two but not more than four passengers.
(s) Vehicles permitted to carry more than four passengers. (I) the rate specified in
(b) above plus Rs.
300.00 for every additional seat a- --4ieh.~-dw--~- ----" ------" "*-" --*.~~lil-_II-Y_.II_---* _ ----A------ -- -- --------- -----_ four - SEC. 11 THE GAZETTE OF INDM EXTKAORDlhTARY I 1 -- -- passengers, upto nine passenger and
(11) the rate specified in
(b) above plus Rs.400 for every passenger in addition to nine passengers, which the vehicle is so licensee to carry:
Provided that, where a tax on motor vehicles is levied by any local authority, the maximum rates for use solely within the limits of such local authority shall be two-third of the aforesaid maximum rates. IV Break-down vans used for towing disabled vehicles 200.00 V Motor vehicles other than those liable to tax under the foregoing provisions of the schedule or the schedule " C"- Maximum Annual Rate of Tax in Rs.
(a) Vehicles not exceeding 750 kgs. in weight, unladen 240.00
(b) Vehicles exceeding 750 kgs. but not exceeding 360.00 1500 kgs. in weight, unladen
(c) Vehicles exceeding 1500 kgs, but not exceeding 480.00 2250 kgs. In weight, unladen
(d) Vehicles exceeding 2250 kgs. in weight unladen 800.00 (with seating capacity for not exceeding 15 persons including driver)
(e) Vehicles exceeding 2250 kgs. in weight unladen 800.00 (with seating capacity over than that specified PlusRs. 10.0i) in (d) above). per person in excess of
15. VI Additional tax payable in respect of~notor vehicles used for drawing trailers, ti) for each trailer when the trailer is The rates specified in clause IS in respect of used for the carriage of goods motor vehicles used for the carriage of goods or materials. for each trailer when used for The rates in clause I11 in respect o f rnotoi-
(iii) for each trailer when the trailer 100.00 is used for any other purpose Provicied that two or more vehicles shall not be chargeable under this clause in respect of the same trailer. B. Motor vehicles other than fitted solely with pneumatic tyres. The rates shown in class A. Plus 50 per centum. C Dealers in, or manufacturers of, motor 100G.00 vehicles for a general license- In respect of each motor vehicle SEC. 1 I 'l'liJ5 GALE 1"l'E OF INDIA EXTRAOKDINARY 13
SCHEDULE B [See section 3(1A) and 4(4) and sectiur~ 9(7)] Part I Serial Description of Motor Vehicle One-time tax at the time' Motor Vehicles No. of registration Manufachlred out of lndia and imported to India - -
(1) (2) (3) (4)
1. Motor cycles and tricycles, 7 per cent. of the cost of Twice the rate including those used for vehicle subject to a minimum specified for drawing a trailer or a of Rs.1,500 respective class or side car of vehicles at column (3) Part I1 Serial Stage of Registration One-time tax payable if Motor vehicles No. the vehicle is already manufactured out of registered India If the motor cycle or tricycle or motor vehicle (Including tricycle) is already registered and its age from the month of first registration is,-
1. more than 1 year but not more than 2 years
95.8% of the one time tax leviable under Part I.
2. more than 2 years but not more than 3 years
3. more than 3 years but not more than 4 years
4. more than 4 years but not more than 5 years
5. more than 5 years but not more than 6 years
6. Illore than G years but not more than 7 ycars
7. more than 7 years but not morc than S years
8. more than 8 years but not more than 9 years 9 . more than 9 ycars but not more than 10 years Twice the rate specified for respective class of vehicles at column ( 3)
10. more than 1 0 year& but not more than 1 1 years 46.8% -do-
11. more than I I years but hot more than 12years 39.9% -do- 14 T I E GAZETTE OF INDlli EXTR4ORDINARY [PART ]I-- -- - --- - . ---- -
(1) (2) (3) (4) --
13. more than 13 years but not more than 14 years 25.1% -do-
13. more than 14 years but not more than 15 years 17.2 YO -do-
15. more than 15 years Nil Nil -- Na.r~.-In case the purchase invoice of the vehicle could not be produced for any reason, the cost of the vehicle for the purpose of levy of tax shall be the present cost of the vehicle manufactured by Part 111 Serial Stage when r e f ~ n d is No. clairnedof . susperlsion or cancel- (for not using the lation of registration vehicle) -
(1) (2) (3) (4) If the period elapsed after payment of one-time tax on the motor cycle (ir~cluding tricycle) are,- . less than one year 95.8% ofthe one- 0.9% of the one- 2, more than 1 year but not more than 2 years 91.3% 0.9%
3. more than 2 years but not more than 3 years 86.7% 0.9%
4. more than 3 years but not more than 4 years 81.8% 0.9%
5. more than 4 years but not more than 5 years 76.6% 1 .O%
6. more than 5 years but not more than 6 years 7 1.2% 1 .O%
7. more than 6 years but not more than 7 years 65.6% 1 .O%
8. more than 7 years but not more than 8 years 59.6% 1 .O%
9. more than 8 years but not more than 9 years 53.4Y0 1 .O%
10. more than 9 years but not more than 10 years 46.8% 1.1% 1 1 . more than 10 years but not more than 1 1 years 39.9% 1.1% than 12 years 32.7% 1.1%
13. more than 12 but not more than 13 years
14. rn.ore than 13 years but not more ; than 14 years l5. more than 14 ycars - ---_- SEC. 11 'r?E GAZETTE OF INDIA EXTRAORDINAR" 15 -- -. --
SCHEDULE C [See section 3 (1A) and 4(4) and sec,tion 9 (711 TAX ON NON TRANSPORT VEH~CLES IN UNION TERRITORY OF DADRP AND NAGAR HAVELI Part I Description of Motor Vehicle One-time tax at the t h e Motel. Vehicles of registration. manufactured Out of Inrlia and imported to India
(1) (2) 0) Motor Cars and omni buses 4% of the cost of vehicle on Twica the rates specified and other vehicles other than diesel driven for rtlspective class of vehicles. 6% of the cost of vehicle at column No. 2. vehicle on diesel driven vehicle Part I1 Serial Stage of Registration One-time tax payable if the Motor vehicles No. vehicle is already registered. lcfanufactured out of I:~dia and imported tci India If the motor car is already Registered and its age from the month of first registration is, -
1. more than 1 year but not more than 2 years
97.2% of the onetime tax payable under Part- 1 2, more than 2 years but not more 94.3% than 3 years
3. more than 3 years but not more than 4 years 81.2%
4. more than 4 years but not more than 5 years 87.9%
5. more than 5 years but not more than 6 years 84.5%
6. more than 6 years but not more than 7 years 81.0%
7. more than 7 years but not more than 8 years 77.2% Twice the rates specified for respective class of vehicle at column (3) -do- P 8 Inore than 8 years but not more than 9 years 73.3% -do-
9. more than 9 yearr but not more than 10 years 69 1% -do- 10 more ttlan 10 yearb bht not .nore thar, --'----'--lIJ*s -----..--- ----. a-- - ->--&&gY+,.-.-&-.-" -dj& --- A 4 ---Mu--d- ---- - -- - - - - . - - - -- - - - - a - - - - - ' - I - - - 16 'THE GAZETTE OF lND!A ESTRAORDIXARY [PART !I--- -- - - I I more than 1 ! years but not more than 12 years 60.296 -do-
12. more than 12 years but not more than 13 years 55.4% -do-
13. more than 13 years but not more than 14 years 50.4% -do-
14. more thair 14 years but not more than 15 years 45.1% -do-
15. more than I5 years but not more than 16 years 39.6% -do-
16. more than 16 years but not more than 17 years 33.8% -do-
17. more thari 17 years 27.7% -do- Part I11 Serial Stage when refund is Refund for removal, Refund per quarter No. claimed suspension or cancel- (for not using the lation of registration vehicle) If the period elapsed after Payment of one-time tax on the motor car or omni bus and other vehicles is,
1. less than one year 97.2% ofthe one- 0 .6% of the onetime tax paid time tax paid
2. more than 1 year but not more than 2 years 94.3%
3. more than 2 years but not more than 3 years 91.2%
4. more than 3 years but not more than 4 years 87.9%
5. more than 4 years but not more than 5 years 84.5%
6. more thari 5 years but not more than 6 years 81 .O% - 7. more thar, 6 years but not more than 7 ye srs 772% 0.7%
8. more than 7 years but not more than 8 ytars 73 3 % 0.7%
9. more tha-. 8 years but not Inore than 9 yrars 69.1% 0.7% Y. 1 !O. more tha,, 9 ycars but not more d &4.8% 0.80/0 2 than 10 > ears -..--" . . . ----.w-d*- .-'.I"---1--..-& "- ----- L-* SEC. 11 THT GAZETTE OF INDIA EXTRAORDlNARY 17 pp - ---- -- ( I ) (21 0) (4) I . more than 11 years but no1 Illore than 12 years
13. more than 12 years but not more than 13 years
14. Inore than 13 years but not more than 14 years
15. more than 14 years but not more than 15 years.
16. more than 15 years but not more than 16 years.
17. more than 16 years but not more than 17 years.
18. more than 17 years but not more than 18 years.
19. more than 18 years but not more than 19 years.
20. more than 19 years but not more than 20 years.
55.4%
50.4%
45.1%
39.6%
33.8%
27.7% 2 1.2%
14.5% Nil
0.8%
0.8%
0.8%
0.80io
0.9%
0.9%
0.9%
0.9% Nil. NOTE:-No refund would be admissible for a vehicle beyond nineteen years of its first registration. RATES O t GREEN TAX ON TRAKSPOKT AND NOS TRAXSPORT VEHICLES Ij': U:ilO>< TERRITORY OF D.wR.~ AND NAG^ H.~VELI [See section (3A)l Serial Class and age of the vehicle No. Rate of cess in rupees ( I ) Yon-Transport vehicles which has completed 15 years from the date of its initial registration, at the time of renewal of registration as per sub-section (10) of section 4 1 of the Motor Vehicles Act, 1988
(a) Two wheelers 250.00 per five year
(b) Other than two wheelers 500.00 per five year
(2) Transport Vehicles which has completed 15 years from the date of its initial registration, at the time of renewal of fitness certificate as per section 56 of the Motor Vehicles Act, 1988
(a) Motor Cycle Rs. 200.00 per annum
(b) Auto Rickshaws (goods and passenger) Rs. 300.00 per annum
(c) Motor Cab and Maxi Cab Rs. 400.00 per annum
(d) Light Commercial Vehicles (goods and passenger)
(e) Medium Commercial Vehicles (goods and passenger) Rs. 500.00 per annum Rs.600.00 per annum
(f) Heavy Motor Vehicles (goods and passenger) Rs.1000.00 per amum.'. PRATIBHA DEVISINGH PATIL, President. V. K. BHASIN, Secy. to the Govf. of India. -- -- - PRINTED BY T I E GENERAL MANAGER GOV 1 OF LhJIA PRESS, MiNTO ROAD, KEW DELHI ' AND PUBLiSIiED BY THE CON TKOSLbIc OF PURId!CAT1ONS, I)BLHI, 201 I -. . ---Ap,-4-a . ,.., . . ,... ~,. , -...,,,. . , -A- ------ - . - . ...., , , ---*& -- -.----- A- --.