(1) The Government may, by notification, alter, add to or cancel any of the Schedules.
(2) Where a notification has been issued under sub-section (1), there shall, unless the notification is in the meantime rescinded, be introduced in the Legislative Assembly, as soon as may be, but in any case during the next session of the Legislative Assembly following the date of the issue of the notification, a Bill on behalf of the Government, to give effect to the alteration, addition or cancellation, as the case may be, of the Schedules specified in the notification, and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder:
Provided that if the notification under sub-section (1) is issued when the Legislative Assembly is in session, such a Bill shall be introduced in the Legislative Assembly during that session:
Provided further that where for any reasons a Bill as aforesaid does not become law within s ix months from the date of its introduction in the Legislative Assembly, the notification shall cease to have effect on the expiration of the said period of six months.
(3) All references made in this Act to any of the Schedules shall be construed as relating to the Schedules as for the time being amended in exercise of the powers conferred by this section.
Power to remove difficulties
21. If any difficulty or doubt arises in giving effect to the provisions of this Act, the Government may, by order published in the Official Gazette, make such provision or give such directions not inconsistent with the provisions of this Act as appears to it to be necessary or expedient for the removal of the difficulty or doubt;
and the order of the Government, in such cases, shall be final.
Repeal
22. The Puducherry Motor Vehicles Taxation Act, 1966, (Act No. 4 of 1966) is hereby repealed.
Validation
23. Notwithstanding anything contained in any judgment, decree or order of any Court to the contrary, all taxes levied or collected or purporting to have been levied or collected under the Puducherry Motor Vehicles Taxation Act, 1966 (Act No. 4 of 1966) (hereinafter referred to as the said Act), shall, for all purposes, be deemed to be and to have always been, validly levied or collected under the provisions of this Act, and accordingly ---
(a) any rule, order or appointment purporting to have been made, any decision or direction purporting to have been given, any action or proceeding purporting to have been taken, or anything purporting to have been done under any provision of the said Act shall be deemed to be and to have been a rule, order or appointment made, decision or direction given, action or proceeding taken, or thing done under the corresponding provision of this Act;
(b) no suit or other proceedings shall be maintained or continued in any Court against the Government or any person or authority whatsoever for the refund of any taxes so paid; and
(c) no Court shall enforce any decree or order directing the refund of any taxes so paid.
[SCHEDULE - I [See section 3(2)] Classes of Vehicle Quarterly Annual Life time tax.₹ tax ₹. tax ₹.
+[1. Goods carriages --- @{ (i) (a) Goods carriages not exceeding 3,000 kgs. in weight laden -- -- 6% of cost of vehicle.
Note: The cost of vehicle shall be the sale price vehicle before GST}.
(b) Goods carriages exceeding 3,000 kgs. but not exceeding +[5,000] kgs. in weight laden 800
(c) Goods carriages exceeding +[5,000] kgs. but not exceeding 9,000 kgs. in weight laden 1200
(d) Goods carriages exceeding 9,000 kgs. but not exceeding 12,000 kgs. in weight laden 1700
(e) Goods carriages exceeding 12,000 kgs. but not exceeding 13,000 kgs. in weight laden 2000
(f) Goods carriages exceeding 13,000 kgs. but not exceeding 15,000 kgs. in weight laden 2200
(g) Goods carriages exceeding 15,000 kgs. in weight laden and above +[(2200 per quarter plus Rs.200 for every 1000 kgs. of weight or part thereof in excess of 15,000 kgs.)] + Substituted vide Notification in G.O.Ms.No.24/TD/2010 dated 01.11.2010.
@ Substituted vide Notification in G.O.Ms.No.8/TD/2018 dated 05.12.2018.
Quarterly tax ₹.
(ii) Trailers used for carrying goods other than those falling under item 4,8,9 and 10 o f this Schedule ---
(a) for each trailer not exceeding 3,000 kgs, in weight laden 150. 00
(b) for each trailer exceeding 3,000 kgs. but not exceeding 5,500 kgs. in weight laden 300. 00
(c) for each trailer exceeding 5,500 kgs. but not exceeding 9,000 kgs. in weight laden 550. 00
(d) for each trailer exceeding 9,000 kgs. but not exceeding 12,000 kgs. in weight laden 650. 00
(e) for each trailer exceeding 12,000 kgs. but not exceeding 13,000 kgs. in weight laden 800. 00
(f) for each trailer exceeding 13,000 kgs. but not exceeding 15,000 kgs. in weight laden 1,000. 00
(g) for each trailer exceeding 15,000 kgs. in weight laden 1,000. 00 plus Rs.50 for every 250 kgs. of weight or part thereof in excess of 15,000 kgs.
in weight laden .
+[[2. Motor vehicles plying for hire and used for the transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act, 1988. – I. Vehicles permitted to carry in all, --
(a) Not more than three persons including Quarterly Annual Five Year Tax. ₹ Tax.₹ Tax.₹ the driver -- 200 1000
(b) More than three persons but not more than four persons including the driver -- 260 1300
(c) More than four persons but not more than six persons including the driver -- 900 4500
(d) More than six persons but not more than ten persons including the driver -- 4500 --
(e) More than ten persons but not more than thirteen persons including the driver, -- 6500 --
(f) More than thirteen persons but not more than twenty -seven persons including the driver, for every person other than the driver 325 -- --
(g) More than twenty-seven persons other than the driver , for every person other than the driver 375] -- -- ++{(h)Heavy passenger motor vehicle having seating capacity not exceeding 54 persons, including the driver, for every person other than the driver considered as "Deluxe Contract Carriage" 1200} -- --
(i) Heavy passenger motor vehicle having seating capacity exceeding 54 persons, including the driver, for every person other than the driver considered as "Ordinary Contract Carriage”. 450 -- -- @{(j) Motor cycles covered under the ‘Rent a Motor-cycle Scheme’. -- -- 5000
(k) Motor vehicles plying for hire and used for the transport of passengers with sleeper facility and in respect of which permits have been issued under the motor Vehicles Act, 1988 and permitted to carry more than 12 persons (excluding the driver) for every person, other than the Driver, which the vehicle is permitted to carry. 1500 per -- -- sleeper/berth II. Vehicles carrying more than five persons other than the Driver and Attendant, classified as Tourist Vehicle permitted to ply under sub-section (9) of section 88 of the Motor Vehicles Act, 1988, for every person permitted to carry other than the Driver and the Attendant 1200 per seat 1500 per sleeper/ berth} + Substituted vide Notification in G.O.Ms.No.24/TD/2010 dated 01.11.2010.
++ Substituted vide Notification in G.O.Ms.No.2/TD/2012 dated 04.01.2012.
@ Substituted vide Notification in G.O.Ms.No.8/TD/2018 dated 05.12.2018.
+[ [III Vehicles permitted to ply as stage carriage.--
(a) Vehicles permitted to carry more than twelve persons (other than the driver and conductor)and plying exclusively within the limits of the urban areas for every person (other than the driver and conductor) which the vehicle is permitted to carry Quarterly tax ₹.
150 260
(b) Vehicles permitted to carry more than twelve persons (other than the driver and the conductor) and plying exclusively within the limits of this Territory, for every seated person (other than the driver and the conductor) which the vehicle is permitted to carry.
Explanation – "Limits of this territory" includes, the distance covered in the enclaves of other States, if any, lying in between different Commune Panchayats 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 carry more than twelve persons (excluding the driver and the conductor) and plying on routes partly lying in this Territory and partly lying in other States, for every seated person (other than the driver and conductor)--
(i) Ordinary Stage Carriage 360
(ii) Express Stage Carriage 370 Note : These will also include routes, the termini of which lie within the limits of this Territory by intervening distance of the enclaves of other States in the aggregate exceeding 16 kms].
++ (d) Vehicles to ply as a Reserve Stage Carriage or a spare bus for every person other than the driver and conductor. 360] + Substituted vide Notification in G.O.Ms.No.24/TD/2010 dated 01.11.2010.
++ Substituted vide Notification in G.O.Ms.No.2/TD/2012 dated 04.01.2012.
3. Motor vehicles not themselves constructed to carry any load (other than water, fuel, accumulators and other equipments used for the purpose of propulsion, loose tools and loose equipments used for haulage only) ---
(a) weighing not more than 2,500 kgs.
Quarterly tax ₹.
unladen 120.00
(b) weighing not more than 2,500 kgs.
unladen 150.00
4. Fire engines, fire tenders and road water sprinklers --
(a) not exceeding 1,000 kgs. in weight laden 20.00
(b) exceeding 1,000 kgs. but not exceeding 1,500 kgs. in weight laden 30.00
(c) exceeding 1,500 kgs. but not exceeding 2,000 kgs. in weight laden 40.00
(d) exceeding 2,000 kgs. but not exceeding 3,000 kgs. in weight laden 50.00
(e) exceeding 3,000 kgs. but not exceeding 4,000 kgs. in weight laden 60.00
(f) exceeding 4,000 kgs. but not exceeding 5,500 kgs. in weight laden 75.00
(g) exceeding 5,500 kgs. but not exceeding 7,500 kgs. in weight laden 90.00
(h) exceeding 7,500 kgs. but not exceeding 9,000 kgs. in weight laden 110.00
(i) exceeding 9,000 kgs. in weight laden 120.00
(j) Additional tax payable in respect of such vehicles used for drawing trailers including fire engines trailer pumps – Quarterly tax ₹.
(i) for each trailer not exceeding 1,000 kgs.
in weight laden 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 2,000 kgs. in weight laden 25. 00
(iv) for each trailer exceeding 2,000 kgs.
in weight laden 40. 00
Provided that two or more vehicles shall not be chargeable under this item in respect of same trailer.
+[5. Motor cycles (including motor scooters and cycles with attachment for propelling the same by mechanical powers) not exceeding 408 kgs. in weight, unladen – Annual tax Life time tax ₹. ₹.
(a) Motor cycle 56 CC to 75 CC 60 450
(b) Motor cycle exceeding 75 CC to 170 CC 110 850
(c) Motor cycle exceeding 170 CC and tricycle 160 1200]
6. Invalid carriages 32 + Substituted vide Notification in G.O.Ms.No.8/TD/2018 dated 05.12.2018.
*{7. Motor vehicles other than those liable to tax under the foregoing provisions of the items 1 to 6 of this Schedule:- Life Time tax ₹.
6% of cost of Motor vehicles with or without trailer fitted with equipments the vehicle like rig, generators and compressors, construction equipments, cranes and caravans irrespective of laden weight.
Note: The cost of the vehicle shall be the sale price of vehicle before GST}.
*Substituted vide Notification in G.O.Ms.No.8/TD/2018 dated 05.11.2018.
@{8. Motor vehicles other than those liable to tax under the foregoing provisions of the items 1 to 7 of this Schedule-- Life time tax ₹.
(a) Motor vehicles costing up to ₹ 10 lakhs irrespective of unladen weight. 4% of cost of the vehicle
(b) Motor vehicles costing above ₹ 10 lakhs irrespective of unladen weight. 7% of cost of the vehicle Note: The cost of the vehicle shall be the sale price of vehicle before GST}.
@[9. Motor vehicles, other than those liable to tax under the foregoing provisions of the items 1 to 8 of Schedule-I and those in respect of which Private Service vehicle/Educational Institution vehicle permit is required under the Motor Vehicles Act, 1988.-- Annual tax ₹.
(a) Educational Institution/Educational Trust/ 200 Educational Society vehicles, exclusively operated for transporting students and staff of the Educational Institution concerned, for every person other than the Driver and the Attendant.
(b) Private Service vehicles used for transporting students on concession rate to implement Govt., Welfare Schemes, for every person other than the driver and the Attendant. 50
(c) Private Service vehicles other than Educational Institution vehicles for every person other than the Driver. 300]
10. Additional tax payable in respect of vehicle referred to in item 8 and 9 used for drawing trailers ---
(i) for each trailer not exceeding 1 tonne in weight unladen 20
(ii) for each trailer exceeding 1 tonne in weight unladen 30
Provided that two or more vehicles shall not be chargeable under items 8,9 and10 of this Schedule in respect of the same trailer.
@ Substituted vide Notification in G.O.Ms.No.8/TD/2018 dated 05.12.2018.
++[11. (a) A transport vehicle which is exempted from permit under sub-section (3) of section 66 of the Motor Vehicles Act, 1988 other than goods carriages not exceeding 3000 Kgs.
in weight laden registered in any other State, and if it remains in the Union territory of Puducherry for a period exceeding 30 days.
(b) A transport vehicle so long as the vehicle is not covered by permit or counter signature of permit issued by any transport authority in the Union territory of Puducherry or by a permit granted in any other State is to ply in the Union territory of Puducherry by virtue of rules made under the Motor Vehicles Act, 1988.
(c) A motor vehicle which is so long as under the possession of the financier (a person a firm being referred to as a financier under sub-section (6) of section 51 of the Motor Vehicles Act, 1988) subject to the physical verification of such vehicle by an official of the Transport Department deputed for the purpose, in whose jurisdiction the vehicle is parked and vehicle is not used on the public roads during that period, subject to approval of the Licensing Officer.
in ₹ per month
(a) Two wheelers 50
(b) Three wheelers 20
(c) Light Goods Vehicles 150
(d) Light Passenger Vehicles 200
(e) Medium Goods Vehicles 250
(f) Medium Passenger Vehicles 300
(g) Heavy Goods Vehicles (2 Axles) 300
(h) Heavy Goods Vehicles (more than 2 Axles) 350
(i) Heavy Passengers Vehicles (2 Axles) 400
(j) Heavy Passengers Vehicles (more than 2 Axles) 600] ++ Inserted vide Notification in G.O.Ms.No.11/TD/2020 dated 15.09.2020.
+[SCHEDULE – I-A [See section 3 (2) second provision]
SCHEDULE OF ONE TIME TAX Class of Vehicles Motor Motor Motor Motor Motor Motor ++[ Motor Motor cycles exceeding cycle exceeding cycle exceeding vehicle weighing vehicle weighing vehicle vehicles vehicles weighing costing costing 56 CC 75 CC 170 CC not more more than more than above above Sl. Age of vehicle but not but not and than 700kgs. 1,500 kgs. ₹.15 lakhs ₹.20 lakhs No. exceeding exceeding tricycle 700 kgs. but not unladen and up to irrespective 75 CC 170 CC unladen more than ₹.20 lakhs of 1,500 kgs. irrespective of unladen unladen unladen weight. weight.
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) ₹. ₹. ₹. ₹. ₹. ₹. ₹. ₹.
1. At the time of registration of new vehicle 450 850 1,200 4,800 6,000 8,000 50,000 1,00,000
2. If the vehicle is already registered and its age from the month of registration is ---
(i) Not more than 1 year 410 750 1,100 4,400 5,280 7,040 46,000 92,000
(ii) More than 1 year but not more than 2 years 370 650 1,000 4,000 4,800 6,400 42,000 84,000
(iii) More than 2 years but not more than 3 years 330 550 900 3,600 4,320 5,760 38,000 76,000
(iv) More than 3 years but not more than 4 years 290 470 800 3,200 3,840 5,120 34,000 68,000
(v) More than 4 years but not more than 5 years 250 400 700 2,800 3,360 4,480 30,000 60,000
(vi) More than 5 years but not more than 6 years 210 330 600 2,400 2,880 3,840 26,000 52,000
(vii) More than 6 years but not more than 7 years 170 260 500 2,000 2,400 3,200 22,000 44,000
(viii) More than 7 years but not more than 8 years 140 190 400 1,600 1,920 2,560 18,000 36,000
(ix) More than 8 years but not more than 9 years 110 130 300 1,200 1,340 1,920 13,000 26,000
(x) More than 9 years but not more than 10 years 80 90 200 800 960 1,280 8,000 16,000
(xi) More than 10 years 40 50 100 400 480 640 5,000 10,000] + Schedule I-A included vide Notification in G.O.Ms.No.24/TD/2010 dated 01.11.2010.
++ Included in schedule I-A vide Notification in G.O.Ms.No.2/TD/2012 dated 04.01.2012.
+ [SCHEDULE – I-B [See section 3 (2) second provision]
SCHEDULE OF REFUND OF ONE TIME TAX Where a Life Time Tax for any motor vehicles has been paid on or after 1.4.2010 the refund shall be made at the following rates Class of Vehicles Motor Motor Motor Motor Motor Motor ++[Motor Motor Cycles exceeding cycle exceeding cycle exceeding vehicle weighing vehicle weighing vehicle vehicles vehicles weighing costing costing 56 CC 75 CC 170 CC not more more than more than above up to Sl. Age of vehicle but not but not and than 700 kgs. 1,500 kgs. ₹.15 lakhs ₹.20 No. exceeding exceeding tricycle 700 kgs. but not unladen and up to lakhs 75 CC 170 CC unladen more than ₹.20 lakhs irrespective 1,500 kgs. irrespective of unladen. of unladen unladen weight. weight.
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) After registration removal of class or cancellation of registration of vehicles taken place.
₹. ₹. ₹. ₹. ₹. ₹. ₹. ₹.
1. Within a year 360 600 980 4,000 4,800 6,400 46,000 92,000
2. After one year but within two years 320 530 880 3,600 4,320 5,760 42,000 84,000
3. After two years but within three years 280 460 780 3,200 3,840 5,120 38,000 76,000
4. After three years but within four years 240 390 680 2,800 3,360 4,480 34,000 68,000
5. After four years but within five years 200 320 580 2,400 2,880 3,840 30,000 60,000
6. After five years but within six years 160 250 480 2,000 2,400 3,200 25,000 50,000
7. After six years but within seven years 130 180 380 1,600 1,920 2,560 20,000 40,000
8. After seven years but within eight years 100 120 280 1,200 1,340 1,920 15,000 30,000
9. After eight years but within nine years 70 80 180 800 966 1,280 10,000 20,000
10. After nine years but within ten years 35 40 80 400 480 640 5,000 10,000] + Schedule I-B included vide Notification in G.O.Ms.No.24/TD/2010 dated 01.11.2010.
++ Included in schedule I-B vide Notification in G.O.Ms.No.2/TD/2012 dated 04.01.2012.
@{SCHEDULE I-C [See section 3 (2) second provision] (Schedule of One Time Tax (Life Tax) Part-II: Old Motor Vehicles Sl. If, the vehicles is already registered and its For 4% For 6% For 7% No. age from the month of registration is of life tax of life tax of life tax
(1) (2) (3) (4) (5) % % % 1 Not more than one year 3.3 5.5 6.6 2 More than one year but not more than 2 years 3.0 5.0 6.0 3 More than 2 years but not more than 3 years 2.7 4.5 5.4 4 More than 3 years but not more than 4 years 2.4 4.0 4.8 5 More than 4 years but not more than 5 years 2.1 3.5 4.2 6 More than 5 years but not more than 6 years 1.8 3.0 3.6 7 More than 6 years but not more than 7 years 1.5 2.5 3.0 8 More than 7 years but not more than 8 years 1.2 2.0 2.4 9 More than 8 years but not more than 9 years 0.9 1.5 1.8 10 More than 9 years but not more than 10 years 0.6 1.0 1.2 11 More than 10 years 0.3 0.5 0.6} @ Added schedule I-C vide Notification in G.O.Ms.No.8/TD/2018 dated 05.12.2018.
@{SCHEDULE I-D [See section 3 (2) second provision] Schedule of Refund of One Time Tax (Life Tax) Sl. The age of the registered vehicle from the For 4% For 6% For 7% No. month of registration is of life tax of life tax of life tax
(1) (2) (3) (4) (5) % % % 1 Not more than one year 3.0 5.0 6.0 2 More than one year but not more than 2 years 2.7 4.5 5.4 3 More than 2 years but not more than 3 years 2.4 4.0 4.8 4 More than 3 years but not more than 4 years 2.1 3.5 4.2 5 More than 4 years but not more than 5 years 1.8 3.0 3.6 6 More than 5 years but not more than 6 years 1.5 2.5 3.0 7 More than 6 years but not more than 7 years 1.2 2.0 2.4 8 More than 7 years but not more than 8 years 0.9 1.5 1.8 9 More than 8 years but not more than 9 years 0.6 1.0 1.2 10 More than 9 years but not more than 10 years 0.3 0.5 0.6} @ Added schedule I-D vide Notification in G.O.Ms.No.8/TD/2018 dated 05.12.2018.
+ 1 SCHEDULE - II [See section 4 (1) (c)] Sl. Class of vehicles No.
Rate of taxes For a period not exceeding seven days For a period exceeding seven days but not exceeding thirty days
(1) (2) (3) (4) ₹.
₹.
1. Motor Vehicles whether used for drawing a trailer or side car or not including motor scooters and cycle with attachment for propelling the same by mechanical power 5 15
2. Invalid Carriages 2 5 +[3.Goods Carriages ---
(a) Goods carriages not exceeding 3,000 kgs. in weight laden
(b) Goods carriages exceeding 50 150 3,000 kgs.but not exceeding 5,000 kgs. in weight laden 60 175
(c) Goods Carriages exceeding 5,000 kgs. but not exceeding 9,000 kgs. in weight laden @{(a) Reserve Stage Carriage or Spare Bus (to carry more than six person excluding The driver and the conductor) when ₹ Operated as “Contract Carriage” on Special occasion under special permit.
(d) Goods carriages exceeding 9,000 kgs.
120 . 5 per person per day} 360 but not exceeding 12,000 kgs.
in weight laden 230 680
(e) Goods carriages exceeding 12,000 kgs.
but not exceeding 13,000 kgs.
in weight laden (f ) Goods carriages exceeding 13,000 kgs.
320 950 but not exceeding 15,000 kgs.
in weight laden 400 1200
(g) Goods carriages exceeding 15,000 kgs.
in weight laden 400 plus 1200 plus ₹.20 for every 1,000 kgs. of weight or part thereof in excess of 15,000 kgs.
₹.60 for every 1,000 kgs. of weight or part thereof in excess of 15,000 kgs].
1 Amended vide Act 6 of 1996 w.e.f 01.10.1996 and published in EG Pt -II No.25 dated 21.09.1996.
2. Substituted vide Notification in G.O.Ms.No.19/TD/2010 dated 06.09.2010.
3. Substituted vide Notification in G.O.Ms.No.10/TD/2018 dated 05.12.2018.
@ Added vide Notification in G.O.Ms.No.23/TD/2015 dated 19.11.2015.
ing ₹. ₹.
4. Trailers used for carrying goods other than those falling under item 4 of Schedule I --
(a) for each trailer not exceeding 3,000 kgs. in weight laden 30.00 90.00
(b) for each trailer exceeding 3,000 kgs.
but not exceeding 5,500 kgs. in weight laden 50.00 150.00
(c) for each trailer exceeding 5,500 kgs.
but not exceeding 9,000 kgs. in weight laden 100.00 300.00
(d) for each trailer exceeding 9,000 kgs.
but not exceeding 12,000 kgs. in weight laden 200.00 600.00
(e) for each trailer exceeding 12,000 kgs.
but not exceeding 13,000 kgs. in weight laden 250.00 750.00
(f) for each trailer exceeding 13,000 kgs.
but not exceeding 15,000 kgs. in weight laden 300.00 900.00
(g) for each trailer exceeding 15,000 kgs.
in weight laden 300.00 900.00 plus plus Rs.5 Rs.15 for every for every 250 kgs. 250 kgs.
in excess in excess or part or part thereof thereof Sl. Class of vehicles No.
Rate of taxes For a period not exceeding seven days For a period exceeding seven days but not exceed thirty days
(1) (2) (3) (4) 3 days 7days 30 days ₹. ₹. ₹.
5. Motor vehicle plying for hire and used for the transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act *[(a) to carry not more than three persons other than the Driver. -- 25 75] +[(b) to carry more than three persons but not more than five persons for every person (other than the driver) which the vehicle is permitted to carry]. ++{-- 50 150}
(c) vehicles permitted to ply stage carriage and to carry more than six persons (other than the Driver and conductor) for every person (other than the driver and conductor) which the vehicle is permitted to carry -- 40 120 ++{(d) Vehicles permitted to ply solely as contract carriage (not being stage carriage plying as contract carriage) and to carry more than five persons but not more than fifteen persons (other than the Driver) for every person (other than the Driver) which the vehicle is permitted to carry
(i) Non A/c vehicles 50 75 200
(ii) A/c vehicles 75 110 300
(e) Vehicles permitted to ply solely as contract carriage (not being stage carriage plying as contract carriage) and to carry more than fifteen persons other than the Driver, for every person (other than the Driver) which the vehicle is permitted to carry—
(i) Non A/c vehicles 150 225 750
(ii) A/c vehicles 225 350 1100
5A. Vehicles carrying more than five persons other than the Driver and Attendant, classified as Tourist Vehicle permitted to carry under sub-section (9) of section 88 of the Motor Vehicles Act, 1988, for every person other than the Driver and the Attendant
(i) Non A/c vehicles 150 225 750
(ii) A/c vehicles 225 350 1100} * Substituted vide Notification in G.O.Ms.No.19/TD/2010 dated 06.09.2010.
+ Substituted vide Notification in G.O.Ms.No.13/TD/2020 dated 15.09.2020.
++ Substituted vide Notification in G.O.Ms.No.10/TD/2018 dated 05.12.2018
(a) weighing not more than 700 kgs. unladen
(b) weighing more than 700 kgs. but not
10.00 30.00 more than 1,500 kgs. unladen 20.00 60.00
(c) weighing more than 1,500 kgs. but not more than 2,000 kgs. unladen 30.00 90.00
(d) weighing more than 2,000 kgs. but not more than 3,000 kgs. unladen 40.00 120.00
(e) weighing more than 3,000 kgs. unladen in respect of which private transport vehicle permit is not required under the Motor Vehicles Ac t 50.00 150.00
(f) Additional tax payable in respect of vehicles referred to in item 4 and used for drawing trailers –
(i) for each trailer not exceeding 1 tonne in weight unladen 10.00 30.00
(ii) for each trailer exceeding 1 tonne in weight unladen provided that two or more vehicles shall not be chargeable under this item in respect of the same trailer 20.00 60.00] Sl. Class of vehicles No.
Rate of taxes For a period not exceeding seven days For a period exceeding seven days but not exceeding thirty days
(1) (2) (3) (4) ₹. ₹.
+[6. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule --- ++[7. Motor vehicles other than those liable to tax under the foregoing provisions of the items 1 to 6 of Schedule-II and covered by Private Service vehicle/Educational Institution vehicle permit required under the Motor Vehicles Act, 1988.
7 days 30 days ₹. ₹.
(i) Private Service vehicle of other States, For every person other than the Driver. 35 100
(ii) Educational Institution vehicles of other States, for every person other than the Driver and the Attendant. 25 75] + Substituted vide Act No.6 of 1996 w.e.f. 01.10.1996 and published in EG Pt-II No.25 dated 21.09.1996.
++ Inserted vide Notification in G.O.Ms.No.10/TD/2018 dated 05.12.2018 ______