- - - .
- ~ O T E : Cost of the vehicle in relation t r ~ ( a ) vehicle rnanufacturccl i r l India means cost of the vehiclr : as pur the purchase invoice issued ciiher by tlte mauufhcturer or dealer of the vehiclc artd shall include the manufacturing cos t , excise duty, s a l t s tax and a n y o ther tax payable in the Union territory c ~ f Damat1 and Uiu;
(b) a vehicle imported i ~ i t t ~ India ~rrespective of its place of manufjcture means cost as per the landed value of the vchicle col~sistriig of the assessdhlc value undcr I hc Customs Act, 1962 ( 5 2 of 1962) and the c u s ~ o m s duty paid thereupon including additional d u b paid, il' any, as endorscd in the bil l ul'entqr b>. the Customs Department.
E.rplunuiion 1.- For the purpose of calculating the rate of' onc time tax undcl. this Schedule, if the invoice of the vehiclc, or as the case may be, thc Bill of Entry is not produced for any reason, then the cost of vchicie shall be caIculated as follow^, namely- (I) (i) In case the model of such vehicle is being manufactured, the cost of vehicle certified by an authoriscd dealer or manufacturer ol'sucl~ vehicle.
(ii) In case manufacture of such model ceased, the prevailing markct price of such vehicle certified by the licensed assessor or valuer of motor vuhiclcs.
(2) If the cost of vehicle could not be caiculated as pvr i tem ( I ) : thc prevailing cost of similar vehicle determined by thc Taxation Authority, closest in engine capacity and unloaded weight of the vehicle in respect of which a tax is to be levied and cul lected.
Explunarion 11.- In calculating the cost of vehicle, iftlle cost ul'thc vehicle is not in rnultipIe of hundred, the fraction ofa hundred not exceeding fitty rupecs shall be ignured a ~ ~ d the fraction of hundred exceeding fifty rupees shall be taken as hundrcd rupees.
SCI IEDULE C (.?EL, section 9) SI. No. Stage when refund is U \ r t LIII<I A Motor cycles CAI I bolri B. Any other claimed of a113 tricycles (including motor vchlcles not lnulcrr scooters and cycles speciiied in ('ategory A.
will1 attacl-in~enl fbr propelling the sarnc by ~nechanical puwer) Refund for Rehnd per Refund fur Refund retnuval, quarter rcmoval, per suspension (for not using suspenslcln quarter or cancella~io~l the vehicle) or cance- (for not of registration Ilation uf using the of kch~cle registration vehicle) u f vehicle
(1) ( 2 ) (3) (4) ( 5 ) (6) - A I f the period elapsed after I'urccnlage of Perccntage of l'ercentagc Percentage payrnenl of one time lax the one ti~lie the one tllne of the o ~ l c o t the on the motor vehicle is- lax levled tax levied tin~c tax one tiiilc levicd lax levlcd
1. less than one year 95.8 051 97.2 0.6 2 more than one year but 91 3 0.9 94 ? 0.6 not more than two4ears ,--- -* >- - .. . -- - SEC. I ] THE GAZETTE OF INDIA EXTRAORDINARY 9
3. more than two years but 86.7 0.9 912 0.6 not more than three years 4, more than three years but 81.8 1 .O 87.9 0.7 not more than four years
5. more than four years but 76.6 1.0 84.5 0.7 not more than five years
6. more than five years but 71.2 1 -0 81.0 0.7 not more than six years
7. more than six years but 65.6 1 .O 772 0.7 not more than seven years
8. more than seven years but 59.6 1 .O 73.3 0.7 not more than eight years
9. more than eight years but 53.4 1 .I 69.1 0.7 not more than nine years
10. more than nine years but 46.8 1.1 64.8 0.8 not more than ten years 11 . more than ten years but 39.9 1.1 602 0.8 not more than eleven years
12. more than eleven years 32.7 1.1 55.4 0.8 but not more than twelve years
13. more than twelve years 25.1 1 . 1 50.4 0.8 but not more than thirteen years
14. more than thirteen years 17.2 45.1 0.8 but not more than fourteen years
15. more than fourteen years .. 39.6 0.8 but not more than fifteen years
16. more than fifteen years but .. 33.8 0.9 not more than sixteen years
17. more than sixteen years .. 27.7 0.9 but not more than seventeen years
18. morerhanseventeenyears .. .. . 212 0.9 but not more than eighteen years
19. more than eighteen years .. 14.5 0.9.".
but not more than nineteen years FRATISHA DEVISINGH PATIL, President.
V. K. BHASIN, Secy. to !he Govt. oflndia.
-.--- PRINTED BY TL!E GENERAL MANAGER. GOVT OF IND1.4 PRESS. MINT0 ROAD, NEW DELHI .AN3 PUULISIIED BY TIlE CONTROLLER OF PUOLICA-r[ONS DELHI-XIS.
GMGIPMRN~3363Et(S5~31-07-2010.