• • , - ' - 5 ' i - - . ' - C ft- & CI . ' • • MINISTER OF HOME AFFAItti NOTIFICATION --.sir Delhi. tiis Silt Ocfobei 3 ifi£ G-S-Il. 1E5Q.—lii exercise of the powers conferred by section 10 of the Dadra and Nagar Haveli Act, 1961 (35 or. IB61), the Central Government hereby extends to the Union territory oi' Dadra and Nagar Haveli the Bombay Motor Vehicles Tax Act, 1958 (Bombay Act No- G5 oi 1958): as in lorce in the State of Maharashtra on the date oi this notification, subject to the following modifications, namely :— Mod ifl cations
1. Throughout the Act. unless otherwise directed, for the words "State Govern ment'", the word "Administrator" and lor the word "State", the words 'Union territory" shall be substituted.
2- In section i—
(a) in sub-section (2), for the words "State of Maharashtra", the words "Union territory of Dadra and Nagar Haveli" shall be substituted;
(b) for sub-section (3), the following sub-section shall be substituted, namely :— '<3) It shall come into force on such date as the Administrator may, by notification in the Official Gazette, appoint-".
3. In section 2—
(a) for clause (1), the following clauses shall be substituted, namely:—
(1) "Administrator" means the administrator of the Union territory of Dadra and Nagar Haveli;
(1A) "appointed day" means the date appointed by the Administrator under sub-section (3) of section 1;
(IB) "certificate of taxation" means a certificate, issued under section 5, indicating therein the rate at which the tax is leviable, and the periods for which the tax has been paid;";
(b) after clause (8), the following clause shall be inserted, namely:— "(8A) "Union territory" means the Union territory of Dadra and Nagar Haveli;"-
4. In section'3. in sub-section (1). for the figures, letters and words "1st day of April, 1958,", the words "appointed day" shall be substituted.
5. In section 4, in sub-section (2*, for the words "fifty naye paise", wherever they occur, the words "fifty paise" shall be substituted.
6. For section 11, the following section shall be substituted, namely :— Proceeds of tax to be credited to "11. ^mm4j^^JS^S^ the Consolidated Fund of under this Act snail he credited to me incya Consolidated Fund ol India.
7. In section 19, the words "a Presidency Magistrate or" shall be unfitted.
a. Sections 20 and 21 shall he omitted- % In section 23, in sub-section (2), clause (g) and clause (1) shall be omitted-
10. Sections 24 and 23 shall be omittedi l . The Second Schedule and the Third Schedule shall be omitted.
2 ANNEXUHK THE BOMBAY MOTOR VEHICLES TAX ACT, 1953, AS EXTENDED TO THE UNION TERRITORY OF DADRA AND NAGAR HAVELI.
(BOMBAY ACT N O . 65 OF 195S) An Act to consolidate and amend the. law relating to the taxation of Motor vehicles in file State of Bombay and to provide jor certain other matters.
Whereas it is expedient to consolidate and amend the law relating to the taxa tion Of meter vehicles in the State of Bombay, and to provide for certain other matters; It is hereby enacted in the Ninth Year of the Republic of India as follows:
1- Sborf title, extent and commencement.—(l) This Act may be called the Bombay Motor Vehicles Tax Ac t 1950-
(2) It extends to the whole of the Union territory of Dadra and Nagar Haveli-
(3) It shall come into force on such date as the Administrator may, by notifica tion in the Official Gazette, appoint- 2- Definitions.—In this Act, unless the context otherwise requires—
(1) : 'Administrator' means the administrator of the Union territory of Dadra and Nagar Haveli;
{1A; "appointed day" means the date appointed by the Administrator under sub-section (3) of section 1;
(IB) "certificate of taxation" means a certificate, issued under section 5, indicating therein the rate at which the tax is leviable, and the periods for which the tax has been paid;
(2) "fleet owner" means a person who is the registered owner of a fleet of one hundred or more transport vehicles used or kept for use in the Union territory;
(3) "prescribed" means prescribed by rules made under this Act;
(41 "cm after" means a period of three months commencing on the 1st day of April the 1st day of July, the 1st day of October, or the 1st day of January of each year; and the term -quarterly" shall be construed accordingly;
rSl "registered owner" means the person in whose name a motor vehicle ( ' L re l i s te redunder the Motor "Vehicles Act, 1939, (IV of 1939);
(6) "tax" means a tax imposed under this Act;
m "Taxation Authority'-' or "Authority" means such officer top authority m a s the Administrator may, by notification in the Official Gazette appoint to be the Taxation Authority for the whole Union territory or for any area or areas for the purposes of this Act, and the Administrator may appoint more than one officer or authority as Taxation Authority for the whole Union territory or for any area, m "tax token" means a token issued under section 5 indicating therein ' that the amount of tax has been paid, and includes a fresh tax token issued in place of the original token under this Act:
(3A) "Union territory" means the Union territory of Dadra and Nagar Haveli;
(9) "year" means the financial year;
(101 other words and expressions used, but not defined in this Act shall hav£ the meanings respectively assigned to them in the Motor Vehicles Act, 1939 {IV of 1939).
n
3. Levy of tax.—(1) Subject to the other provisions of this Act, on and Ii-om the appointed day. there shall be levied and collected on all motor vehicles used or kepi for use in the Union territory a tax at the rates fixed by the Administrator.
by notification in the Official Gazette but not exceeding' the maximum rates specified in the First Schedule ;
Provided that in the case ol motor vehicles kept by a dealer in, or manufacturer of, such vehicles, for the purposes of trade, there shall be levied and collected such tax on those motor vehicles only which are permitted to be used on the road's in the manner prescribed by rules made under the Motor Vehicles Act, 1939, (IV of 1939) :
Provided further that- if the Administrator, because of the disparity in the rates of tax prevailing in certain areas of the Union territory immediately before the commencement of this Act or for any other reason, is of opinion that the levy and collection of tax on mat or vehicles immediately at a uniform rate throughout the Union territory, is likely to cause undue hardship to owners or persons having possession or control of such vehicles in those areas, or to affect adversely trade and commerce or the development of motor transport and other industries in such areas, the Administrator may levy and collect the tax on motor vehicles, or any class thereof at different rates in those areas, so however that by increase or decrease of the ratei of tax annually in those areas, within a -period of three years, a uniform rate of tax is levied throughout the Union .territory.
(2) Except during any period for which the Taxation Authority has, in the prescribed manner, certified that a motor vehicle was not used or kept for use in the Union territory, the registered owner or any person having possession or control of a :mntor vehicle of which the certificate of registration is current, shall :for -the -purposes of this Act, be deemed to use or keep such vehicle for use in the Union territory.
• 4- Payment of tax—(1) The tax leviable under section 3 shall be paid in advance by every registered owner, or any person having possession or control, of a motor vehicle,-—
(i) annually, at i he rates feed by -the Administrator Under section 3 (hereinafter referred t o as '-the annual ^ate") , or
(ii) for one or more 'quar te rs on payment for each such quarter at onefourth of the annual ra te referred to in clause (i) plus ten per centum thereof (hereinafter ;r-eferred to as the '.'quarterly ra te") , o r
(iil) J:or any period less than a quarter expiring on the last day of the .quarter, .at the quarterly -rate aforesaid less one-twelfth of the annual rate of the tax fqr every complete calendar month which has expired during such quarter-
(2) In ealculating the amount of tax due under sub-section (1) for any period less than oi;e year, the fraction of a rupee less than fifty paise shall be taken as fifty paise, and the fraction of a rupee exceeding fifty -paise shall be taken as a rupee
5. Issue of -tax -token and 'Certificate of taxation—(1) When the tax leviable under sectiun 3 i n respect -of -any -motor vehicle is paid, the Taxation Authority shall issue, to the -person paying -the tax,-—
(a) a token, in the prescribed form, indicating therein that such tax has been paid, and •(b) a certificate of taxation, in the prescribed form, indicating therein the Tate at which the tax is leviable and the period for which the tax has been paid.
J 4
(2) Where a certificate of taxation hss already been, issued in respect of such motor vehicle, the Taxation Authority shall, on payment of tax as aforesaid, cause to pc mads- is the certfSeste of taxation an entry of any such payment rK Tsx tc lit. paid aloajr n id i declarat ion—(i) Subject to tbe provisions at this section, every registered owner, or person who has possession or control, of a motor vehicle c?ed or kept for use in the Union territory shall fill up. sign and eteJiver, in tVi<- msnriSr provided in sub-section (4), a 'declaration, and shall.
along with such declaration, pay to the Taxation Authority the tax which he appears by such declaration to bo liable to pay in respect of such vehicle,
(2) Subject to the grovkioas (1r this section, when a motor vehicle used or kept for use in the Union territory is altered or is proposed to be used in such manner as ia reader the registered owner, or person who has possession or control, of such vehicle liable to the payment of an additional tax under section 7, such owner or person shall fill up. si en and deliver in the manner provided in sub section (J) an additional declaration and shall along with such additional declara tion (accompanied by the tax token and tbe certificate of taxation in respect of such motor vehicle), pay to the Taxation Authority the additional tax payable under that section, winch he appears by such additional declaration to be liable to pay in respect of such vehicle-
(3) Such owner or person shall, at the time of making payment of tax under sub-section (1), or of the additional tax under sub-section (2), produce before the Taxation Authority a valid certificate of insurance, in respect of the vehicle, which Complies with the requirements of Chapter VIII of the Motor Vehicles Act. 1939 (IV of 1939).
(4) The declaration under sub-section (1), and the additional declaration under sub-section (2) shall be in the prescribed form, containing the prescribed parti culars, and shall be delivered, after being duly filled up "and signed, within the prescribed time- Tbe additional declaration shall indicate clearly also the nature of the alteration made in the motor vehicle, or as the case may be, the altered use to which the vehicle is proposed to he put.
(5) On receipt of the additional tax under sub-section (2), the Taxation Authority shall issue to the registered owner, or person who has possession or control, of the vehicle a fresh tax token in place of the original token and shall cause an entry of such payment to be made in the certificate of taxation-
7. Payment of additional tax—Where any motor vehicle, In respect of which a tax for any period has been paid, is altered during such period, or proposed to be used during such period in such manner, as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable the registered owner or person who is in possession or control of such vehicle shall pay for the unex pired portion of such period since the vehicle is altered or proposed to be used.
an additional tax of a sum equal to the difference between the amount of tax pay able for such unexpired portion at the higher rate and the rate at which tax was paid before the alteration or use of the vehicle ior that portion; and until such additional tax has been paid, the Taxation Authority shall not giant a fresh tax token in respect of a vehicle so altered or proposed to be so used.
8- Liability to pay arrears of tax of persons succeeding to the ownership, possession or control of motor vehicles.—(1) If the tax leviable in respect of any motor vehicle remains unpaid by any person liable for the payment thereof, and such person before having paid the tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall also be liable to pay the said tax to the Taxation Authority.
(2) Nothing contained in this section shall be deemed to effect, the liability to pay the said tax, of the person who has transferred the ownership or has ceased to be in oossession or control of such vehicle- 5 behalf in the Officila GazrUc, be entitled lo a refund.—
(a) where the tag has been paid in advanea at the annual rate. then— ( ! ) i n / j f 0 S P 5 5 - , 0 ^ ^ ' a , r , e r o r g a r t e r s which have not commence! before ™ V • « ? * * o f a, **? e q u a I t 0 t h e difference between the sum ? 3 l d , M a t ^ a n Q U a L t ? t e a H d t h e S l t m wUteh would! have been S t * «fi E * % U ^ t e r l y ,rat<V * £ e v e r - v c a r t e r which hasexp i red and certificate of taxation are surrendered; and
(ii) in respect of any unexpired portion of a quarter, in accordance with S * ^&°5S- F d a , U S e b> o f l h i s , - ^ - ^ c t i o n as if he had pai the tax tor that quarter at the quarterly rate;
(b) where the tax has been paid in advance at the Quarterly rale then for each calendar month in the period for which the tax has beer? n S d ™ f * ^ i ™ h a ; S 0 t e o m m ^ c ^ ™ the said date, of a l e ' u a 1 vehSe * r a l a °f taX" Iev iable ir- resPe,, t " * *« i 3 ) S " S ? a T ? o t o r v e h i c l e i n respect of which the tax has been paid is altered S A S M S ? - , JM m a n n e f a S t ° C?US?, tt t o t e c r a » e a vehicle in respect of which S f H J leviable at a lower rate, the person who has paid such tax shall be £ $ * ? S i ? ? p J o d ^ t m n o f , a certificate signed by a Taxation A u t h o r ^ s t a t i n * that the vehicle has been so altered or used and on the surrender o f Z t a S and the certificate of taxation, to a refund of a sum egual toSS«toS£SiSS the amount which would be refundable to him in accordance with t L provisions of sub-section CD and the amount of the tax leviable on suchi vehicle a * t h t i ™ * j t n d t h e T a x a t i o n Authority shall issi;e to the regf t e r e f owner or £ T « ^ ^ h ^ ^ s e s s i o n or control, of the vehicle, a fresh tax token in place
(4) Notwithstanding anything contained in sub-sectton (i) a person shall be entitled to a refund of the tax as provided in that sub-section on V e produrtfon of satisfied thaet-1S11 * T a X a t i ° n A u t b o r i t r s t a t i « S that such Authority I
(a) (i)i such person for reasons beyond his control, is not able to surrender the tax token or the certificate of taxation, and
(ii) the vehicle in respect of which the refund of the tax is bein" claimed will not be used in any public place during the period for which such refund is claimed; or, §
(h) (i) the vehicle in respect of which refund of the tax is ciaimen has net been used in any public place during the period for which such refund is claimed, and
(ii) the application for refund could not he made for reasons peyond his control; provided however that such application is made within such period" as may he prescribed.
in. Special prorisiofi for fleet owners-—In the case of a fleet owner, the pro visions of sections 3, i, 5, 6 and 9 shall, so far as may be, apply subject to the following modifications, namely—
(1) In order to determine the amount of tax payable by a fleet owner in any vear before the commencement of such year the fleet owner shall first make and "deliver to the Taxation Authority a preliminary declaration m the prescribed form stating the prescribed particulars in respect of all transport vehicles used • or kept for use by him in the Union Territory in February of the year immediate ly preceding the year for which such declaration is made, or on any day of that mouth Such declaration shall he accompanied by a certificate of final assess ment of tax (if any) issued by the Taxation Authority for such previous year, end such other documents as may be prescribed.
(2) On receint of such preliminarv declaration, and as soon as may be after the commencement of the year, the Taxation Authority shall on the basis of _such declaration determine the amount of tax to be paid by such fleet owner provision ally and communicate the same to the fleet owner by issuing a certificate of pro visional assessment of tax for the year, in such form as may be prescribed.
(3) The amount of tax provisionally determined under clause (2) shall be paid by the fleet owner to the Taxation Authority within fifteen days from the date of receipt of the certificate of the provisional assessment.
(4)The fleet owner shall then fill up and sign a final declaration, in the present ed form stating the prescribed particulars, in respect of the transport vehicles used or intended to be used by him in the year for which the tax is payable, and shall deliver within the prescribed time the final declaration so filled in and signed, to the Taxation Authority. Such declaration shall be accompanied by the certificate of provisional assessment of tax issued by the Taxation Authority for the year, and such other documents as may be prescribedf51 On receipt of such final declaration, the Taxation Authority shall verify toe number of transport vehicles used or kept for use by the fleet .owner during the ye"r for which the tax is payable, the licensed carrying capacity in the ease of stage carriages and contract carriages, the registered lanen weight m the case of goods vehicles, the unladen weight in the case of other transport vehicles, and such other particulars as may be deemed necessary, and shall Anally determine the amount of tax leviable at the rates fixed under sub-section (1) of section 3 on the t r a m p o ^ vehicles of such fleet owner, and communicate the same to toe fleet owner by issuing a certificate of final assessment of tax for that year, in inch form as may be prescribed.
{61 Where the amount of tax is finallv determined under sub-section (5), taking into consideration the amount paid by the fleet owner under sub-section (3), the difference (if any) that may be due shall be paid by, or refunded to, the fleet owner in such manner, and within such time, as may be prescribed.
7
Provided that the fleet owner shall be en lilted to a proportionate reduction in the amount of lax finally leviable in reaped of vcM^es which arc certified by the Taxation Authority as not used for a period of one calendar ir.uith or mSE.i (7j Within thirty days of the transfer of ownership of r:;iy of his transport vehicles, the fleet owner shall report tlu: transfer' to the Taxation Authority-
(8) The Taxation Authority may, for the punw:-^: of this Be Ion, require the fleet owner to produce before him any transpod vehicles cr any accounts, registers.
records; or other documents or to lumusb any toforrhatlorj or may t:-:amine the vehicles or the accounts, registers, records or other documents and the fleet owner shall comply with any such requisition made of him.
11- Proceeds of lax to be credited to the CoBSoUdaied V'stud ol India.—The pro ceeds of the tax recovered under this Act shall he credited to t! ^ Consolidated Fund of India.
12- Arrears of tax recoverable ay arrear of land revenue.—Any lax due, and not paid as provided by or under this Act shall, subject to the other provisions of this Act, be recoverable in the same manner as an arrear oi land revenue.
13. Exemption—(1) All motor vehicles designed and used solely for agricul tural operations on farms or farm lands, shall be exempt from the payment of the tax-
(2) The Administrator may, subject to the provisions of any rules made in that behalf, by notification in the Official Gazette, exempt either totally or partially any class of motor vehicles other than those failing under sub-section (1), or any motor vehicles belonging to any class of persons, from the payment of the tax-
Explanation.—For the purpose of this section the expression "agricultural operation" means tiling, sowing, harvesting, crushing of agricultural produce, or any other similar operation carried out lor the purpose of agriculture; but does not include the transportation of persons or materials for the purpose of agricul ture or the transportation of agricultural produce.
14. Appeal.—(1) Any person, who is aggrieved by any order of a Taxation Authority, may file an appeal before such person or authority, in such manner, within such time, and on payment of such fees, as may be prescribed.
(2) The appeal shall be heard and decided in such manner as may be prescribed.
15. Power of Police Officer and the Motor Vehicles Department Officers.—Any police officer, or officer of the Motor Vehicles Department, in uniform, not below i such rank as may be prescribed by the Administrator in this behalf, may—
(a) enter, at any time between sunrise and sunset, any premises where he has reason to believe that a motor vehicle is kept, or
(b) require the driver of any motor vehicle in any public place to stop such vehicle and cause it to remain stationary so long as may reasonably be necessary, for the purpose of satisfying himself that the amount of the tax due in accordance with the provisions of this Act in respect of such vehicle, has been paid.
1£. Penalty for possession or control of motor vcliiclc without payment of tax, for incomplete and untrue declaration, etc.—(1) Whoever,—
(a) as a registered owner or otherwise, has the possession or control of any motor vehicle used or kept for use in the Union Territory with out having paid the amount of the tax, or additional tax, due in ac cordance with the provisions of this Act in respect of such vehicle, or
(h) delivers a declaration or additional declaration' wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated, or
(c) obstructs any officer in the exercise of the powers conferred by clause
(a) of section 15 or fails to stop the motor vehicle when required so to do by such officer under clause (b) of that section, shall, on conviction, be punished—
(i) with fine which shall not he less than a sum equal to the quarterly tax payable in respect of such vehicle, and which may extend to a sum equal to the annual tax payable in respect of such vehicle; and a (iil in the event of such person having been previously convicted of an offence under this section. with line which shall not he less than a sum eon;.;! to the tax payable in respect of such vehicle for two quarters, and which may extend to a sum equal to twice the annual tax payable in respect ol si:eh vehicle.
(2) The amount of any tax due shall he recover able as it it were a fine.
17 Other penalties.—Whoever contravenes any of the provisions of this Act, il no other uenaltv is elsewhere provided therein for such a contravention, shah, on conviction, be punished with fine which may extend to one hundred rupees, and in the event of such person having been previously convicted of an offence under this Act, with fine which may extend to two hundred rupees.
IB. CompsaaatBg ot offences.—(1) The prescribed officer may either before or after the institution oi proceedings for any offence punishable under clause .(a) oi sub-section (1) of section 16, accept from any person charged with such offence by way of composition thereof such sum of motley as may be prescribed, provided that the sum is paid within the prescribed tune
(2) On payment by such person pf such sum together with the amount of tax (if any), due. such person, if in custody, shall be set at liberty, and if any proceedin "5 iii any criminal court have been instituted against such person m respect ol the offieoce the composition shah be deemed to amount to an acquittal, and no further criminal proceedings shah be taken against such person in respect of such offence. -- "
13. Trial of offences.—No court inferior of that of a Magistrate of the Second Class shall try an offence punishable under this Act 20- [Omitted].
21. [Omitted]- 22- Protection for ucnafide acts.—No prosecution, suit or other proceeding shall lie Sgaiast any person for anything in good faith done or intended to be done under this Act.
23- Tower to make rules.—(1) The Administrator may, subject to the condition ol previous publication, make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality, of the foregoing pro vision, the Adirunistrator may make rules for all or any of the following matters, namely:—
(a) to prescribe the manner in which the tax shall be paid;
(b) to prescribe the manner of certifying under sub-section (2) of section 3;
(c) to prescribe the form of the tax token and certificate of taxation under section a;
fd) to prescribe the form of declaration and additional declaration, the particulars to be stated therein, and Uie time within which the de clarations should be delivered under section O;
(e) to regulate' the manner in which refund of fax may be claimed under section il;
(f) to prescribe the form of preliminary and final declaration, the particu lars to be stated .therein, the documents which should accompany such declarations, the form of certificate of provisional and final assessment, the time within which the final declaration should be delivered and the manner in which and the time within which the difference of tax due may be paid by or refunded to the fleet owner, under section 10;
(g) -.[omitted];
(h) to provide lor the total or partial exemption from liability to payment of the tax in respect of any class of motor vehicles, or such vehicles belonging to a class of persons, the time within which the declaration shall be made in respect of such vehicles or by such persons, the amount which shall be payable on account of such vehicle and the token which any such vehicles shall carry under section 13 and the maimer in which exemption may be claimed under that section;
(i) to prescribe the authority before which, the manner in which the time within which, and the fee on payment of which, an appeal may be v° filed, and the manner ir. which such appeal Khali be heard and decid ed, tmdei section 15;
(j) tc prescribe the rank Oj officer who may exercise powers under section 15;
"00 to prescribe thi amount of penally payable under sub-section (l\ of section IS, the manner in which, the time wiibin which, and the officer to whom, such penalty shall be paid under thai section:
(1) [omitted]:
(ni) tc prescribed the manner in which tax tokens shall be displayed;
'(n) to provide for the supply of information regarding payment of tax and prescribe a fee therefor;
(o) any other matter which may be prescribed.
(3) A rule made under this section may provide that the contravention of any t£ the provisions -which arc specified in such rule shall be punishable with fine, which may extend to two hundred rupeas- |(4) All rules made under this section shall be published in the Official Gazette.
24. [Omitted].
25. [Omitted].
( i 'w Section 31.
Part /—Motor vdAdts a.t'-r ntottrr sp'i'.
Maximum Annual Rate of Tax Ks.
A. Motor vehicles fitted solely with pneumatic tyres— J. Motor cycles and Iricvcles (including mot or-scooters and cycles with attachment for propelling the same by mechanics! power)— (yti Cycles not exceeding to 50 Kgs. in weight unladen . , 36
(t) Cycles not exceeding loo Kgs. in weight unladen . . . 72
(c) Cycles exceeding 100 Kgs- in weight unladen . . . 9S
(ti) Tricvcles . - 9A (e> Cvelcs or tricycles used for drawing a Trailer or s:de-C3r , 30 in addition to raies specified above.
II, Mjtor vehicles not exceeding 250 Kgs. in weight unladen adapted and used for invalids . . . . . . . . 5 III . Motor vehicles (including tricycles) used for carriage of goods or materials—
(at) Vehicles the registered laden weight of which does not exceed '"' 750 KgS 200 (SI Vehicles the registered laden weight of which exceeds 75° Kgs.
but does not exceed 1500 Kgs 3&>
(c) Vehicles the registered laden weight of which exceeds 1500 Kgs.
hut does not exceed 3000 Kgs. . . . . . . 52°" (J) Vehicles the registered laden weigh* of which exceeds 3000 Kgs.
but does not exceed 45°o Kgs 720 (*) Vehicles the registered laden weight of which exceeds 4500 Kgs.
but does not exceed 6000 Kgs 960
(f) Vehicles the registered laden weight of which exceeds 6000 Kgs.
but does not exceed 7500 Kgs. [ 1,200
(g) Vehicles the registered laden weight of which exceeds 7<;oo Kgs. The rate specified in (H abovep/iwRs. 100.
for every 250 Kgs.
or part thereof in.
excess of 7500 Kg*.
10 Prov;. ' ; I ' —: — • n-jtor vehicles is levied by sr.y local authority. the maximum rates forraowr reticles re?K-;:c:l f^r nsr soleJy within the Ihuttt of *urii 1oc?.l authority shall be i bird : " i maxima: •• - ; .
Msxunuo) Antraai Rulf of tart:
' •>"- M fifclesfiradadLig trkvcleaj plymg for hire aadus-ed for the carriage ii passengers— (s1 Vehicles Ifcesi&ed: to eair* in al] not more than two passengers EK> V.'ii'de., Scsasfcd to carry in all mwi: thro uvo hut not more than four passengers . . . , . . -
(r) Vehicles licensed to carry more than f:mr passengers m 2 ilC The rate specified.
in (O E'-^ve pte* R s , So for ever?
passenger in.
addition to &*** passengers. which the vehicle is so licensed to carry.
Provided, .that where a tax on motor vehicles is levied by any local authority, the maximum ra t t s for motor vehicles registered for • use within taeh'milsof suchlocnl authority shall be WO-thirds OJ the aforesaid maximum rates.
V. B r e a U i w i Vans •j-ssf for toiving disabled vehicles . 3 0 3 VI . Motor vehicles other than those liable to tax under the foregoing provisions of the Schedule— O) Vehicles not exceeding 750 Kgs. in weight, unladen (&) Vehicles exceeding 750 Kgs. but not exceeding 1500 Kgs. in weight, unladen . . . . . . . .
ftrj Veliides exceeding 1500 Kgs- but not exceeding 3250 Kgs. in weight, unladen . . . . . . . .
(d) Vehicles exceeding 225G Kgs. in weight, unladen (wilh seating capacity for not exceeding 15 persons including the driver) .
O) Vehicles exceeding 2250 Kgs. in weight , unladen [with seating capacitv o-ver than that specified^ in ( [SAOOE tij iSc 24c 4CQ
40c.
{PhD J\S. ic person in 15) per V I I . Additional r:ix payable in respect of motor vehicle used f a: drawing trailers —
(i) for each 'raner when the trailer, is used for the carriage of good's The rates specified > 111 clause I I I in respect of motor i •• for the carriage of _goods or materials-
(ii) for each trailer when used for the carriage 01 oassengers . . T h e rates spedfied v in dause IV in respect of motor vehides plying for hire and used for the carriage passengers.
11 :/;'. for each ItaS&c wfeea the trader i •,- aay^othei v.: • • Pi-ovid.j.l Lha: i..:, ,1 ra - • •--, •:_ . -.. t bcchargee&lcur )eri cia-iyj in respect oi ine sanae trailer.
g?
40 1 ' : '- !: 3es c^er than those fmed s with pneumatic Vftps. The n t s shown in Clause A= *fe« •C. Dealers in, or manu&stitreiS of, nwtor vehicles.
l]oi B general licence— in tvspeqi of each motor -vehicle Parf II.—Motor vehicles un,ts fut! oltter than motor spirt- 50 per centum.
10'.
The rales shown in Part I, p&fc EI surcharpi.- of 50 per teriUtm on ail ur any class <jf motor vehicles mfcationej therein provided ihat such surcharge shall, in no case exceed Rs. Soo. SECOND SCHEDULE—{Omitted).
TntED SCHEDULE— {Omitted).
[Ko. £. ic,i,fii;-'i.iL-jc5-i K. 11. PRABHTJ. Jt. Sec}-.
GMGIPND—L—T6?HA 25-11-68—60