(1) The Government may, by notification from time to time direct that a tax shall be levied on every motor vehicle used or kept for use, in a public place in the State.
(2) The notification issued under sub-section (1) shall specify the class of motor vehicles on which, the rates for the periods at which, and the date from which, the tax shall be levied:
Provided that the rates of tax shall not exceed the maximum specified in column (2) of the First Schedule in respect of the classes of motor vehicles fitted with pneumatic tyres specified in the corresponding entry in column (1) thereof; and one and a half times the said maximum in respect of such classes of motor vehicles as are fitted with non-pneumatic tyres:
6[Provided further that in the case of motor cycles with or without attachment, invalid carriages, the tax shall be levied at the rates specified in the Third Schedule:
Provided also that in the case of Construction Equipment vehicles including Road Rollers, the rate of tax shall be levied at the rate specified in the Fourth Schedule:
Provided also that in the case of three or four wheeler motor vehicles including Motor Cars coming under nontransport category, omni buses upto a seating capacity of
(10) ten persons in all, new Motor Cabs and the Motor Cabs of other States that are entering into the rolls of this State by
6. Substituted by Act No.11 of 2010.
Levy of tax on motor vehicles.
4 [Act No.5 of 1963] way of change of address or transfer of ownership, the tax shall be levied at the rates specified in the Sixth Schedule:
Provided also that Non-Transport Vehicles meant for carrying persons, owned by Companies/ Institutions/ 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, the tax shall be levied at the rates specified in the Seventh Schedule.]
7[Provided also that in respect of Motor Vehicles operated with Battery/Compressed Natural Gas/Solar Energy, no tax shall be levied for a period of five years from the date to be notified.]
8[3-A. (1) Notwithstanding anything contained in section 3, it shall be competent for the Government to provided for levying an additional tax in respect of a motor vehicle specified in one category or class notified under section 3, if misused or used not in accordance with the purpose for which the vehicle was registered, or the permit was granted, attracting higher rate of tax as a vehicle falling in another category or class:
Provided that the additional tax so levied shall be a sum equal to the difference of amount between the tax already levied and collected and the tax which shall be leviable in respect of such vehicle falling in another category.
(2) The registered owner or the person who is in possession or control of such vehicle misused or used not in accordance with the purpose for which the vehicle was registered or the permit was granted, shall pay the additional tax so levied under sub-section (1).
7. Inserted by Act No.32 of 1997.
8. Sections 3-A and 3-B, with marginal headings inserted by Act No.33 of 2006.
Levy of additional tax on vehicles misused.
[Act No.5 of 1963] 5 3-B. There shall be levied and collected an additional tax called “Green Tax” in addition to the tax levied under section 3, on the motor vehicles suitable for use on roads for the purpose of implementation of various measures to control air pollution in such manner to such categories, such amounts as may be notified:
Provided that the rates of tax shall not exceed the maximum specified in the Fifth Schedule.]