(1) The Punjab Motor Vehicles Taxation Act, 1924 (4 of 1924) as applicable to the areas comprised in Himachal Pradesh immediately before 1 st November, 1966, the Punjab Motor Vehicles Taxation Act, 1924 (4 of 1924) as in force in the territories added to Himachal Pradesh under section 5 of the Punjab Reorganisation Act, 1966 (31 of 1966) and the Himachal Pradesh Motor Vehicles Taxation Ordinance, 1972 (4 off 1972) are hereby repealed.
(2) Not withstanding such repeal, anything done or any action taken or purporting to have been taken (including rules, notifications or orders made or issued) in exercise of any powers conferred by or under the said Acts and Ordinance shall be deemed to have been done or taken under this Act.
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1. Clause (h) inserted vide H.P. Act No. 15 of 1999, effective from 1 st January, 2000.
2. Sub-section (3) omitted vide H.P. Act No. 15 of 1999, effective from 1 st January,
2000.
22 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 1 [SCHEDULE-I Sr No. Description of vehicle Annual rate of tax
1. 2. 3.
1. GOODS CARRIAGES
(1) Light Motor Vehicles Rs. 1,5000/-
(2) Medium Motor Vehicles Rs. 20,000/-
(3) Heavy Motor Vehicles Rs. 30,000/-
2. STAGE CARRIAGES
(1) Ordinary/express/Semi deluxe/ Deluxe/ Air Conditioned buses Rs. 38,500/-
(2) Mini Buses Rs. 27,500/-
3. CONTRACT CARRIAGES
(1) Maxi Cabs. Rs. 22,500.
(2) Motor Cabs Rs. 15,000/-
(3) Auto Rickshaws Rs. 7,500/-
(4) Buses for Contract Carriages Rs. 75,000/-
4. Private Service Vehicles/buses owned by all private institutions and other buses not covered under Sr. No. 2 and 3 above.
Rs. 45000/-
5. Private Service Motor Cabs owned by Commercial organisation and used for the purpose of carrying persons on behalf of the owner of such vehicles for or in connection with his trade or business otherwise ban for hire and reward.
Rs. 18,000/-
1. SCHEDULE-I substituted vide H.P. Act No. 6 of 1978, H.P. Act No. 14 of 1979, substituted vide H.P. Act No. 18 of 1992 and H.P. Act No. 21 of 2001, amended vide Notification No. TPT-A(3)3/98-II, dated 24 th December, 2003, published in the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 30 th December, 2003, pp.
2843-2846, H.P. Notification No. TPT-A(3)3/98-III, dated 20 th March, 2006, published in the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 28 th March, 2006, p. 8416, Notification No. TPT-A(2)2/2003-Part-I, dated 24 th December, 2007 published in the Rajpatra, Himachal Pradesh, dated 28 th December, 2007, pp. 11139-11140, Notification No. TPT-A(2)2/2003- Part-II, dated 15 th February, 2012 published in the Rajpatra, Himachal Pradesh, dated 15 th February, 2012, pp.
5828-5830, and again substituted vide Notification No. TPT-A(2)2/2003- Part- IV, dated 18 th December, 2013 published in the Rajpatra, Himachal Pradesh, dated 27 th December, 2013, pp. 5360-5362.
THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 23
6. CONSTRUCTION EQUIPMENT VEHICLES AND CRANE MOUNTED VEHICLES
(i) Light (Maximum mass not exceeding
7.5 tonnes) Rs. 30,000/-.
(ii) Medium (Maximum mass exceeding
7.5 tonnes but not more than 12 tonnes) Rs. 45,000/-.
(iii) Heavy (Maximum mass exceeding 12 tonnes).
Rs. 60,000/-
7. RECOVERY VANS
(i) Light (Maximum mass not exceeding
7.5 tonnes).
Rs. 22,500/-
(ii) Medium (Maximum mass exceeding
7.5 tonnes but not more than 12 tonnes).
Rs. 22,500/-
(iii) Heavy (Maximum mass exceeding 12 tonnes).
Rs. 22,500/-
8. Ambulance Rs. 2000/-
9.
Hearse (Dead body van) Rs. 2000/-] 1 [SCHEDULE-II [See section 10 (5)] Sl.
No Duration of use after the date of registration of motorcycle/ scooter/personal vehicle.
Amount of refund of tax on motor cycle/ scooter/personal vehicle.
1. 2. 3.
1. Less than three years Sixty per cent of the amount of tax already paid under sub-section (2) or
(3) of section 3.
2. Three years or more but less Forty percent of the amount of tax than six years. already paid under sub-section (2) or
(3) of section 3.
3. Six years or more but less Twenty percent of the amount of tax than nine years. already paid under sub-section (2) or
(3) of section 3.
1. SCHEDULE-II substituted vide H.P. Act No 18 of 1992 and again substituted vide H.P. Act No. 21 of 2001.
24 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972
4. Nine years or more. Ten per cent of the amount of tax already paid under sub-section (2) or
(3) of section 3. ] ---------------- 1 [SCHEDULE-III (See section 3-A) Serial No Description of transport Maximum rate of special road tax vehicle.
1. 2. 3.
1. Stage Carriages:
(a) Ordinary services 10 Paise per seat per km. for the entire distance covered during the day as per the time table fixed by the Regional Transport Authority;
(b) Express/Night services 13 Paise per seat per Km. for the entire distance covered during the day as per the time table fixed by the Regional Transport Authority;
(c) Semi-deluxe services 15 Paise per seat per km. for the entire distance covered during the day as per the time table fixed by the Regional Transport Authority;
(d) Deluxe services 20 Paise per seat per Km. for the entire distance covered during the day as per time table fixed by the Regional Transport Authority; and
(e) Air-conditioned services 35 Paise per seat per km. for the entire distance covered during the day as per the time table fixed by the Regional Transport Authority.]
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1. Schedule-III added vide H.P. Act No. 15 of 1999.