REGISTERED NO. D-(Db42 -- - . EXTRAORDINARY m - - I ij
PART 11--Section 1 -4m;rPsla PTJRT,ISHED BY AUTHORITY ---- --- - - - Ti0 21 T$ fd, %%an, ma^? 1 0, 1 97 5/qW 2 C J ~ 1 8 9 6 No. 21 NEW DELHI, FRIDAY, JANUARY to, rg751PAUSA 20,1896 -- - -- -- ~ ~ r i ~ r ; i r ~ * + ~ - w ~ ~ - i ~ ~ n b I Separate paging is given to this Part in order that it may be filed a s a separate compilation. - p- - - -- --- -- MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS (1,egisIative Department) ATew Delhi, the 10th Ja~uary , 1975,'Pausa 20, 1896 (Saka) THE PONDLCHERRY GENERAL SALES TAX AND MOTOR veHIC1,ES TAXAT'ION (AMENDMENT) REGULATION, 1975 NO. I OF 1975 Promulgated by the President in the Twenty-fifth Year of the Republic of India. A Regulation further to amend the Pondicherry General Sales Tax Act, 1967 and the Pondicherry Motor Vehicles Taxation Act, 1967. In exercise of the powers conferred by the second proviso to clause / (I) of article 240 of the Constitution, the President is pleased to promulgate the following Regulation made by him:-
1. (I) This Regulation may be called the Pondicherry General Sales Tax and Motor Vehicles Taxation (Amendment) Regulation, 1975. i
(2) Save as otherwise provided in this R.egulation it shall come into force at once. I,
2. In the Pondicherry General Sales Tax Act, 1967,-
(a)- in sub-section (1) of section 3 and in section 6, for the words ti^;^ and one half per cent,.", the words "three per. cent." shall be substituted;
(b) j i l tl-le First Sclleclule,--- ( i ) jn serj;~] ?~~l . i i ' i>c~T~ 1 io 14, in c o l ~ ~ i : : ; (i"), f o r tlic f i g ~ l r ~ ~ ".I (:I", figuyc.; ':-! :"' ::))>I\ 1~;(: su\i:.!it.l,li(,!c!; Short ti'tle and commencement. Amendment of Poi~dicherry Act 6 of
1.967. '6 THE GAZETTE OF INDIA EXTRAORDINARY [PART II-
(ii) in serial number 16, in column (4), for the figures "4f", the figures "5&" shall be substituted;
(iii) in serial number 27, in column (4), for the Agure "3", the figure "4" shall be substituted; (,b) in serial number 38, in column (4), for the figure "3", the figure "5" shall be substituted;
(v) in serial number 41, in column (4), for the figure "3", the figure "5" shall be substituted;
(vi) in serial number 46, in column (4) , for the figure "5", the figure "7" shall be substituted;
(vii) after serial number 49 and the entries relating thereto, the following shall be inserted, namely:- "50. Kerosene
51. Soaps (including soap' flakes, soap powden, detergent powders and liquids and metal polishing bars)
52. Steel furniture
53. Timber
54. Bricks
55. Articles made of stainless steel -- At the point of first sale in the 3 Union territory do. do. do. do. do.
56. Pile carpets do. 6
57. Ceramic and mosaic tiles, glazed floor and mall tiles do. 6 f58, Molasses do. 10";
(c) in the Third Schedule,-
(i) items 3, 17, 51 and 52 and the entries relating thereto shall be omitted; (%i) in item 33, for the words "Chillies, chilly-powder, tamarind, turmeric", the word "Turm~ric" shall be substituted. Amend- 3. In the Pondicherry Motor Vehicles Taxation Act, 1967, for Schemerit of dule I and Schedule IT, the following Schedules shall be substituted, and Pandi. shall be deemed to have been substituted with effect from the 25th day of cherry Act 5 of June, 1974, namely: -
1967. "SCHEDULE I [See section 3 (2) 1 Class of vehicles Quasterly tax --- -. -- - -- --- -- --. . -- (I (2) .- - - -- - Its. P. I . Motor cycles (including motor scootcrs and cycles with attachment for propelling the same by mechanical po~vcr) not exceeding 408 kgs. in weight, unladen :
(a) Uic)~cics heio;rr 24 horse-power if nc)l used for cisawing a t l -ai lcr or sitls-.cw. 9 '03 ..... -....... . . . . . . ........ - .. ".-- - - . .. ............. ......_.I....... i ,"I <- . vv<?. :, ; , , .?.-%.. . . , ; . ; , ? . : . . . . . . . . . . . . . . . . . . .... . . . . . . . . . . . . . . . . . \ I... . . . . . . . .- . i, . , ' 4 . ' " ,ii : 6 . : m . .. . . . . . . . . . . . . . ... ... , , . . . ~ .. ,, . . ... . . : . ~,, ' . , .;. . , . . . _ : , ' , : '.<. ..,;. " . ,,',. . . . . . . . . . . . j . :, i . : ' : . . ~ , . . . . . . . % . ; , , , ; . . . . . . . . . . . . . . . . . . . . . . . . . . . . i.. , . . . . . . , .. . . < ' ', > .. . , , ., , " _ , . . : . . . . . .. ......... . . . . . . . . . ,,. - i . . . . ;, . . . . . . . . . . . . ; ,#a ,,< ,;. w&<:. && z*x,&A> & ~ ~ " . . s % i ~ ~ a ! $ % , . ~ ~ ..:= -.a * ,.c ....:.... 2 ;.*- .'..%.yLA%>:=< ~ . ~ ~ L ~ ~ - . ---- - - .--- (,I) (2) .- -- Ks. P.
(b) Bicycles below 3& horse-power if used for drawing a trailer or ,,side-car and bicycles of and above 3$ horse-power whether used for drawing a trailer or side-car or not. 12-00
(c) Tricycles. 12.00
2. Invalid carriages. 7 . 5 0
3. Goods vehicles : \.
(1) Vehicles-
(a) Vehicles not exceeding 1,000 kgs. in weight, laden. 50.06
(b) Vehicles exceeding 1,009 kgs. but not exceeding 2,000 ligs. in weight, laden. 150.00
(c) Vehicles exceeding 2,000 lcgs. but not exceeding 3,000 kgs. ill weight, leden. 225 , 00
(d) Vehicles exceeding 3,000 kgs. but not exceeding 4,000 kgs. in weight, laden. 300.00
(e) Vehlcles exceeding 4,000 ligs. but not exceeding 5,500 kgs. in weight, laden. 450' 00
(f) Vehicles exceeding j,joo figs, but noL escceciing 7,000 kgs. in weight, laden. 600 00
(g) Vehicles exceeding 7,030 lzgs. but no^ exceeding 9,030 kgs. in wcight, laden. 700 00
(h) Ve'niclcs exceeding g,ooo figs. but i:o~ exceeding 10,5oo kgs. in weight, laden. 800. oa
(i) Vehicles exceedil~g 10,500 kgs, buL not exceeding 12,000 kgs. in weight, laden. yo0 . oc;
( j ) Vehicles exceeding 12,000 kgs. but 11ot exceeding 13,000 kgs. in weight, laden. 975 .
(k) Vehicles exceeding I 3,009 kgs, but not exceeding 14,000 kgs. in weight, laden. 1,050 .oo
(1) Vehicles exceeding 14,ooo kgs. but not ,:exceeding 1 5 , m kgs. in weight, laden. 1,125-06
(m) Vehicles exceeding I 5,000 kgs. 1,125'80 pltrs Rs. 25 for every 250 kgs. of weight or part thereof in excess of 15,ooo kgs
(ii) Trailers, used for carrying goods other than trailers falling under items 6 and 7 of this Schedule:
(a) Vehicles not exceeding 1,000 kgs. in weight, laden. 55
(b) Vel~icles excc:cding r ,000 kgs , b11 t. not excecdillg a ,om kgs, in ~ e i g l - l ~ , laden. 90.00 i
(c) \Je:!icicj cscecciing 2,099 kgs, b:!~ no; ~:sc?(%'l:+- ,\.L l.!iD 17 3,:O!!C) kqs. ill \\7eigllt, laden. 133 '00
(ti) Vc-1:Gcles excecding 3,000 kgs, btii not exceeding 4,000 lcg.7. i i ~ ~vi:ighf~ l?!~! CII. J.~O*OO _.__~>._._l..̂___._-_II___ _ _ ..._-.__.l____-_-..I_.. _.̂. , 8 THE GAZETTE OF INDIA EXTRAORDINAIZY [PART II--. -- - - - -- - - .- -. .- -- - ..... -. (I). --
(2) - Rs. P.
(e) Vehicles exceeding 4,000 kgs. but not exceeding 5,500 kgs, in weight, laden. 270 ' 00
(f) Vehicles exceeding 5,500 kgs. but not exceeding 7,cco kgs. in weight, laden. 360.00
(g) Vehicles exceeding 7,000 lzgs, but not kxceeding 9,000 lzgs. in weight, laden. 420% 00
(11) Vehicles exceeding 9,000 lzgs, but not exceeding 10, joo '-gs in weight, laden. 480 00
(i) Vehiciss exceeding 10,soo lzgs. but not exceeding ~a ,oco lzgs. ip weight, laden. 540.00
(j) Vehicles exceeding 12,000 lzgs. but not exceeding 13,000 kgs. in weight, laden. 600 - 00
(lz) Vehicles exceeding 13,000 kgs, but not exceeding 14,000 kgs. in weight, laden. 690.00
(1) Vehicles exceeding I 4,099 1;gs. but not exceeiling I 5,000 kgs. in weight, laden. 800.00
(m) Vehicles exceeding I 5,ooo kgs. 800-00 plus Rs. 20 for every 250 kgs. of weight or part thereof in excess of 1g,ooo kgs.
4. A?otor vehicIes plying for hire and used for the transport of passengers and in respect of which permits have been issued , under the Motor Vehicles Act, 1939 (Central Act 4 of 1939):
(i) Vehicles permitted to carry in all-
(a) Not more than three persons. 30-00
(b) More than three persons but not more than five persons . - (other than the driver). 75 '00 .(ii) (a) Vehicles pernlitted to ply as stage carriages and to carry more than six persons (other than the driver) and plying exclusively within the limits o f an urban area-
(i) For every seated passenger (other than the driver and conductor) which the vehicle is permitted to carry. 65.00
(ii) For every passenger (other than a seated passenger, driver or the conductor) which the vehicle is permitted to carry. 20.00 Exp1al~utioiz.-'(Urba1l area" ineans those areas declared 8s such , under rule 4 - 13 of the Delhi Motor Vehicles Rules, 1940 as 111ade applicable to the Union territory of Pondicherry and includes the distances covered. through enclaves of other States, if any, lying in betwejn these areas on a particular route, if the aggregate, distancc covered tllrougli such enclaves on a particular roptc dves riot cxcecd 16 li111~. (1,) VcIiicles l-,cfl-:iilte.:i to ply RS s t a ~ c c;i;.i'iiirc.s C1 3 r d to c2i~ry .L!I.OLC t1'1ni.i C !~ci-so!:s (c:icin,ii~lg lilt i ) a!?(; plyi~~!:. cxclusivc-1): n~jthi!i the !irnits of t!iis territory-"-- 2'0;. rvc::,; bzi:rc!.; l)a~~i.;iger (c\;hcr t!lall t11e 61~ivrr z!nd colldi.~ctb~) \vlilch the \diicl.c is pesliliticJ to carry. 7-j -00 .. .- .., --- - SEC, i] THE GAZETTE OF INDIA EXTRAORDINARY -- pp - - 9 - --- Rs. P. ExpZa1zztion.-"Limits of this territory" includes the distances CO- vered in the enclaves of other States, if any,. lying in between different communes of this territory, if such distances covered in the enclaves in the aggregate on a particular route do not exceed 16 kms.
(c) Vehicles permitted to ply as stage carriages and to carry more than 6 persons (excluding the driver) and plying on routes partly lying in this territory and partly in other States with which the Union territory of Pondicherry has entered, for the time being, into an agreement for the levy of single point tax- For every seated passenger (other than the driver and conductor) which the vehicle is permiped to carry-
(i) When the total distance of the route does not exceed 60 lznls. go6cjo
(ii) When the total distance of the route exceeds 60 kms. 105.00
(iii) Express stage carriages. 115.00 Note.--'These will also include routes, the termini of which iie within the linlits of t i~is territory but the intervening distances of the enclaves of other States in the aggregate exceed 16 kms. I
(d) Vehicles permitted to ply as stage carriages to carry more than 6 persons (other than driver) and belonging to other States and plying in the limits of this territory not in pursuance of an agreement for the levy of single point tax- For every seated passenger (other than a driver and condudor). 6 0 ~ 0 0 The tax payable in respect of a reserve stage carriage or a spare bus shall be three-fourths of the maximum rates payable per passenger for any of the regular stage carriages of the peimit holder.
(iii) Vehicles permitted to ply only as a contract carriage (not being stage carriage plying as a contract carriage) and to carry more than five persons (other than the driver)- For every person (other than a driver) which the vehicle is permitted to carry. 70 '00 5 . Motor vehicles not themselves constructed to carry any load (other than water, fuel, accumulators) and other equipment used for the purpose of propulsion, loose tools and loose equipment, used for haulage only-
(a) Weighing not inore than 2,500 kgs., unladen. IOO*OO
(b) Weighing inore than 2,500 kgs,. unladen. 140.00
6. Fire engines, fire tenders and road water sprinklers---
(a) Nor exceeding r,ooo kgs, in \veigllr, laden, 2 0 ~ 0 0
(h) Esceccliap r,or:a h-9s. but not exccedilig r;So:, kgs, irl \vcigllt, l ade~) . 30 . cjcj
(c) Exceeding x,zoo kgs, but lint cxceeiiitlg z,ooa ICES, i:i \~ej.y!lt; laden, 40- 00 i o THE GAZETTE OF INDIA EXTRAORDINABY [Pam il- - Rs. P.
(d) Exceeding 2,000 kgs. but not exceeding 3,000 kgs. in weight, laden. 50 '00
(e) Exceeding 3,000 kgs, but ilot exceeding 4,000 kgs. in weight, laden. Go'oo I (P) Exceeding 4,000 lzgs. but not exceeding 5,500 kgs. in weight, laden. 75'06
(g) Exceeding 5,500 kgs. but not exceeding 7,500 kgs. in weight, laden. g0.00
(11) Exceeding '7,500 kgs. but not exceeding 9,000 kgs. in weight, laden. IIB~BO
(i) Exceeding 9,000 kgs, in weight, laden. 120'00
(j) Additional tax payable in respect of such vehiclcs uscd for drawing trailers including fire engine trailer pumps-
(i) For each traiicr not exceeding 1,000 kgs. in weight, j laden. _ I
15.00
(ii) For each trailer exceeding 1,000 kgs. but not exceeding 1,500 kgs. in weight, laden. 20.00
(iii) For each trailer exceeding 1,500 kgs. but not exceeding z,.ooo IZgs. in weight, laden. 25.00
(iv) For each trailer exceeding 2,000 kgs. in weight, laden. 40.00: l'rovided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer. y. Motor vehicles other than those liable to tax under the foregoing provisions of th.is Schedule-
(a) Weighing not more than yo0 kgs., unladen. 26-00
(b) Weighing more than 700 kgs. but not more than 1,500 lcgs., unladen. 3.5'00
(c) Weighing Inore than 1,500 lcgs. but not more than 2,000 lcgs., unladen. 44'00
(d) Weighing more than 2,000 kgs. but not inore than 3,000 kgs,, unladen. 53'00
(e) Weighing more than 3,000 kgs,. unladen. 65.00
(f) Additional tax payable in respect of such vehicles used for drawing traiiers-
(i) For each trailer not exceeding I ?'nnne in vveipht, uraladcn. 12,oo r 7 (ii) 1%: each trailer ~scc~din!:: I I O I ~ I I ~ : i!j \vcig\:l?, ~ l l i : i i l ~ ~ l , 24 ,(XI : I':-ovicl!:~I 11i::1 l j \ . c i or n:c?~.c: vcliiclcs , shai! not 117 cha-gcable under this clause in respect of thc snlnc trailel-. . , .,. . . _"__*_ll_^i_ ^ ^ _._l_llL." .- - _ _ ---. .̂.> SEC. 11 THE GAZETTE OF INDIA EXTRAORDINARY I I
SCHEDULE I1 [See section 4(1)(c)] Rate of taxes 1- For a period For a period exceeding Class of vehicles not seven days exceeding but not seven days exceeding i thirty days I. Motor cycles, whether used for drawing a trailer 01 side car or not, including motor scooters and cycle: with attachment for propelling the same by mechanical power.
2. Invalid carriages.
3. Goods vehicles : - Rs. P. (I) Vehicles-
(a) Vehicles not exceeding 1,000 kgs. in weight, laden.
(b) Vehicles exceeding 1,000 kgs. but not exces ding 2,000 kgs, in weight, laden.
(c) ~ehidles exceeding 2,000 kgs, but not excee. ding 3,000 kgs. in weight, laden.
(d) Vehicles exceeding 3,000 kgs, but not excee- I ding 4,000 kgs. in weight, laden. 40.00
(e) Vehicles exceeding 4,000 kgs. but not excee-( ding 5,500 kgs. in weight, laden. 55'00
(f) Vehicles exceeding 5,500 kgs. but not exceeding 7,000 kgs. in weight, laden. 65-00 Rs. P.
6.00
(g) Vehicles exceeding 7,000 kgs. but not exceeding 9,000 kgs. in weight, laden. 90.00 280~00 . (h) Vehicles exceeding 9,000 kgs. but not exceeding 10,5oo kgs. in weight, laden.
(i) Vehicles exceeding 10,5oo kgs. but not excee-1 ding 12,000 kgs. in weight, laden. i 140.00 420'00
(j) Vehicles exceeding 12,000~ kgs. but not exceeding 13,000 kgs. in weight, laden. 160.00
(k) Vehicles exceeding - 13,000 kgs. but not exceeding 14,000 kgs. in \oei&t, laden. 170.00 ,\. I ( I ) \ichic:les excacdiilg rq.ooo kgs, b1.11 r~otl e>:ceediilg I j ,Cjsc, Iqs, y i .p<i:ii;ht, li:d<l:l. I J (>C; 'C l< j , j!O*QD
(ln) Vehicles exceediilg 15,ooo .kgs, 1 . Zo .oo I 66u~oo --.---- .--____.._____-_~____--*~---.~~.---____-_-_...~-I..__..-..... .....-..-........-....... , . I . . . . . . . ......... . . ........ ...... ....... .. . . . . . . . . . . . . . . . . . . . ..... ....... .;.. r,,,.- .. ,- ;,..: ,;,, ,,-,, : ". *., > : . . . . . . . t... ......,. <..; ..-. . . . . , , , !, *; .......... * r . ;-,., ...:. . ; - . . , ? - ; ~ '?4, ! ':!::';. ! . . . ?': - . . . . . . . . . . . . . . . ,..; ,,;. 1 . . . . . . . . . . . . . : . . . ..: : ...:.'..-. : : l . . . . . . . E ? -; . , . . . . . , , :. . -. . . . . . . . :...................:..:.........: , . . , . . , . , . . . . .< , . . . . .- re..... :... . . .:..-.- : ... A. --.? .1- , . . ..%,:L'.:L..-.; .::A:". -::;.:..: ..a. L.,.;.:.:,(:.:z.. ;.-,-. .... ,,,s-v:: ' I . . , 12 THE GAZETTE OF INDIA EXTRAORDINARY [PART II- ----- ---- I I '
(a) For each trailer not exceeding 1,000 kgs. in weight, laden.
(2) Trailers used for carrying goods other than trailers falling under items 6 and 7 of Schedule I-
(b) For each trailer exceeding 1,000 kgs. but not exceeding 2,000 kgs. in weight, laden. / 15.00 / 45.00
30.00 80.00
(e) For each trailer exceeding 4,000 kgs. but not exceeding 5,500 kgs. in weight, laden. 40.00 110.00
(f) For each trailer exceeding 5,500 kgs. but not exceeding 7,000 kgs. in weight, laden. 50.00 170.00
(g) For each trailer exceeding 7,000 kgs. but not exceeding 9,000 kgs. in weight, laden.
80.00 235.00
95.00 285.00
(j) For each trailer exceeding 12,000 kgs. but not exceeding 13,000 kgs. in weight, laden. 110.00 3 2 0 . 0 ~
(k) For each trailer exceeding 13,000 kgs. but not exceeding 14,000 kgs. in weight, laden. 120-00 35.0-00
130.00 370.00 laden. I;~O.OO 390.00 of passengers-
6.00 20.00 driver) but not more than five persons (other than the driver) for every person (other than the driver) ~vhich the vehicle is permitted to ii: 1.y. 13.50 40.00 Rs. P. R s . . I- SEC. I] THE G A Z E m OF INDIA EXTRAORDI?:ARY 13 -. -- -- - - - -- - I
(1) i (3: --- -- Rs. P. Rs. P.
(d) Vehicles permitted to ply solely as contract carriages (not being stage carriages plying as contract carriages) and to carry more than five I (21 I I persons (other than the driver) for every person 1 (other than the driver) which the vehicle is permitted to carry. ( 10.00 / 30-00 !
5. Motor vehicles other than those liable to tax under 1 i the foregoing provisions of the Schedule - 1
(a) Weighing not more than 700 kgs., unladen. 3.50 lz.oo
(b) Weighing more than 700 kgs. but not,, more i than 2,200 kgs., unladen. I (c) Weighing more than 2,200 kgs., unladen. 1 7-50 ; 23.00 I 1 I I
(d) Additional tax payable in respect of such vehicles 1 1 used for drawing trailers - I i (i.) For each trailer not exceeding I Tonne in weight, unladen. (iij For each trailer exceeding I Tonne in j I i weight, unladen. / 4.00 1 ro.ou ! !
Provided that two or more vehicles shall not be I I chargeable under this clause in respect of the , I l SUIIZC trniler ' I I I I I I --- ----..----- -
4. Notwithstanding anything contained in any judgment, decree or order of any court, all taxes levied or collected o r purporting to have been levied or collected in pursuance cf notification NO. 14, dated 25th June, 1974 of the Government of Pondicherry [Home (Transport) Department] issued under sub-section (1) of section 20 of the Pondicherry Motor Vehicles Taxation Act, 1967, shall, for all purposes, be deemed to be, and to have always been, validly levied or collected and accordingly-
(a) all acts, proceedings or things done or taken by the Government or by any officer of Government or by any other authority in connection with the levy or collection of such taxes shall, for all purposes, be deemed to have been, and to have always been, done er taken in accordance with law;
(b) no, suit or other proceeding shall be maintained or continued in any court against the Government or any person or authority whatsoever for the refund of any taxes so collected; and
(c) no court shall enfmce any decree o r order directing the refund of any taxes so collected. FAKHRUDDIN ALI AHMED. President. Validation of levy, collection, etc., of taxes on motor vehicles.