'3A. A cess called "green tax" shall, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 20 10, bc levied and collected in the Union territory of Darnan and Diu in addition to the tax levied under section 3 on the motor vehicles suitable for use on road, as specified 111 column (2) of SEC. l] -- THE GAZETTE OF INDIA EXTRAORDINARY 3 the Table below at the rates specified in colutnn (3) thereof: for the purposes of implementation ofvarious incrtsurcs to cuntrol air pollution, namely:-- TABLE SI.
Nc.
- - Class and age of vehicle Rates of cess in Rtlptes -.- (2, (3) Non-transport vehicles which have completed fifteen years from the date of its registration, at the t ime of renewal of certificate of registration as per sub-section (10) of section 41 ofthe Motor Vehicles Act, 1988,-
(a) Two wheelers 250.00 per five years.
(bJ Other than two wheelers 500.00 per five years.
Transport vehicles which have completed fiftccn years from the date of its registration, at the time ofrenewal of fitness certificate as per section 56 of the Motor Vehicles Act, 1988,-
(a) Motor cycle 200.00 per annurn.
(bj Auto-Rickshaw (goods and passenger) 300.00 per annum.
(c) Motor Cab and Maxi Cab 400.00 per annum.
(d) Light Commercial Vchicles (goods and 500.00 per annurn.
passenger) (ej Medium Commercial Vehicles (goods and 600.00 per annum.
passenger) @ Heavy Motor Vehicles (goods and passenger) 1000.00 per annum,'.
5. In section 4 of the principal Act,-- Amendment of section 4
(a) in sub-section ( I ] , in third proviso, for the words and figures "Chapter VIII of the Motor Vehicles Act, 1939", the words and figures "Chapter Xl of the Motor Vehictes Act, 1988" shall be substituted;
(b) after sub-section (3), the following sub-sections shall be inserted, namely:- "(4) Notwithstanding anything contained in this section, an and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, the tax levied for non-transport vehicles in accordance with the provisions of sub-section (JA) of section 3, shall be paid in advance by the registered owner or the person having possession or control of the vehicle and the tax so paid shall be the one time tax, unless the vehicle is altered during such period, or proposed to be used in such a manner so as to cause the vehicle to become a vehicle in respect of which a different tax is payable:
Provided that i n respect of vehicles registered before the date of commencement of the Danlan and Diu Motor Vehictes Tax (Amendment) Regulation, 20 10, ofwhich taxes were being paid in accordance with the provision of sub-section (I), the tax specified in Schedule B to this Act, shall be paid on or before the date ofcompletion ofsixty days frornthe commencement ofthe said Regulation.
(5) Where a transport vehicle is used or kept for use in the Darnan and Diu on the basis of temporary permit issued under the Motor Vehicles Act, 1988, the tax shall be levied and collected in the manner as provided in this Act for whole of the period for which it is used or kept for use in Daman and Diu.".
4 THE GAZETTE OF IKUTA EXTRAOROINARY LPmr II- A ~ ~ ~ G I I ~ ~ I G L I ~ 6. In section 5 of the principal Act, after sub-section ( 4 ) , the fbllowin_~ sub-section o r section 5 , shall be inserted, namely:-- "(5) Notwithstanding anything contained in this section, on and from the cotnrnencemenr of fhe Daman arld U i u Motor Vehicles Tax (llniendment) Regulation, 2010, issue oftax token and tax licence to the person paying the tax shall not be necessary in Daman and Diu where the tax is paid fur non-transpurr vehicles in accordance with sub-section (4) of section 4 :
Provided that the Taxation Authority shall, on payment of one time tax of the vehicle, make an entry in the certificate of registration of the said vchicle of such payment.".
Amendmenl 7 . In section 6 of the principal Act, in sub-section (31, for the words and figures of sec!1on 6 "Chapter VIIt ofthe Motor Vehicles Act, 1939", the words and figures "Chapter XI o f the 4 of 1939.
Motor Vehicles Act, 1988" shall be substituted. 59 of 1 9 8 8 Amendment 8. I n section 9 of the principal Act. aftcr sub-section (?), the following sub-section of section 9. shall be inserted, namely:- "13) Notwithstanding anj thing contained in sub-sections f l) and (21, on and from the commencement of t h e Daman and Diu Motor Vehicles 'I'ax (Amendment) Regulation, 2010, where tax has bcen paid for non-transport vehicles under sub-section (4) ofsection 4, the registered owner who has paid such tax shall be entitled to refund of tax at the rates specified in Schedule C to this Act, in cases of-
(i) cancellalicn of registration of vehicles on account of scrapping of such vehicle due to accident or other cause, or removal of the vehicle ro any other State or Union territory on account of transfer of ownership or change of address;
( i i ) temporary non-use of vehicle.".
Amendment uf section 12