GOVERNMENT OF RAJASTHAN TRANSPORT DEPARTMENT No. F 6(179)Pari/Tax/Hqrs/2019-20/3 Jaipur, dated :10.07.2019 NOTIFICATION In exercise of the powers conferred by clause (a) and clause (c) of sub-section (1) of section 4 read with section 3 of the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. 11 of 1951), the State Government hereby, with immediate effect, specifies the rate of motor vehicle tax payable on Passenger Vehicles registered in the State or registered in other State and plying on non-temporary permit or temporary permit as specified in column number 2 of the table given below, at the rates specified against each of them in column number 3 of the said table, namely :- Table S.No. Description of Class of Motor Vehicle Rate of Tax 1 2 3 1 Stage Carriage Vehicles plying on scheme routes (nationalized routes) excluding those owned by a fleet owner or those plying exclusively within the area of municipality or urban improvement trust or both or sub-urban routes or rural routes. Rs. 665/- per seat per month 2 Stage Carriage not covered under serial number 1 above excluding those owned by a fleet owner or those plying exclusively within the area of municipality or urban improvement trust or both or rural routes
(i) plying upto 300 k.m. per day Rs. 300/- per seat per month
(ii) plying more than 300 k.m. per day Rs. 560/- per seat per month 3 Stage Carriage plying on rural routes
(a) distance required to be covered by the service in a day upto 200 k.m. Rs. 130/- per seat per month
(b) distance required to be covered by the service in a day exceeds 200 k.m. Rs. 140/- per seat per month 4 Stage Carriage plying exclusively within Municipal/ Urban Improvement Trust limits.
(a) with seating capacity upto 26 Rs. 4000/- per year
(b) with seating capacity more than 26 and upto 32 Rs. 5000/- per year
(c) with seating capacity more than 32 Rs. 10000/- per year 5 Stage Carriage Vehicles of other State plying on interstate routes in Rajasthan
(i) plying upto 20 k.m. per day Rs. 25 /- per day
(ii)Plying exceeding 20 k.m. but not exceeding 40k.m. per day Rs. 50/- per day
(iii)plying exceeding 40 k.m. but not exceeding 80k.m. per day Rs. 150 /- per day
(iv)plying exceeding 80 k.m. but not exceeding 120k.m. per day Rs. 225 /- per day
(v)plying exceeding 120 k.m. but not exceeding 160k.m. per day Rs. 300/- per day
(vi)plying exceeding 160 k.m. but not exceeding 240k.m. per day Rs. 400/- per day
(vii)plying exceeding 240 k.m. but not exceeding 400k.m. per day Rs. 500/- per day
(viii)plying over 400 k.m. per day Rs. 700 /- per day 6 Transport vehicles of other State plying on interstatal routes beyond/without reciprocal agreement
(a) with seating capacity upto 47 Rs. 2.50 /- per seat per day
(b)with seating capacity more than 47 Rs. 1.50 /- per seat per day 7 Vehicles plying on contract carriage permits (other than tourist permits) both temporary and nontemporary permits, and on passenger vehicles plying on hire or reward without permit of this State
(a) more than three wheeled motor vehicles plying on non-temporary permits
(i)with seating capacity more than 22 and upto 32 Rs. 1000/- per seat per month
(ii) with seating capacity more than 32 Rs. 875/- per seat per month
(b)three wheeled motor vehicles plying on temporary permits Rs. 35/- per day
(c)more than three wheeled motor vehicles plying on temporary permits
(i) with seating capacity upto 6 Rs. 40/- per day
(ii)with seating capacity more than 6 and upto 13 Rs. 80/- per day
(iii)with seating capacity more than 13 and upto 22 Rs. 400/- per day
(iv) with seating capacity more than 22 seats
(a)Motor Vehicles covered by nontemporary stage carriage permits other than those plying exclusively within the Municipal limits Rs. 500/- per day
(b)other than those covered under (a) above Rs. 800/- per day 8 Vehicles plying on tourist permits of this state
(a) more than three wheeled motor vehicles
(i)with seating capacity more than 22 and upto 32 Rs. 1150/- per seat per month
(ii) with seating capacity more than 32 Rs. 885/- per seat per month
(b) more than three wheeled sleeper coaches Rs. 510/- per seat per month 9 Private Service Vehicles With seating capacity more than 22 Rs. 290/- per seat per month 10 Vehicles owned by a fleet owner Rs. 26250/- per month per vehicle 11 Tourist Vehicles of other States plying on permits issued under section 88(9) of the Motor Vehicles Act, 1988
(a) with seating capacity upto 6 Rs. 160/- per seat per day
(b)with seating capacity more than 6 and upto 13 Rs. 210/- per seat per day
(c)with seating capacity more than 13 and upto 22 Rs. 875/- per seat per day
(d) with seating capacity more than 22 and upto 32 Rs. 1000/- per seat per day
(e) with seating capacity more than 32 Rs. 1600/- per seat per day 12 Vehicle registered outside the State plying on temporary permit in the State of Rajasthan
(a) three wheeled passenger vehicles Rs. 200 per seat per week
(b) more three wheeled passenger Vehicles
(i)with seating capacity upto 6 Rs. 160/- per seat per day
(ii)with seating capacity more than 6 and upto 13 Rs. 210/- per seat per day
(iii)with seating capacity more than 13 and upto 22 Rs. 900/- per seat per day
(ii)with seating capacity more than 22 and upto 32 Rs. 1000/- per seat per day
(iii) with seating capacity more than 32 Rs. 1600/- per seat per day 13 Spare vehicle (vehicle not covered under any permit) Rs. 320/- per seat per month
Provided that ,-
(i) if any stage carriage falling under serial number 1 to 3, is found plying any trip other than trip/trips allowed to it under the Motor Vehicles Act, 1988 and rules made there under, then such stage carriages shall be liable to pay additional tax for the entire month at the rate specified against the category for which it is allowed for plying.
(ii) In case of vehicles specified serial number 1 to 3 and 7 to 9, obtaining the fresh permits, the tax shall be payable from the date of issue of permits on pro-rata basis in advance for the remaining period of the month and shall be deposited at the time of issue of permit.
(iii) in case of the motor vehicle falling under sub-clauses (i) and (ii) of clause (a) in column number 2 of serial number 7 and plying exclusively within the municipal/UIT limits, the tax shall be payable to maximum of Rs. 14000/- per month.
(iv) in case of the motor vehicle falling under sub-clauses (i) and (ii) of clause (a) in column number 2 of serial number 7 and plying exclusively under a non-temporary fix contract within any with any industrial or commercial entity the tax shall be payable to a maximum of Rs. 14000/- per month.
(v) if any vehicle specified in proviso (iv) above, is found plying without appropriate permit it shall be liable to pay additional tax for entire month, two times of tax as specified against serial number 1.
(vi) If a passenger vehicle having seating capacity more than 10 is found plying on hire or reward without any valid permit, the vehicle shall be liable to pay additional tax for entire month at the rate specified against serial number 1.
Note – In addition to tax payable under this notification, there shall be paid by the owner or person having possession or control of a Motor Vehicle, any tax or penalty as it was payable under the Act for any period prior to the coming into force of this notification.
Explanation: For the purpose of computation of the seating capacity of the sleeper coach, each berth shall be treated equal to 2 seats. By Order of the Governor, (Mahendra Kumar Khinchi) Joint Secretary to Government