(1) The Government may, by order, amend the Schedules.
19[(2) Any order issued under sub-section (1) shall be laid, as soon as may be after it is issued, on the table of the Legislature of the State.]
(3) When a Schedule is so amended, any reference to that Schedule in this Act shall be construed as a reference to such Schedule as so amended.
18. The following Acts are hereby repealed:-
(i) the Andhra Pradesh (Andhra Area) Motor Vehicles Taxation Act, 1931,
(ii) the Andhra Pradesh (Telangana Area) Motor Vehicles Taxation Act, 1955, and
(iii) the Andhra Pradesh Motor Vehicles (Taxation of Passengers and Goods) Act, 1952:
Provided that such repeal shall not affect the previous operation of the said Acts or any right, privilege, obligation or liability already acquired, accrued or incurred thereunder, and subject thereto, anything done or any action taken (including any appointment, notification, notice, order, rule, form, certificate, licence or permit) in the exercise of any power conferred by or under the said Acts shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act as if this Act were in force on the date on which such thing was done or action was taken;
and all arrears of tax and other amounts due at the
19. Substituted by Act No.6 of 2023.
Power to amend Schedules.
Repeals and savings.
[Act No.5 of 1963] 17 commencement of this Act may be recovered as if they had accrued under this Act.
19. If any difficulty arises in giving effect to the provisions of this Act in consequence of the transition to the said provisions from the corresponding provisions of the Acts in force immediately before the commencement of this Act or otherwise, the Government may, after previous publication by order published in the 20Telangana Gazette, make such provisions, not inconsistent with the purposes of this Act, as appear to them to be necessary or expedient for removing the difficulty.
20. Substituted by G.O.Ms.No.2, TR&B (TR.I) Department, dated
17.06.2014.
Power to remove difficulty.
18 [Act No.5 of 1963] 21THE FIRST SCHEDULE [Proviso to sub-section (2) of section 3] Classes of Motor Vehicles fitted with pneumatic tyres Maximum quarterly rate of tax
(1) (2) Rs. Ps.
1. Motor Vehicles including motor scooters and cycles with attachment for propelling the same by mechanical power not exceeding 406 Kgs., in weight unladen.
(a) Bicycles below 350 CC if not used for drawing a trailer or side car.
60.00
(b) bicycles below 350 CC if used for drawing a trailer or side car and bicycles of and above 350 CC whether used for drawing a trailer or a side car or not.
70.00
(c) Tricycles 80.00
2. Invalid carriages 30.00
3. Goods Carriages
(a) Vehicles not exceeding 300 Kgs., in laden weight.
600.00
(b) Vehicles exceeding 300 Kgs., but not exceeding 1000 Kgs., in laden weight.
750.00
(c) Vehicles exceeding 1000 Kgs., but not exceeding 1500 Kgs., in laden weight.
1050.00
(d) Vehicles exceeding 1500 Kgs., but not exceeding 3000 Kgs., in laden weight.
1200.00
(e) Vehicles exceeding 3000 Kgs., but not exceeding 4500 Kgs., in laden weight.
1350.00
21. First Schedule substituted by Act 11 of 1992.
[Act No.5 of 1963] 19
(1) (2) Rs. Ps.
(f) Vehicles exceeding 4500 Kgs., but not exceeding 5500 Kgs., in laden weight.
1800.00
(g) Vehicles exceeding 5500 Kgs., but not exceeding 9000 Kgs., in laden weight.
2400.00
(h) Vehicles exceeding 9000 Kgs., but not exceeding 12000 Kgs., in laden weight.
3000.00
(i) Vehicles exceeding 12000 Kgs., but not exceeding 15000 Kgs., in laden weight.
3600.00
(j) Vehicles exceeding 15000 Kgs., in laden weight (for every 250 Kgs. or part thereof in excess of 15,000 Kgs.)
3600.00 + 100.00
(k) Additional tax payable in respect of goods carriages used for drawing trailers;
(i) For each trailer not exceeding 1,000 Kgs., in laden weight.
600.00
(ii) For each trailer exceeding 1,000 Kgs., but not exceeding 3000 Kgs., in laden weight
900.00
(iii) For each trailer exceeding 3,000 Kgs., in laden weight.
Provided that two or more goods carriages shall not be chargeable under this clause in respect of the same trailers.
1200.00
4. Motor Vehicles plying for hire or used for 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 more than five persons.
250.00 Central Act 59 of
1988.
20 [Act No.5 of 1963]
(1) (2) Rs. Ps.
(ii) Vehicles permitted to carry more than five persons but not more than seven persons in all for every person other than the driver which the vehicle is permitted to carry.
100.00
(iii) Vehicles permitted to carry more than six passengers and plying as stage Carriages on town service routes;
(a) in respect of vehicles permitted to ply as Express Service for every passenger (other than the driver and the conductor) which the vehicle is permitted to carry.
600.00
(b) in respect of vehicles permitted to ply as ordinary services, for every passenger (other than the driver and Conductor) which the vehicle is permitted to carry.
500.00
(iv) Vehicles permitted to carry more than six passengers and plying as stage carriages on routes other than town service routes;
(a) in respect of vehicles permitted to ply as Express Service for every passenger (other than the driver and conductor) which the vehicle is permitted to carry.
22[4000.00]
(b) in respect of vehicles permitted to ply as ordinary services, for every passenger (other than the driver and conductor) which the vehicle is permitted to carry.
600.00
(v) vehicles permitted to carry more than six passengers and plying as contract carriages for every passenger (other than the driver and conductor) which vehicle is permitted to carry.
2000.00
22. Substituted by Act No.33 of 2006.
[Act No.5 of 1963] 21
(1) (2) Rs. Ps.
(vi) Vehicles permitted to carry more than six passengers and plying as contract carriages on inter-state routes on temporary permits under sub-section (8) of section 88 of the Motor Vehicles Act, 1988 and on intra-state routes (within the State of Telangana) for every passenger other than driver which the vehicle is permitted to carry.
2000.00
(b) Contract carriages plying within the home district and any one contiguous district, for every passenger other than driver.
2000.00 (Vii) 23[XXX]
5. 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 equipment use for haulage solely and weighing together with the large number of trailers proposed to be drawn.
1500.00
6. (i) Fire engines, fire tenders and road water sprinklers.
300.00
(ii) Additional tax payable in respect of such vehicle used for drawing trailers including fire engines and trailer pumps:
Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer.
30.00
7. Omni buses with a seating capacity of more than six (excluding driver) and used for transport of persons for every person (other than the driver).
200.00
8. Motor Vehicles other than those liable to tax under the foregoing provision of this Schedule:
(a) weighing not more than 762 Kgs., unladen. 130.00
23. Item (vii) omitted by Act No.33 of 2006.
Central Act 59 of
1988.
22 [Act No.5 of 1963]
(1) (2) Rs. Ps.
(b) weighing not more than 762 Kgs., but not more than 1,524 Kgs., unladen.
180.00
(c) weighing more than 1,524 Kgs., but not more than 2,286 Kgs., unladen.
230.00
(d) weighing more than 2,286 Kgs., but not more than 3,048 Kgs., unladen.
280.00
(e) weighing more than 3,048 Kgs., unladen but not weighing more than 4000 Kgs.
360.00
(f) weighing more than 4000 Kgs., unladen (for every 250 Kgs., or part thereof in excess of 4000 Kgs.,)
360.00 + 40.00
(g) Additional tax payable in respect of such vehicles used for drawing trailers:
(i) for each trailer not exceeding 1,016 Kgs., in weight unladen.
80.00
(ii) for each trailer exceeding 1,016 Kgs., in weight unladen:
Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer.
150.00 [Act No.5 of 1963] 23 24SECOND SCHEDULE [Proviso to sub-section (4) of section 4] Classes of motor vehicles fitted with pneumatic tyres Maximum tax ----------------------------------- For a period not exceeding seven days For a period exceeding seven days but not exceeding thirty days.
(1) (2) (3) Rs. Ps. Rs. Ps.
1. Motor cycles whether used for drawing a trailer or side car or not including Motor scooters and cycles with attachment for propelling the same by mechanical power.
12.00
40.00
2. Invalid Carriage. 5.00 15.00
3. Goods Carriages:
(a) Vehicles not exceeding 1,000 Kgs., in laden weight.
113.00
375.00
(b) Vehicles exceeding 1,000 Kgs., but not exceeding 1,500 Kgs., in laden weight.
158.00
525.00
(c) Vehicles exceeding 1,500 Kgs., but not exceeding 2,300 Kgs., in laden weight.
169.00
563.00
(d) Vehicles exceeding 2,300 Kgs., but not exceeding 3,000 Kgs., in laden weight.
180.00
600.00
(e) Vehicles exceeding 3,000 Kgs., but not exceeding 4,300 Kgs., in laden weight.
203.00
675.00
24. Second Schedule substituted by Act No.11 of 1992.
24 [Act No.5 of 1963]
(1) (2) (3) Rs. Ps. Rs. Ps.
(f) Vehicles exceeding 4,300 Kgs., but not exceeding 5,600 Kgs., in laden weight.
270.00
900.00
(g) Vehicles exceeding 5,600 Kgs., but not exceeding 7,600 Kgs., in laden weight
315.00
1050.00
(h) Vehicles exceeding 7,600 Kgs., but not exceeding 9,100 Kgs., in laden weight
360.00
1200.00
(i) Vehicles exceeding 9,100 Kgs., but not exceeding 10,700 Kgs., in laden weight.
450.00
1500.00
(j) Vehicles exceeding 10,700 Kgs., but not exceeding 12,700 Kgs., in laden weight.
495.00
1650.00
(k) Vehicles exceeding12,700 Kgs., but not exceeding 14,700 Kgs., in laden weight.
518.00
1725.00
(l) Vehicles exceeding 14,700 Kgs., but not exceeding 15,500 Kgs., in laden weight.
540.00
1800.00
(m) Vehicles exceeding 15,500 Kgs., in laden weight
540.00 + 15.00
1800.00 + 50.00 (for every 250 Kgs., or part thereof in excess of 15,500 Kgs., in laden weight) (for every 250 Kgs., or part thereof in excess of 15,500 Kgs., in laden weight) [Act No.5 of 1963] 25
(1) (2) (3) Rs. Ps. Rs. Ps.
(n) Additional tax payable in respect of vehicles used for drawing trailers:
(i) for each trailer not exceeding 1,000 Kgs., in laden weight.
90.00
300.00
(ii) for each trailer exceeding 1,000 Kgs., but not exceeding 3,000 Kgs., in laden weight:
135.00
450.00
(iii) for each trailer exceeding 3,000 Kgs., in laden weight;
Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer.
180.00
600.00
4. Motor Vehicles plying for hire and used for the transport of passengers:
(i) to carry in all not more than 4 persons.
38.00
125.00
(ii) to carry more than 4 persons but not more than 7 persons, for every person which the vehicle is so permitted to carry.
15.00
50.00
(iii) to carry more than 7 persons, for every person which the vehicle is so permitted to carry.
25[300.00
1000.00]
25. Substituted by Act No.1 of 1997.
26 [Act No.5 of 1963]
(1) (2) (3) Rs. Ps. Rs. Ps.
5. Motor Vehicles other than those liable to tax under the foregoing provisions of this Schedule:
(a) weighing not more than 762 Kgs., unladen.
20.00
65.00
(b) weighing more than762 Kgs., but not more than 2,286 Kgs., unladen.
35.00
115.00
(c) weighing more than 2,286 Kgs., unladen.
42.00
140.00
(d)additional tax payable in respect of such vehicles used for drawing trailers:
(i) for each trailer not exceeding 1,016 Kgs., in weight unladen.
12.00
40.00
(ii) for each trailer exceeding 1,016 Kgs., in weight unladen:
Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer.
23.00
75.00 [Act No.5 of 1963] 27 26[THE THIRD SCHEDULE (See second Proviso to sub-section (2) of section-3) Sl.No. Period/class of vehicle Motor cycles including Tricycles, Motor Scooters and Cycles with or without attachment.
Invalid Carriage.
Vehicles not exceeding 60 CC.
Vehicles exceeding 60 CC.
1 2 3 4 5
1. At the time of registration of new vehicles.
9% of the cost 9% of the cost Rs.901/-
2. If the vehicle is already registered and its age from the month of registration is:
(1) Not more than 2 years 8% cost of the vehicle 8% cost of the vehicle Rs. 829/-
(2) More than 2 years but not more than 3 years 7% cost of the vehicle 7% cost of the vehicle Rs. 758/-
(3) More than 3 years but not more than 4 years 6% cost of the vehicle 6% cost of the vehicle Rs. 686/-
(4) More than 4 years but not more than 5 years 5% cost of the vehicle 5% cost of the vehicle Rs. 615/-
26. Substituted by Act No.11 of 2010 (Third & Fourth Schedules) 28 [Act No.5 of 1963] 1 2 3 4 5
(5) More than 5 years but not more than 6 years 4% cost of the vehicle 4% cost of the vehicle Rs. 543/-
(6) More than 6 years but not more than 7 years
3.5% cost of the vehicle
3.5% cost of the vehicle Rs. 472/-
(7) More than 7 years but not more than 8 years 3% cost of the vehicle 3% cost of the vehicle Rs. 400/-
(8) More than 8 years but not more than 9 years
2.5% cost of the vehicle
2.5% cost of the vehicle Rs. 329/-
(9) More than 9 years but not more than 10 years 2% cost of the vehicle 2% cost of the vehicle Rs. 257/-
(10) More than 10 years but not more than 11years
1.5% cost of the vehicle
1.5% cost of the vehicle Rs. 186/-
(11) More than 11years 1% cost of the vehicle 1% cost of the vehicle Rs.114/- [Act No.5 of 1963] 29 27THE FOURTH SCHEDULE (See Third Proviso to sub-section (2) of section 3) Sl.No. Period Rate of tax on Road Rollers and Construction Equipment Vehicles.
1 2 3
1. At the time of registration of new vehicle.
7.5% of the cost of the vehicle.
2. If the vehicle is already registered and its age from the month of the registration is:
(i) Less than 3 years. 6.5% of the cost of the vehicle.
(ii) More than 3 years but less than 6 years.
5.0% of the cost of the vehicle.
(iii) More than 6 years. 4.0% of the cost of the vehicle]
27. Fourth Schedule substituted by Act No.11 of 2010.
30 [Act No.5 of 1963] 28[FIFTH SCHEDULE (See sub-section (1) of section 3-B) Sl.No. Class of vehicles Amount of Tax
(1) (2) (3)
1. Motor vehicles other than Transport vehicles which have completed 15 years from the date of their registration,-
(i) Motor Cycle Rs. 1000/- P.A.
(ii) Other than motor Cycle Rs. 5000/- P.A.
2. Transport vehicles which have completed 7 years from the date of their registration.]
Rs. 5000/- P.A.
28. Added by Act No.33 of 2006.
[Act No.5 of 1963] 31 29[THE SIXTH SCHEDULE (See Fourth Proviso to sub-section (2) of section 3) 1 2 3 4 Sl.No. Period/Class of vehicle Three or four wheeler motor vehicles including Motor Cars, Jeeps coming under non-transport category, omni buses upto a seating capacity of (10) ten persons in all and new Motor Cabs and the Motor Cabs of other States that are entering into the rolls of this State by way of change of address or transfer of ownership the cost of which does not exceed rupees ten lakhs.
Three or four wheeler motor vehicles including Motor Cars, Jeeps coming under nontransport category omni buses upto a seating capacity of
(10) ten persons in all and new Motor Cabs and the Motor Cabs of other States that are entering into the rolls of this State by way of change of address or transfer of ownership the cost of which exceeds rupees ten lakhs.
1 2 3 4 1 At the time of registration of new vehicle.
12% of the cost of the vehicle.
14% of the cost of the vehicle.
29. Substituted by Act No.11 of 2010 (Sixth Schedule) 32 [Act No.5 of 1963] 1 2 3 4
2. If the vehicle is already registered and its age from the month of registration is:
(1) Not more than 2 years.
11% of the cost of the vehicle.
13.0% of the cost of the vehicle.
(2) More than two years but not more than 3 years.
10.5% of the cost of the vehicle.
12.5% of the cost of the vehicle.
(3) More than 3 years but not more than 4 years.
10% of the cost of the vehicle
12.0% of the cost of the vehicle
(4) More than 4 years but not more than 5 years.
9.5% of the cost of the vehicle.
11.5% of the cost of the vehicle.
(5) More than 5 years but not more than 6 years.
9% of the cost of the vehicle.
11.0% of the cost of the vehicle.
(6) More than 6 years but not more than 7 years.
8.5% of the cost of the vehicle.
10.5% of the cost of the vehicle.
(7) More than 7 years but not more than 8 years.
8% of the cost of the vehicle.
10.0% of the cost of the vehicle.
[Act No.5 of 1963] 33
(1) (2) (3) (4)
(8) More than 8 years but not more than 9 years.
7.5% of the cost of the vehicle
9.5% of the cost of the vehicle.
(9) More than 9 years but not more than 10 years.
7% of the cost of the vehicle
9.0% of the cost of the vehicle.
(10) More than 10 years but not more than 11 years.
6.5% of the cost of the vehicle.
8.5% of the cost of the vehicle.
(11) More than 11 years but not more than 12 years.
6% of the cost of the vehicle.
8.0% of the cost of the vehicle.
(12) More than 12 years.
5.5% of the cost of the vehicle.
7.5% of the cost of the vehicle.
34 [Act No.5 of 1963] 30[THE SEVENTH SCHEDULE (See Fifth Proviso to sub-section (2) of section 3) Sl.No. Period/Class of vehicle Non-Transport vehicles meant for carrying persons, owned by Companies/Institution/Societies/ Organisations upto a seating Capacity of (10) ten in all and second or more personalized vehicles upto a seating capacity of
(10) ten in all owned by an individual.
(1) (2) (3)
1. At the time of registration of new vehicles 14% of the cost of the vehicle
2. If the vehicle is already registered and its age from the month of registration is:
(1) Not more than 2 years.
13% of the cost of the vehicle.
(2) More than 2 years but not more than 3 years
12.5% of the cost of the vehicle
(3) More than 3 years but not more than 4 years.
12% of the cost of the vehicle.
(4) More than 4 years but not more than 5 years.
11.5% of the cost of the vehicle.
30. Added by Act No.11 of 2010 (Seventh Schedule) [Act No.5 of 1963] 35 1 2 3
(5) More than 5 years but not more than 6 years.
11% of the cost of the vehicle
(6) More than 6 years but not more than 7 years.
10.5% of the cost of the vehicle
(7) More than 7 years but not more than 8 years.
10% of the cost of the vehicle
(8) More than 8 years but not more than 9 years.
9.5% of the cost of the vehicle
(9) more than 9 years but not more than 10 years.
9% of the cost of the vehicle
(10) More than 10 years but not more than 11 years.
8.5% of the cost of the vehicle.
(11) More than 11 years but not more than 12 years.
8% of the cost of the vehicle
(12) More than 12 years.
7.5% of the cost of the vehicle.]
* * * G:\Updation & Uploading in website Final\1960 to 1965 Vol.II-B\1963 -3\5 of 1963 Motor Vehicles Taxation Act, 1963\Index book format.docx G:\Updation & Uploading in website Final\1960 to 1965 Vol.II-B\1963 -3\5 of 1963 Motor Vehicles Taxation Act, 1963\Act 5 of 1963.docx