REGISTERED No. D(DN)127/88 The Gazette of India EXTRAORDINARY
PART II—Section 1 PUBLISHED BY AUTHORITY No. 31] NEW DELHI, WEDNESDAY, AUGUST 2, 1989/SRAVANA 11, 1911 Separate paging is given to flits Part in order that it may be filed as a separate compilation. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 2nd August, 1989/Sravana 11, 1911 (Saka) The following Act of Parliament received the assent of the President on the 2nd August, 1989, and is hereby published for general information:— THE DELHI MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1989 No 25 OF 1989 [2nd August, 1989 ] An Act further to amend the Delhi Motor Vehicles Taxation Act, 1962 BE it enacted by Parliament in the Fortieth Year of the Republic of India as follows: —
1. (1) This Act may be called the Delhi Motor Vehicles Taxation (Amendment) Act, 1989
(2) It shall come into force on such date as the Administrator may, by notification in the Official Gazette, appoint. 2 In section 3 of the Delhi Motor Vehicles Taxation Act, 1902 (hereinafter referred to as the principal Act),—
(i) for sub-section (1), the following sub-section shall be substituted, namely: — "(1) Subject to the other provisions of this Act, on and from the commencement of the Delhi Motor Vehicles Taxation (Amendment) Act, 1989, there shall be levied and collected on—
(a) all motor vehicles described in column (1) of Part A of Schedule I and used or kept for use in Delhi, a tax at 67 of 1962.
(1) Short title and commencement. Amend. ment of section 3. -2, THE GAZETTE OF INDIA EXTRAORDINARY [PART II— the rate specified in the corresponding entry in column (2) of the said Part;
(b) all motor vehicles described in column (1) of Part B of Schedule I and used or kept for use in Delhi,—
(i) on their first registration in Delhi, a on© time tax at the amount specified in the corresponding entry in column (2) of the said Part;
(ii) the same having been earlier registered in Delhi or in any other State, then having regard to the month of their first registration in Delhi or, as the case may be, in that other State, a one time tax at the amount specified in the respective columns (3) to (14) of Part C of Schedule I:
Provided that where such motor vehicles are more than ten years old from the date of their first registration, the owners thereof shall present the registration certificates of such motor vehicles to the taxation authority for an endorsement therein to the effect that the motor vehicles are more than ten years old and their use or keeping for use in Delhi do not attract any tax.";
(ii) in sub-section (2), after the proviso, the following proviso shall be added, namely: — "Provided further that any such increase shall not apply in respect of a motor vehicle specified in Part B of Schedule I on which one time tax has been levied and collected.".
3. In section 4 of the principal Act, in sub-section (2), for clauses (a),
(b) and (c), the following clauses shall be substituted, namely: — " (a) where such vehicle is described in Part A of Schedule I,—
(i) for a year at the rate specified in the corresponding entry in column (2) thereof (hereinafter referred to as the annual rate); or
(ii) for one or more quarters, at one-fourth of the annual rate for each quarter; or
(iii) for any period less than a quarter expiring on the last day of the quarter, at one-twelfth of the annual rate for each complete month or part thereof included in such period; or
(b) where such vehicle is described in Part B of Schedule I, a one time tax at the amount specified in the corresponding entry in column (2) in the said Part or, as the case may be, the amount specified in the respective columns in Part C".
4. For section 10 of the principal Act, the following section shall be substituted, namely: — "10. (2) When any person who has paid the tax in respect of a motor vehicle produces before the taxation authority a certificate Amendment of section 4. Substitution of new section for eection 10 Refund of tax StaC. lj THE GAZETTE OF INDIA EXTRAORDINARY 3 signed by the registering authority stating that the tax token and the certificate of registration issued in respect of such vehicle have been surrendered on the date specified by the registering authority in hia certificate, such person shall, on an application made in that behalf to the taxation authority and subject to such conditions as may be prescribe^ be entitled to a refund,—
(a) in a case where payment of tax has been! made In accordance with clause (a) of subjection (2) of section 4, for aach complete month of the period for which such tax has been paid and which is unexpired on the date on which the tax token and the certificate of registration were surrendered, of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle; and
(b) in a case where payment of tax has been made in accordance with clause (b) of sub-section (2) of section 4, at the1 rates specified in Schedule IA.
(2) When any person has paid the tax in respect of a motor vehicle and the vehicle is removed outside Delhi before the expiry of the period for which the tax has been paid and taxed in another1 State or the registration of such vehicle is cancelled before the expiry of the period for which the tax has been paid, such person shall, on an application made in that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a refund,—
(a) in a case where payment of tax has been made in accordance with clause (a) of sub-section (2) of section 4, for each complete month of the period for which such tax has been paid and during which the vehicle was removed from Delhi or such vehicle's registration is cancelled, of an amount equal to onetwelfth of the annual tax payable in respect of such vehicle; and
(b) in a case where payment of tax has been made in accordance with clause (b) of sub-section (2) of section 4, at tho rates specified in Schedule IB.
(3) Where the rates of tax leviable under Part B of Schedule I are increased by notification in the Official Gazette under sub-section
(2) of section 3, the Administrator may, from time to time, by the same notification or by a separate notification in the Official Gazette, correspondingly increase the rates of refund payable under this section and the refund of tax payable in respect of the vehicles registered on or after the date of such notification shall be at such increased rates.".
5. In section 23 of the principal Act, in sub-section (3), after the words and figure "of section 3", the words, brackets and figures "and aub-sectlon (3) of section 10" shall be inserted. Amendment ol section
23. 4 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— Subatltu- c. For Schedule I of the principal Act, the following Schedules shall tionof ke substituted, namely: — new Schedules for Schedule I. 'SCHEDULE I (See section 3)
PART A Description of motor vehicle Annual rate of tax for each motor vehicle
(1) GROUP A.—Motor vehicles fitted solely with pneumatic tyres I. Motor vehicles (including tricycles) used fqr transport or haulage of goods or materials. the registered laden weight of which—
(a) does not exceed one tonne
(4) exceeds one tonne but does not exceed two tonnes . . . .
(c) exceeds two tonnes but does not exceed four tonnes . . . .
(ff) exceeds four tonnes but does not exceed six tonnos . . .
(e) exceeds six tonnes but does not exceed eight tonnes . . . ( / ) exceeds eight tonnes but does not exceed nine tonnes
(g) exceeds nine tonnes but does not exceed ten tonnes . . . (A) exceeds ten tonnes . . . . . . . . . I I . Additional tax payable in respect of vehicles referred to in Item I, used for drawing trailers—
(a) for each trailer the registered laden weight of which does not exceed two tonnes
(6) for each trailer the registered laden weight of which exceeds two tonnes I L' '
Provided that two or more vehicles shall not be chargeable under this Item in respect of the same trailer. III . Motor vehicles (including tricycle^ plying for hire and usbd for the transport of passengers, When— (B) licensed to carry, in all not moro than two passengers (excluding driver) .
( i ) licemed to carry, in all more than two but not more than four passengers (excluding driver and conductor)
(c) licensed to carry, in all more than four passengers but not more than six passengers (excluding driver and conductor)
(d) licensed to carry, in all more than six passengers but not more than eighteen passengers (excluding driver and conductor) («) licensed to carry more than eighteen passengers (excluding driver and conductor) IV. Motor vehicles owned by Airline Companies or Corporations for carrying passengers and staff-^-
(a) the seating capacity of which does not exceed four (excluding driver) (A) the seating capacity of which exceeds four but does not exceed six (excluding driver)' («) the seating capacity of which «xceeds six but does not exceed eighteen (excluding driver)
(d) the seating capacity of which exceeds eighteen . . . . . V. Break-down vans used for towing disabled vehicles and tower wagons used fat maintenance of overhead electric 'lines G » o w B.—Motor vfchlclet other than those fitted solely with pneumatic tyres
(2) Rupees Two hundred «nd twenty Three hundred and ten Four hundred and seventy Six hundred and thirty Seven hundred and eighty Nino hundred and forty Eleven hundred The rate specified in (g) above pita one hundred and fifty-six rupees for every one tonne or part thereof in addition to ten tonnes. One hundred and fifty Three hundred One hundred Two hundred Three hundred and seventy-five Six hundred and thirty The rate specified in (d) above plus ninetyfour rupees for every passenger in addition to eighteen passengers. Two hundred Three hundred and seventy-five Six hundred and thirty The rate specified jn (c) above plus ninetyfour rupees for every person in addition to eighteen persons. Threq hundred and Jen The rates shown in Oroup A in thii Part plus fifty per cent, thereof. SBC 1] THE GAZETTE OF INDIA EXTRAORDINARY 5
PART B Description of motor vehicle
(1) GROUP A.—Motor vehicles fitted solely with pneumatic tyres— I. Motor cycle* and tricycles (including motor scooters and cycles with attachment for propelling the game by mechanised power)—
(a) motor cycles, scooters (flat rate)
(6) scooterettes and autocyclcs (flat rate)
(c) tricycles (flat rate)
(d) motor vehicles specified in (a) or (c) above used for drawing a trailer or side car 11, Motor vehicles (adapted and used for invalids) the registered unladen weight of which does not expeed three hundred kilograms DJ,, Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule the registered unladen weight of which—
(a) does not -exceed one thousand kilograms
(6) exceeds one thousand kilograms but docs not exceed one thousand and five hundred kilograms
(c) exceeds one thousand and five hundred kilograms but does not exceed two thousand kilograms
(d) exceeds two thousand kilograms IV. Additional tax payable in respect of vehicles referred to In Item IH if such vehicles are used for drawing trailers— (a} for each trailer the registered unladen weight of which does not exceed One tonne
(6) for each trailer the registered unladen weight of which exceeds one tonne:
Provided that two or more vehicles shall not be chargeable under this Item in respect of the same trailer. GROUP B.—Motor vehicles other than those fitted solely with pneumatic tyres. NOTE:—The registered unladen weight of motor vehicles shall be as specified in Amount
(2) Rupees Four hundred Two hundred Five hundred The rate specified in (a) or (c) above plut one hundred and fifty rupew. One hundred One thousand two hundred and fifty One thousand and six hundred Two thousand and three hundred The amount specified in M above pUfi MH thousand and five hundred for every one thousand kilograms or part therert in addition to two thousand kilogram*. Six hundred One thousand and two hundred The amount shown in Group A of thli Part plus fifty per cent, thereof. the certificate of registration.
PART C SI. No.
(1) 01 02 03 Age of the motor vehicle from the month of first registration
(2) more than one year but not more than two years more than two years but not more than three years more than three years but not more than four years Group A of Part B—Amount on motor vehicles specified in Items— I(a) 0) Rs. 360 320 280 Kb)
(4) Rs. 180 160 140 I(c)
(5) Rs. 450 400 350 I(d)
(6) Rs. 135 120 105 n
(7) Rs. 90 80 70 III(a)
(8) Rs. 1125 1000 875 III(b)
(9) RS. 1440 1280 1120 ]Il(c)
(10) Rs. 2070 1840 1610 Hl(d) ( " ) Rs. 1350 1200 1050 IV(a)
(12) Rs. 540 480 420 IV(b)
(13) Rs. 1080 960 M0 Group B of Part B Motor1 vehicle*
(14) Rs. Tiw amount shown for Group A Motor vehtctei pint fifty P«"Mai. tfMOMl 6 THE GAZETTE OF INDIA EXTRAORDINARY [PAST II—
(1) (2) 04 05 06 07 08 09 10 more than four years but not more than five yean 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 moro than a&je years but not more than ten years more than ten years
(3) 240 200 160 120 80 40 Nil
(4) 120 100 80 60 40 20 Nil
(5) 300 250 200 150 100 50 Nil
(6) 90 75 60 45 30 15 Nil
(7) 60 50 40 30 20 10 Nil
(8) 750 625 500 375 250 125 Nil 0) 960 800 640 4S0 320 160 Nil
(10) 1380 1150 920 690 460 230 Nil
(11) 900 750 600 450 300 150 Nil
(12) 360 300 240 180 120 60 Nil
(13) 720 600 410 360 240 120 Nil
(14) NOTE* :— 1. The amount indicated in column (6) is in addition to the amount specified in column (3) or (5).
2. The amount indicated in column (11) is for every one thousand kilograms or part thereof and in addition to th« amount specified in column (10).
3. The amount indicated in column (12) or (13) is in addition to the amount specified in column (8), (9), (10) or (11).
SCHEDULE IA [See section 10(/)(A)] GROUP A,—Motor vehicles fitted solely with pneumatic tyres
PART I.—Motor cycles, tricycles (Including motor scooters and cycles with attachment for propelling the same by mechanised power) Rate of refund per quarter or part thereof SI. If after registration the vehicle No. is not used for a quarter or more and iti age from the month of first registration ii—
(1) (2) 01 one year or less 02 more than one year but not more than two years 03 more than two years but not more than three years 04 more than three years but not more than four years 05 more than four years but not more than five years 06 more than five years but not moro than six years 07 more than six years but not more than seven years 08 more than seven years but not more than^elght years 09 more than^eight years but not mole than nine years 10 more than_nine yean Motor cycles, scooters Rs.
(3)
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00 Nil Scooterettes, autocycles Rs.
(4)
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50 Nil Tricycles Rs.
(5)
6.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00 Nil Vehicles specified hi column (3) or (5) used for" drawing a trailer or side car (for side car) Rs. (S)
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75 Nil SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 7
PART II.—Motor vehicles (adapted and used for invalids') the registered unladen weight of which does not exceed three hundred kilograms SI. If after registration the vehicle is not used for a quarter or more and No. its ago from the month of first registration is—
(1) (2) 0 1 o n e y e a r o r l e s s 0 2 m o r e t h a n o n e y e a r b u t n o t m o r e t h a n t w o y e a r s . . . . 0 3 m o r e t h a n t w o y e a r s b u t n o t m o r e t h a n t h r e e y e a r s . . . . 0 4 m o r e t h a n t h r e e y e a r s b u t n o t m o r e t h a n f o u r y e a r s . . . . 0 5 m o r e t h a n f o u r y e a r s b u t n o t m o r e t h a n five y e a r s . . . . 0 6 m o r e t h a n five y e a r s b u t n o t m o r e t h a n s i x y e a r s . . . . 0 7 m o r e t h a n s i x y e a r s b u t n o t m o r e t h a n s e v e n y e a r s . . . . 0 8 m o r e t h a n s e v e n y e a r s b u t n o t m o r e t h a n e i g h t y e a r s . . . . 0 9 m o r e t h a n e i g h t y e a r s b u t n o t m o r e t h a n n i n e y e a r s . . . . 1 0 m o r e t h a n n i n e y e a r s . . . . . . . . . Rato of refund per quarter Rs. 0)
1.25
1.25
1.25
1.25
1.25
1.25
1.25
1.25
1.25 Nil
PART III.—Motor vehicles other than those liable to tax under Part I or Part II SI. No 0) 01 02 03 04 05 06 07 08 09 10 If after registration the vehicle is not used for a quarter or more and its age from the month of first registration is—
(2) one year or leas more than one year but not more than two years more than two years but not more than three years more than three years but not more than four years more than four years but not 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 nyears Rate of refund per quarter when the registered unladen weight of the vehicle does not oxceed 1000 kgs.
(3) Rs.
15.50
15.50 15,50
15.50
15.50
15.50
15.50
15.50
15.50 Nil exceeds 1000 kgs, but does not exceed 1500 kgs.
(4) Rs.
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00 Nil exceeds 1500 kgs. but does not exceed 2000 kgs.
(5) Rs.
28.75
28.73
28.75
28.75
28.75
28.75
28.75
28.75
28.75 Nil exceeds 2000 kgs. the amount specified in this column is for every 1000 kgs. or part thereof and is in addition to the rate specified in column (5)
(6) Rs.
18.75
18.75
18.75
18.75
18.75
18.75
18.75
18.75
18.75 Nil 8 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— PAFT IV.—Additional tax payable in respect of vehicles referred to in Pan III if ±uch vehicles arc uieJ fa drawing trailers $1. If after registration the motor vehicle is not used for a No. quarter or more and its age from the month of first registration is—
(1) (2) 01 one year or less 02 more than one year but not more than two years . 03 more than two years but not more than three years 04 more than three years but not more than four years 05 more than four years but not more than five years 06 more than five years but not more than six years 07 more than six years but not more than seven years 08 more than seven years but not more than eight years 09 more than eight years but not more than nine years 10 more than nine years For each trailer the registered does not exceed one tonne
(3) Rs.
7.50
7.50
7.50
7.50
7.50
7.50
7.50
7.50
7.50 Nil unladen weight of which exceeds one tonne
(4) Rs.
15.00
15.00
15.00 15 00
15.00
15.00
15.00
15.00
15.00 Mil GROUP B.—Motor vehicles other than those fitted solely with pneumatic tyres The rate shown in Group A plus fifty per cent, thereof.
Explanation.—In this Schedule "quarter" means a period of throe months commencing on the first day of the month following the month in which the intimation of non-use of the vehicle on which the lumpsura tax has been levied and collected is given by the owner to the taxation authority.
SCHEDULE IB [See section 10 (2) (/>)] GROUP A,—Motor cycles fitted solely with pneumatic tyres
PART I Motor cycles, tricycles (Including motor scooters and cycles with attachment for propelling the same by mechanised power) SI. If No
(1) 01 02 03 04 05 06 07 08 09 10 after registration, removal or cancellation of registration, of vehicle takes place and its age from the month of first registration is—
(2) one year or less more than one year but not more than two years more than two years but not more than three years • more than three years but not more than four years . more than four years but not 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 • nwre than nine years Motor cycles, scooters
(3) Rs. 360 320 280 240 200 160 120 80 40 Nil Scootcrettea, autocycles
(4) Rs. 180 160 140 120 100 80 60 40 20 Nil Rate of refund Tncyclc->
(5) Rs. 450 400 350 300 250 200 150 100 50 Nil Vehicles specified in column (3) or (3) used for drawing a trailer or side car (for side car)
(6) Rs. 135 120 105 90 75 60 45 30 15 Nil SffiO. 1] THE GAZETTE OF INDIA EXTRAORDINARY 9
PART II -Motor velmles (adapted and used jot Invalids) the tegishicd unladen weight oj nhli/i does not exieed three hundred kilograms SI If after registration, lemoval or cancellation of legislation of mnloi vjneles No. (adapted and used for invalids) takes place and it? ige from tht month of fW registration—
(1) (2) — — 01 one year or less 02 lnoio than ono yeai but not more than two >ears 03 more than two years but not more than thicc year^ 04 more than three y ais but not moic tlian foi'i yeais 05 more than four ycais but not more than fivo years 06 more than five years but not more than six years 07 more than six years but not moie than seven yoais 08 more than seven years but not more than eight ycais 09 more than eight jears but not more than nine vears 10 mort than nine years R.llc of i t lmul
(1) R lJ() 80 70 60 Ml 40 10 20 10 Nil PARI IJf Motot vehicle? other than those liable to to mnhi Pini 1 ot Puit II SI. No.
(1) 01 02 03 04 05 06 07 08 09 10 If after registration, removal or cancellation of i egistration of vehicles takes place and its age fi om the month of registration—
(2) one yeai or less more than one year but not more than two yoais R a t e of refund pci j t a i w h u i the r c p i s t e u J unladen weigh! of the vehicle docs no t exceed I0O0 kgs
(3) Rs 1125 1000 more than two yeais but not more than three yeais 875 more than three years but not more than foul jears more than four years but not more than five years more than fivo years but not more than six yeais 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 750 625 ^00 V5 250 12"! Ni l exceeds 1000 Kgs but do i not exce.-il 1500 kg
(4) Rs 1440 1280 1120 960 R00 640 480 320 160 Nil exceeds (Mid Kg1) but does no t exceed 2000 Hi R i 2070 1840 1610 H80 J J •SO 920 690 160 230 Nil o\cueds 2000 Ivgs. tile a m o u n t specified in this co lumn is fm every 1000 kgs oi part thereof and is in addi t ion to the rate specified m Lolumn fS)
(6) Rs 11 SO 1200 IOS[ 900 750 0011 450 30O 150 Nil 10 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 1]
PART IV -Additional tax payable in respect of vehicles referred to in Item Vll—if such vehicles are used for drawing trailers SI. No.
(1) 01 02 03 04 OS 06 07 OS 09 10 Tf after registration, removal or cancellation for registration of a vehicle takes place and its age from the month of first registration is—
(2) one year or less more than one year but not more than two years more than two years but not more than three years more than three years but not more than four years more than four years but not 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 Rate of refund For each trailer the registered exceeds one tonne laden weight of which iloeii not exceed one tonne
(3) Rs. 540 480 420 3«0 300 240 180 120 60 Nil
(4) Rs. 1080 960 840 720 600 480 360 240 120 Nil GROUP B. Motor vehicle* other than those fitted solely with pneumatic tyres The rate shown in Group A plus fifty per cent, thereof.1. V. S. RAMA DEVI, Secy, to the Govt. of India. PRINTED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, M1NT0 ROAD, NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI, 1089