THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 (As Amended) [Notification No. 3440/30-4-98-167/91, Dated 10.11.1998] Notification In exercise of the powers conferred by Section 28 of U.P. Motor Vehicles Taxation Act, 1997 read with Section 21 of Uttar Pradesh General Clauses Act, 1904 and in supersession of the United Provinces Motor Vehicles Taxation Rules. 1935. The Uttar Pradesh Motor Gadi (Yatri Kar) Niyamawali, 1962 and Uttar Pradesh Motor Gadi (Mal-Kar) Rules, 1964. The Governor of Uttar Pradesh is pleased to propose to make the following rules.
1. Short title and commencement- (i) These rules may be called "The Uttar Pradesh Motor Vehicles Taxation Rules, 1998.
(ii) They shall come into force with effect from the date of their publication in the official gazette:
2. Definitions- (1) In these rules unless there is anything repugnant in the subject or context,
(a) "Act" means the Uttar Pradesh Motor Vehicles Taxation Act, 1997;
'[(b) ****]
(c) "Form" means a Form appended to these rules;
’[(d) "Local Authority" means Municipal Corporation Municipality Zila Panchayat, Cantonment Board, Town Area Committee and Notified Area committee;]
?[(e) "Payment Certificate”, means a certificate to be issued by the Taxation Officer bearing details of payment of tax under Section 4;]
*[(f) "Section" means a section of the Act:]
*[(g) "Schedule means a schedule appended to these rules.]
(2) Words and expressions used in the Act not defined in these rules shall have the meaning assigned to them in the Act.
#[3. Taxation Officer-Regional Transport Officer or Assistant Regional Transport Officer or Passenger/Goods Tax Officer or Passenger/Goods Tax Superintendent appointed under the Uttar Pradesh Motor Vehicles Rules, 1998 shall be the Taxation Officer within the local limits of their respective region or sub-region, as the case may be.]
1. Clause (b) omitted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31% August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31" August, 2009 (w.e.f. 28- 10-2009)
2. Clause (d) and (e) substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31°* August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31°* August, 2009 (w.e.f. 28-10-2009)
3. Clause (f) and (g) inserted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31 August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31°* August, 2009 (w.e.f. 28-10-2009)
4. Rule 3 substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31* August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31°* August, 2009 (w.e.f. 28- 10-2009) THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 1[4. wwx] 1[5. wwx] 2[6. Supply of Forms-Copies of Forms prescribed by these rules may be obtained on payment of a fee of Rupees Two for each copy to the Taxation Officer.]
7. Presentation of declaration-*[(1) Every person who either on the commencement of the Act or thereafter, on becoming possessed of a motor vehicle which becomes liable to tax shall within fifteen days of such vehicle becoming so liable, complete, sign and deliver to the Taxation Officer the declaration in Form A.
(2) A separate declaration shall be made in respect of every motor vehicle.]
8. Additional declaration-(1) Every person who becomes liable to payment of enhanced tax or additional tax under Section 14 shall, within 15 days. of becoming so liable, complete sign and deliver to the Taxation Officer an additional declaration in Form B.
(2) Along with every additional declaration there shall be presented to the Taxation Officer the original certificate of registration issued in respect of the Motor Vehicle.
9. Method of payment of tax-*[(1) The tax or the additional tax may either be paid in cash to the Taxation Officer or deposited in any Treasury of the concerned district through treasury challan under the head "0041-Taxes on Vehicles 102-Receipts under the State Motor Vehicles Taxation Act-01-Gross Receipts" by the owner or operator of the motor vehicle and the receipt or the treasury challan, as the case may be, evidencing such payment shall be furnished to the Taxation Officer:
Provided that the Tax and Additional Tax payable under Section 10 of the Act shall be paid either in cash or in form of Bank Draft payable to Transport Commissioner Uttar Pradesh Lucknow at the Tax Collection Centres of the Uttar Pradesh Government situated on the Border:
Provided further that if there is no Tax Collection Centre of Uttar Pradesh Government situated on border on route, it shall be sufficient compliance of the above if the said cash or Bank Draft is deposited in the office of the Taxation Officer situated nearest to the point of entry into the Territory of Uttar Pradesh.
(2) Every person who is required to make a declaration under Rule 7 or additional declaration Rule 8 shall pay the tax due on the motor vehicle at the time of presenting the declaration in respect thereof.]
1. Rule 4 and 5 omitted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31°* August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31* August, 2009 (w.e.f. 28-10-2009)
2. Rule 6 substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31°* August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31 August, 2009 (w.e.f. 28-10-2009)
3. Rule 7 substituted by Notification No.1373/XXX-4-1999-167/91 TC, dated 281 April, 1999
4. Rule 9 substituted by Notification No.2437/XXX-4-2002-11(1)/2001, dated 5 August, 2002 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 9-A. Where a vehicle seized and detained under Section 22 is liable to be sold by auction, the same shall be auctioned in accordance with the following procedure- ![(a) Assistant Regional Transport Officer (Enforcement) shall send a requisition for auction to the Transport Commissioner containing full description of the vehicle and also the date and place of the seizer including the amount due to the vehicle. Before sending the requisition a notice by registered post shall be sent to the owner of the vehicle in Form 'C' a copy of which shall also be sent to financer, if any, for information and necessary action. Whereupon the Transport Commissioner shall direct the Chairman of the Committee constituted under clause
(a) to initiate and complete the proceedings of auction in the manner prescribed under clause (c) to (e).
(b) The vehicle shall be auctioned by a Committee consisting of —
(i) The Deputy Transport Commissioner of the Chairman Zone concerned-
(ii) The Regional Transport Officer (Enforcement) Member or Regional Transport Officer [where the Regional Transport Officer (Enforcement) is not posted] of the concerned region Concerned
(iii) Assistant Regional Transport Officer Member (Enforcement)
(c) At least twenty-one days notice shall be given for the auction. The auction shall be advertised by the Chairman by publication of the notice of auction in at least two newspaper having wide circulation in concerned area. The notice of auction shall also be prominently displayed at the place of auction."]
(d) The Committee shall determine a minimum price of the vehicle to be auctioned.
(e) The vehicles to be auctioned may be placed in one or more lots. The conditions the auction shall be as given below- ?[(i) The persons who have deposited following earnest money shall be entitled to bid in the auction:
(a) for Light Motor Vehicle Rs. 2000
(b) for Medium Motor Vehicle Rs. 5000
(c) for Heavy Motor Vehicle Rs. 10,000]
1. Clause (a) (b) and (c) in Rule-9A substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31%" August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31% August, 2009 (w.e.f. 28-10-2009)
2. Sub-clause (i) substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31° August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31°* August, 2009 (w.e.f. 28-10-2009) THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998
(ii) The vehicles shall be auctioned on the principle of "as it is where it is".
(iii) The Committee shall have the right to accept provisionally or not to accept any bid.
The final acceptance of any bid shall be subject to the approval of the Transport Commissioner.
(iv) The auction purchaser shall have to deposit twenty percent of the auction money immediately after the acceptance of the bid provisionally by the committee. The remaining amount of the auction money shall be deposited after final acceptance of the bid and delivery of the vehicles shall be made thereafter.
(v) If the auction purchaser fails to deposit twenty percent of the auction money immediately after the acceptance of bid provisionally by the Committee, it shall automatically stands cancelled and the earnest money of such auction purchaser shall stand forfeited.
(vi) If the bid is not finally accepted by the Transport Commissioner the amount deposited by the auction purchaser including earnest money shall be refunded to him.
(vii) If the auction purchaser fails to take delivery of the vehicles within a week of receipt of information about final acceptance of the bid it shall stand cancelled. In such an event the earnest money deposited by the auction purchaser shall stand forfeited. The expenses incurred on the auction shall be deducted from the twenty percent bid money deposited by the auction purchaser and balance amount of the bid money, if any shall be refunded to the auction purchaser within three months from the date of auction.
(viii) The earnest money deposited by other bidders shall be refunded to them within three working days of the date of auction.
![(ix) The auction purchaser shall have to deposit value-added tax on the price, in addition to bid money.]
(x) In case the bid is not finally accepted by the Transport Commissioner or is cancelled because the successful bidder fails to deposit the bid money or fails to take delivery of the auctioned vehicle within the specified time, the vehicle shall be reauctioned in accordance with the procedure specified in this rule.
(xi) If the seizure or penalty order is quashed by the competent authority at any time after the proceedings for auction have started but have not been completed, the vehicle shall be returned to the owner or to the person from whom the vehicle is seized. If the auction has been completed the amount received from the auction shall be paid to such person after deducting the expenses incurred on the auction.
(xil) The amount received from the auction shall be adjusted towards any tax or penalty assessed or imposed after deducting expenses incurred on the auction. The excess amount, if any, shall be paid to the owner of the vehicle or the person from whom the vehicle is seized.
1. Sub-clause (ix) substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31% August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31** August, 2009 (w.e.f. 28-10-2009) THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 ![(xiii) The amount adjusted towards any tax or penalty shall be deposited in treasury in the name of the owner of the vehicle, or as the case may be, or the person from whom the vehicle is seized and the certificate of deposit shall be sent to the concerned taxation officer.]
(xiv) If the owner or operator of seized vehicle pays the amount due including expenses incurred regarding the auction process before initiation auction, the auction Committee shall terminated the auction proceeding and intimate the same to the Transport Commissioner.
?[(xv) Auctioned vehicle shall be free from any charge and the ownership may be transferred in the name of the auction purchaser by registering authority. Balance amount, if any, shall be recovered from previous owner under Section 20".]
10. Change of residence or place of business-If the owner of a motor vehicle ceases to reside or have his place of business at the address recorded with the Taxation Officer, he shall within 30 days of so doing, intimate his new address to the Taxation Officer or if the new address is outside the jurisdiction of that Taxation Officer to the Taxation Officer of the place to which he has subsequently moved and shall at the same time forward the certificate of registration to the Taxation Officer concerned in order that the new address may be entered therein. Such Taxation Officer shall also communicate the altered address to the Taxation Officer of the place where the owner last resided.
3[11. Production of motor vehicle before Taxation Officer-For the purpose of assessing the tax, the Taxation Officer may require the owner of a motor vehicle to produce the motor vehicle before him for inspection.]
412, #xx] T[12-A. %% 4 [13, *=**x] (14, **] 1[15. Payment of tax and additional tax and issue of payment certificate- (1) Form D' duly filled in shall be presented to the Taxation Officer for payment of tax or additional tax and issue of payment certificate. (2) The Taxation Officer shall record the payment of tax and issue a certificate to the owner in Form 'D-I' or Form 'D-2' or Form 'D-3' or Form 'D-4' as the case may be. (3) The Taxation Officer shall record the payment of additional tax and issue a certificate to the owner in Form 'D-5'". (4) The certificates issued by the Taxation Officer shall be kept on the transport vehicle when it is and it shall be the duty of the owner or driver, as the case may be, of the transport vehicle to produce such certificates, when demanded, before an authority empowered to do so.]
![16. Issue of Duplicate Certificate- (1) If any certificate issued under Rule 154 is lost, destroyed, or becomes illegible, the owner of the transport vehicle shall report the fact and apply for a duplicate certificate to the Taxation Officer by whom such certificate was issued.
1. Sub-clause (xiii) of rule 9, rule 15 and 16 substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31* August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31*" August, 2009 (w.e.f. 28-10-2009)
2. Sub-clause (xv) of rule 9A inserted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31 August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31°" August, 2009 (w.e.f. 28- 10-2009)
3. Rule 11 substituted by Notification No.1373/XXX-4-99, dated 28 April, 1999
4. Rule 12, 13 and 14 omitted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31" August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31* August, 2009 (w.e.f. 28-10-2009)
5. Omitted by Notification No.3063/XXX-4-2003-11(2)2000, dated 1** December, 2003 5 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998
(2) On receipt of any such application, the Taxation Officer shall on payment, by the applicant of a fee of Rupees Ten, issue a duplicate certificate. Such duplicate certificate shall be marked with the word "DUPLICATE" in ink across it.]
17. Furnishing of time-table-'[(1) Every operator of the stage carriage shall within seven days of coming into force of the Act or of being possessed of the vehicle, as the case may be furnish to the Taxation Officer in Form J a table regulating timings of arrival and departure of his stage carriage, as well as the number of single trips made in a quarter and such other particulars connected with his business as the Taxation Officer may, by order, from time to time require.
(2) The time-table under sub-rule (3) shall be fixed within 45 days from the commencement of the Uttar Pradesh Motor Vehicles Taxation (First Amendment) Rules, 1999 by every Regional Transport Authority or State Transport Authority and the number of kilometers covered by a vehicle in the said period shall be determined on the basis of distance run in the quarter immediately preceding such commencement.
(3) It shall be the duty of every Regional Transport Officer to ensure that the time-table, regarding arrival and departure and number of trips of the stage carriage is fixed by the concerned Regional Transport Authority or the State Transport Authority, as the case may be.
(4) Every Regional Transport Officer shall ensure that number of daily trips to be operated by a stage carriage in respect of which permit is granted on a existing route or newly formulated route is fixed by Regional Transport Authority or State Transport Authority, as the case may be at the time of grant of permit.]
18. Notice to owners or operators of Motor Vehicles-'[(1) The Taxation. Officer on receiving information that a person is keeping or operating a motor vehicle, may require him to complete, sign and deliver a declaration in Form 'A' in respect thereof, and may serve upon him at once a special notice in Form 'E'. Such notice may be sent to the person by registered post or may be served personally on him or if the service cannot be affected personally on him, on any adult male member of his family residing with him. the notice cannot be served in the manner aforesaid, it may be served by affixing it to some conspicuous part of his place of residence or business, or in such other manner as the Taxation Officer may think fit.]
(2) Nothing in this rule shall be deemed to absolve any person who keeps or operates a motor vehicle from the obligation imposed upon him by sub-section (1) of Section 13 and Rule 7 in respect of making a declaration in the event of no notice having been served.
?[(3) The Taxation Officer, for arrears of tax or additional tax or penalty, shall send a notice under sub-section (3) of Section 20 in Form ['s-1'] to the owner or operator, as the case may be, of the vehicle. The notice shall be served in the manner prescribed under sub-rule (1).]
1. Rule 17 and sub-rule (1) of rule 18 substituted by Notification No.1373/XXX-4-99, dated 28" April, 1999
2. Sub-rule (3) of Rule 18 substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31* August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31" August, 2009 (w.e.f. 28- 10-2009) THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998
19. Payment of enhanced tax or additional tax on account of alteration in the vehicle-'[(1) Where any motor vehicle in respect of which the tax or additional tax has been paid is altered in such a manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax or additional tax is payable, the owner or the operator thereof shall within seven days of such alteration make a declaration to the Taxation Officer showing the nature of the alteration and details thereof.]
°[(2) The 'tax or additional tax payable under Section 14 in respect of a vehicle which has been altered so as to make it liable to tax or additional tax at a higher rate than has been paid, will be calculated as follows:
"The Taxation Officer will assess in accordance with Sections 4 and 6 the amount of tax or additional tax payable on the vehicle so altered for the period commencing on the day on which the vehicle was altered the ending with the last day of the period for which tax or additional tax became first payable on the date of alteration. He will be liable to pay the tax or additional tax accrued on account of such alteration from the date of such alteration."] ![20. Alteration of vehicle making it liable to a lower rate of tax or additional tax- ‘Where a transport vehicle has been altered with due approval of the Registering Authority under Section 52 of the Motor Vehicles Act, 1988 so as to make it liable to tax or additional tax at a lower rate than the tax or additional tax which has been paid, the owner thereof may make a declaration in Form B and apply for the re-assessment of the tax or additional tax on such vehicle. If the Taxation Officer is satisfied that such vehicle has been altered in such a way as to make it liable to tax or additional tax at a lower rate than the tax or additional tax which has been paid, the Taxation Officer shall, with effect from the date following the date of expiry of the quarter in which the alteration has been made in the said vehicle, assess the said vehicle at the appropriate lower rate and the owner thereof shall thereupon pay with effect, from such date the tax or additional tax so reduced.]
21. '[Refund of Tax or Additional Tax-Refund or adjustment of tax or additional tax shall be allowed in accordance with the provisions of sub-section (1), (3) (5) and (6) of Section
12. If a motor vehicle other than a transport vehicle, in respect whereof one time tax has been paid is transferred permanently to another State in India, it shall be duty of the owner thereof to produce a certificate from the registering authority of the other State to the effect that the vehicle in question has been duly taxed in that other State. The owner while applying for refund of the tax shall also present the certificate of registration of the said vehicle, evidencing thereby the payment of tax in the other State. In case of any doubt, the Taxation Officer may also demand a declaration from the owner in the form of an affidavit to that effect.]
22. Procedure in the case of non-use of a vehicle-[(1) When the owner of a motor vehicle has occasion to withdraw his motor vehicle from use for a period of one month or more, in the case of motor vehicle other than transport vehicle the certificate of registration and in case of transport vehicle the certificate of registration, tax certificate, additional tax certificate, if any, fitness certificate and permit, if any, must be surrendered to the Taxation Officer in Form F, otherwise the motor vehicle shall be deemed to have been in use. The vehicle shall not be kept outside in the territorial limit of the Taxation Officer during the period of surrender except with the prior permission of the Taxation Officer an exceptional circumstances.
1. Substituted by Notification No.1373/XXX-4-99, dated 28 April, 1999 Sub-rule (2) of Rule 19 and Rule 22 substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31°" August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31* August, 2009 (w.e.f. 28-10-2009) THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998
(2) The intimation of non-use shall be accompanied by a cash receipt of '[Rupees One Hundred] to be deposited in the office of the Taxation Officer and shall be presented by the owner or his duly authorised agent to the Taxation Officer.
2[(3) When the Taxation Officer, after satisfying himself that Form 'F' presented before him is complete, the documents as mentioned in sub-section (1) are attached and the fee prescribed in sub-rule (2) has been deposited, shall accept the surrender of the documents of the vehicle. The Taxation Officer shall complete Part IT of Form 'F' and return it to the claimant after entering the date of surrender in the documents produced with Form 'F.]
(4) The Tax Officer shall not accept the intimation of non-use of any vehicle for more than three calendar months, within a calendar year, however, the period, beyond three calendar months may be accepted by the Regional Transport Officer of the region concerned, on the recommendation of the Taxation Officer, if the owner makes an application along with a fee of Rs. 10 to the Taxation Officer. If any such vehicle remains surrendered for more than three calendar months during a year without the extension of acceptance of surrender it shall be deemed to be revoked and the owner shall be liable to pay tax and additional tax as the case may be.
(5) The Taxation Officer shall make entry and sign on each entry in the register maintained in Form 'F-2' in the order of acceptance of surrender of documents for non-use of the vehicle under sub-rule (3). The Taxation Officer or any other officer authorized by him in this behalf, shall sign whenever any entry is made in the register. The Taxation Officer shall check such register on the last day of every calendar month and shall sign below the last entry therein.
(6) A list of vehicles in respect of which the surrender of documents for non-use has been accepted by the Taxation Officer and entries had been made during the calendar months in the aforesaid register shall be prepared in the end of each month and shall be provided to all the Enforcement Officers of sub-region.
(7) The Taxation Officer may inspect by himself or by any officer authorised by him any motor vehicle which is kept under surrender and whenever the vehicle will be inspected, the report in brief thereof shall be entered in the register referred to in sub-rule (6).
(8) The owner of a surrendered vehicle shall not remove it from the place specified by him during the period of surrender without prior permission in writing of the Taxation Officer.
The Taxation Officer, after being satisfied on the application made by the owner of the vehicle along with the fee of ten rupees, may permit the owner to remove the vehicle from the stipulated place. However, the owner of a vehicle may in unforeseen circumstances such as flood, fire and the like may remove the vehicle but he shall intimate the Taxation Officer of such removal within twenty-four hours.
(9) Subject to the provision of sub-rule (4), the owner of a surrendered vehicle in respect of which intimation of non-use has already been accepted, shall liable to pay tax and additional tax for the period beyond three calendar months during any calendar year, whether the possession of the surrendered documents has been taken from the Taxation Officer or not.
1. The word “Rupee One Hundred” Substituted place of “Rupee Ten” by Notification N0.2610/XXX-4- 2004-10(1)-2004, dated 27" October, 2004 published in U.P. Gazette Extra Part 4 Section (ka) dated 27" October, 2004
2. Sub-rule (3) of rule 22 Substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31 August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31°" August, 2009 (w.e.f. 28- 10-2009) 18 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998
(10) When the owner of such motor vehicle desires to bring his motor vehicle into use again he shall make an application in Form F-1' and shall present it to the Taxation Officer along with a fee of ten rupees. If the owner of the surrendered vehicle has lost Part I of Form F' returned to him under sub-rule (1), he shall intimate with a declaration to that effect. If the period for which the tax has been paid is not expired on the date of such application all the documents which were surrendered, will be returned to the claimant after entering the date of return on the documents and in the surrender register. In other case an application for return of the documents in Form 'F-1' must be accompanied by an application in Form "D" for payment of the due tax, if any, the Taxation Officer will return the documents after payment of tax in the said manner. In the case of a transport vehicle, the Taxation Officer shall ensure before returning the surrendered documents that the fitness and permit of the vehicle, if any are valid, and if it is not so he shall in writing instruct the owner for taking necessary action in order to validate the documents.".]
1[22-A. Procedure for write-off the tax or the additional tax regarding the nonexisting vehicles-When the owner of any vehicle informs the taxation Officer that his vehicle has been lost, destroyed, rendered permanently incapable of use or transferred permanently out of the State or the Taxation Officer is otherwise satisfied that any vehicle is not in existence, he may after such enquiry and adopting such procedure as may be laid down in the order issued from time to time by the Transport Commissioner, exempt or write off the owner from payment of arrears of tax or additional tax or penalty which is found on records since the vehicle was lost, destroyed or rendered permanently incapable of use or transferred permanently out of the State:
Provided that if such vehicle is respect of which the tax or additional tax has been written off, is found in existence, the arrears of tax, additional tax and penalty as the case may be, which would have been recoverable in absence of exemption or writing off under sub-rule (1), may be recoverable from said owner of the vehicle."]
23. Method of claiming refund or adjustment->[(1) No claim for refund or adjustment of Tax or additional Tax under Section 12 shall be admitted unless the Taxation Officer is satisfied that the motor vehicle has not been used in this State for a continuous period of not less than one month.]
(2) A person claiming refund or adjustment shall make an application to the Taxation Officer, either personally or by post or through an agent in Part I of Form G. He shall either attach with the application the certificate of registration showing the date of its surrender and return or shall satisfy the Taxation Officer by other proof that the motor vehicle was not or could not have been used in the Uttar Pradesh during the period in respect of which the refund or adjustment of tax or additional tax is claimed.
°[(3) When the refund is claimed under Rule 21 on the ground of transfer of the vehicle to another State, the person claiming refund shall present the application along with the evidence to satisfy the Taxation Officer that the motor vehicle was not or could not have been used in the Uttar Pradesh during the period in respect of which the refund is claimed.]
(4) After satisfying himself that the claim is admissible, the Taxation Officer shall issue to the applicant an order in writing for the refund or adjustment of the amount due to the claimant and shall enter the amount, and the date of the order of refund or adjustment and such other particulars, if any, as are specified by the Transport Commissioner, in the register of refund or adjustment.
1. Rule 22-A inserted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31" August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31* August, 2009 (w.e.f. 28-10-2009)
2. Sub-rule (1) and (3) of rule 23 substituted by Notification No.1373/XXX-4-2009-167/91 TC, dated 28" April, 1999 19 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998
(5) Every order of refund shall be encashable only at the treasury of the district at which it is issued.
![(6) No application for a refund or adjustment shall be entertained unless it is presented within three months from the date on which the refund or the adjustment as the case may be, became due.]
(7) Every order to refund issued under this rule shall, subject to the provisions of sub-rule
(8), be deemed to be cancelled unless it is presented for encashment within thirty days of the date of its issue.
(8) The Taxation Officer may, at any time not exceeding three months from the date of issue of an order of refund under sub-rule (4), renew it and the provisions of sub-rule (7) shall then apply to the order of refund as if the date of renewal were the date of issue.
(9) If an order of refund issued under sub-rule (4) or renewed under sub rule (8) is lost or destroyed in transit or otherwise, the person in whose favour such refund order was issued shall, as soon as possible but not later than thirty days from the date of knowledge of such loss or destruction, report the matter to the Taxation Officer by whom it was issued and may apply to him alongwith a certificate of non-payment from the Treasury at which the order of refund was encashable for a duplicate order of refund.
[(10) The Taxation Officer, after having satisfied himself regarding the loss or destruction of the order of refund originally issued by him and its non-payment by the treasury concerned, shall issue a duplicate copy of the order of refund and the provisions of sub-rule (7) shall apply to such order of refund.]
%[24. Penalty for late payment of tax and additional tax-Where the tax or additional tax in respect of a motor vehicle is not paid within the period i specified in sub-section (1) of Section 9 a penalty at the rate of five per cent of the due tax or additional tax, per month or part thereof, shall be payable:
Provided that where on account of any natural calamity, riot, fire, accident, illness or such other reasons, the owner or operator was unable to make payment timely, the Taxation Officer may, after assigning the reason exempt or reduce the penalty up to seventy-five per cent of the penalty imposed under sub-section (3) of Section 9.]
2[25. Officers authorised for the purposes of Sections 16, 22 and 24- The following officers are authorised to exercise powers under Section 16, sub section (1) of Section 22 or Section 24, namely:
(1) Transport Commissioner, (i1) All Additional Transport Commissioners.
(iii) All Deputy Transport Commissioners.
( iv) Taxation Officer.]
1. Sub-rule (6) & (10) of rule 23 substituted by Notification No.1373/XXX-4-2009-167/91 TC, dated 28" April, 1999
2. Rule 24 & 25 substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31" August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31* August, 2009 (w.e.f. 28-10-2009) 110 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998
26. Compounding Offences-Subject to the provisions of Section 24, the Taxation Officer or any other officer mentioned in Section 25 may compound an offence under the following conditions-
(1) Where the owner or operator was circumstanced in such a situation that it was not reasonably possible for him to have complied with the requirements of the Act or these rules.
1[(2) ‘Where on account of any natural calamity, riot, fire, accident, illness or such other compelling reason the owner or operator was prevented to such an extent that it was not reasonably possible for him to have complied with the requirements of the Act or these rules.]
![27. Appeals- (1) Under Section 18 any person aggrieved by an order of the Taxation Officer may, within a period of thirty days from the date of such order, appeal against such order, where the amount involved is up to rupees ten thousand, to the Deputy Transport Commissioner (Zone) of the Zone concerned and where the amount involved is more than rupees ten thousand to the Deputy Transport Commissioner (Passenger Tax). The appeal shall be in writing and shall state the grounds on which the appellant disputes the order. The Appellate Authority may, after hearing the appellant and making such enquiry from the Taxation Officer as he may consider necessary, confirm, modify or set aside the order.
(2) The fee for the appeal shall be *[rupees five hundred] which shall be paid to Taxation Officer against whose order the appeal is to be preferred.
(3) The memorandum of appeal shall be presented to the Appellate Authority in triplicate by the appellant, and it shall be accompanied by a certified copy of the order appealed against and the receipt of the fee paid under sub-rule (2).]
28. Exemption from the payment of the tax-Motor vehicles of the following asses are wholly exempted from the payment of tax under the Act- ![(i) Motor Vehicles (other than that used for the carriage of goods or passengers for hire) owned and exclusively used by or on behalf of the Government of India or the Government of any State of India;]
(i) Motor Vehicles (other than that used for the carriage of the goods or passengers for hire) owned and exclusively used by or on behalf of any local authority situated within the Uttar Pradesh;
(iii) Motor Vehicles intended for use and being exclusively used for extinguishing fire;
(iv) Motor Vehicles known as ambulance intended for use and being exclusively used for conveying patient to, and from, a hospital;
(v) Motor Vehicles owned by the society for the prevention of cruelty to animals and exclusively used for the conveyance of sick-animals;
(vi) Motor Vehicles exempted from taxation under the Auxiliary Force Act, 1920, The Indian Territorial Force Act, 1920, or under any other law for the time being in force;
(vii) Motor Vehicles kept for sale by bona fide dealers and manufacturers when used under a valid trade certificate issued in accordance with the Central Motor Vehicles Rules, 1989;
1. Sub-rule (2) of rule 26, rule 27 and clause (i) of rule 28 substituted by Notification No.1373/XXX-4- 2009-167/91 TC, dated 28" April, 1999.
2. The word “Rupee Five Hundred” Substituted place of “Rupee Three Hundred” by Notification No.2610/XXX-4-2004-10(1)-2004, dated 27% October, 2004 published in U.P. Gazette Extra Part 4 Section (ka) dated 27% October, 2004 111 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998
(viii) Motor Vehicles imported into or arriving in Uttar Pradesh under cover of "trip-tyque" or "cornet-de-passage" for a period not exceeding thirty days after arrival;
(ix) [ Tractors used exclusively for agricultural purposes and Tractor Trailers used solely for transporting agricultural produce along a road from a farm to a market or a factory;]
(x) Motor Vehicles other than transport vehicles constructed or especially adopted for the use of physically handicapped persons where such vehicles are owned and used for private and personal purpose by such persons; and
(xi) Motor Vehicles operating as goods carriages under national permits granted by a Transport Authority having jurisdiction outside Uttar Pradesh in respect whereof composite tax is payable under sub section (12) of Section 88 of the Motor Vehicles Act, 1988.
29, [rers]
30. Entitlement to relief->[(1) A passenger or any other person suffering casualty in an accident, in which a public-service vehicle is involved, the heir of such passenger or other person as the case may be shall be entitled to relief.]
(2) The quantum of relief under sub-rule (1) in respect of each casualty shall be specified in the Schedule.]
31. Manner in which the Fund is to be administered and utilised-*[(1) The District Magistrate of the district in whose jurisdiction an accident takes place shall, as far as practicable, cause an enquiry to be made through an officer who shall not be below the rank of a Subdivisional Magistrate with a view to ascertaining the entitlement of persons to relief under subrule (1) of rule 30 and make his recommendations regarding allotment of the amount of relief to the Transport Commissioner;]
(2) On receipt of the recommendation from the District Magistrate under sub-rule (1), the Transport Commissioner shall allot the amount from the Uttar Pradesh Road Transport Accidents Relief Fund placing the same on the disposal of the District Magistrate concerned who shall thereupon sanction, withdraw and distribute it amongst the persons entitled to such relief.
(3) The District Magistrate shall send to the Transport Commissioner by the fifteenth day of each succeeding month a statement of the accidents having taken place in his jurisdiction in the preceding month and the Transport Commissioner shall send a consolidated monthly statement of the accidents to the Government by the twenty fifth day of every succeeding month.
1. Clause (i) of rule 28 substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31* August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31° August, 2009 (w.e.f. 28-10-2009)
2. Rule 29 omitted and rule 30 substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31* August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31°" August, 2009 (w.e.f. 28- 10-2009)
3. Sub-rule (1) of rule 31 substituted by Notification No.1373/XXX-4-2009-167/91 TC, dated 28" April, 1999 112 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 FORMS [Form-A [SeeRule 7] Declaration by Owner of a Motor Vehicle Under Section 13
PART-I (To be completed by the owner of the motor vehicle) I residing at . hereby apply for issue of a token under Section 13 of the Uttar Pradesh Motor Vehicles Taxation Act in respect of the motor vehicle described below and for the registration of the said motor vehicle under the Motor Vehicles Act.
1. Full Dame 0f OWNET .....ouuiiiiiiiiiiiicinii s e Son/daughter/wife/husband of ...........cc.oeeiririrce i e
2. Permanent AddIess ... s
3. Temporary address (If ANY) ......c.ocveueeerereeerierieinrineirei e e e s
4. Year of manufacture ..........cccoviiiiniiiniiciccc
5. Engine Number or Motor number in respect of Battery operated vehicle..
6. Chassis Number. .
7. Category Of VERICIE.....c....ccuieriis ettt et e e
8. TYPE OF VEIICLE: w...eoeiiriciciiie e b e
(a) Non-transport vehicle (Motorcycle/Motor — car/Omni/Bus/Tractor trailer/ Institutional bus / Private service vehicle / Construction equipment vehicle/Specially deSIENEA VEIICLE. ....o.vuevt ettt s e e e Unladen WLt ......c.. wocuiucurireecieieieie e e s Laden WEIght .. ..cucvciicicicc s e e . Seating capacity (INCIIAING AIIVET). ...c.ccevueeurveririireircircr et ENGINE CaAPACILY (C.C.)-ruvrrrerrereririririreeeireiseseeseasessessessessessesessessesssssseasesesses e sessessensenes L FUEL USEA .o s s
1. Form ‘A’ Substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 3 1% August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31*" August, 2009 (w.e.f. 28- 10-2009) 113 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998
14. Type and colour 0f DOAY.... c..c.cueveieerevieiieiiniicireir et e
15. For transport vehicle only:
A front axle ... e b.
c. any other axle d. tandemaxle....
e. number, description and size of tyre on each axle.........cccovvererrrrerererenerees
16. The Motor vehicle is:
a. new vehicle ...
b. ex-army vehicle ..
c. imported vehicle ....
d. migrated from other state .
17. Validity Of INSULANCE .....e.uuiiiteiii et (Enclose certificate)
18. In case of exemption in tax, INAICAE It ...........uviuiuneiiniiiiiiii e, (Enclose certificate, if any)
19. Validity of permit, if Qny ........cooviitiiiiiiiiiiie e (Enclose certificate) I claim exemption from payment of the tax under rule...........c....... and attach hereto proof of my claim.
I hereby declare that my name, address and other particulars described hereinabove are true.
Date .....ccocevnnennn Signature of applicant (Cut, which is not applicable)
PART -II (To be completed by the Taxation Officer) Certified that the motor vehicle described above is exempted from tax under rule...o and that tax certificate has been issued on dated................... or Certified that according to the above declaration the tax payable on the motor vehicle described therein is Rs Certified also that a sum of Rs .
for the period ending and that, subject to the correctness of the above declaration tax certificate has been issued to the applicant on dated ..........cccocveureunenne 114 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 Date....ccocveurerrennes Signature of Taxation Officer Region /Sub-region................
PART-III (To be completed by the Registering Authority) Certified also that motor vehicle herein described has been registered under the Uttar Pradesh Motor Vehicle Rules, 1998 and that a registration certificate valid until.........c..ccccouveveucne has been issued and that the registration number of the vehicle has been entered in the certificate of tax.
Date.....ocrerrerenee Signature of Registering Authority Region /Sub-region................ 1 115 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 1[Form—B (See Rule 8(1) and 20) Additional Declaration Under Section 13 PARTI (To be completed by the applicant and to be filled in duplicate in the case of Transport Vehicle) T do hereby declare that I have made on* the following alterations in my motor vehicle registered NUMDET ........ccoocvevvrercnnns covered by the registration certificate and certificate of payment of tax/additional tax attached hereto.
Description of alteration.
Signed ..
Date ..
*Here insert date of alteration.
PART -II (To be completed separately for tax and additional tax by the Taxation Officer) Notification under which tax/additional tax was paid previously to alteration of Amount of tax/additional tax paid for the s.
under which tax/additional tax is payable on the vehicle as Amount of tax/additional tax payable installed for ...
10+ e RSuoiiereireireienns Deduct for ....oovrnccend complete months of Net amount of tax/additional tax Received Rs . as difference payable for the period ending.
of tax/additional tax for the period ending ..
Additional Declaration under Section 13.
PARTI (To be completed by the applicant and to be filled in duplicate in the case of Transport Vehicle) issued to applicant.
Taxation Officer Region/Sub-region.
1. Form ‘B’ Substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31" August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31* August, 2009 (w.e.f. 28-10-2009) 116 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 "[Form-C [See Rule 9-A] Notice to the owner before Auction of the Seized Vehicle
1. Name of the owner of the vehicle
2. Address .
Your have not paid the due tax of Rs Rsooii and additional tax Rs to... n respect of your Vehicle Number ...
under sub-section (1) of Section 22 of the Uttar Pradesh Motor Vehicle Taxation Act, 1997 on dated the period ..at police station .
Under the provisions of sub-section (3) of Section 22 of aforesaid Act, if the due Tax, Additional Tax and penalty is not paid within the period of forty-five days from the date of seizure of the vehicle, such motor vehicle may be sold by public auction.
Therefore,' a notice is, hereby, sent to you for payment of due amount/production of payment certificate (If already paid) within 15 days from the date of issue of this notice. If the due amount is not paid/payment certificate (if any) is not produced within the above prescribed time, the above mentioned seized vehicle shall be sold by the public auction.
DALe ..o Signature of Taxation Officer , Copy to financer (if any) for information and necessary action.
1. Name of the financer.............cccoecuuue.
Signature of Taxation Officer, .| Region/sub-region. .
1. Form ‘C’ Substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31* August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31* August, 2009 (w.e.f. 28-10-2009) 117 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 1[Form—D [See Rule 13] The Uttar Pradesh Motor Vehicles Taxation Act, 1997 Application for payment of tax or additional tax
PART -1 (To be completed by the owner of a motor vehicle) hereby apply for payment of tax or additional tax from . .to issued by the Regional Transport Officer/Assistant Regional Transport officer .. under the U.P. Motor Vehicles Taxation Act, in respect of my motor vehicle registered as No. ............c.vevuniinnn L5 ..
2. I attach hereto the registration certificate and certificate in respect of tax or additional tax issued for the said motor vehicle for perusal and return to me.
Signature of the Taxation Officer, Date.......cooevennen Region/sub-region..........cceveveeeenee
PART-II (To be completed by the Taxation Officer) Certified that a sum of RS..c..cccouvevcvrcrcrrnnenee is due and has been paid as an instalment of Signature of the Taxation Officer, Date.......cooevennen Region/sub-region..........cceveveeeenee
PART-III (To be completed by the Taxation Officer in the case of vehicle registered in a region/sub-region other than the region/sub-region wherein the above has been paid) Office of the Regional/4ssistant Regional Transport Officer Region/Sub-Region.........c.cccvcveuenee. Letter NO.....ve v DaAte .o Copy forwarded to the Regional Transport Officer/Assistant ~ Regional — Transport Officer ..cvvrvererrercrrine Region/Sub-region for information and necessary action.
Signature of the Taxation Officer Region/sub-region.
1. Form ‘D’ Substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31% August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31* August, 2009 (w.e.f. 28-10-2009) 118 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 1[Form—D-l [See Rule 15] Tax Payment Certificate (Under Section 4) (For Monthly Tax Payment)
1. Registration No. of the vehicle
2. Date of Registration.
3. Name of the Owner
4. Address.
5. Gross Vehicle Weight
6. Un-laden Weight.
7. Seating Capacity (Including Driver)
8. Rate of Tax per month Rs .
B N SI. | Name of Calendar | Paid of amount | Receipt No. Date Signature of No. Month (in Rs.) the Taxation Officer
1. | January
2. | February
3. | March
4. | April
5. | May
6. | June
7. | July
8. | August
9. | September
10. | October
11. | November
12. | December Signature of the Taxation Officer Date Region/sub-regiol 1 Form ‘D-1’ inserted by Notification No.1560/XXX- 2009-167/91 TC, dated 31° August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31° August, 2009 (w.e.f. 28-10-2009) 119 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 1[Form—D-Z [See Rule 15] Tax Payment Certificate (Under Section 4) (For Quarterly Tax Payment)
1. Registration No. of the vehicle .........ccovereierirennn Model ......oeovviiiinn.
2. Date of Registration.
3. Name 0f the OWNET ..o s A AAAIESS. ...
5. Gross VEhicle WEIght.......c.ovuieruereriueeiireiei e e e
6. Un-laden Weight...
7. Seating Capacity (Including DITVEL)........c..evveeeureurireueereesererienieenissesseseesesensens
8. Rate of Tax per QUAItEr RS......ccc.cueverieruriuniiriereseiceeescesesessessess e B N SL Quarters Paid amount | Receipt No. Date Signature of No. (in Rs.) the Taxation Officer
1. | I Quarter From ...
10 e (Month)
2. | II Quarter From .......
LIS (Month)
3. | II Quarter From .......
10 v (Month)
4. .
LIS (Month) Signature of the Taxation Officer Date ..o Region/sub-region...........cocecevene 1
1. Form ‘D-2’ inserted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31" August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31° August, 2009 (w.e.f. 28-10-2009) 120 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 ![Form-D-3 [See Rule 15] Tax Payment Certificate (Under Section 4) (For Yearly Tax Payment)
1. Registration No. of the vehicle .........ccovereierirennn Model ......oeovviiiinn.
2. Date Of REISIIAION. ........vururerie et et
3. Name 0f the OWNET ..o s A AAAIESS. ...
5. Gross VEhicle WEIght.......c.ovuieruereriueeiireiei e e e
6. Un-laden Weight......... .o e s
7. Seating Capacity (Including Driver).
8. Rate of Tax per Quarter Rs N SL Year Paid amount | Receipt Date Signature of No. (in Rs.) No. the Taxation Officer
1.
2.
3.
4.
Signature of the Taxation Officer DAte oo Region/sub-region.............ccoceeene 1
1. Form ‘D-3” inserted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31" August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31* August, 2009 (w.e.f. 28-10-2009) 121 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 ! [Form-D-4 [See Rule 15] Tax Payment Certificate (Under Section 4) (For One time Tax Payment)
1. Registration No. of the vehicle
2. Date of Registration.
3. Name of the Owner .
4. Address.
5. Gross Vehicle Weigh
6. Un-laden Weight.
7. Seating Capacity (Including Driver)
8. Rate of One Time Tax Rs
9. Paid amount RS. ..........ooiiiiiiiiiiii Receipt NO. coeviiiiiiiiciiieiiecii e Date Signature of the Taxation Officer Dated ..o Region/sub-region..........ccceceeeunce ]
1. Form ‘D-4’ inserted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31% August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31°" August, 2009 (w.e.f. 28-10-2009) 122 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 ! [Form D-5 [See Rule 15] Additional Tax Payment Certificate (Under Section 6) (For Yearly Tax Payment)
1. Registration No. of the vehicle ... Model ....cooovviviiiiiin
2. Date Of REISIALION......c.uevuveiriescererieiireieeeeei e st seeseasesesessens
3. OWRNEINAME ...oeovtiicic ettt st s s Ao AAAIESS.....oi s s s
5. ROULE .t e
6. Length of the route (in kms.) ...........
7. Number of Trips in calendar month
8. Kilometer covered in a month
9. Seating CAPACIEY .....uvureniiinieeiin et s e
10. Amount of tax in a calendar month ...................
11. Amount of monthly instalment .............c.cocouiviiiiiiiniiii e
12. Due amount, if 0y ........cooeeuniiiiiirii e
13. Detail of PAYMENT ....ovuuiitiii it Y BAL i SI. | Name of Calendar | Paid of amount | Receipt No. Date Signature of No. Month (in Rs.) the Taxation Officer
1. | January
2. | February
3. | March
4. | April
5. | May
6. | June
7. | July
8. | August
9. | September
10. | October
11. | November
12. | December
1. Form ‘D-5" inserted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31" August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31* August, 2009 (w.e.f. 28-10-2009) THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 Signature of the Taxation Officer -] Region/sub-region THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 Form-E [See Rule 18] Notice to Owner of a Motor Vehicle To, Take notice that you are hereby required to fill up, sign and deliver to the undersigned the form of declaration enclosed in respect of every motor vehicle kept by you for use, and to pay the tax due on every such vehicle before the expiration of 15 days from the date of service of this notice.
Failure to deliver the declaration or to pay the constitutes an offence under Section 10 of the Uttar Pradesh Motor Vehicles Taxation Act, Signature of Taxation Officer ["Form-E-1 [See Rule 18(2)] Notice to Owner of a Motor Vehicle
1. Name of the Registered OWNET ...........ccouniriiiiiiiiiiiiiiiieiee e
2. Full Address ..........oiiiiiiiiiiiii The due tax/additional tax of vehicle NO......cccccoeiivercrunnee has not been paid After. ..o an amount of RS ..o as tax/additional tax is due amount of RS....c.coveciveeenerercrcrirencnne as penalty is due under sub-section (3) of Section 9 of the aforesaid Act read with Rule 24 of the Uttar Pradesh Motor Vehicles Taxation Rules, 1998.
Therefore, a notice is, hereby, sent to you for payment of due amount/production of payment certificate (if already paid) with 15 days from the date of issue of this notice. If the due amount is not paid/payment certificate (if any) is not produced within the above prescribed time, the due amount shall be recovered as arrears of land revenue under the provisions of Section 20 of the aforesaid Act.
Signature of the Taxation Officer Region/Sub-region.
1. Form ‘E-1’ inserted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31* August, 2009 published in U P. Gazette Extra Part 4 Section (ka) dated 31° August, 2009 (w.e.f. 28-10-2009) THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 Copy to financer (if any) for information and necessary action.
1. Name of the financer..........c.cccoeeverivnninnee Signature of the Taxation Officer Dated............ Region/Sub-region.........c.coueuerereureurerrennes 1 ![FORM-F [See Rule 22(1)].
Application for surrender of Registration Certificate and other documents
PART-I (To be completed by the owner of the Motor Vehicle at the time of surrender) To, Taxation Officer
1. Name of Registered Owner (in capital letters) .
2. Postal address of the registered owner..
3. Registration number of the surrendered vehicle
4. TaX PAIA UP 10...uureieieiiiiciceetict ettt et et e et
5. Expected time 0f NON-USE .......c.uuiiiniiiiiieiii e
7. Reasons for non-use of motor vehicle (In detail) ............ccovvrrencncrcrcrenens I enclose, herewith, following documents as required under sub-rule (1) of Rule 22 of Uttar Pradesh Motor Vehicles Taxation Rules, 1998:
1. Receipt No. dated . of one hundred rupees.
. Registration certificate . Certificate of taX PAYMENL........ c.cvevrereririere e e e e . Certificate 0f fItNess........ oo s L Permit (I @0Y)..cvvveeveieiis it e s I, hereby, declare that I shall not remove the said vehicle from the above mentioned place 2 3
4. Certificate of additional tax payment.
5 6
2. Form ‘F’ substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31* August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31° August, 2009 (w.e.f. 28-10-2009) THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 without the previous permission of the Taxation Officer except in case of any unforeseen occurrence like flood, fire or similar other cause and in which case intimation thereof shall be sent to the Taxation Officer within twenty-four hours of such removal. I also, hereby, declare that the above statement is correct and true to be best of my knowledge.
Date .....covvvvnnenennnnn Signature of the owner Place......ccccovriviininnn.
PART-II Acceptance of Surrender Serial No. of surrender register Date .. .
Intimation of non-use of vehicle no for the period of from is received from Shri . along with the to.
following documents:
1. Registration certificate .............c.oiviiiiiiiiiiiiiriii e
2. Certificate 0f taX PAYMENL......co. v.uevriniiiiiie ittt
3. Certificate of additional taX PAYMENL........c..c.ceuerreruerereerierescireeeeeeessessessensseeseeseeeeees
4. Certificate of fitness .
5. Permit (if any).
Signature of the Taxation Officer, Date......... Region/sub-region...........c.ceeeuneene 1 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 '["Form-F-1 [See Rule 22(11)] Application for return of the surrendered documents L .occoooiiiivnenen. hereby apply for return the registration certificate and other documents of my motor vehicle no.. which was surrendered on *An application in Form 'D' for payment of the tax/additional tax is also enclosed herewith Date ... . Signature of Applicant *To be struck out if not necessary.
"Form-F-2 [See Rule 22(5)] Surrender Register SI.No. Date of Registration Type of Owner's name Period of surrender No. vehicle and address surrender 1 2 3 4 5 6 Place Sign. of | Summary of | Permission for| Date of return of Sign. of where Taxation inspection change of documents Taxation vehicleis| Officer report place (if any) Officer kept 7 8 9 10 11 12]
1. Form ‘F-1’ and Form ‘F-2” inserted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31°* August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31* August, 2009 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 Form-G [See Rule 23(2)] Application for Refund of Tax
PART-I (To be completed by the claimant) .. having paid a tax 0f RS....c.ccouvevevrercrrercunnne in respect of my motor vehicle for the period ending ... . hereby apply for a refund of the said tax on the ground that the said vehicle was not used in Uttar Pradesh from........ccccccoocvevirercncne to e I attach hereto the certificate of registration in respect of the said vehicle in support of my claim.
o Not necessary when refund is claimed on the ground of transfer of the vehicle from Uttar Pradesh to another State.
Date. 0.
Signature of claimant
PART -1IL (To be completed by the Taxation Officer) Claim for refund arose on Refund admitted Amount to be refunded Rs.
Signature of Taxation Officer THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 [ Form- H *#%¥] [Form-T *¥*¥]
1. Form ‘H’ and ‘T’ omitted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31* August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31°" August, 2009 (w.e.f. 28-10-2009) THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 ![Form J [See Rule 17(1)] Name 0f the OPErator ........cce evuerurierieirrireireireereeeis et e
2. Name of the route for which permit is granted .. .....
length of route (in kms.)
4. Number of Single Trips 108 QUATTET «.ooeeieeree et e s
5. Total number of Kms.
covered in a Quarter.
6. Daily Time Table ;
Time of Departure Station From Time of Arrival Station at Signature of the Operator
1. Substituted by Notification No.1373/XXX-4-2009-167/91 TC, dated 28 April, 1999 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 ![Schedule [See Rule 30] The amount of relief payable to the disabled and heirs of dead passengers or dependents of other dead or disabled person.
SL Description of Casualty/Injury Amount of relief payable No. In caseofa In case of another passenger passenger
1. | Death of a passenger 40,000
2. | Death of another passenger - 10,000
3. | Amount of relief payable to the disabled passenger and other disabled persons
(1) Permanent total disablement 40,000 10,000 preventing from attendance to employment, occupation or business of any kind what so (i1) Loss of two limbs 40,000 10,000
(ii)) Total loss of sight of both eyes 40,000 10,000
(iv) Loss of one leg above ankle 20,000 5,000 ) Loss of toes-all-great, both phalanges 8,000 2,000 Great one phalanx 2,000 500 Other than great 800 200 If more than the toe lost 400 100
(vi) Loss of one eye 20,000 5,000
(vil) Loss of hearing both ears 20,000 5,000
(viii) Loss of one ear 6,000 1,500
(ix) Loss of one arm at or above right 20,000 5,000 wrist
(x) Loss of four fingers and thumb of one 16,800 4,200 hand
(xi) Loss of thumb both phalanges one 4,000 1,000
(xil) Loss of four fingers 14,000 3,200 (xiti) Loss of index finger:
Three phalanges 4,000 1,000 Two phalanges 2,400 600 One phalanges 1,600 400 SL Description of Casualty/Injury Amount of relief payable 10 THE UTTAR PRADESH MOTOR VEHICLES TAXATION RULES, 1998 No. In caseofa In case of another passenger passenger
(xiv) Loss of middle finger:
Three phalanges 2,400 600 Two phalanges 1,600 400 One phalanges 800 200
(xv) Loss of ring finger:
Three phalanges 2,000 500 Two phalanges 1,600 400 One phalanges 800 200
(xvi) Loss of little finger:
Three phalanges 1600 400 Two phalanges 1200 300 One phalanges 800 200
(xvii) Loss of metacarpals first or second 800 200] (additional), third, fourth or fifth (additional)
1. Schedule substituted by Notification No.1560/XXX-4-2009-167/91 TC, dated 31* August, 2009 published in U.P. Gazette Extra Part 4 Section (ka) dated 31° August, 2009 (w.e.f. 28-10-2009) 11