.. , If..... ·- . ;4-!6 1')- )TOS?Cu tke1 foe l{Sraccr pose of 'The Punjab Motor Vehicles Taxation Rules 1925 He or -rmed eriod into f be and un aid aJ1 i , J. (a) These r ulcs may be called the Punjab Meter vehicles Taxations Rules. 19·25.
(b) The)' shall come into force on the first day of April, 1925. . " z. t hi tbese rules -
(a) ''tl\e ???·· mean the Punjab .MDtor Vcl:iicles Taxation Act, l?l-1 ;
(b) ·•section" means a section or the Act ; and
(c) •·articleH. means an article, in i(the Schedule to the Act,)
3. •(-)
4. Under sub-section (1) of section 4 every person who keeps a motor vehicle for use sba]] fill up and sign declaration in FQr m I. The form may be sent by registered post, or may be presented io person or by llll agent: to the Lic:?nsing Officer. !;, Ar.y person, who having. delivered a deetararion becomes liable to a further -tax by rca_son of. bis k?cping a greater number of motor vehicles Io use than he has .stated in the declaration. or by reason of any'change ro the character of any motor vehicle kept by him for use shall fill up, sign and deliver an additional declaration under section 5 in, Form I. •
6. Th? Licensing ?ffiu.c, on receiving information t.hat any person keeps a motor vehicle .for use, may require him to sign fill up and deriver the form of d?c\atationand may serve upon him.,,al once a special notice in . Form II. This notice may be sent 10 tl}.e person by post or may be served upop hiDl in person or {if service cannot be made upon him in person) upo? ailY adult male member.or se.cvant. of bis f?ily. If tbe notice c .n \> not be served io the manaer .afo,esai?. it may be served by affbh,g h to some conspicuous part of his plae: · of residence or businQJi, or in such manner as ?he Liccnsin& Officer may think fit.
7. Forms of declaration can.be obtained from the Licensing Officer. K. Under sub-section (I) of ?('ctjor 13 or the /1H"«. 4f--·) persons who keep for u,e motor vc:hi.cles of tbc f',)UowinJclassel; u;e exempt fro01 liability to pay the tax in ·rcspoc:t of such motor vehicles to the tltttat specit1edbelow ; . • ___ __,__ . 'Yid,e}'wijab G•vemment no!ifiC1J1ion No. 708J, daud the l&tlt Morch, 1925 •Sclatdllle omitted by Pwtjab Act No. XIV of 1954. av?lt,ed,-;lde Pvnj{JbGovernmmt hetificarl,n No. 1117.4.39/39536 tmd 1,s) ,. d4"td 1,4rhNovember, J9_39. . CTM words "1h? State Gm1ernnaent is pleased ro declare 11s1J1•• omitted by Punjab GoYernnunt Notification Ntt. GS. R. 11/P . .A 4/24JS, 13 & JS/ Amd (J)/ · 66• doud the 5th January, 1? .
( 9 ) 1 Adaptmfun oi i'aw <>fJIJ..50.• Prov I.to ad,_l,dhy Ptu,}J,b0-n?nt N otiflcalion /119. 420 HT -l6 /2!Jl5r: · dttt?dll,e' /,lfh .ltiM, 1916 .. •Jtu,rwJ bJ• Ltg Suppl.Part lll 21rd frl,rva,_v,1962. f ·s?e llqllji(Ofion daud 4tl, May, M84•Second prnvf.w to sul,..rufe lV) add,d by PwnjaJ, G"""'""'mt Notifi,:01fon No 589) H 38/Jl 14, da,ed 1l1e24tlt Jan.ia,y. 1939. 1 ! ? ( R. 8 PUNJAB . f iJ Motor Veh iclcs owned and kepi f.,, U<? 1'y dcpa1_ru1c1,1sof tl?c CcrJtral or '(State) ?ovc• nwel\t- Totat ?xc.;mptJon : . 2(Prov1ded that thiscx?mpt.inn shall not apply to motor v?lti<i•es hc-fongsng to lh_eCentralGovernment's (Railv. B)'S) or the Slate Govcsnmen, opcratmg for a c,<>mmerciat purpose) ; ·
(ii) Motor Vehicles owned and kept for use by any local authoritysitua,cd "-'iChin the Punjab-Total e.xemptfon : ·•*!Provided that no h<mplion shall be _\vailableiii respect of motor veh'icics Which are o;eeratfnf On ('cmzi1trd!l!basisl,!l'l(HJ Mor.ii W"iil,1esov n<d by the educalional inuirulions and_ur?d solely for the purvoH of c.u1')'in? pupils to and from the ,educational msn · tutions or for pu'rposes directly related to or incidental to •h? functio, 1 of the t-d ucat ioria J i r-s tit 111tfons. Tota] ex emptjo n J.(iv) M<>t9r Vt?icle-,5c1as§ed? ambufanccs owned by the authorities of a bo,spital and kept lbr the soJe use of c9nveying patients to and from the hospit•L-TotaJ exemption·; · (•) '10:otor Vehicles tema,orarily brought into the Punjab and kept for use therein for a perio? not exceeding thirty days. -Tot.aJ exemp1ion :Provided that this exemption shall not apply to transport vehicles iegis tered in.the Urtar Pradesh '(Provided furthrr thatlhis exemption shalJ not apply to t1anspor1 VChides registe,ed in allOther 1\Stale) which normally op•rate 011 a route which lits partly in that '(State)and pa,rJy inthis '(State) unless $1)cciolly exempted by the GoYcrnmcot
(vi) .Motor Vehicles imported under.• Trip1yq11•of C'arnct cle Pa sage and temporarily brought Into the Punjab. -Total exemptfon· for lbc 6rst thirty day, of th·efr stay in the Punjab-. Not?. (I) . By Ibis elause motor ••hkl•s i m ,. or.led llflder a lripyq ue Or Carn•t de. Pasw.gearc. uetnpted for· the first thir<y dan of th<ir stay in the 1(Stale),irreir•cti•e of the total lua11> of tbcir ttay. In the Oil•• of other motor vehicles brougl>ttemporatify into the '(Slate) no exemption at a/J L claimtteJe 1( the p?r,od of lhe·stay e,tc?eds thirty days .. • Nott. (2}.-A motor vehicle im!lOrted 1·ndtr a Tri ptyque or Cora"l>t de 1'8•"'gc and ker t in the '(State) for a period exceeding thirty d•ys ,11,.11 be <haired, fr,r tl••t qu•rter in which the 1hi11yfirst day uf lhe vehicle's stay r?u ,. ti.>1 the full ,a, for the Qvarttr bur a proporti<>na.te fraction ol that la>: if ,ru, •tay is Ui.oreaftcr J>rotra«•d h,to another qUarler; the fulJ tax rO, th.at quarter shnU be 1eviab1e ' · . )(viiJ Motor Vehi_cl?exempted Under lite An,ilia.,y force Ac!, 1920. the fndi"-11Territorial l'on:e Aet, '1920, or any Other laW tor the time l,eing in force .-Toe.al txempti"n, • ------ I I . ion ., all tho,rity . reg;s- ----- l R 8"1'g»] TI•c .... njab Motot Vehicle, Ta>.ation Rules, 19:>5-; . Jtr. &-. ·P • ru ?nts of the ( .... ) Mot<"r Vehicles kept exclusively for use as hearses. · Totalj th? l t h i S VH I re C.en '1 .t:s.nnp,,on. lng ro/ra. •(ix) Motor Vehicles purchasedto replace those tran,?fcrred_co thea Defence l.:·CIartrr ent. F,1H C.'tempio,, for the qi.,?rtcr r'u: u?g '>· hich ?hevehicle is regisrered and ir.1respect ?ft he ;ne?t folio"' mg 9uattcr ??en>pt1011 to the extent of the fee paid for reg.is• ration of the vehicle, J:)lO\Jdt?.tJ1e new vehicte is purchased within tv, ch: months of tl: • .e transfer of tLc or?1&:i.J v?hich: to the Defence Ctp'-rtDlCr.t.
(x) ·vehjclcs us?-d on.ttJe authority •fa tt?dc ccrtiOCfte a?d Ior oneof the purpo,e? memioaed in rule 3,2? 9f the P:u?J._bMotot Veh1ctcs RUIC$,J940. .; Totai exemprion,«. •/ f.()dJ Motor Vehicles other than transport v.ehicles bro?ght permanrntly into the Punjab-Tolal exem}'lticn for the quarter during which any. such vehicle is so imported provided that •t bas been ta?ed for the samequarter in any other •(State) in India). '(xii) Motor Vehicles of a foreign country ,operating under sub section(l·A) of.section 92 of the. Moior Vcbides Act, 1939.-Total exemption,provided a provision for such exemption is made by the Cent1:al Govern•mcnt rn tbe relevant reciptocaJ agreement. with such foreign coantry. A pcuo n (other th.an a d·epartmcnt .of the C..Ji.tral or '(State) Govern·ment) wtio is wholly -ex.empt from l.iabUityt;0,0pay the la? under tJ\is nucmuSl nevertheless fl11 in and de1iver the form of dcdatation and obtaina licence unfess he Is exempt under cJause (v) of th?s rule: 'lxiii) ,.JnvaUd Csriiagc•; H defined.in Clause (JOJ of sectfon 1 of theM?tor•Vehicle Act. t 939. (Central Act, IV, 19J9). -Total exemption. 8-A. No person shall be cntitifcd t0 exemption ?nder clause (v) ofthe last prec·eding rule unles., he has paid ,tax ·to the· Governme.nt of an()ther8{1Statc)for the period for which exemption as clajmcd, ?(Pr?videdthJ1t if the vchjcle in respect of which e:Jemption is cJatmedbclo?g.s to a person who ordinarily rcsidts in an area, wh?r? no taxes. aretevicd on motor vehides, and i$ norr,,aJly kept for ,,sc in s\fch area, the · owner may claim the said exemption on establish.ing these facts.) R B "{(i) ·Snbjcct to the conditiorls hereinafter prescribed. a?y ptrsonkeeping a Motor Vehicle other than a vehicle let or pl.ed for hir? is c .em?ptcd I mm JiabiHty to pay the tax for any quart?, in which t-he v"'fu.ie isused fo,r a pcd?d not .exceeding ??ven days.) r l'.Dotorept for and used 1aJ ;nsti :,tfoJ • of horjdes ·om the sage first .\$port l OtJte =ialry 'Or I Ill ! Of iy tt de l>e ' . I I 'A?4:d QYP?iab GtWe(hm?tNot ifi«uion N<>.2408 HG 4 J />5S34, dutedthe 28tlt-Qctober 1141. . · •A.d/iedby Pft/Jj(JbGo ..·artimerlt Notificatipn Nq. 181 H 47{J9S63. dated Iha/4th Ma,r.h, 1947. . ' •S-u!,s.b;, Ad(lptatlon ef LaMs_Order,/950. •'Adthd by PutifabGo.,trrutUnt Notific?tlon No. G S.R. 96/J> A. 4/24/S?.15!Amd. (-1-)/9._j.</4t(d.tM Jr4 May_, /965 ,· -.See ug. Suppl ean llJ It. 1-<,.11. •Std,1. by l'ibtjab· Gq,,e,nmen.t·Notifi?otionNo. 824 JI J9 17809. daud >he23rh Fehruarv. /939. 'Sul,s. by Pwvab Governmmr Notlfica1ion No. G.S.R. JJJP.A.. 4/24/S. lJand 15/Amd. (3)/66,dated the Stlt January. 1966. 1S"b.s h?· Ad,:p,t1l,on?,fUJws Order, J95n. • 1Sfifbs fJv Pwqab V(}??rntll?nr n<>tificat,0,1No. 869(5) 805 (Ch.) T 57/ JJ8()2. da ·el ·1,t 20th Ftbruary, /957. • .. ( Rr, 81-101PUNJAB12 , ii) No person snall be ti,litl .. d t{; c..J.. .-.. 1..:-Lt•=l u n ur.der thh: 1 ulc unless the follo?ini contiitio,,s are fulfilled ?- (e.J Before •akiPg. th? vehicles into use, the persc.n ,;haH obtain fro m the Liceoior. Officer or a motor dealer or association speci:..Jl),aud1odsed in this respect by the 1(St.a.te) Government ; Special Short-term License in Form IV payin8, therefore. a fee, equal· to one-flf<h of the tax which would have b?n payable on the vehicle for the quarter or to tive rupees whichcvr.-r is grca·ter. I I • t ·
(b) The Special Sb.otl-tern, i,cen?e. obtairied. uader the la.st preceding · clause sha'I be eJlhibilcd on the windscreen, or if a windscreen is not fitted · on some other prominent part of the 'vehicle duriog the whole period of its vaidityand throughout the remainder of the. quarter for which exemption .is claimed.
(c) The '(State) Government may autborise ?y firm of motor dealers or asscciat on or persons using motor vehicles : appoim ed co be a special Reiisted:ng Authority under tne provisions of $.ub•tt•le (2) ofthe rule 3 l S of the Punjab Mot?, Vehicles Rotes, l9'40; to issue short -term licenses under dnuse'(?) above and may impose conditions oa such authorjsation An authorisation issued under this clause may be wilhdrawa at any time. . (iii) If u p"r:.on who has- obtained a Special Short-term Liceese under sub rule (ii) desi res to keep the vehicle in osc .for a longer pedod and pay, t?e full lax fClr the qu1u,tc'r ; he shaH be e-ntttlcd to obtain a re fund of th6 fee paid for !?e S 'ecial S?ort-t?rnh LiCC:t$e, provided that payment of th? tax for the ai>arter is made befor·e the expiry of the term of the svecial Short-t?rm Uce,ne. '(S·C. lr a·pe?dnj becomes liab e· td av jl _ \larterl , inst?Jmelit ?f tax b·ut proves to the ?atisfaction of the Lic«nsing O ? tn?t1h? has neither l sc:d nor pccn1itte,d ,tne use of the motor \·ehi?le durin?rt?rly pea:iod p.re.ci:ding dll.ll bcent.ilied to H?(C1\'1ean order· in wrlti.ng•from the Liccbsing C)'fflierr?x<:?lpti, z hirn fronHiabHhy to pay the irtstalment of lax relating· to thar que.rter, nnd the li ·('!Jlsir,gI tl8icer, shah ·make-an endorsemCTit to tba.t eff?ct C'tt the litew-?. In ·ca)clllatjng-tkc period dud.,g whicb the Motor Veb--cle wa? O<'t ust>d r??i\rd shaU be had only to comT'letc qua.tter during wh:ch H i :,(. •tN ?,,cd ? nci ?hor?er pe1 iods sht1U he: excluded. !11 the s?1· c ???rm, CJ 1-,q· ? iC -' m.:'-' !1 n·tistc:cd vehick is brnu.gt,t or, the .road dudng ? a r y part of ta,ca tton quark r the tax Sli&llbe cq'arg?d for l he Who] C q uaf't et itre!tp?cti\•c; c-r the q\11uler for which· the vehicle js u??d). • . .
9 .. Under su?--s.ection(2) of't?ctao11:•t3any perso, who.bfc.ou,e?liable to pay a quartetly mst3Jment of ta?. b1,1t p?ov-e? ,. ? 'abt,sfactiot)· of the lie? isi»g Officer tbat. fu:·ha,',idt'°'uS'? or perMitttd · thr''flse of tfie metor v?bicle throughout the preceding quart?rly pc1i<1d.as <lefin?d in su"-s?ctirln . ( i) of section 3, is entit\ed to ?xecnption from Tia?ility to pay that quarterly ins?ment. · . • _ - . : · 10. AAy re· son malcing a daint to e?emption.·uc.der sub-.section (2) or section I J or under r:.Jle 8 or rule · shall support bis clatrn to exernptlon by r Wt ?eo.; equal 1cle for the u 15} i I • • - • l, -· .. :. • • ,_ • ? f • .. such proof {\f j II '\U?i1 m.hl?C,. ??? th.: Li-. c 11!.i:.? Officer ll ay in es h ccse direct ? · · )(Provid?tl1?t n.o lpefsc,n ·stiaH be entit le d to an exemption under sub· section (;) of section l3 or rule 9. unless su ,n person deposits the registra tion certlf ate?'-'ith the ,icensing Officer ar.d al e ds an advanrelntima ijon so th«t Officer of his inten 10 use the vehic e ur. g the quarter in respect of4whichexemption is claimed). .... tJnder sub s"edin n (3) of section 13 whoever becomes liable to pay a quarter), instalment of tax but proves tha, he bas paid, a 'cm&o1c(pi}Itii:Ja..:.resp?ct of tl},e same motor vehicle, anc:l foe the whole ?f p-.r\ of :the·· qpart.e:r for which th? instalment of tax is due mar cta·m deduction to the extent or balf rhe amount muncipal tax ·of the. s e period. Such claim must be .supported by a receipt for a )i nee -or otfkr document signed by a competent officer of the rn_un cipal cotnmittee? s.howing that such municipal tax has been paid fo such period.
11 .. A. A person who. lui !)aid .? qaarter ly instalment of tax in respect of a motor vehicle, b"9t after wards proves to the satisfatlion of tne Licensing Officer, under section 13 of the Ad; that kc is not liable to the paym:.-nt of that inst rlment cf tai or part thereof on '-cc..'Ount of ?ny or the (.X('m tiOI). c ' .rovided for jn 1he Act or rules, ' t - ,to - · c ain1 refund of , already __ paid k>"t.lle e,{tCJ\t ?si.bJe µader th? <; .or t ,e rules made thereunder. Claims for re• nd for ta.:c pnid.to u lo.ca.I body rollSl be iuprortccJ by a recc1pt or a . license other docume-ms signed by competent officer of 'tbai. locnl body showiQg that such tax bas been paid for such a period. . .
12. \Vbenever an exemption or dedoction or refund is claimed by license and his claill\ ls admitud, the Licensing Officer, shaU malce the necessary entry C\!rtffying thr: eX,CJnpLio.n or dedu?tion or ·refund in·the renrnrks c.olumn <?J..?he lkense. . · 13 When a penon purchases or keeps for use a motor vehide in tes .. pcct .of wbich a litenS;e has already been jgsued he shall produce tbe license referred to in rule 18 before tb.e Licensjng Officer. rhe i1ccns· ing Officc:.r Mia.II then earic-ol th? license aod deliver to the apnU?C. a fresll license' in hi.s own nur.e, •n. which he shall eoter as· _.paid those instalments of tile tax which wci: <:nt1.:red a:. raid on 1 he former · licen?c. . .J.4 .... hi the event .of a ll9ensee -tosi!'! his lkcnst'. on .an appHc&tiGG heiog made: to the Liccnsint Officer a duplicate hcense may be issued · on th c payme?t of a. fee or ?(twe.aty?five pitise). ,
15. :Th? asses!'.ment of matbr vchioles. dc!.Cribed in articles -1, 2 a.nd .J d?pend, on tbc · weight unJaden of the vehicle. Tb·e a!se?see Ollld state this welght iii' b? declaration form The Licensing Officer may accept the st?tement or m1tY.in his discr?t?on deman4 f?om . tlic .ap?li caot pro(,f tMl tbe d?cJaratJon of_ w':!ght unladen 1,. cot-:tJP- ln the ab?eoce ?f such proof the Licensing Officer $hall ded?c the obtain from aufhorised :- dealers · special 'U{e 3.15 Ji<:?n.ses is?tfon . at any bJe :he or )n ly PtecediJJg ?ot fitted ·rod of it5 xer.npUon ,r tax :,jther e1"iod osin:s 1g•ro that otor .rter the Jllg -cer ? Under 1d pavs ofU,c 1ent of :pecjaJ :?.81--,.. • er tbir. Jufe i r J I • 1:Provi10 added l,y Pr.u,,jabGovernment notiffcatlon No 4940 (S) S216 {Ch.) T/51/56106. da1ed the 22r,d Jwu. 1951. ·. 'Subs by l'ynjab Governm.ent N<>,iflcatian N<>. G. S. R. 13?P. A. /24/S. J3&.l5/Amd (J) io6. dar.ed rlu 5th Jc,zt'ory, 1966. l .. -, I kr. , ., •eight •• •h Uola•co mo10, Y<hlclc ud sbaJJ use,s t.lic &ccordiogly. 'fJ6. Tltc assesn,eq1 of vehitle described io article, 4, Cepen(I, oo <he number of PCi,ons that can be seated fo a Jo lhe ••sc of v, hiclcs h»1ng a S<aticg capaci(y for four or si pc rson s tJ, e Li ,·c ••• iu? Office, ,hail en•?, • h c • p plJca 111 's declam tio11 from his iudgcmem as to the soar•ug ••P3ci1y of •he vehiclos,be?ri11g in mind that , hicles of the kind lcnown•• lour lo •ix seater, are 10 be classed as five ?c.aters J 7. F'or th• Purpose of •ssesmcnt, tlte LicensingOfficer may requ;u a.11 apJJlicant for a license· to produce hia car beferc hiJI! for his insptc;,tion. ' .
18. As SOon as an •r>plicant for a liceose has filed lhe dcc/aralion the LkcnsiogOfficer •lu,11 inform. him (by lct1e11of the asscs111eoton his motor Vehlcrc ; and the ap1>Jican1shall, as Pr<scribcd,in the Ac? pay the first quonerry i11staJmen1of the ta, into lhe treasury '(or io judicial scamps or by' money o•der). The licensfogOfriccr,OD the production Of the <ha/Ian, shall deliver the license, Which shall he i? Form 111,to the applican,. IY. Any Poli.,., oJlicer on duty may Order a mo1or vehide to s:'!P and examine it to ascertain whether a license therefor has been oblaioed. Should he discover that it bas DOI Ocon,licensed,lie shall ••kc the .name and the rogi,ter nun,bcr ofrbc vehicle •nd tire nan:e of the owner, and ,eport_ the SIOille witbour dday to tbe LiccntfogOffice, for swb action 3$1,e consj. dcrs ne:e,sary. No ••cb actio11 Shall be tttlcn b, a po/ice ollice,- Ulll/J the fiut day of?. 19J:,. !&e CS.It .(?JP/,1/U/$/JJ& IS/Am,1,(.1)66 J1. JS-J./966. • i f i . . ·
20. .Beforeimposinga ,>e11a1,yunder sections 8 and 9. lb.e Li.:ensing Officer shall call "Pon the person cona,rned to show cause why the r?oalty •houfd not bo imposed, He shall record a brief memorandumor the facts of lhci case and tho •!atement (if any) of the- persoo C<>nccrncd,and a find ing with a brief Statement of his t?ns for that findiog.
21. Uoder section 12 an}' Person ·•llJlrievc,d by aoy order relating lo tlte assessment imJ>Ositionof •""<>veryor ljlx or penalty ltllly, Within a period of thirty days from the d41e off? order, appe,i/ frorn . uch order. lnc appeaJ shall be lllad: ill writiof't1,·the officer to Whom an dppcal lie, uU<J?r SeC'(ion 12, sta I fog I he gr<>u n d s or. which the appeUa 111 </isp u(es th.e order. The officer hraring the •Ppeal may in Ms discretion-
(a) dismiss tbe appu1 •11mmeo1y;or(b] call on the Licensing0/lice, for a reP<>,t, and after considering .SU<:b ?Port and •?ch arguments as- tiiay he por forward 011 hchal/of the app-, llarr t 1JJt1y · co11 firm m Odif y or set • side the o rdC:r. · .2l. • When • ·person pays an instalmento} tal( or Utiaite,, a Licensing 0 mce,;t'htt he is eDtitl ed to e ie mj,1 Ic n from Uie Pay m·ent of tax, the L <enlingOfi!cer shall l•sue a token Jn Form V to &Uch oer,011 and shall er.t?, ill lbe tokep. the amount paid or the w?rd 'Exempt'as 1110case may be: ----.--- .. . ... 5The PuDjab Motor Vehcelcs T•.(ation Act, 1924Ss. 4-7)
4. Ohl i?lui,>JJof persons luepfn? motor vehicles to make declaration aod I() pti)' tax. ( f) LVe1ry person Who keeps u moior-vehicje for use &"all n,.U up and ii&n a declaration in the prescribed form, stating the prescribed partitu1ars, and shall deliver the declaration as 61itd up and signed l y him to tbe licensing officer before the 3litb day of Apr il, 1925·.or sf $\l?h person commences to ·k?epthe' meter-vehicle for use after the 10th day of.April, 1925, 01?n before the expiration of 21 days ftom the day of his coremencl.DI.to k?ep the inotor-vthi?lefor use, . · . · <;> T?. tuJo -?hie?.}-?ap??ars by such decJ?rat????o b_?Hable?hall be p3:r?.bY1.btP?fS011rkccp1ng,,tne motor vehjcle, 1f fa.r the fi_rs{... qtt.eerly ?t.1.9d ??re thti 3·oth day 9f"April; if for the kcond quarttdy ¢riod be rore'th_e?tnday pt ?'Oly,Jf1f9r?h? third ciuartcrty.p-ertod befo: e. th? ??t day of Octo ber, and. ff for t.lte-fO"Urth querterly period btf•tc t?e 31st day of J.amu1.ry :· · ?!ovidc!i th?t if s.?9h J?Crson comme!lccs to keep the mot9r vchjele for us? ·?f?cr tlat fOth day of ,lXptil.1925. he shaH pay the nrst instalment due before the expiration· of 21 tiays from the day of bJS conunencing to keep the tnotor-vehicle for u,c. · · 1 • \ I 4, ,! • n) E\!CU'.P,Ct'50'1 w.bo. owns an.y ·m9t0r,vebic:lc which i.t let {Qr llire, sh.-11,for- ?h? parpose1 of this Act, -be -deemed to b.e the pe.non wtto .keeps the moU.>r-vebidas fm use. . , · t, ? {:tObligalfon •,,, make additional dttlarolil.)11 and lo pay fw.rher tax. - );Y.?ie,:t.?e:ra.o*,petstin? ·y,}io ?ha? ?eli vere<ra dectS:ration under tb.e' Ple?edrnJ St'C\iop.lJ..eO()tn?sliable to &I\ a,dditionaJ tax by r.eason 9f bts J:ec()iDSa gre?tcr nupi? of motox .. vehicles for ose tha11 he has ,tated in die clecla .. rat1on or by reason of any change in. the character of any moto_r:v?hjclc kept bl ,hipi f9r use. he s))alJ fill up and sign ap additional (!cclat•lion specifying with t:eferellcc. to such liabili? the l')a.rt1cular5 · required · .bj the preccdii\t section:?1 •• 1 J t· Such person shaJ1 dcliveT Lhe additioma1 decla.rati?·n so. filled · up ao? . signed..p.bdpay tucb a?daional. tax as by the lu.st mentioried declatatfoh appe'ctrs t?;6e payablit.:by him ·tG the Ucen?ng officer before t.he exiuration . of 2 f dAf.sfrom the day of his becoming so llablt•as aforesaid : . . . r -'-?-1 S2.JO 20?.00 l,37 ,50 ?e.eo 0 -0 )9.. ? 1 scat) 8 .1S o_.qo .Qfj?,> , .• ( ••6·----???--LJ-•<•.:•-- .. , I \ 7 .oo 31 .ZS 62 .50 ·? .65 62 .so The Punj-ib Mo• or Vehicies Tatation Ru,les t92S . 15 ------- .... ------- ............ .__ -:--D?criptjon of Motor Vehicle Annual rate of Tax in rupees Rr. 23-25 J Serial No. ---------- ------ - ----------------- --- •[SCHEDULEJ
21. (l) • o person sball drive or ?u.u'-: t<' be c1riven anv motor ,eh:c1e unless a valid token is di splayed thereon •11 the manner bercinaftrr prescribed.
(7) fn the case of motor cycles not having more than two wheels (whether wjr h or without a side-car) the token shall be affixed• to the plate bearing the front registration mark so as to face towards the left-hand side of the motor cycle. and in tbe case of any orhcr motor vehicle it shall be affi,i;ed to the botton-i-lcft·band corner of the windscre en racing forwards or ir the· vehicle is not filled with a windscreen then in some other conspicuousplace 011 the left hand side or the vehicle, · · · ..(3) Nothing in sub-rule (1) of this rule shall apply in the case of a.vehicle owned or kept for use by any departrr-enr $( the Central Govern mentother than a vehicle used in ,onnccrion with the business of. l(a Rail· way) or which is for the time ?iog exempt from liahiHty to pay ta,; under clause (v). (vi) or (viii) in sub-rule ( 1) of rule 8 or under rule 8-B or which bas not been kept for use by the owner for more tbao thtrty days.
24. (1) J.ny holder or a token which has been lost, destroyed. defa ced or torn ma v apply to the Licensing Officer for the issue ef a duplicatetoken. and the Licensing Officer shall. if he i? satisfied after ma.king enquiries that a duplicate may issue. issue a duplicate to,Jceft
(2) A duplicate token shall be in Form V with the words "Duplicate"in bold red letters written or stamped,-across 'it. ·
(3) The fee for the issue of a duplicate token shall be 2(twenty-fivepaise) ,
25. Whoever contravenes .the pr,ovisions of rule 3 shall be punishable with fine which may CMend to·twenty rupecl. and in the event of anysubsequent conviction for the same offence with a ·fine which may extend to a hundred rupees. i I. Motor Cycles (Including rootor s'oooters and cycles : witfr attachment for propelling the same by mechanical power, not e.,i;cer<ling 8 cwt, in weight uolnden-
(a) Bicycles not exceeding 200 lb . io weight untadon # (bl ,Bicycles exceeding 200 lbs. jn w?ight unladen ·.?. (c) · llieyclei as in (a) or (b) above when used for··td:rawing a trailer or .. side car, in addition to the tax ?-" al1Je therefor ·-
(d) Tricycles - ?
2. Vehicles u&ed not exceeding S cwt. in weight 'Unla. • den adopted and used solely by or for a person suffcriog . ?h·m aoy i.ofirmity . kr. 0 d e > and ined. and Port osi thc: Ing lty rts d- • S and 6 t V<:bfoJe. •r or six !elarn,ion , be?rj? ?c to be araCion 1eot on e Act (or i? :r, on be i1.1 1Subs. by Adaptarion of Law, Oflltr. 1950. 1Subs. l,y Pw«JabG(l)le_rrrment Nt1tiflootu,,.. No G.S R. 13/1-.A. 4024/S. 13and 15/.Amd. (3)/66. dateJ rJte Jtlt January. /966. •See ug. Suppl Port Ill di. 1466--82 P1Jge493, 52 .JO 207 .oo 337 .50 660 .00 15 .OC,
1200.oa 1?00.00 JOO 00 (per seat) 18 .15 ·
100.()() (per annum) PU\lJAB . , {ii) Tram Cars i ?iii) Auto Rickshaw; 16
3. Vehicles used solely in the course of trade and trtdusrry for the transport ofrgo""d Ctnc:'udingtricycles µ tifhin1more tha11 8 cwt unladenj L
(a) Vehicle& ocher than such eJcc,rk-aUy-pro:,dkdvehictes as afore-said but not e,cceedir.g 12 cwr, in weight unladen;(b) Vehicles other than such electdcally propcfled vehicle ttS afer esaid but not exceeding t 2 cwt. in weight unladen :
(c) Vehicles exceeding J 2 cwt. but not exceeding one tonin weig?t unladen ;
(d)·· Vehlcles exceeding one ton. but not exceeding twotqns in wcighc uot?den ;
(e) Vehicles exceeding 2 tons, but not cxc?d,ng 3 tonsin weight unladen ; .
(f) Vchick? exccedings 3 tons but not txceeding 4 tonsin weight unladen ;
(g) Vehicles e.xceeding 4 tons in weight unladen ;(h) vehicles if used for drawing a tr4ilcr, in addition foreach trailier; provided that two or two or more vehicles shallnot be chargeable under this clause wit.h respect tQ the sametrailer ? 4 (i) Motor cabs with <rntract curiage permits plyingfor hire and u?ed for the transron of pa?cngers excluding.driver and.-coouctor ; ,5. (i) Stage carri?ges plying for hire and used for theltt.nspocLof prssengers. exclud;ng the driver. and con.ductor; · 500 .00 {per seat sub ject to a mui mum of Rs. 35l)00 .00)(ii) Mini Buses having a seating capacity of not morethan 30 passengers. exduding driver and conductor plying forhire and used !or the tru1&port of passengers ?000 00 · • (J.'.er anllum)6. Motor Vehicles .other zban Chose liable to tax underthe foregoing provisions of this schedule having a seating capa-city of-
(a) One person : 62 :60(b) more tbaD one person, but not more thaa threeper1Qns ; J 17 .ro . -rc) four persons ;
156 .25,..(d) more than four persons, forf?ve.ry?444iUonaJ seat 39 .05 Not« (I )-A separate declaration form must be completed foL c .. en • v?btde. Nc>tt (2)-Toe entry to be made against side-head 2(b) in the declaru tion form should descrjibe the type of body ir> one or other of followins cat egories :- Two seater open Two seater closed. Tourer. Saloon (including various types of convertible bodies). Vao. Bue type, with removable scats. Bus type, with fixed scats. Truell. .. i 1 • Licensi ng Officer. D,!-? 'i"t FORM I The Punjab Motor Vehicles Taxation Ruh.?. 192) \ i Oat? . Date: .. Form of O.c!:irati,on · · ""SicWRJ 4(1) of th? Punjab Jlolo? Ytltfel?s Taxafion Ac1, 1924, ar;d Rule 4 . t.e= .-ofthe Prmjah M-l•t YUUcfr1 Tttxafi<m Rultts, 1925 . . • ,.f. . ·J. Name, father .. , name and fuil address . ' ? • • '- t ... . : (a,?ass of Venmcle. . ......•.......... : · .. ;..(b)' .. ?- or bod? . .... t..... "" •
(e) Engrne No .
(d) Chasis No .
(a) Year of maaufacture . ? . ?. . *
(b) 'Make?........... ·
(c) Horse-pewer and number of cylinders .
(d) Model or serieus ..
4. Ne: and lljze of types on each axle (in the case of transport vehicles ooly) :- S. (a) Weight unladen ..
(b) Registered .seating-capacity ...•....
(c) Registered laden weight (in the case of transport vehicles only)
6. Date of commenclag te.keep the metor vehicles for use I hereby declare that 'the ab•ve particulars are true. , . Bate............ (Signature) Certified that the above partkulars are correet. (Signature of officer inspecting the \lelticlts). I Entt)' .... or the Tax Schedule·The vehicles bas becn,asscs??9under at the Rate of Rs per annum. • I . . I I • .50 50 )0 0 ) . oo 0 ----·, [Fr.II-Ur -- -- 111117 ?.,. .•. . .. . • .. Oist,rfot. Li?nsfog Officer. PUNJAB A,npunt of tax paid or District in Initials or Lie,en.ifi thr case of an exem ,vhicb pay• sing Officer andptron the reason there rnent niade re-1arksfor l9 ·········· · 1st 2nd 3rd 4th ht 2od 3rd 4th -- ----- ------- --------?----- ---- 18 Renewed for the year ending the 31 M6""ch,lY. : . 19 , ......•... , .. · · FmtMD NOTJCEUnder s?cl/n,, 6 of 1Jt? Pamfab.?{()f<JrY?l:kle1 Ta.xatk>ttAct, /91, To .,Addtess , P•· • ..? Takt ?.otiee thaf you arc b?,??lt'..r?<l,qj.,;t<A,I'!?lhi>. ,? '1.•flll:tliverto the unders,goM.the f?f¢ of..d??lva1,1?.,,D<iJ??-II.ttl re? ;Of.oery ?tor vehicle kept by you forJu•e. and I<> pay the tax due on every such vehicle before the e?piralion o( 14 days froia.t.bt date,of.ser-vioc,of. ootice, l'ailure to deliver tho declaration or to J)ay tl1?.la!l in!IO!? « pe...iey under •ec1ion 3 and 9 of the PunjJ b Motor V chicles T•flltion Act..1924.Sjgnature ot r ...tte·fi.;ng:Ot!ice-r.FOR.Mill License(U11d,r stc1,-,,. 1 of the Punjab MOhlr Veiffcl,?TmcD(/411,Ir;/, 19U uni rule i8 of the Punjul, Motor P•lllde1 TaX4tl,,n ll,,k1, /9.J.5) Whereas has paid tj,e ta?cs e,:,tercd on .th?t,evcri.•.hei$, rerm1tted to keep for the use motor vclu?e No, w,thin the hmus 01 the Punjab lip to the 31st March, J9 Date .. ---------. ----?------ The rrcords pertaining to tho vehicle have?!! U•,uisferred tlf the ...... Distrie!. • ••••. ?- ,•••h, District ............... Di!tr:rct D. . • • . • . • . . . . • • . 1str1c:t. , 19 19· [The reverst-·4,"tFo.rm UTJ · INSl'ALMENTuFTAX· 19 l9 Year )ea.criptioa and re,iaCer4d No. of,motor vebjcJe... .... Owner of motor vehicle No,.. Licensing Officer, -SPEQALSllORT .Pi& Eitktlit 7 L I - • ._ \? l (Under Ruic 8-8 or th.e Ptuajab Mot•r Vebides \ Taxation Rules. 192S?) J .-· ·, I \ / ? I ,l "'Cl c:. ? > tl1 ? """' -e LicemiJll Officer, District. in?lUJiv.. bei.QBthe tax for M\'CD Ca)s . .. c, - - -----·: ....... PJace Date I •• Fee p?? ? Book No. No? ?rtitied. fiat ·----- --?--?- -- ha, paid Ra.. from DaUd , --? -· .Oifttlcti?; .. ·---'' .. r • - (?tc) (date) No. Counterfoil • i.. . • • • • ... •ORM IV Boot No Fee paid Rs .. Naine of?-? \ddress 'alid from father's Name :aste )ate) • - .,_.. ....... -1 11, -· -. - FOltMV Fo.rm of Token (Rule 22 of the P11njabMotor Vehicles WMi,011Rules? 1925) .. I• J ? • < - Pemarks ------------......___ Re ;istrat?n, N? o( vehicle, . Nam,e •f owner CJQs·ot •?hicle for tuatioo purpose Amount of tu paid D:-te of· pa)'meiu ;;l ? .,, C ?. ? ?
0 ...
0 .., -e Cit l:;1" n· - ? ? t - g· ? ts - a - ? \oil ,,. t..> 0 PUNJAB TAX TOKEN Book No.? . . Issuing Offioet --- ..... ?. District. Y?r h)o. Name of owMr · •• f ·? ·Rcgittratio,n No. Arlle11nt paid Booi No. C.unterfoH Quarter To?r,n No. (Signature of lssuini Officer).Clitcked and entered in Taxation Reti•tcr. LiceruingOfficerNore. -The token wiJJ be ,ever-printed with thefigure I, 2, 3 ot. -·?.?g the number ofthe quarter which it retarcs. 1 n , •• · a ra·ilit , 0_002_001.pdf 0_002_003.pdf 0_002_004.pdf 0_002_006.pdf 0_002_007.pdf 0_002_009.pdf 0_002_010.pdf 0_002_012.pdf 0_002_014.pdf 0_002_016.pdf 0_002_018.pdf 0_002_019.pdf 0_002_021.pdf