THE NAGALAND MOTOR VEHICLE TAXATION (THIRD AMENDMENT) ACT, 1992.
(THE NAGALAND ACT NO. 7 OF 1992) Received the assent of the Governor of Nagaland on 25th April, 1992 and published in the Nagaland Gazette extraordinary dated I May, 92.
An Act to amend the Nagaland Motor Vehicles Taxation Act, 1967. It is hereby enacted in the Forty third Year of the Republic of India as follows — 1. Short title, extent and commencement (1) This Act may be called the Nagaland Motor Vehicles Taxation (Amendment) Act, 1992. (2) It shall come into force from the date of its publication in the official gazette. (3) It shall extend to the whole State of Nagaland. 2. Amendment of Section 5 Section 5 of the Nagaland Motor Vehicles Taxation Act, 1967 hereinafter called the principal Act, maybe renumbered as section 5 (1), and the following sub-section be added SECTION 5 (2) Notwithstanding anything contained in sections 4 (1), 5 (1), 6, 8 and 9, all non-transport (personalized) vehicles shall pay one time tax valid till the vehicle attains the age of 15 years at appropriate rates specified in the schedule II to this Act, with effect from the date to be notified. 3. Amendment of Section 7 The following sub-section shall he added to section 7 of the principal Act SECTION 7 (C) : Where registration of a Motor Vehicle has been cancelled in the case of a non-transport vehicle for which one time tax as prescribed under section 5 (2) has been paid, to a refund at the appropriate rates specified in the schedule III to this Act. 4. Amendment of the Schedules The existing schedule annexed to the principal Act, shall be amended and renamed as Schedule I; and Schedule II and Schedule III be added to the existing Schedule as follows : —
SCHEDULE—I TAXATION SCHEDULE (See. Sec. 4 (1)) Article Description of Vechicle Annual Ouart No. tax erly tax Rs. NP. Rs. NP Motor vechicle fitted solely with pneumatic tyres PART.A VEHICLES OTHER THAN THOSE PLYING FOR HIRE OR REWARD I. CYCLES (INCLUDING MOTORSCOOTERS,CYCLES WITH ATTACHMENT PROPELLING THE SAME BY MECHANICAL POWER).
a. Cycles not exceeding 50 Kgs in 36.00 — 9.00 weight unladden b. Cycle not exceeding 100 Kgs in 48.00 — 12.00 weight unladen c. Cycle not exceeding 100 Kgs in 80 — 20 00 weight unladen.
d. Tricycles 100.00 — 25.00 e. Additional Tax for drawing trailer 18.00 — 5.00 or side Car.
II. VEHICLES CONSTRUCTEDAND USEDSOLELY FOR THE CONVEYANCE OF PASSENGERS AND LIGHT PERSONAL LUGGAGE OF PASSENGERS.
a. (i) 14 H.p. or less 160.00 — 42.00
(ii) Exceeding 14 H.P. 204.00 — 51.00 b. Additional tax for trailer drawn by vehicle covered by this article. (i) Light trailer 48.00 — 12.00 (ii) Medium 48.00— 21.00
(iii) Heavy 168.00 — 42.00 III. VEHICLE USED PARTLY FOR THE CONVEYANCE OF PASSENGERS AND THEIR PERSONAL LUGGAGE AND PARTLY FOR THE C()NVEYANCE OF GOODS. (i) Tax payable under article II, plus (ii)An additional tax for each person in excess of six which the vehicle 24.00 — 6.00 designed to carry. (iii) An additional tax for every one and half metric tonne or part 72.00 — 24.00 thereof authorised load of goods. PART— B VEHICLE PLYING FOR HIRE OR REWARD IV. - Vehicle plying for hire for conveyance ofpassengers and light personal luggage of passengers. (a) Motor Cars/taxi (i) ,Local taxi (within municipal 400.00 — 125.00 limit only) (ii) Regional taxi 500.00 -- 150.00 (iii) State Tourist taxi 600.00 — 180.00 (iv) All India Tourist taxi 1400.00 — 400.00 (v) Auto Taxi (Autorickshaw) 150.00 — 10.00 (h) State Carriage (i) For every scat authiorised 60.00 — 15.00 V. Vehicle used for transport of goods only (i) For 1 metric tonne or less 450.00 — 135.00 (ii) For every additional ½ 140.00 — 35.00 metric tonne VI. VEHICLE AUTHORISED TO PLY PARTLY FOR THE CONVEYANCE OF PASSENGERS AND THEIR LUGGAGE AND PARTLY FOR THECONVEYANCE OF GOODS CASUAL CONTRACT CARRIAGE (i) For every seat 75.00 — 125.00 (ii) An additional tax for every 1/2 (half) metric tonne or part there 180.00 — 45.00 of authorised load of goods. VII. TRACTORS (USED AS HORSE FOR DRAWING TRAILER) (i) riot exceeding 2 metric tonne in 172.00 — 50.00 weight (ii) Exceeding 2 metric tonne but not exceeding 31/2 metric tonne in 340.00 — 100.00 weight. (iii) Exceeding 3 1/2 metric tonne but not exceeding 5 metric tonne in 600.00 — 172.00 weight. (iv) Exceeding 5 metric tonne in 1000.00 — 300.00 weight. VIII. TRAILER DRAWN VEHICLES COVERED BY ARTICLE VII UNDER PART—B (i) For 1 metric tonne or less. 450.00 — 135.00 (ii) For every additional ½ metric 140.00 — 35.00 ton ne IX. VEHICLE AUTHORISED TO Theappropriate tax PLY FOR HIRE ON A SPECIAL payable under Article ROUTE UNDER A PERMIT IV to VIII together GRANTED BY THE STATE with such additional GOVERNMENT. fee asmay be Prescribed by the Government. X. MECHANICAL CRANE M(!)UNTED ON AMOTOR’ VEHICLES.
(i) Not exceeding 3000 Kgs in weight. 210.00 — 60.00 (ii) Exceeding 3000 Kgs but not 410.00 — 120.00 exceeding 5000 Kgs in weight. (iii) Exceeding 5000 Kgs hut not 600 .00 — 175.00 exceeding7000 Kgs in weight. iv) Exceeding 7000 Kgs but not 800.00 — 250.00 exceeding 9000 Kgs in weight. (v) Exceeding 9000 Kgs but not exceeding 12000 Kgs in weight. 1000.00 - 300.00 (vi) Exceeding 12000 Kgs but not exceeding 15000 Kgs in weight. 1200.00 —350.00 (vii) Exceeding 1500 Kgs in weight for every 500 Kgs part thereof in 35.00 —10.00 excess of 15,000 Kgs. X1. FIRE ENGINE TENDERAND ROAD WATER SPRINKLERS (IN WEIGHTLADEN) a. Not exceeding 3000 Kgs 200.00 —60.00 b. Exceeding 3000 Kgs but not 400.00 —120.00 exceeding 5000 Kgs. c. Exceeding 5000 Kgs but not 600.00— 175.00 exceeding 7000 Kgs. d. Exceeding 7000 Kgs but not 800.00 —250.00 exceeding 9000 Kgs. e. Exceeding 9000 Kgs but not 1000.00 —300.00 exceeding 12000 Kgs. f. Exceeding 12000 Kgs but not 1200.00 —350.00 exceeding 15000 Kgs.
SCHEDULE—II (See Section 5 (2))
SCHEDULE OF ONE TIME TAX TWO WHEELERS TRICYCLES AND NON-TRANSPORT (PERSONALISED) VEHICLES : TWO WHELLERS _________________________________ __________ _________ Tricycle Four Whellers SI. Statge of Registration, if already registered —Below 90 —Above 90 —Side Cars —Below —Above — Light Trailer No. its age from the month of its first registation. —Kgs. — Kgs. — 14 H.P. —14 H.P. —under section Unladden Unladde — — — Schedule part Weight Wei - - - HA & B ______________________________ Rs.P. Rs. P. Rs. P. Rs. P. Ks. P. Rs. P.
1 Onetimetaxatthetimeoffreshregistration. 540.00 905.00 198.00 1800.00 2250.00 540.00
2. Morethan 1 yearold but not more than 2years 580.00 885.00 188.00 1700.00 2150.00 510.00 3 “ 2 ____”____________ 3 480.00 805.00 1780 1700.00 2050.00 480.00
4. ,. .. 3 “‘.~‘.“ 4 450.00 755.00 168.00 1500.00 1950.00 450.00
5. ,. ,. 4 5 420.00 705.00 158.00 1400.00 1850.00 420.00 ~‘ 5 ‘ ~‘ 6 ~‘ 390.00 655.00 148.00 1300.00 1710.00 390.00
7. ‘~ 6 7 ~‘ 360.00 605.00 136.00 1200.00 1570.00 360.00 8 7 ‘ 8 “ 330.00 555.00 124.00 1100.00 1430.00 330.00
9. 8 9 300.00 505.00 112.00 1000.00 1290.00 300.00 10 9 10 270.00 455.00 100.00 900.00 1150.00 270.00
11. ~‘ 10 11 ‘ 225.00 380.00 8400 800.00 980.00 225.00 12_ 11 12 ‘~ 185.00 305.00 68.00 640.00 790.00 185.00
13. ‘ 12 13 140.00 230.00 52.00 490.00 600.00 140.00
14.‘ 13 14 96.00 160.00 36.00 336.00 408.00 - 96.00
15. 14 48.00 80.00 18.00 168.00 204.00 48.00 Amount of Rebate fiven Rs. 180.00 Rs. 295.00 Rs. 82.00 Rs. 720.00 Rs. 810.00 Rs. 182.00 ___________________________ =25% =245% =26% =28% =26% =25% Interest and principal by 15 years if put in fixed deposits @ 10% PA. Rs. 810.00 Rs. 1357.00 Rs. 297.00 Rs. 2700.00 Rs.3375.00 Rs. 180.00 SCHEDL LE— III See Section 7(c)) STATEMENT INDICATING THE SCALE OF REFUND ON ONE TIME TAX PROVISION flV() WHELLER TRICYCLE FOUR WHEELERS - ___ SI. If after registration on renewal a) —Below Above —Side Cars Below Above — Light No. Cancellation of registration take place. 90 Kgs. 90 Kgs . —14 HP. —14 H.P. Trailer —UnIadden —Unladden — — — —under —Weight —Weight — — — section — — — — — —Schedule — — — — — part ll.A ________________________________ — Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.
1. Within 1 year 510.00 885.00 188.00 1700.00 2150.00 510.00
2. After one year but within 2 years. 480.00 805.00 178.00 1600.00 2050.00 480.00
3. “ 2 “ 3 “ 450.00 755,00 168.00 1600.00 1950.00 450.00 4 “ 3 “ 4 “ 420.00 705.00 158.00 1400.00 1850.00 420.00
5. “ 4 “ 5 “ 390.30 655.00 148.00 1300.00 1710.00 390.00
6. “ 5 “ 6 “ 360.00 605.00 136.00 1200.00 1570.00 360.00
7. “ 6 “ 7 “ 330.00 555.00 124.00 1100.00 1430.00 330.00
8. “ 7 “ 8 “ 300.00 505.00 112.00 1000.00 1290.00 300.00 9 “ 8 “ 9 “ 270.00 455.00 100.00 90000 1150.00 27000
10. “ 9 “ 10 “ 225.001 380.00 84.00 800.00 980.00 225.00 11 “ 10 “ 11 “ 185.00 305.00 64.00 640.00 — 790.0{) 185.00
12. “ 11 “ 12 “ 140.00 230.00 52.00 490.00 600.00 140,00
13. “ 12 “ 13 “ 96.00 160.00 36.00 336.00 408.00 96.00
14. “ 13 “ “ NIl. NIL Nil. NIL NIL NIL