(1) The Bihar and Orissa Motor Vehicles Taxation Act 2 of 1930 and the Madras Motor Vehicles Taxation Act 2 of 1931 in their application to the state Orissa are hereby repealed.
(2) The repeal of the said Acts shall not affect -
(a) the previous operation of the said Acts or anything duly done or suffered thereunder; or
(b) any right, privilege, obligation or liability acquired, accrued or incurred under any of the said Acts; or
(c) any penalty, forfeiture 1[or] punishment incurred in respect of any offence committed against any of the said Acts;
(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty 2[,] forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Acts had not been repealed.
(3) Subject to the provisions contained in Sub-section (2) and notwithstanding the repeal of the enactments specified in Sub-section
(1).
(i) every declaration or undertaking derived under the said enactments in respect of any motor vehicle shall be deemed to be a declaration or undertaking delivered under this Act;
and
(ii) every tax token issued under the enactments so repealed and valid immediately before the date of commencement this Act, shall continue to be valid after the said date for the unexpired portion of the period for which it has been issued.
1. Substituted by Notfn. No. 16006-Legis 29/75 L/22/dt 23.12.1975
2. Inserted ibid.
THE ODISHA ROAD SAFETY16 1[Schedule I] [See Sub-section (1) of section 3 and Sub-section (1) of section 3-A] Description of motor vehicles
(1) (2) (3) Rs. Rs.
1. Motor Cycles-
(a) Bicycles
(i) Not exceeding 91 kilograms in weight unladen. 3[150.00] Nil
(ii) Exceeding 91 kilograms in weight unladen. 3[200.00] Nil
(iii) if used for drawing a side car or a trailer, in addition to the tax payable under Clause
(i) or (ii). 2[15.00] Nil
(b) 4[x x x]
2. Vehicles (including cycles with an attachment for propelling the same by mechanical power) not exceeding 254 kilograms in weight unladen adapted and used for invalids. 2[45.00] Nil
3. Vehicles (including tricycles weighing more than 406 kilograms unladen constructed or adapted for use and used solely for the transport of goods in the course of trade Annual rate of tax for vehicles fitted entirely with pneumatic tyres Annual rate of additional tax for vehicles fitted entirely with pneumatic tyres
1. Substituted vide Act No. 2 of 1986 and re-numbered by Orissa Act No. 12 of 1993 w.e.f. dt. 1.7.1990
2. Substituted vide C and T (Transport) Nitfn. No. 9241/T/26.6.1990 w.e.f. 1.7.1990
3. Substituted vide Orissa Act No. 3 of 2005 w.e.f. 25.2.2005.
4. Omitted vide (O.A. No. 19 of 2017) O.G.E. No. 1986 dt. 21.11.2017 17THE ODISHA ROAD SAFETY Rs. Rs.
[(i) Not exceeding 1,000 kilograms in weight laden 540.00 Nil
(ii) Exceeding 1,000 Kilograms but not exceeding 2,000 kilograms in weight laden. 2,356-00 Nil
(iii) Exceeding 2,000 kilograms but not exceeding 5,000 kilograms in weight laden. 2,446-00 44-00
(iv) Exceeding 5,000 kilograms but not exceeding 10,000 kilograms in weight laden. 3,773-00 1182-00
(v) Exceeding 10,000 kilograms but not exceeding 13,000 kilograms in weight laden. 5,363-00 1816-00
(vi) Exceeding 13,000 kilograms but not exceeding 16,200 kilograms in weight laden. 7,800-00 2640-00 1[(vii) exceeding 16,200 kilogram but not exceeding 25.000 kilogram in weighl laden. 14,000-00 5000-00 (vii-a) exceeding 25.000 kilograms but not exceeding 31,000 kilograms in weight laden. 19,000-00 7000-00 (vii-b) exceeding 31.000 kilogram but not exceeding 35,200 kilogram in weight laden. 23,000-00 9000-00 (vii-c) exceeding 35,200 kilogram in weight laden.
1. Substituted vide C and T (Transport) Nitfn. No. 442/T/10.01.2002
2. Substituted vide (O.A. No. 19 of 2017) O.G.E. No. 1986 dt. 21.11.2017 23,000.00 plus Rs.500 for every 500 kilogram or part thereof in excess of 35.200 kilogram
9000.00 plus Rs.500 lor cvery 500 kilogram or part thereof in excess of 35,200 kilogram:”;
THE ODISHA ROAD SAFETY18 Rs. Rs.
(vili) Extra tax payable in respect of goods vehicles used for drawing trailers-
(a) For each trailer not exceeding 1,000 kilograms in weight laden. 196-00 96-00
(b) For each trailer exceeding 1,000 kilograms but not exceeding 3,000 kilograms in weight laden. 750-00 370-00
(c) For each trailer exceeding 3,000 kilograms in weight laden : 1,500-00 738-00]
Provided that two or more goods vehicles shall not be chargeable under this clause in respect of the same trailer.
(ix) Where in pursuance of any agreement between the Government of Orissa and Government of any other State a goods vehicle is entering the State of Orissa, the additional tax in respect of such vehicle shall be calculated for each entry at the rates specified in Subsection (3) of section 4.
Explanation - A vehicle shall not be deemed to be used otherwise than solely for the transport of goods in the course of trade because it is used to convey employees of the trader in the course of their employment.
4. Motor vehicle plying for hire and used for conveyance of 1[person or passengers] including motor cabs-
1. Substituted vide Orissa Act No. 12 of 1993 - w.e.f. dt. 01.06.1993