1 [(1) Subject to the other provisions of this Act, on and from the commencement of the Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 2004, there shall be levied, charged and paid to the State Government, a tax on all motor vehicles specified in column (2) of Schedule-I, used or kept for use in Himachal Pradesh, at the rate as may be specified by the State Government, by notification, but not exceeding the rates specified in column (3) of Schedule-I.
2 [(2) There shall be levied, charged and paid to the State Government, a tax on motor cycles/scooters, personal vehicles, Private Service Motor Cabs or Construction equipment vehicles, used or kept for use in the State for a period of fifteen years from the date of purchase of vehicle at the time of registration under sub-section (3) 59 of 1988 of section 41 of the Motor Vehicles Act, 1988, (59 of 1988) at the rates as may be specified by the State Government, by notification, on the basis of the price of such motor cycle/scooters, personal vehicles, Private Service Motor Cabs or Construction equipment vehicles, subject to the minimum of six percent and maximum of fifteen percent of the price thereof.
(3) Notwithstanding anything contained in sub-sections (1) and (2), there shall be levied, charged and paid to the State Government, a tax on,-
(a) motor cabs or maxi cabs which are allowed to be converted as personal motor vehicles;
(b) motor vehicles initially registered in any other State but being moved permanently to the State of Himachal Pradesh to be registered here for the first time; and
(c) Private Service Motor Cabs or Construction equipment vehicles already registered and paying tax on an annual basis for the remaining period of fifteen years, at the rates, as may be specified by the State Government, by notification, subject to maximum fifteen percent of the price of such motor vehicles to be determined by the taxation authority after deducting eight percent depreciation per annum from the original price of the motor vehicle provided that:
(i) in the case of motor vehicles having original price up to two lakh fifty thousand rupees, the floor price shall not be less than fifty thousand rupees, or 1939)” vide H.P. Act No. 15 of 1999, effective from 1 st January, 2000.
1. Sub-Section 3(1) substituted and Proviso added at the end of sub-section (2) vide H.P. Act No. 18 of 1992, effective from 29 th April, 1992, section 3(2) omitted vide H.P. Act No.15 of 1999, for Sub-section (1), the sub-sections (1), (2) and (3) substituted vide H.P. Act No. 21 of 2001 and again section 3 substituted vide H.P.
Act No. 14 of 2004.
2. Sub-sections (2), (3) and (4) substituted vide H.P. Act No. 8 of 2020.
8 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972
(ii) in the case of motor vehicles having original price more than two lakh fifty thousand rupees but not exceeding five lakh fifty thousand rupees, the floor price shall not be less than one lakh rupees, or
(iii) in the case of motor vehicles having original price more than five lakh fifty thousand rupees but not exceeding ten lakh rupees, the floor price shall not be less than two lakh rupees, or
(iv) in the case of motor vehicles, having original price more than ten lakh rupees, the floor price shall not be less than four lakh rupees, or
(v) in the case of motor vehicles, having original price more than twenty lakh rupees, the floor price shall not be less than eight lakh rupees, or
(vi) in the case of motor vehicles, having original price more than fifty lakh rupees, the floor prices shall not be less than twenty lakh rupees, or
(vii) in the case of two wheelers, the floor price shall not be less than five thousand rupees.
(4) Notwithstanding anything contained in sub-sections (2) and (3), there shall be levied, charged and paid to the State Government, a tax on motor cycles/ scooters, personal motor vehicles, Private Service Motor Cabs or Construction equipment vehicles, used or kept for use in the State for every further period of five years from the date of their renewal of certificate of registration under sub-section (10) of Section 41 of the Motor Vehicles Act, 1988 (59 of 1988) at the rates as may be specified by the State Government, by notification, but not exceeding to the tax paid at the time of first registration of such motor cycles/scooters, personal motor vehicles, Private Service Motor Cabs or Construction equipment vehicles.]
1 [3-A. Levy of special road tax.- (1) In addition to the tax levied under section 3, on and from the commencement of the Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 1999, there shall be levied, charged and paid to the State Government, a special road tax on all transport vehicles specified in column (2) of Schedule-III, used or kept for use, in Himachal Pradesh, and, at such rates as may be specified by the State Government, by notification, but not exceeding the rates specified in column
(3) of Schedule-III of this Act.
2 [(2) The rates of special road tax, as may be specified under subsection (1), in respect of stage carriages shall be applicable to and charged on the entire distance covered as per time table fixed by the Regional Transport
1. Sections 3-A, 3-B and 3-C inserted vide H.P. Act No. 15 of 1999, effective from 1 st January, 2000.
2. Sub-section (2) substituted vide H.P. Act No. 21 of 2001.
THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 9 Authority and shall be payable monthly by such date as may be notified by the State Government from time to time.]
(3) Where a transport vehicle is plied without a valid permit or in any manner not authorised by the permit to be plied, there shall be levied, charged and paid to the State Government further special road tax in addition to the tax payable under sub-section (1), on such vehicles at the rates as may be specified by the State Government, by notification, but not exceeding the rates specified in column (3) of Schedule-III of this Act.
(4) Where a transport vehicle is registered in a State other than the State of Himachal Pradesh, enters and is used on any public road, or kept for use, in the State of Himachal Pradesh, the special road tax shall become chargeable, on such entry in the prescribed manner.
Explanation.- For the purpose of special road tax levied under this Act, transport vehicles shall include non-transport vehicles when used as transport vehicles by the owner.
3-B. Establishment of Fund for the payment of ex-gratia grant to a passenger.- (1) The State Government shall establish a fund to be called the „State ex-gratia grant to a passenger Fund‟, and there shall be credited thereto all sums of money paid to it or all amount of surcharge already collected under section 3-A of the Himachal Pradesh Passengers and Goods Taxation Act, 1955 or any grants made by the State Government, for the purpose of the scheme to be framed and notified under sub-section (2) of this section.
(2) The State Government shall frame and notify a scheme, in the Official Gazette, in the prescribed manner, for the purpose of payment of exgratia grant to a passenger.
(3) The „State ex-gratia grant to a passenger Fund‟ shall be maintained by the Commissioner in the manner, as may be prescribed.
Explanation.- For the purpose of this section, the expression “passenger” means any person travelling in a transport vehicle, but shall not include the driver or the conductor or any employee of the owner of the vehicle travelling in the bonafide discharge of his duties in connection with the vehicle.
3-C. Power to amend the Schedules.- (1) The State Government may, subject to the condition of previous publication, by notification,-
(a) amend the rates of tax levied under sections 3 and 3-A specified in Schedules 1 [I and III] ; and
(b) add or delete any motor vehicle specified in Schedules- 2 [I and III] and in respect of such vehicles specify or omit the rate of
1. Substituted for the roman figures, sign and word “I, II and III” vide H.P. Act No.
21 of 2001.
2. Substituted for the roman figures, sign and word “I, II and III” vide H.P. Act No.
21 of 2001.
10 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 tax ; and thereupon the said Schedules shall stand amended accordingly:
Provided that the rate of tax shall not be increased, at any one time, by more than 50% of the rates specified in Schedules 1 [I and III], as the case may be.
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(2) Every notification issued under sub-section (1) shall, as soon as may be, after it is issued, be laid on the Table of the Legislative Assembly.].