new schedules.
"SCHEDULE A (See section 3) TAX ON TRANSPORT VEH~CLES IN DAMAN AND DIU S1. Class of vehicles in respect of motor vehicles fitted Maximum annual No. solely with pneumatic tyres rate oftax in rupees
(1) - (2) (3)
1. Motor cycle and tricycles (including motor scooters and cycles with attachment for propelling the same by mechanical power) : 150.00
2. Goods Vehicles :
For every 100 kgs of registered laden weight or part thereof:
(9 driven on fuel other than diesel 30.00
(ii) driven on diesel 35.00
3. Passenger vehicles (including auto-rickshaws, taxies, etc.):
(i) vehicles with seating capacity up to four 480.00 passengers
(ii) for every additional seat over four passengers 300.00 up to nine passengers ( i i i ) for every additional seat over nine passengers 400.00
4. Motor vehicles other than those liable to tax under the foregoing provisions ofthis Scheduie:
(a) up to 750 kgs weight unladen 350.00
(b) over 750 kgs up to 1200 kgs weight 450.00
(c) over 1200 kgs weight unladen up to 2500 kgs 600.00
(d) over 2500 kgs weight unladen up to 5000 kgs 800.00
(e) over 1000 kgs or part thereof in excess of 5000 kgs 150.00
5. Additional tax payable in respect of motor vehicles used for drawing trailers:
(a) For each trailer when it is used for the carriage of At the rates goods specified against serial number 2, in respect o f motor vehicles use for carriage of goods.
. .
(b) For each trailer when used for the'carriage of At the rates passengers specified against serial number 3, in respect o f motor vehicles plying for -,,>w,>-m-.*-- "-" , - _ , - . . - * p , - _ " h,..w-,--" --.. hi&~h1-11.1& ---- '"--.--.--A--..--.."--M carr iage of . . . . passengers. -- . .
6 I nlj U ~ ~ L L , I I c u r I I Y U I ~ ~ LA I ~U-~VAUIIYAI\ I 11 MA' 11- -- - Esplnnntian I .--The sea t ing capac i ty in respec t o f the passenger veh ic les specified at serial number 3 shall be exclusive ofthe drivers' seat and the conductors' seat.
Explanation 2.- The maximum annual rate of tax for the motor vehicles other than those fitted with pneumatic tyres shall be the rates specified in paragraph 1, for the motor vehicles fitted solely with plleumatic tyres, plus 5 0 percentum.
Explnnution 3.- Themaximum annual rate of tax payable by dealers in, or manufacturers of rnotor vehicles, for general licence in respect ofeach vehicle. shall be rupees 200.90.
SCHEDULE B (See section 3) TAX ON SON-TRAKSPGKT V ~ : C L E S ;N DAMAN ANG 3 i b S!. No. Stage of Motor cycles An), other motor vehicle not Motor vehicles manuregistration and tricycles specified in column (2) factured out of India (including and imported to India motor scooters and cycles with Driven on Driven on attachment for than diesel propelling the diesel same by mechanical power) A. At the time of 7 % of the 4% of the 6% of the Twice the rates new registration cost of cost of cost of vehicle specified for respective vehicle vehicle class of vehicles at columns (3), (4) and (5) B. If the motor Percentage of Percentage of Percentage of vehicle is one time tax one time tax one time tax already levied under levied under levied under registered and serial number serial number serial number its age from the A A A month of registrztior! is-
1. not more than 95.8 97.2 97.2 Twice the rates two years specified for respective class of vehicles at columns (3), (4) and (5)
2. more than two 91.3 94.3 94.3 - do - years but not more than three ears
3. more than three 86.7 91.2 91.2 years bui not more than four years
4. more than four 81.8 87.9 87 9 - do - years but no!
mole than five vcws .
-------- - --" ----*-" - ---- "- -we----* "-- ----*----- - -- _ I _ _ - . _ -- SEC. 11 THE GAZETTE OF INDIA EXTRAORDINARY 7 -- -- -- P . -- ( I ) (2) (3 (4) ( 5 ) (6)
5. more than five 76.6 84.5 84.5 Twice the rates years but not specified for respective more than six class o f veh ic les at years columns (3), (4) ar!d (5)
6. more than six 71.2 81.0 81.0 years but not more than seven years
7. more than seven 65.6 77.2 77.2 years but not more than eight years 8, more than eight 59.6 73.3 73.3 yea-fs but not more than nine years
9. more than nine 53.4 69.1 69.1 years but not more than ten years
10. mnre than ten 46.8 64.8 61.8 years but not more than eleven years 1 I . more than eleven 39.9 60.2 60.2 years but not more than twelve years
12. more than twelve 32.7 55.1 55.4 years but not more than thirteen years
13. more than thirteen 25.1 50.4 50.4 years but not more than fonrteen ycars
14. more than fou~zee~l 17.2 45.1 45.1 years but not more than tifieen years i 5. more than fifteen 39.6 39.6 - do - ycars bul not more than sixteen years
16. more than sixteen 33.8 33.8 - d o - I years but not more I than seventeen years 1 17. morethanseventeen .. 27.7 27.7 -do - i I years but not more t than eiph:ceil years
18. more than eighteen .
years Silt not inore I than nineteen years 1 ' 19. more than niiietecn .. 14.5 14 5 - d o - @ 8 THE GAZETTE OF INDIA EXTRAORDINARY [PAM II- NOTE: Cost of the veh~cle in relat~on tow-
(a) vehicle manufactured in India means cost of the vehicle as per the purchase invoice ~ssued elthe1 by the manufacturer or dealer of the vehiclc and shall include the manufacturing cost, excise duty, sales tax and any other t ax payable in the Union tetritory of Daman and DIU;
( 6 ) a vehicle imported into India ~rrespective of its place of ~nailufacture means cost as per the landed value of the vehicle consisting of the assessable value under the Custolns Act, 1962 (52 of 1962) and the customs duty paid thereupon including additional duty paid, ~f any, as endorsed in the b11I of entry by the Custo~ns Department.
Explanation I.--- For the purpose of calculating the rate of one time tax under this Schedule, ifthe invoice ofthe veh~cle, or as the case may be, the Bill of Entry is not produced for any reason, then the cost of vehicle shall be calculated as follows, namely.-
(1) (I) In case the model of such vehicle is being manufactured, the cost of vehicle certified by an authorised dealer or manufacturer of such vehicle.
(11) In case manufacture of such model ceased, the prevailing market price of such veh~cle certified by the licensed assessor or valuer of motor vehicles.
(2) If the cost of vehicle could not be calculated as per item ( I ) , the prevailing cost of si~nilar vehicle determined by the Taxation Authority, closest in engine capacity and unloaded weight of the vehicle in respect of which a tax is to be levied and collected
Explanation 11.- In calculating the cost of vehicle, if the cost of the vehicle is not in multiple of hundred, the fraction o fa hundred not exceeding fifty rupees shall be ignored and the fraction of hundred exceeding fifty rupees shall be taken as hundred rupees.
SCHEDULE C (See section 9) rh3 UND OF TAX IY RESPEC I OF TAX PAID IN DAMAN AND DI~J SI. No. Stage when refund is CATEGORY A Motor cycles CA~CGOIIY B. Any other clairned of and tricycles (including motor vehicles not motor scooters and cycles specified in Category A.
wlth attachment for propelling the same by mechanical power) Refund for Refiiild per Refund for Refund removal, quarter removal, per suspension (for not using suspension quarter or cancellation the vehicle) or cance- (for not of registrat~on llation of using the of veh~cle registration veh~cle) of veti~cle A If the period elapsed after Percentage of Prrceiirage of Pelcentage Percentage payrnenr of one time tax the one tlrne the one tlme of the one of the on the motor vehicle is- tax levled tax levled time tzx one tlme levled tax levted ' 1 less than one ycar " ---" -- ---------- ; qm-+{kdn-Qe F&$-.-.+L~ -- me- - @&-- -.-.---.--44+v4.6- - -- ------------- -----!nut'71~~eetk~m~_s_s _ -_ - _ _ _ -- - --A _- _ - - . . . * SEC. I ] THE GAZETTE OF INDIA EXTRAORDINARY - 9 - more than two years but not more thnn three years more than three years but not more than four years more than four years but nct more than five years more than five years but' not more than six years more than six years but not more than seven years more than seven years but not more than eight years more than eight years but not more than nine years more than nine years but not more than ten years more than ten years but not more than eleven years more than eleven years but not more than twelve years more than twelve years but not more than thirteen years more than thirteen years but not more than fourteen years more than fourteen years but not more than fiftccn years more than fifteen years but not more than sixteen years more than sixteen years but not more than seventeen years mcl-e than seventeen yeais but not more than eighteen years more than eighteen years but not more than nineteen years kks PRATIBHA DEVISINGH PATIL, V. K. BHASIN, Secy. fo the Gov.t. of India.