Uttar Pradesh Motor Vehicles Taxation Act, 1997 3n4a5g

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161 I'ilrl 'B' ot lllc .I l ~ i ~Sc~l~cclulc. d 111 111cc;~\cof ytx,d\ caniayc ol~1:1ttt12 gr;1111cc1t~rltlcr \ r ~ h - \ e c l ~ o(~1 r2 ) ol \cc.tiorl R X 01 111c MOIOI\ J c l r ~ ~ lAct. c s 1088

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6L(l-A)-Saveas othenvisc provided in this or adapted to carry more than nine per shall be kept for use with& a p e n i t under section 66 01. the Motor Vehicles An, 1988 there has been paid in respect thereof in addition to the tax payable under section 4, an adfional tax payable in reswct of that category of vehicle under clause. (c) of Article v of the Fourth Schedule: Provided that the provisions of this .sub-section shall not apply to a -., Motor Vehicle referred to in subsection (3) of section 66 of the said Act."

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7. ( 1 ) 1.or the purpo\c of dctcr~nirrirrgthe areoirrrt ot tlrc tax p~yahlt!in rc\pcct 01' tran\port \~chrclcst~tulcrthe I~ir\tSclicdulc or for tlctcrrnirring additio~rJtax pay:~hlcuridcr. the f..ourth Schedule all routes ill [lttatr 14adc\h \Ira11 hc clas\il~cdhy tile prc\crihctl ;tutlrority 3, "A-<'lrn\" n);rtc\ or "B-ClasT routes ill \rrch ni;irraer :L\ Init). tx: pre\u'iherl.

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(2) I Tutil the routes arc cl;~s$il?ciI under sub-sectiorr ( 1 L(I) "Spcci;tI ('l;tss" itlld "A-C'I~ISS"route\ cli~\sil'tctlurrclcr rlrc II11itcd I'rovir~cc\ Mo~orVckiclc\ ~l';r.c;rlio~i Acl, 1035 $lrall be tllc "A-Cla\\" routes unde~tl1i4 Act. ; ~ i ~ t l (11) "13-('ii1\\" ~III(I 'X'-('~;I\\" r o ~ t ~cl:~\iilicd s, L ~ I ~ ( I Ct11;1t I Ac~,~11:111Ix! the "13-Cia\\" roulcs ur~tlcrthr\ Acl ~ ~ ~ relict' to tlre p;n\crlgci\ 01 otllc~pc~\oih. A C L I C ~ CI:CIICI 8 ( 1 I or the purpo\c ol' pn)vitlir~~ l urld \ullcring c;~\ualt)irr aay aceidcut 111 which a public \c~\.rcc~chrclc14 ri~~olvt'd, 01 to Iterr\ (11 such p;nscagcrs or other pcrhotrn, tllc State ( io\~crrirnctlt\hall c\t:thlr\h ;I luirtl to be known a\ 111c "l lli;u. ~'ratlc\h Ko;rtl '1 mirspt~rtAccident\ [ f \cctic>cr6 \h;rll IK crcditctl to tlrc sr~iclI:ulld.

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(2) 'l'hc f u r d cst:~hli\hcd irrrtlcr sub-sectior~( I ) shall hc ndlni~ri>tcredand sue11mailr1cr, a\ rnay tw prcsci'ihcd.

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0. ( I ) S~~hjcet to 111ro\.isionh o f hcction I I,-

*re (I J the tax p;tyabIc u~rclc'r\uh-section ( 1 ) of \cct~on4 \h;~ll I>;tlcl lirnc of the r~gistr;~liorl 01 tlrc \clncle ur~derthe Motor Vclrrcle\ Act. 1088 : I'ru~tidctlt l t ; ~it1~ rus:)cc~oi'ao oltl rnttttx vehicle. the ~ i t u\l1:111 tx patj;thlc irt atlvarrcc OII or Ix'lor'c 111cliftccr~tli&ty of Jarwary irt c;~chyear : (111

[lte lax p:ty:tbIc t~r~clcr wh-sec~ior~ (2) ol sci~lior~ 4 \i1:1!1!v p;~):thlc111

;#I\RlICC li)r O ~ I C Iqllarlcr ~ at Illc lirne of the regi\lcttio!r of the vehicic. alrtler llle Motor Vchiclc\ Act, 1088 ;rnrl thcreaf~roil or helore illc !ificerrli~(la) ot

Jiiuuiu-y, April, Juiy nrtd Octohcr irr each ycar : ( 1 1 0 tlle atltlilioaal I:IY pityahlc under clawc ( ( 1 ) 01 huh-\cctiort ( 1 ) ol seclion 5 or acclioll 6 lotfrcr tharr it case lo wllicli cl;rtr\e (!\*I applicsl shall k pay;thlc irr atlv:u~ceor1 or before the fiticenth day 0 1 Jat111;iry.April. .luly ;~nd ( ktohcr irr catclr ycar, (I\,J tllc ;~tldiIio~ritl t i n p:~yarbIc u~rdci sectto11 6 rri rc\lxct 01 ~clriclc\ coverctl hy Icil~porarypcrrnit iwucrl for the conveyance 01 pat\\crigeri 011 h}xci:tl (wc:r\\ioi~s.s~rc.11:IS to :tiid Src~~n fairs :trt'cl rcligiou\ pttlrcrir~g~ or to carry ~narriaparties, tokirisl ptirties or SUCII otlter ~.escrvctIj~;trtie\ \11;1ll he paid at lhc tirrrc of isw;rrrcc of slrcl~Iclnpontry pcr-tl~it.

(2)When airy persoil tn~rr\kr\a rnolor vchiclc rcgi\tc~citi l l III\ rlarnc to any other ~ x ~ \ o thcir n . without prciirdicc to the liability ofthe tra~ri\Sc~ or 111 Ilri\ ~cgitrd.tlrc Iranslcrcc \hall 1 ~ li;thlc . to pay the arlc:u\ oftax, additional lrku atul pcn~tlty.tl ; u ~ y ,111 reywc.c ot tllc Inolor vehicle ao trr~n\fcrtctl.tluc OII or hcrorc tlrc date of it\ tlatr\lcr. as rl' the Ir;ul\li'rce \\:is tile owllcr o f the uitl motor vel~iclctluriug tl~eperrod lix which such tax, ildd~tionallax or penalty i s clue. ( A ! Whcrc the lax or acldiliorr:~lI:tx in r c h p c ~ol ;I inoler \ch~cleI \ nor paid

wiihirt li~crtotl sl~cciSictlill auh-\c~.iior1(1). in :uld~liorrto 11:c tau ol tllc ;rdtl~(ronaJ tax dtc. ;I ~IlitlIy:I[ \ I I ~ I I atle IIOI ckcccdiog twcrity li\lc 1x1ccr~t(I! 111ctltic ;~rt~oon~. a\ 6

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adtlitiollal lax uttdcr heelion 5 or scclioll 6, as 'Ite c:lsc Iflay he, C Z I I C I I I ; I:it~ ~UK: :tppr~pincr:llc specilied ill Ule Sixth Scltcdtrlc;

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I'roviclcd 1lr:ll rro strcli rcfuntl sll;~llhc itdarissihlc utllcss suc-I. ,crstit,ll Itas hurrcatlcrcd lltc ccrlil~ic.;tlcof rcgis~i.;~lio~r. lhc tokstl, il' ally. issuctl ill rcspccl 01' 1l1c vclliClc;III(I 1 1 1 pcrll~it, ~ if'iilly, 10 I11e ' l ' i t ~ i ~ l(i )l'ljt~cr. o ~ ~ hiore iltc pTi0d for WII~CIISIIC~I rcitnd is cliiili~ctl.

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( 2 ) Whcrc Ihc OiWFiIiOT Or, HS IIIC C.;ISC III;I). he. IIIC OwIlCr 01' a 1nOtOC v~I1icIc. ol' one, 1non111or more hc shitll. hcl'or~ tlocs 1101 itlfc~rillo LISC ltis velliclc Ibr ;I ~>critrl illc tlnic ~ h tax c or ;ttltliiioaal tax. 21s the cilsc 111:ry I*, is tlw. surrcadcr tllc c c r t i f i ~ i ~ 01' ~ c rcr_islli~lioi~. Il~eI O L ~il' I .ialy, issued ill ws1xc101' lllu nrllor vcl~icki111dlllc per111i1.il' :tuy, rct tltc 'l.;rsatictu ()l'l'iccr cC! ihc rcgior~~vhercthe tau or ;~ctcti~io~ral 1;tx W:I :uttl ort sue-h surrc~ltlcr.rlct !ax or ;idtli~io~t;~l 1;tx utltlcr this Act st>:tll he rcspccl 01. htlcl~\~cflic.lcfor cacll colnplclc c.;tIcnd;lr 1no11l11 01. I ~ period C du 111cvchic.lc rcm;dt\s wirl~iIr:lw~~ froin use :tixi I I I ~:\lorcarid tk~i11nc11ls relnain st~rrc~\clel'cd with the ,l.a.u;~tiou( )l.l'icct.: I'rovictctl t h ; ~i l l~ c.:tsc such vcl~i~.lc is li)t~trtlplyilly tluring tllc pcriotl ~ I I C I I i l h ~ ~ C I I I ~ C I ;IS I I SI I I C I I I ~ O I I C ~ i l l this sub-~cctio~t rcr~r;lilrsurrc~\tle~-cd with llic 'l'axi~tiou Ol'l'iccr, such ocvllcr or operator. as lllc case Inay he. shall hc liable lo lhc lax a h if lhc said dt~umenrswere 1101 surrcr~dcrctl:u~tlslutll also bc liuhle lo tile pc11alty p:tyahle u~rrlcrsoI)-scct.or~(3) ol'scclioe 9.


( 3 ) Where tllc owrrcr ol a motor vehicle other {l~:rna tc.ansport \eIricle, in t i ~ xIti~sk.cir paid under this Act provcs to the sat~sli\ctioll Ol' rcspea w l t c ~ o olte-time f Ute 'l';tx:ttion 0l.l.iccr in prcscrihcd rnrtlltrcs that such 11toto1-vchiclc has not hccn uheb for a co~rtinu~iis pcri(~101 OIIC 11tont11or Inore, he shall hc cntitlcd to a reluntl of such fax at ~llerates specified in I'a1.1 'A' ol' rhc Secottd Sclicdi~lcfor tlrc siutl pried : l'rovitlccl that no such rcfutld sl~allbe issil~lc.ualcss tlrc ccrtil'icnte of registratioo arrd the token, il' :u~y,issuctl in respect o l t l ~ cvclticlc wc surrct~lcrctlby tltc owlrcr with the 'I'axation Officer : IBrovitletlt~i~rtlicr tlritl the total ainoutrt of'refiind tt~ttlcrthis sub-wclio~tshall not exceed Ulc one-tirnc tax paid undcr this Act.

(4) III calculatit~gthe ainoutr( of rclirttd undcr )rub-\cciio~r( 3 ) itily portiotl of tl~cricxl k i n g less 11Iiul a rnon*~,shall he ignored: ( 5 ) I'hc owncr ol' :r motor vehicle other thii~r;I tr:vlpcl!l vclliclc. in respccl whereof' ortc-tirnc (ax has kc11 piricl tr~rdcrthis Act shall k cntitlcci lo rcturrtl ol'such tax at the r;rtcs spccil'iecl ia I'art 'f3' of tlic Seconcl Scticdulc oil the grouocl lhat he ha,, after pnylnent PC such lax, prid tax in respect of such vchiclc utldcr any cnacltncnt rclatiag.to any tax orr motor-vehicles in any other Slate or Ilniot~'l'crrirory as a coitseiluc~tccof such vchiclc 11:rvirtg been brought over pcf~nii~~c~~tly 1 0 such other Stale or 1Jnio11.l'erritory or that sucll motor vehicle has becn co~rvcrtcdiwlo n Ir;~rrsport vehicle or that rhc rcgistr;~tiot~ ol' such molor ychicle l u x kc11ca~tccllcd.

(A) Wllcrc ally person wlra h;~\paid the tax odtcr th:ut oirc-limc t:tx in rcspca of an old Inotor vchiclc. proves l o tlrc s;ttisl'aclio~~ 01' Ihc 'I'itxittio~~ ( )il'iccr that the tilotor vchiclc, ia rcspcct of' wllicl\ \uclt tax has k c e pitid. Ira\ 1101 k e n u\ctl for a cotttinuoas pcriocl of o ~ ~nonlh ~ c or more hince the arx or itt\~aIalcatwits last paid. he sh:dl k. cittitlctl to ;I rchrrrtl 01' ,711 ;ttnoultt cqual t o one-twcllth o f thc r;rtc ol' ;ut~ruiiltax payable in rcspccr of \ticit vcliiclc l i ~cach r cornplcrc ciilc~~di~r rnt)ntlt ol suclt pcritd ti)r which such tax has k e n paitl :

I'rovidcd that n o sudl rcluttd shall hc ;rdmissihlc uulc\s suclr pcrson has surretrtlcrcd tltc certificate ol' rcgislrirtioo ntd 111clokeir, if atty. issoccl in rcspcct 01' the vehicle to Ute 'l'axation Ol'i'iccr. hcforc (Ire pcriod Ibr which vuch refuntl is cliii~ncd. (7) An opcr;tcor ol' it ti-:~asporlvehicle cntitlcd lo ;rsy relultJ 01' tax uatlcr suhscctioir ( I ) . shall also k c~ttclletllo rcti~odof such portion 01 the :rdditioaal tax paid ulitlcr scctiorl 5 ctr, ;I.\ the arac IltiIy be, under scctioa 6. aa is i~ttributithlcto ~ h pc~icd c for whiclr be is ca~itlctlkt rclilc~luatlcr sub-scctioir 0 ): ;11t(1 111~iunoliilt 01' sucl~rcl'u~~d shall kc c;ilculatctl ott Ihc same pri~tciplc:n is laid cfowi~iri the said sub-wetion.

13. ( I) 'l'\lc owlicr cw olxlralor ol'cvcry motor vcl~iclcshall ~nakca declanttiou in rcspcct ol' il in the prescribed Ihr~naitd shall deliver 11tc dcclar;rtion within the prehcrikd tiiitc to llrc lhxariort Officer ;tri
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Dcclar;~tior)by Prsofl keillg V"h'C'c

( 2 ) Where a motor vchiclc is allcrcd so as to re~tdcrtile owncr or operator tlrcrcol' li:rhle to paymerit of c1111:11icetilax or adtli~ior~al ~ ; i xt~ittlerscctior~14, suclr owner or operator shall ~nnkc,witlti~lI1tc prttscrilwd tirnc. as ;tdtlitioaal t l c c k ~ i ~ in ~io~~ tlre 13rcscrihaltbnn showing the nature 01' the alteration 1n;tdc autl sh:dl tlclivcr it to ~ h c '1'nx:tlioti Ol'ficcr 'ant1 shall pay lo hirn Iht! difference i n tax or irtlditionnl tax urldcr scction 14.

14. Where iIIIy motor veliiclc in f'cspecl of which llw lax or :ddilionnl 1:rx h:ls beet1 piiicl is altcrcd in suclt manner 11s to causc tl~cvclriclc lo kcorne a VCII~CIC in re\pcct 01' wl~icha 11;ghcrEric of tax or ilcltlithk~ltax is p;tyirhlc, tltc owocr or operator thereof shall in respect 0 1 ' soch vehicle be liable tly aad \everally lo pay the difference bctwcc~~ tllc amount of Llx or :iddition:tl tax payithlc aticr its hcir~gso alter$.

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15 ( 1 ) 1 -l$x:t{ion ()llicc~\11:tlI iccoltl the 1,:1y!nc111ol' lax 111 Lhc ccr11lrc';lle 01 1 1 1 ~IIIO(OI \CIIICIC ; I I I ~i l l the C;I\C 0 1 it 11,!11\[7011 01 Icsl\ilall(>ll ;lilll[~d i l l \ c11icJc \ll;lIl ;11\0 i \ \ l l ~;I 10i,c11 111 [lie plc\i.I I I ~ C C loit11 I

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( 2 ) i lie 'I':IX; : I ~ I '{ ' ! I I ~ ~ I\II;III : c ~ o ~I >t ;lI > I I ~ ~ I I 01I ; ~ ( l i l i l ~ otax ~ ~u11der ; ~ l \cctio!l 5 or-\ccl~on6 . :I\ Ihc caw rn;iy hc, :ii the c e ~ l ~ l ~ ~c\c~rhcd ;~!c i r l [hi\ hcliail. lo hc ~\\ucc! by 11i1n. I ~ ) N c II O

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1(> I llc clnvcr ol' a IIIOIOI tcl~iclc\t1,111 c;tu\c the \cl~rclclo \lop ;tncl I C I I I ~ I I I I \l:~tio~~ar) wlicrt r c q r ~ ~ ~\(Ic dto do h} lhc I,t\,rlton C)lciccl. or :illy other ( h l ~ c c l autl~o~a\ctl hy rlic State (iovcrnlncnl io 1111\ ~ ~ C I I ; I I I .I I I otdcr to ci~ahleh11n io carr) out by (11 urldc~k111\ ! l i l ;111cl \uclt ;ruthorrly or otllcr Ollicc?~ru;iy ally t l ~ ~ ~rnpo\ccl iy o ~ IIIILI r :il\o ~ I I ~ 111c C I vci~~clc ~ I I ( Itravel i l l II l'or ~ O I I\o. I? 1 7 ( 1 ) l:\.cry o l > t ~ ; ~ol t o\$;rye ~ CAI I 1;12c\IJ;III. \ V I I ~ I I I I 411~11I ~ I I I C:11tc1 111 \LIC.~I ;I\ 111,tjhe ~ S C W I I ~ X ~' ~C .I I I I ~ to \ ~ Illrc I ; I \ : ~ ~ I()llicc~ ~ , I I ;i iitble rcy~rlal~rrg !~ir~ii~g\ o i \illglc 1 1 1 ~ \I I I : I ~ Col ;U.I\;II ;~rlcldcl3:11tuic ol i l l \ \tiigc G I I I t;tgc. ,I\ ~ V C L I ;I\ t11c ~lilll~hcr 111 ;I quar-lcr. ~ I X Is:rch oil~crpar-lrc'ul;~~ 4 L ~ O I I I I C ~ I C \~\Ig ~ l l Ii I I \ I>tl\rilic\\.;I\ t l ~ cI A\:I(IOII ( )l'liccr may. hq otdcr. Irorn tsrnc lo tiruc, rcclurlc III:IIIIICI

(2) Aoy ;~lcc~nrion in the t1in111g\(11 partic.ulai\ rcl'cn-crl lo in huh-\cct~on( I 1, hhall he 111tirlytcc1hy tlic opcnilor lo tllc' I ;I\;IIIOII 0IItce1 wiillil~I'illeco (lay\ ol hircl~ :IIWI;II*S>II ~ ; I ~ IelI 1.ei.t. I?

( 3 ) 1 Iic Al~[wllatc.Auihorily rllay. altu hc~119 Ilc;~rcllvr\\ \uch ortiers ;I\ 11 tfu~thsi I!.

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2 1 I llc appcl1:rtc authority. 01 tile 'l a\;~tio~i ( f l l ~ c c tnakin? r ;luy rnclirtl.y irntlc~I ~ I \Act \h:t11 hi~vcall \uch powel\ a\ :lr1. vc\tcil 111 :I a v i l court wlt~lc11yirlg :I civil \itit, ill tcspccl 01.tllc \urn~~ioni~~:! ant1 c ~ r l o ~ c ~ ol l l g :~ttcr~d:~ucc 01 wrl~lc\\c\, anel cx:11111uiuptlicln 011 oiltli or a l l ~ t ~ u ~ r t 01 i o ~ot l I ~ c ~ ~;111d i \ e tile i \ \ r ~ c01 colnrnr\\loll ot ~c'qucd10 exalnlrlc \\1111c\\c\: ((I)


(cj puni\!~i:tz~~crsons ~cil!\:of clisok.clicncc ol'ori!~!:~is\!li.if st;c.li Innvcrs rclCn-c:l !:I i:i the preceding cliwscs.

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23 i l > \krlrerc ntr csflrcc:. autlioriscd hy the Sr:lcc (i(t~t~rtlrncr~t ill r l i i \ bclralf, II;I\ teaw\ir to bulic\c th:~t:I !r;l:!\po!.t v ~ l ~ i cIns l c hcc~ror I \ I)ciirg u\ctl 17)' a person tvit!~ontI>;t)rnct!i 01 I:IX,additio:!al t'ix or pelratty if m y , Ilc 1:iuy \et/c ;itid ((etaill tlie trarr\;x,rt \cltic.1e ; t ~ , t I for t11c p u r p , " ~ti~ke,or cause to he tdcll. such S I C a\ ~ ~uuty hc ctrn\idcrccI, 13) liirn rtcccs~nry,I , I t11c ~ sal'c-custody of tltc Intttsport vcliiclc ;urtl, in prr ticol:ir. ~cilrlitclllc tlril cr 01 \uclt vchiclc lo convey ii ro llle fiearc41 pdicc station or :ury otl~c'tpl:rcc ywciflccl h. IIIIII :

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Ibro\itlcd tl1:it llte ol'ficcl. wiling the vclriclc, sh;111,within torty-ciglrt hours of

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"(3) where thc (ax,aclditional tax, ~wnaltyor otltcr :unouol clue for the tions transport veliicle lias k e n sci~cclor clc~ainedi~iitlcrthis scction, is not paid urldcr sub-section (2) witl~ilttlie geriocl of forty-live days from llie date of seizure or detentior~of the Veliicle, the 'rn~nsjwllCornrnissiolrcr may, without pcjudiw to any ocher action that may be taken uritlcr this Act, c;rusc tlrc vchiclc to hc sold hy public auction ie Uie marrrtcr prcscribcd ntid thc salc prt~cctlsof hudi vcliiclc shall bc adjusted towards flre tax, additional tivc, Uic pcrlally or rlic orlier arnount clue in respect of such vchiclc and the cxpeeses, it' any. or xtrclr al~c(ionarttl the balance, if any, shall hc refuncled to the owner or tbc operalor of the vehicle." .-.- - ...,...,

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( I ) l>clore ~ I I C i~r\ti(tttiorrof tllc pr<)\Cctltli~ti. :Itc ~)llc:~(lcr \11~tlI no1 he It:thlc to prO4cCIIII(:I1 lor 4ucI1 of Ic11cc;

7 5 No ( 'otr~t\i~:\lI take ccy~ri/;r~rcc ot an ollc.lt<.cj t r ~ ~ ~ r ~ l : :r~rltl l ~ thi\ ~ Act . I I I i t o r C I ~ I I I I I I I o r I y I 'I :l\:ltl(~ll0 1 1 1cct

( ' O ~ I I I ; ~ : ~ L * ~t ~

?h ( I ) 11 rl~eI W ~ \ O I IC O I I I I I I I I I ~ I I; ~I I ~01 le~lceI I I I ~ C I11114 ACI:\ ;I ~olilp:r~iy, the cotl\pnrly :v. \vc-li ;I\ rlccry pcr.\orr 111 cll:lrpc 01' arr rc\pr>n\ihlc.10ihc colop;rny lor the coorlucl ol 114 I N I \ ~ I I ~ \ ;I[\ flrc tilnc of' tltc comrni~sioool' 1Irc (olli'ni'c \fi:lll hc tlccrncd to he quality ol' rhr ollcncc ;(lid \11:11I hc 11:rhlc to k pruccctlcil agaIrl\r arrrf punislied :~CCol-tltll~l) :

Olfcr~ccs1)). <'oli'~'dll'C:r

I'rovicicil that ootlrrtrg coutaincil ia tliis soh-scctiou + l r ; ~ l l rcndct nay such il'hc D R I V ~ Sthat the ol'l'crrce wai ct~rrrrnittcdwitliout pcrsoo liable to tiny puoi\lt~nco~, 1114 br~owli~ilgc or that he cxc.rci\cti all tluc diligclice to prcvclrt tllc co1nmis4ionof such (It lcitc

9iP

f (3) hTot\\~itlr\tiilillic~g ;i~iylllilig~011ti1itl~d it\ sub-SCC~~OII ( 1 ) wlicrc wty offcacc ~lt!tlclr l i r i Act 11;1\ Ice11 colnlnittcrl hy a comp:itiy iu~di t i\ proved lhal Ihc oll'cncc Itas Itcctrt cc~tl~lniltcil W I I ~tbc cotr\cnt or colilrivalicc of, or tliat 11ie cornlnis\iun of the ol1i.rlt.e i \ it((rihul:d~lctl\ :*I)\. r~r:L~:cl' (::i the part ol, any \ccrcurry, director, mulagcr, or otlict. oll'tccr ol' LIIC cornparty, sucli sc'crel:lry, director, Initniipcr, or other officer, sllall alio he dccrnetl to lrc guilty of t11:1( olSet~ceilrl(l \li;ill be li;tble t o he proceeded :iccotdingly. ;tg:\i1141:uld purr~ill~~d

oL'c""'

LatestLaws.com LatestLaws.com ?xid ?aumm'r ~ w, I 5 fGfWT,

36

/~.rplntrtr/rotr-lbr lhe puqwhc 01 (hi\ ((1)

1007

\CC~IOII-

"('o~np;~~ly"Inearls ;III~ hotly cotAp"ri1tc ;111il ir~cludesa firm or otljcr

a\stciation o l i~iilividuals:iuid

I'I<)~CCL~OII *)I' . a c ~ i o i1akc11 ~ in

good

1,11111

I ' O W ~ I of St,t!e (iover"tncclL

.~;;tke ~ulc\

27. No \~III.~>ioscc~tioti or otlicr Icg~tI~ ~ o c c ~ c l ~shall t r g slie agaic~sttlic State

Cictvcnlrnciit or any 01 its olliccrh or \CrVitIIi\ 111 rc\pccl 01 a l i ~ l h i l l gwicll ill gcMk1 l;11111 rule, order or clirccltot~ i\d o l ~ coi i~rtct~Jcd to I,c dotic i t 1 pu~\ti:tncc 01 ilii\ Ac.1 or ~nadcor p i w ~.ltcrcurtJu. t

28. (1) .l'lw State Ciovcnnncrit may, hg rro~il'icatioornakc rule5 lijr ciu-ryiog out tile purpose, ol' this Act.

-

(2) I r i par~icular;uid without prejudice to lllc yel~qraliryo f (lie lorc$oirtp power. ~ l t cSlate (iovcro~ncntInay mitkc rulcs lor all or :luy ol' llle li~llowirtppurlxtsc. prescribing tltc rnariricr ntttl Illc Ionrr III wltich. i~iultlrc ;tulhori( to which, applic;~tiorifix paylnait ol XI; or acltlitio~laltax under this Act shall Ix' pru~rttcil: ((1)

( 0 ) pre\crihing Iltc ti~rrno f icriy ccrttl iciitc, clccl;~n~tic~~, ~iotice.rcccipl or tohc~i;tetl tlte pauticulars to hc' alatcil tllcrcili allti tllc tn;ulncr ol' cxhibilit~pi t IOLCII OI i t totor or vci~iclc: (c) prc.\crihiug the maoucr ill wl~ich.; u ~ l1l1c lkcs on pi~ymcntof whiclt, token 1~ ccrrificatc 11xty k.gfiu~tcdor irat~\lcrrcdu~rtlcrthis Act:

((I) prcscribiilp g c ~ ~ c r a ltlic l y ;urthoritics by wlwm, and 1nirnn0r irr which. itny duties i n respect ol' or ir~citlcet;tl to tlic c.;trrying i r l ~ oeffect of tho pro\ isio~lso l Illis Act. nixy be pcrlorrnctl: I(.) rcgul;ttirr:! ttic m d l o d 01 paytnctit ;tntl rccovc~'yol' the tax, ;icltlitio~ralritx > t ~ i ( lpc~~itlity:

!/I regulnlirtg tlic rnxlttcr ill wllicli cxcrnpliorl\ f~rooi.trnd reluruls ot. t l ~ c tau or ittlditio~~irl ~ I Xaiay he clairncd ;atti pr;~otctl: ( g ) prcscribict~lhc fee fhr rrppcirl end t.c?tiliititip tllc rnanacr ~ I ~ W ~may I I S bt' instituted awl hctrtl;

itt

wl~icfi

(11) p~c\crihiogthe rnanucl ol' \cr\ ~ c co l o~tlcrhp;ts\cd or notices i\hucd ul~dcrrhis Act: ( I ) prcscribirig tlie time li~r, arid rnaaacr of. l'ur~ashingthe L n c table itlid olhcr p:irticul:rc\ trritler section 17:

( j ) prcacrihing lhc m;umcr i n wiiicli routes ;uc to be class!ficrl:

(1) iuly hther matter for which nllch i ~ r cr c t~~ or ~ n s k. y ~nadc. I'owcr. lo

relntwt dil'ficuitics

29. (1) I'Lc State ( i o v c r ~ ~ ~ n c111:ty. r t t litr the purposes of' rcrnovir~yany dil'l'iculty. by a notificcl order. direct t l i a ~ tthe provi\ions o f this Acl sl~all.(luring \tic11 pCIiixl as [nay k' spccificd ia (lie ordcr. lu~vccl'lcbctwbicct lo such a&iplatioris. whether by way o f ~ncdrf'icaliotl.additioo or o ~ l i i \ \ i o r ~;I>. i t In;)) tlccrn to he ncc.c,\:try or* cxpcdicl~t:


( 2 ) ll\crq. taclcr ~n;\clc.uniic; \uh-\uc.clori ( 1 ) 4l1all I>c1;11(1 ;I*,u ~ ) au\ rruiq hc, I Oi I>CIO~C l ~ > t l ~\ I I C ~ I ( , ~ I \ C \ ~i S { ~ I [I C c ~ I \ ~ ~ \ ~>\I\([ L I I < :O I O \ I \ I O I I \ (11 \ ~ I ~ - \ C C ~ I < \ II\ scctiorr 2.3-A 01 1l1c I lltar Pratlc\ll ( ic~ic~al ('liiu\c\ Aci, I004 sti:\Ii appl! ;is tile) apply in sc\pccr o f r.ule\ 11t;ltichy the SI,IIL (;o\ar~rncr~t untlcr ;ill) [ 11tii1 iJnidc.\li Acc

\ Act. I 0 1%.(IIC 3 0 ( 1 1 I he i 1111tcciI'I{\\ irit.e\ b1o.01 V c l ~ i c l ~! ;I\;I!IO~I l'li1<(~\11M o ~ o i(;;id1 .

O ' ~ ~ I I I - KR~il11111>;1tn. ;II) lOh2. iirlil (lie I 1it;il

lf1:11

I ' i ; i c l ~ \ I ~htct(or (i:i~11

(;cncr,~lC'i;iuic\ Act. Icl0-i. tlic ~e;ll01 rllc enactment\ ~clcticdto 111 \ut?-\c'cl~orl( 1 ) \h:111 uol :~ttccl:illy 11ahiltt\ ~liccrr~ctl hclolc fltc tlalc oi \11cl1~c!w;il;\rirl file [ I I O C X ! L ' ~ I ~ I ~ \ 1111(icr.such cnaciinoul pciltlinp OII cilc vnti tl:~tchelotz :ill! ;.orl~l>c~c~ti auth\tr 1 1 0 1 soirrl, :i~id all [?roccctlir~g\I C I ~ I ~ I T10I ~ ; I I I\ \~l i i i It;ih~lll~'(4 :~Io~c\;irtl ill\iitt~ted; t l t ~ 1 (IIC C O I ~ I I I I C I I ~ ~ I I01I ~ ~I II I~I \ /?i.t, \ l i < ~ l ihe ~.o~~iil~ilccl : I I K ~ iii\po\c(l 01 11 Ihl\ A L . ~IL\
1'.4R'I "A' ('1;1\sil'ic:iiio11oi' t ' c l ~ i c l coili:r ~ tlr;io cransporr \.cl~iclcs\i.iill ~.el.c,r.c~!c.c lo whicl: retch I~:t\,checrt p~chci.itudirt I31rt 0 arrtl C' of l l ~ Scllcili~lc i ;ii#l tJarl\ I crud [3 o l tllc Sccor~tlScl~ctl~rlc.

( 1 ) Not c~c~ctI111g % \ ) KI~~)!~I:II~I\ 111 ;tctgI~l.IIIII~KILII:

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LYC'IC\, COI\~II:ICIC(I ;II\(IL I \ C \~o l ~ I >LO! (IIC co[l\cyi\ilCc0 1 IXf\o!l> : ~ t i ~Iigh! l pc~\o!i,iiItrpg;y!~~ r t hW ~ I I I~~I I~ $~ ~ ~ I T ~ ~ I ~IOI~ ( 1101 I ~ I Inole I I O I I~IEIII \ I X ~ ~ I \ I ) I I \ , c\~.lusi\~c ol Il~c(11 I \ L I ~ ) C I I I E1110I01

12) I r'\iIc~hd i , t ~ I>> i ~ \ ~ I I I L I c \ c ~ ~ c ~byc ~(I lI I YA I I I C I ~ VCIIICIL'~ l l i i I111I111?! ' I I O I O I CYCIC\. ~~1$I1111!_' IiIOIC l I l r t l i 5 0 0 I \ l I ( ~ ~ l r l l l l 111 \ W C I ~ I I ~ ~. l l l I , l ( I ~ l l c.otl\(tirc'ccil or ,~tl,r()lc(I lo1 u\c lor IIIU COIII C! C I I I L C 01 I I I O I C 111~111\ I \ pel %){I\. C Y C ' ~ I ~ \ cI \ ol tlrc dr rccr .-

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Rotps qf one tittle ta.1 on ~~rlrrc*lrr lrt?tiersltb-srrtrot~ ( 1) of sr~'trotr4

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Kate:, of one time k?x in Rupees Serial 110.

Vehicle ncct~rdi~lg ed to the ' 011 or after Articles tlr date of ol Part '3" ~ m e n c e ment of the Illtarhde~11 Motor Vchiclcs TaxatiorF"-,

RegisKcsistcrtld in tered it1 the year. the year, 1987 x ~ r l 1986 011 or zlfier 1-1-88 up to 4-2-88

ed in the ye;tr, 1985

Kepis&red in the year. 1984

I

I

Iiegistcred in Ule year,

Kegiklered in the year,

Regisltrcd m U ye,

1083

1982

1981

Ilegi4Ilesislcred in tsrcd in tllc yew; , U r year. 1980

1'179

1

wed in UIC ycar, 1075

erl in U r yea. 1077 or prior

3

2

4

5

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Act, 1907

1

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6

7

8

0

10

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12

13

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1(1) 1(2)

II(I) I1 (2) I11 ( 1 ) ((1 ) I11 ( 1 ) ( h ) I11 (1) (c' ) III ( l ) ( t i ) I11 (1) re )

374.00 1676.00 315.00 2004 .OO 4 162 .00 57 1 1 .OO 670200 6703 .OO

plus 2 7 10 .OO for every

for every fur every fix every for every for every tor every for every for every lirr evuay for every Ib~.c\~ery 1000 1000 1000 1 000 1000 10UO 1000 1000 1000 I 0(X) 1 ow 1000 Kiiogfiuns K ~ l o g ~ u nKilo~rams s Kilog~unr Kiloynunh Kilograms Kilopr;tm\ Kilogriun\ Kilogrrim\ Kilog~uns' Kilogcuns liildpamx or ptirl or paft or par1 or p:u~ or piui or p;ut or part (u'pnrl or part or part or part or part thereof in thereof in thercof in thereof in diercot ~n lier re of' in thereof in tliucof in !hereof in thereof in thereof i n thereof in cxceb:, 01' sxcehr 01 C X C C of ~~ ~ x c e :of , ~ CXCC':,:, of excess of exce\\ of excess of execs\ of CXCC'\\ ot excer:, of C X C ~ of ~ S SO00 SON) S(N0 5000 5lW) 5000 5 000 5000 5000 5000 5000 5(#)0 Kllog~~unh Ki1ogr;unx K~kyrams Kilog~uns Kilog~uns Kilogrzuns Kilog~uns Kilognum Kilop~r~ns Kilog~;uns Kilognuns ~ i 1 r ; i n s --

-

I

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I

I'rovidccl that the rate of tax in re5pcc.t ot'all motor \lel~icleadri\tetl by p c ~ ~ \hidl o l he double of Lhc rate\ \pcc~licdasainst Ar'ticlc\ I. I 1 and 111 01 this f?rt except In rc.\pccl r)L the ti)liou ing cl;nsc:, of owner>. allllcly :(11)

an individual :

(bi a Municipal Council, Municipal Corpr~ition.Zila I'zii~~hilyilI.Niq;u 1';lnc'hayat or Kshettrzi Pancllayal : (c)

a I Jniversity established by or under any law :

((1) m y recugniscd e-)rial instiwrion : ((J)

.. >

m y public ch;irit;~hletru\I :

i f ):ulj7other clahs of per\ons u41ng motor. veh~clcafor public purp)\c\ , p c c ~ f ~ ebyd t l ~ eSlate C;o\ cmlnclll 111 [hi\ beh:lll' by nol~lical~oli\ : ['rot idcd IurUlcr U X ~ It i s r:itc\ ol tax in re\pcct of all motor vehicle\ d~ivenby dic\cl \11n11 hc double ol the t.;l~c>apccifictl ;12ain,l i2rt~clc\1, I 1 ; r ~ ~ cI Il I of this part.

1 9 I"

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Ai tides of l'z11t "A"

110

1

3 its. 1'.

2

LatestLaws.com 748.00 1034.00 1210.00 1110.00+ its. 484.00 for cvcry 1.000 Kilograms or p:m Illereof in cucc.;s of 5,000 Kilo,or:ijn> 10

1 10.1)O

111 (23

llrovltlcd ti~:ll lhc rate\ 01 t:!u in re\pett of ;ill motor vehiclc~clrrvel~by petrol shall be doublc cF1' ti!c rate\ spccilieJ iil Articles 1, 11 arttl I l l of this part except in respccl ot the following d a s e s of otvacrs, n:anc.ly :-(trI ari

incllv~du;tI:

(hi n Municip:il ('ou~icil.Muoicipai Corpo~:tt~on. Ti!:\ l';rncl~:lqat. N:!gar 1':lnchayat or Kqhcllra Pmchayar : (c ) a !I;ilv(:i\11y c\tahlr\hcrl by or i111derany law:

(' any olltcr class ol pcr\ons usi~lg11101:)r \ i i i i i ' l e ~tor public purposcs specified by (lie Stale (iovel-nrncrrt in this IxRalf by nolifica~ion:

I'mvidcd furll~cr(lint (hc rates o f (ax in rc\pcct of all Inolor vchiclc\ driven by diosel sllail he clouhlc of thc ratcs spocil'icrl agai~l\tArliclcs 1, 11 and 111 ol. illis p;u t .

Art iclc pcr Qu;rnet 1

2

1. Vchiclc\ plyin2 lor tllc convcyaruc ol p ~ \ s e ~ ~ g: cv ~r tslligh1 pcr\oil;ll lugp!~cof ca~erx

( 1 ) w~thseating captrci~yIhr' aot rnorc th:ui 11irecr4o114c ~ c i i l ~ i01\ cLllc driver:

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ior

i101 I I I I ) I C 111~111 It\clrl!

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bcn;d 110.

An~oul)~ 10br: retullclcd (111 R~pci.4,lu c a w tllc ~ Vef~iclcs Not no re 111olcL ~ I L U I niorc Lhiui ni~)rcUla~i accot~lulg U1:ul OIIC orlc ye:^ L O I thlcc c a n to thc A~tlclc\ but not hut floe hut 1101 of part "A" of more t11:ul tnorc 1hru1 ~rrorcthau~ I st Schcdulc two y e a n t1u.e~yeius I'our yaus --%

1 3

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7 X

9

5000

108 .00 655.00 2488.00 460.00 4356.00 6105.00 7543.00 10007.00 10007.00 Plu.5 40 17.00 b r every 1000 Kilogram> or part thcrrot in exce,s of SOCK)

Kilogrrun\ 1016.00

Kiloprams 020.00

I(1) 1 0 11 (1) IIQ)

2'97.00 748.00 7750 00

111 ( 1 ) I N ) I l l ( 1 ) rbj Ill ( 1) (c) 111 ( I ) (d) 111 ( 1) (e)

384O.OO 6873.00 04S6.00 1 1 108.00 I 1 108.00

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4453 .OO ti)r cvcry 1U00 Kllog~uns 01 pist tht'rcot 111 cxcc<\ of

10

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I'AK'T "1%" fltl(/~!\ l l / ) - \ ~ ' ~ ~ r l f J(t fj1 ! I ( , ~ ' O ( ' / / f l t // c ol c tltc vchlclc.\ troll1 tllc 1no11tl1 ot I!\ ong111;llr ~ ~ ~ ~ ~ l k:r:~lion nlorc th:111 111o1c t11:ul ~~ior'c' 11101~ ~nore III\)JL l oI I I I , I I t i lh;lll c~ght I~I;IIII ~ I I I L hut no1 hue not hi11not \ L"II 5 \*.us VC~U~ mol-c th:ul ~norc111:111 rnolc d1:ur I ~ u l1101 bL1e I I O ~ not I'ivc yaus s1.u year\ wvcn yeas\ n1oi.c th;ul mole 11l;ui IIIOI.L> (l1:ul e1g111!cars nrllc \c:tr\ ictl !c.u.\

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00 .OO

NII N11 N11 Nil 511 111 YII 187.00 511 NII 105 00 28 1 00 74 00 40%.OO 56 1.00 ::: (10 504 ()( 1 Xh.5.00 22 18.00 1047 00 1406.00 1 1 ?5.00 1676.00 I f.0 00 4 I I .00 763 oo 3 15.oo ~6.0o 2 18.00 121.00 7 ; oo iX72.00 3388 00 3003.00 1410.00 l(j.36.00 14~2.00 4~1s .I)( ) -lsI 011 774 00 1-43?00 2 I ?O.OO 2S07.00 55 18.OO 48-40 00 U X f i 00 4i02.00 (l(r2 00 !').%I 00 zSSO.OU .3514.00 4767.00 7509.00 6655 C)o 57 j 1 .of) I IOS.0~~ 2700 00 3100.00 4501 '00 7805.00 5(d)2.00 8906.00 6703.00 1 10s 00 0 0 4501 .OU 3400.00 7805.00 5602.00 8906.00 6703.OO P~tls Pll1.c Ylris Pllrs Pll1.r Pl:i 5 Yl~r\ /'I14 \ 3582.00 3 146.00 27 10.00 2275.00 183000 1104.00 06s .OO 3:: i j o for every fix ever) tot. every 1i)r c\ery for cvcry for cwry l( ~rcicfy 101 c ~CJ) \ IOOC) 1000 1000 1000 1000 1000 1000 IOtX! \ Kilogrnns Krlopcuns t<~log~;un.\ Kilogriun\ K~logrum\ K~log~;tnx\ h ~ i o g ~ , ~ i nkriop1;1f11\ ~ l p:ii~ j 01 p;u-t 01 p.ui (11 put 01 pru.1 or part or p;ut c IS past thcreot L]lcb~col kheleol ~hu'c*ot LIICIcof. I ~ I C ' I C)IC !11~%1 cc)I 111c.lc.1)I 111 c\ic\\ i l l cxcc\\ I L C 111 excc\s 111 cxce\\ 111 c'\cc4\ 111 CXCC\\ 111 cxcc\\ ol 5000 01 5000 01 SOC!CI 01 5000 0 0 01'5000 015000 ol 5000 Kllogcun+ K~loys:un\ Klloy;~rns Kllopr:ln1\ Kilognun~\ Kllogr;1111\ Kilo=raun\ Kl)opr;~~n\ 145 00 242 LKl i36.00 i:O.OO 5 '7 7 .00 726 00 823.00 020.00

l'ro\~iclcJthat the rates ol refund \hnll k doublc 01 \Ire ,unounl\ \pccllicd :lh,ve prctvlso\ to Part 'B' of Lhc f~rstjcheclulc

111 rc\pcct 0 1

all \ chicle\

111 lc\pc'cr

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rZdtlitio~alI itx 011 it goc~1\car~i;t~c \cctron SX 01. tlic hlolor Vehicle\ I Trtioi~'l'crritor) sII:III he I<\.

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Distance Run in a quarter (in Kms.)

co~~ti;ii.t C ; I I I ~ : I ~ C .O ~ C C ~ I I ill ~ Iplililb. I~

Amount of quarterly tas (in 'rupees)


1<xcceding I4400 hut 11o1

7

cxcectli~lg18000

70-

w.

iT+c?

11 ~ ( yt5fifH tor

evcry 4500 KIII~. or pan thcrcoS. I

I I

1871crr! r

%"P

I p/lt.s I<s. M l i w evcry J ( W ) Krus. or part tl~crctrl.

I'rovitlcd Ill;\(tlrc :cddition;tl tax (MI a st;tpc c a n i a ~ eopcnrtirq w i ~ l ~tllc i r ~limits ol a corp)r;~tiotror ;I i i ~ t ~ r ~ i c i p a shall l i t y IK: Rnpccs 4.20Ul- per quarter ie rcspccr ol ;I sc;~gc c;u-ri:rgc I~avirrpIIO~ nlorc Ihas 35 .eats arid Rupees 6,OO/=pcr yu;lncr in rcspct o f a stage ci~rriegchavirlg slorc thaa 35 scats.

(1)) Rates oT ;dtlitional tilx ocl sl:igc carriages covcrcd hy tcnlp,l.ary pcrrnirs iswcd li)r lltc on special t ~ c ; ~ s i o ~such r s a\ to ;ultl ti-om f;~irsanti rcligioo\ y ; ~ t l l c r i ~ ~ p convey;irlcc o f pit\sc~~gcra AII~ tor m:uriapc p:trticf, louris1 pwics or such olltcr rc\cr\ctl ~,zlrlich:--

(i)

(I;)

For vclriclcs with w;rtiug c%pacily for u o l rilorc thaa 41, pcrsolrs cxcltrsivc ol' the driver ;1r1(1

I:or

vcclticlcs witit acaliag c a p i ~ c i t y for alorc than 42 prsorts. cuclufivc ot t l ~ cdrivcr ;lnd ~u)oducror:

I ' r o v i t i ~ l1l1:tl Ihe

I:CS

1 35 00 per (la) i n ;~tlclitionto the I;lx p:~y;rhlc u r ~ l c icl;tu\c ( ( 1 ) ol Article I t i ~ 1l1c r rrurnhcr 01.

Ilk.

tl;rys for which thc lcrnpor:iry pcnnit

ik

i\hucd.

I<\. 22.00p ~tl;ty r irr i d r l i ~ i o k~ ~ r tllc l;rx ~ctyablc t r ~ ~ i l cclso\c r (ti) oS Arliclc I l i ~tllc r nrrnllwr 01 a r y 14 i\\i~ccI. (l;~y\ li)r which lllc t c ~ t ~ ~ ) rpcr111il

ol'ntldilior\;ll tar oa cxprc.\\. \clni rlclu\c, tlclu\c ;u~d air corttlilic~nctl

stage carriage slli~llk:-l.ivc per ten( Iliglrc~rll:trl 111c r;ttcs untlcr cJ;~t~\e (n r ol cl;tu\c t b ) 01 A r t ~ ~1.l ca\ the case ~tliryhc. 1:ight per ccllt l ~ i g l ~tct r~ a rhe t ~ rates untlcr cliiusc or clau\c (1)) 01' Articlc f. ;I\ the cit\C rnay hc.

((1) (111)

ckluxc

'I'wcr~ty per cclrt higlrcr tlrall the r;itc\ u~ltlcr c-l;rrr\c

((1)

or- cl;t~~\c 11)) 01 Arllclc 1.

:I\

llle citxc

III;I~ he

I.ilty per c c ~ l l~igllcr t lh;ur Ule rates rrlalcr cl;ici.w o f Articlc I,as the cir\c rn;ij he.

Ctr) o r clan\c ( / I )

-

4 r.

7

-'

-

7

5

"1

2

r,

%

r<

TC ,;=,

- 5-.-

5.

C

-

5 .%

%

-

d

d *.

+

d

- ?. - -

r.

- 6i =, -- .--.

"G

2. 7 -.- c-^.--. -- zc.-.

-

d

C

rE

; ,

K

-- -" ='2.

r

5

-. -. c E' =

2

=

?I:

5

cz - !kc.

5 , .?

L

2 -.

-

E

z

-

,cz 2 -.' + ...

-+.. -.

r, -- 25 "

- f:-

r 5' *.

cz c $ 2. -

-. .-. FI-.

e .

--

-- _

-/ "..& 5 ,g: 2 x z-. --1 5, -7. 2 2 2 2s 2= s y

2

4

r.

7 " -

.7

-y7 5

4

x:

,-

3

c;

4

d

7

- E-=. -= 5c-. -g <-=. -=J,r. . '. -c -- -- <--.=. - -, --.. "= -

g; z

8

Y

'dl

IA

i

'4

--

&

'i,

LatestLaws.com


48

m, I5 m, 1007

*I(T

(ii)

liipllr per ccr~t hiyhcr than I11e r;rtc% utrtlcr clausc ( ( 1 ) or clause (1)) of Arlide 111. ;h Iht. caw m:ry IK'. '!'wcrity pel CCIII lligltcr tliar~the r;ilc\ l~ritlcr clau\c ( ( 1 ) or cl;ur\c ( 0 )ol' Article lI t , as llic case

sctni clcluxc --

(rii) tlcluxc

1:ilry per cc~rl-lrigl~cr Ilia11 the rates ulldcrclause Itrr or clauw (1)) of Article Ill. :I\ Ihc caw I".

ti,

I-cswcl

vclliclcx, cbllicr

tli;lrl

Rc yioci.

()tnai bus wlldi tractl


i l l Jll;lll\i

s&%

-.A .A

L'(a) Rate of additional Ty on &ch seat :SI.

cotitr;lcl can.i:lgc, owralill$!

;I.;

% & A l q 3j%!Ju6 Amount of quarterly tax (A

No.

3)2cm>G

crly 'I us

rupees)

1

On 'A' Class routes

On 'B'Class routes

011

'B. ('la\\ roulcs

2

1

Upto 5700

3 192.00

4 2 15.00

2

Exceeding 5700 but not exceeding 7200

244.00

27 1 .OO

3


265.00

294.00

4

Exceeding 9000 but not exceeding

344.00

383.00

1874~ l444-w

424.00

473.00

%&aD

1 1700.

Exceeding 1 1 700 but aof exceeding 14400.

6

,,

Its. I'

\~$?*cTD HIUX)

W

.

Exceeding 14400 but not exceeding

529.00

590.00

18000. 7

4

%~Y~OD Lrsu_uls

Exceeding 18000

529.00 plus

590.00 plus

f 92 .OO for every 5700 Kms. or part thereof

215.00 for every 5700 Kms. or part thereof

Provided that the additional tax on a stage carriage operating within the limits of a corporation or a municipality shall be Rupees 4200/- per quarter in respect of a stage carriage having not more than 35 seats and Rupees 60001- per quarter in respect of a stage carriage having more than 35 seats.

..

1 "

'

'47bEE +CLLW EJ$J&Ca

'm

.3 I /'!" \ :I y 4500 Ultl\

thcrcol .

tiolial tax a1 a stage carriage olwratiog will~itlihc limits of a corpotation 01 a I'rovidcd tluir 111c 4.2001- per quarter in rc'rpccl 01 n sragc czurragc Iiaiillg not Int)le lh;ut 7 municipality sl~allbe Ru scats : I I I ~Kupccs 6,oOOI- pcr quarter ie r e s p a of a stage c;u rlagc Il:~virigtuorc chao 35 .wat\. (hl Ratcs of a~clditioual~;ixon stage c;url:tpc\ covc.~ctlIly tcrnpolary pcrrnils iwr~ctllol tllc

(i)

I;or vchiclcs will1 xatiag arlr;icily for 110t morc Ilii111 42 persons excluaivc ol' llic clrivcr arid

Its. 135 00 pct tlir? 111 zwltlrtior~lo the t;\x p:~y;thlc uritlcr cla~r\c(tr I ol Arliclc IV lo1 11ic ~r~r~uhcc ol (lay\ lor whtch rlrc ~ctnp\r;aypennit 14 ~\sucd.


I.i\c P C ~C C I ~ I I I I ~ I I C I . lh;~11I l l ~ t';Itc'\ IIIICICI cl;~u\c( ( 1 ) or clntt\c ( I ? / ol Articlc IV. ;I\ I I I C c';I~(. III;I)

he

'L tlicnl) per ccrit Rigltcr l1i;rn llrc rolr'\ ilnilc~ cl;lu\i. / o i o r cl:~tr\c( h )of Atticlc I V . a \ 1i:c c:iw I11;I) I>c

.I\n~oulllol Qr~;ti[crlyl':tx ( i n l

I , , . .

3

:is

3

*

"(b) Covered by permits under sub-section (9) of Section 88 of td Vehicles Act, 1988 read with Motor Vehicles (All lndia permits for Tourist Transport Operators) Rules, 1993 issued by authorities having outside the State of Uttar Pradesh :-

- . .. . . -

LatestLaws.com

. . ~ctot;tl cluitrtcrly tax pay;~hlcu~lilcr0114 S ~ I ~ C 011 ~ ~t i I\ It tC~ CtKrIiIge ~e \hi1II he I, I I ~ I I I I O I : I (I) \uc11 11i11nhc1 01 I I I I I C \ 01 tllc I IC\ gi\ctl L I I I ~AIIICJC\ CI. I. 11, I l l ;III(! IV ;tho\c, ;L\ llle ~naxirntll~l 11ulnhcrol sc:t~\ per~t~i~(c(l 17y tlic I
1

, (2) 1 lie qtl;~rIcrIy1.1111 t l i \ t i \ ~0 1~;I~hta@ ~ ~ cttrriatgc u~rtlcrst~h-cl;~u\c fir) 0 1 a~clto l Ihc Arlicies I, 11, 111 ;tnd IV ol th14 Scllctlule \hall be s u d ~autnhcrs ol'onc way trip\ :I\ arc per~ni~letl under the cctotlilio~t\of Uic pcrrtril ~nultipl~ctl by lltc total kilo~~tc~l'cs iuvol\~ctlin ollc \ucl~trip.

IIXC(I h l IIIC SI;I[C Irillr\porL Autllor~tyor ttle itegrcrrrol '!~lr~\pt>ri Autlttrr~(>. a\ tltc cit\c rnay k,at1 opcr:lfol \ll:rll pay :rdtl~l~or~iil lax 011 d ~ qu:utaly c rurl l O I I Ihc h:t\i\ 01 lrilh c)pcl:tletl I>y tile \cl~icl13or lo tllc cnlorcemet~tol t111\ 11ct. r3asl;i,erce t c b Rc :II I ~ t c ta1 ( 3 ) ~111111\11cl1titlie ;I\ 1111' till~illgsalld

I I I ~ \; I I C

(ri) sl~oi~ltl Ix provitletl wit11 0 ccrtti~nctrcthick seal cushioll:

(11) St;lllllg ; l l ~ l ; t 1 1 ~ ~ 1 1 1 ~ 1 1 ~ - ~ ~ IiljrOlll i t l i l l & \1lOlI1d 1 1 1 1 . ~; t~l l ( ~(WO011 c ~ I I ~ L ~ ' c i t kill1 , heill?, 1:1cr112l o ~ u a ~~i ii ~;I tclca~ l ~ \pace of nol Ic\\ l11;111 66.2 C C I I I I I ~ ~ C I I Chclwcen S [he hack of scat\ ~ \ \pace. L\ 1111111 28 C C I I ! I I ~ C ~ IIcg

( V ) Slloultl li;~\cthc I;lcllitic\ o!'an ntrtlio \!

(ir)

\ I ~ I T I :tot1 i~lter~~:tl I luorc~ccnltuhc-liphlin?.

\lrot~l(lhe pro\ itlctl u irli scat cus111o11 ol 0 ccllltlnchtrc\:

( i i i ) d~oultlhc provitlctl wit11 hack rcht (ri' 111chci~htof A l c.ct~~i~tlc(rcs with 5 cc~~ti~netrcs thick suhltir)~~ it,illt fc)arlt rcxi~lccr11:cr ; I I I ~ Itcat! rest 01' 3!)!17,7K cec1tirnc1~.csx26.07

cct~ti~r~ctres. (11) .\c>attr~y ~ I I ; I ~ ~ ~ I ~ " I I - - I;ryc,tjl S ~ : I I\ili,tlld I I I F he t111cc;111dt w o C)II c i l l l ~ fside. ill1 heat\ I , I C I I I ~ 1orw:lrtl will1 a cle,rr q~,rcc\r)l' riot lea\ 111,1117 1 L? cr.lllllnAlc\ hctwcc~~ ( ~ I L 'b:\~k01' sc:~t\wtllr

30 cclltli\lctlc\ Icy \i-?,tt't1


(IV) I )river'\ (';lhin--l)rivcr'\ c;thie \hould lw l ~ a l part l it lonctl. arltl ( V ) Shoilltl h:we the I;icilitic\ of

!

i

:UI

auclio sy\tc~uant1 lillcr~lalI'It~o~~sccllf tulw liglll~us

( i f ) \Iioultl he ~,~ov~tled wit11 \air ci~\Lllonol I0 cc~~tl~iwtrc\:

( r r r ) \I~oultlhe provitletl with hack rc\t 01 Iicigh( of 7 1.2 ccr~tialclseswill1 5 ccatilnclre\ thick cr1\111ori u.1111 I'oiirr~ 1cxi11c 01 t;ipc\try cover. ; ~ ~ i thctitl l rest ol 30117.78 cc1t1i1nctte\x26.67ccnlllnclrcs.

1

(11) Se:iting :~rr;~l~$co~c~lt--Se:iti~lg layout ~houltlhc two : I I I ~ttvo o n either side, ;ill sc;its l';rcin$ (brw;u.tl with a clear sp;lcc 01' Irrl less Illall 7 1.2 ccnti~nctrcshctu~ccntllc kick of sc;tts wit11 38 ccnli~nctlrsleg space.

(7) !:or tllc purpctscs ol' tltis S~IICCIIIIC, st'itt will I

I

1101

i~lclu~lc I ~ I C(11-ive1.sillid t11~ C O I I ~ U C I ~ XC;I~. ~'S

(8) Wllc~.cally uiotor vchtclc is taxable ul~du111orctll;in oac 01 tllc Articlcs oC this Schctlulc, tllc addilio~utitau payahlc \hall hc ;!I the Irigllc\t appropriate talc.

( 1 21 III tlris Schctlulc. the cxpl-cssions 'Corpcti-;ttiori' auld 'rl~~rclicipali(y' shall I ~ : I L J the ~ rcli.;lniags r'cspcclivcly ahhip~letllo l f i ~ ~111t ltlfc [ IIIitr I's:~(Icsll Mt11licil);ili'orl?or:\tiol\~ACI. 1959 illid the 111ti11.I'I.;ICICSII

Mullicipalitics Act. I0 16.

LatestLaws.com *2~

-mumm, IS m, 1('('7

- - -t C',T,J u >--t - t i[\t] -- 1 The rates ot Additional Tax payable under section 10 by tran dying in Uttar Pradesh under a temporary ;xrmit g a n M by an aulhoriry having 7

+

"

- :C41 4-3 ~~luclc ,t;\tc loulc

jurisdiction outside Uttar Pradesh. 21 ; I t r o l l

Rs. 50.00 per day for the oun?kr of &qs of operation in Uttar Pradesh. t\ n I

Rate of additional Tax per seat per day (in rupees) 40.00

"11-Public Service Vehicle Type (a) Ordinary

of

3

t ~ n ~ i

I d

Ia

npcl ation \klt~\c.

1

1

(b) air conditioned

(i) i:p to 7 &ys

4

(ii: Y x c e e b i : ~7~ exceeding 30 da

'5

-

150.00

3i:~net

m.00

(iii) Exceedigg 30

400.00 plus additional tax calcuIated at the rates specified against serial numbers (i) or (ii). as the case may be, for the days exceeding 30 days.

(6) Delux or Semi Air-co~~bitioned Vehic1e.c (i) UP to 7 days

1

i

.(

(1i<. .//I\'.

i

1, 1i I

\

fii) Exceeding 7 days but not e x d i n g 30 days

\

200.00

60.00

ditiond tax calculated at the rases spxificd serial numbers (ii or (ii), as ;he c a far the days exceeding 30 &ys."

LatestLaws.com

LatestLaws.com

&ticm 9 of thc CJttar Pradesh ~ o t o r ~ ~ & i c ? k s ~ t i ~Act, 8 t i1997, o n hereinafter I&I-IW! Amendment section 9 of of U.P cipaI Act, in sub-seaim, ( i ) f i r clauses fiih and (k)tbe following clauses shall be Act no. ZI of unely :1997 iii) the additio~ialtax payable under clause (a) of sub-section (1) of section 5 shall be .ble in advance on or hefore dle fifteenth day of January, April, July and Oclober in year ; v) (a) the addirinnd u x under seciioa 6 [other that a case to which sub-clause (b) esl shall be payable in advance on or Ixfore ljfteentl~
in section 12 of the principal Act.-

,%nendrner~tof

section i 2

sub-section (1) for the words "complete calendar month", the words "thirty days" iticted; :I

fler subLseaiorr (7) @e following sub-section shall be inserted;namely:--

Where tbe opemtor,.w the case &ay be. the owner of a motor vehicle is unable to vehicle dtfe to an accident of the said vehicle and tbe certlfiw of registration, the LatestLaws.com issued in respect of the said vehicle and tbe permit, if any are s u m n d d to the icer within a week from the date of sucb accident together with a copy of the Fist :pa% sucb surrender shall be deemed lo have bee11made on tbe date of the accident

-

the First Schedule'tocbe principal Act; in Part YY ia ia table,I Article I,

--

A l m d q e o t of First Sebaduk-

~.clause(4). in column 3, for fig~& "250.00" appearing against suktau& (b)the n clatise (5). in sub-clause (0) in col~u&n3. for the figures "250.00" and "25.00" d n s t item (i) and item (ii) respectively the figures "201.00" and "8.00" sball e subsfixured; in ciause (6), in sub-section (b), in column 3, for the figures "450.00" and "30.00" ainst item (i)and item (ii) respectively the figures "265.00"' and "11.50" shall

e subsiitured; in c l a w (71, in column (3) for the words and figures "Rs. 900.00 +' Rs. 35.00" ;ainst, *clause ( b ) the words and tiguns "Rs. 438.00 + Rs. 17.00" shalt be k$:%>,g"

n Articles I1 and 111for the words "ed laden weight*' the words "Gross vehicle

be substitufed.

the Third Schedule to the principal Act,--

"3 Amendment of tbe Third Schedule

1 Article 1 atid 11for ale words "ed Iaden weight" wherever occurring the words :weight" sllall he sitbstirrcted;

cfore Explanations, the following proviso shall be i?lseried,n(z~nelj1:vided Uiat tile rate of adrlitiortaf tax it1 respccl of thc goods caniagcs carrying gricuitural p~'(duce,rilincrds and perrclleuiri ~ c ~ i shall d s he half of (the rates specified 2s J :md li."


:ci in I:xpIa~~at:orl(2),fc1r the wore.ls "( j t ~ l rK;~\hi"arid "l'cftri Garhwal" dte \\.or'dh "1 '11 Kashi ~Zucfra-!2r;r:ii6tg, ( h;imp;ii\r;~r. E?:!ge\hn;lr ;lnd Tchrj <;;lrh~al"siull he srrhstitrtfrci. 6. i i i rly I.'otird> Schcdttlt.

((:

tflc prrr?cqxrl Act.---

i ~ ) j ollgares r "41)2.1)0" and "31')00" appearing m columns 3 and 4 respeclively agaii serial ntlmber 5. li!c fipurcs "362:W arid "804 (Y3" ~1x311rcspt.aive!y be subsritilrecf; (vij for figures "395,0(r'and "553.N)''appearing iii cdumns 3 and 4 respctiveiy agizir srli;rl number 6, the Zi2ur.e~"446 W and "498.iX?h!?stl re.:pective!y he 3ab.tfiluted:

(vii)J'or f~gurcs"(SISl.f
columns 3 ;mc( 4 resl>cct:vclya p i r s i seridi nvmkr 8, die words and figures "'557.00 plus 130.C %id "622.10plus 156.iW" *all ~cai-ccdvel>k .~ih.c:tiiut~~?;

(63 in c l a u ~c L!,~ a$@r the exisling proi.iso ajqpeeng

at t ilc:

end.

tiie

foliowing proviso shall bc insert,

namely:"j'rovided furlt~rG u t LiK calcuhion of adi_li~icrrtal (ax under clause lhJ !he number of cia) stage carriage covcrcd by tlie ktnpnry pennit is operaled c)ur of UIKUPradcsh shall not be rd

into ."

(2)

A ~ ~ ~ r1,CIC

(a) in clatise (ai,

--

ii) frv figures '*15S.O(P'appcarhg in cdulna 3 against serial number I the figure "140.( sit:iil ht ncb.siii:cred: (ii)f i r t'igur-cc "147.W' appearing in ccrlumns 3 against serial numbcr 2 the fig "1 '77.(K)" shall Ix:.vrrbj.ririrted: (iii)fi~rfigure "248.00" a~rpeariogin column 3 against sL.rial nulnber 3 the figure '227.( sf IAI k srrf~sfirukecl; t iv).for rigurc

si,)!I he jrrbsrirlcrvll :

*'3I1 .OCY appearing in column 3 a~ainstserial number 4 the figure '"280.1


rfler the cxislir~gproviso :ippearing at the end, the following proviso sl~ail'beinserted,

,mely :"l>rovided i'unhcr that Tor caiculatioa of addiric~nalI;LX under c1arl.w (b) the nurnber 9f days a [age carriage covcretl by the rcrnpriuy pr~xiitiz cipcraled out of IJrtar Pradcsh shall not be taken ;to -" (3) in Articlc 111,(i)for figures "174.00" rind "1514.00" appearing in columns 3 and 4 resg~ctivclyagainst 'rial number 1 the figures "157.90" and "175.00" sltall respectively be siibsfinited; (ii)for figures "221.00" m d "2J6.W appearing in c o l u r n ~ 3'and ~ 4 respectively against ,rial number 2 the figures '19'3.&3'' and "22 1.OW' shall respectively be srtbsritureil ;

(iii)for figures "279,OW and "31 1.00" a p p a i n ~ in colurnns 3and 4 respectively against " ~ i anumber l 3 Ihe tigures:'25 1.00" and "2PIO.Wshall mpeelively be srtbstituted ; (iv).for figures "338.00" and "349-00'' appearing in tdunlns 3 d4 reyecti~leiyagainst *a1 number 4 the figures "313 ,Onand "350.00" shall respectively be substi?utetl; (v) for figures "453.&T' 2nd "505.0(r'apiming in coiutnns 3 and 4 resjmtively against

Pi& number 5 the figures "'408.00" a ~ "455.00" d shall respe.clively be..~ii!)ststrlirted;

(vi) for figures "557.00" and "622.CV a~pexingin colurnns 3 .and 3 respectively xgainst :rial number 6 the figures "5.111.NY' and "5Ci0.00" d d l respectively be substituted ; (vii)for figures "697.00"and "778.00" appearing in eoluinns 3 and 4 respectively against :riai number 7 Ihe tigures '"627.00" wad"7W.W shall respectively be slcb.fficured;. (viii) for words and Egufis "697.i@ plus Rs. 174.W' and "778.00 plus Rs. 194.00" \pearing in coltlrnns 3 and 4 respectively againv .wri;e number li t!e words atid fiures "627.00 us Us. 157.GO" and "7011.00 plus Rs. 175.00" slmll respectively k sul~srirrrrcd:

(b)in clause (b), nfer the existing proviso appearing at-the end the following proviso shaii be irl.t.erfed, itncly :"Provided funher il~11for calculation of additional tax under clause (h) the number of days a 4ge carriage covered by the temjzorarql pennit is opcrdted out c?f Utm Pradesh shali not he taken lo ." (4) in Article IV,-

(i)for figures "1 16.00'' and "130.(K)" appe.uing in columns 3 and 4 respcctivcly against rial number 1 the figures "104.00" and "1 17.00" shall respectively be s!il~stitltrcd : !ii)for figures "147,i#Y and ''164.00" appearing in colurnns 5 and 4 respectively against rial nulilber 2 the figures "132.00" and "148.00" shall respectively be sul~stirultlcl; I

1

(iii)for tlgures "186.00" aid "207.'M' appcrzrilrg in ~(3li11ntis 3 ancl4 resp:ctively ag:linst rial number 3 me figures "l67.[!0" .uld *'186.00.* dl;til rc~pctivelghc sshrir!cred :

LatestLaws.com LatestLaws.com .

. ..serid number 4 the figures "2W.00and " "233.00" shall resprtively be sctl)ssriruted; (v)ji)r I'igures "302.JXY' auld "337.CICi' appearing in columns 3 and 4 ~-espcctivelyagainq 3 serial nurnbcr 5 thc t'igurcs "272 tK)" and "303.OCI"shall ~;spectivcI) he ~lrlmiricred; (vi).for figures "372.00" zuid "415.W" appcxing in mlurnns 3 and 4 respectively agaiust seriil nuinhcr 6 the figures "335.fHj.' ant1 "374.00" sl1;:2l ri~spcclivelylie ~ubstilrcted;

!vii).p)r 1igu1-cs"4(54.01l" itad "fi 18.00" a p , w i o g in columns 3 and 4 respectively against serial number 7 the figures "418.00" :ind "466.00" shdl rcspectivcly be sul,s~irufed;

%

i

(viii) for words and figures ''464.00 plus Ks. 116.00" and *5IR.OO plus Rs. 130.0~'1 -appearing in columns 3 a1d 4 respectively against serial number 8 ~Iicwords and f i g i ~ t r s"418.001 plus Rs. 104.00" and "466.00 plus Rs. 117.00" shali ~spectivclybe substi:uted ; (b) in clause @).-

after thc existing proviso app6aring at the end the following proviso shall be insert namely :"Provided luwcr that for calculation of additional tax uRder clause (b)the num of days a stage carriage cmvcrrd by rta 1enilwKay pennit is operated out of Uttru Prades shall nor be taketi inlo ." ( 5 ) in Article V, in clause (a)for sub-clauses (i) and (ii) the following sub-clauscs shall be sul~stiruied,~xvnely:-

"(i) Motor Cab with seating capacity fur not more than tltrce persons exclusive of the driver.

225.00

( i d Thm Wheeler Moior Cab wirh seaririy eylacity for morc Llmi three persons but 1101 lnore than six pcr.wm exclusive of thc clrivm.

450.00

(i-b) Motor C a b O'tlvr than specified in suhclauses(1) and (I-a). 675.00 -

4500.00"

(ii) Maxi Cab

(i) h chusc: (0j.in slip-clause (alfor cl~cwords "Utm Ka.sl1i

ad Tehri GarhuW the words,

"Utm as hi.' Rudra 1l;lyag, Cllanpawac, Bageshwtu and Tellri Gxliwar' shall be .nthsritttred ; (ii) in clause (10)for the words, "Mal~t>haand Ban:Ia" tile words "Mahoba, Cl~hatrapati i shall bc s ibstilutf~/; Shahuji Mahwaj Nagar z u ~ Bards" (iii) in cfausc ( I li.fc~r the words "C.h;i;.iabacl ar~dBulandshal~r" the words "Ghaziabad, Baghpar, tlauian Budh Nagar. Snt~:lranpurand Dshwhl.rn1~ ,hit ll 1x srthsrirltccj; Adjustment of the excess of tux or addiiional tax paid

7.'Hlc trmawlt of tau or :rc!dilio!kwl tax psid r:ndcr lhc ~incip:rl ACI. ie reyxcl of a vcbide in c x c w ol iii: ;unc)urtt ol' lax or aldilion:rl lox p.iyirb:ta ;LI t!ic rate specificcl in the I:~r\t SC!IC;JUI~' of Ute !%tts(li SCIICC~UIC 10 the priricipitl Aci & alncndcd by ihi5 ,lcl \t~ailhc it~!jux~:~hlc ( o w ~ d thc s lax or itilciitioi~itltau illat 111:ty hc payable in rcspecl of h a t vc!licic Lor tt4c quitflri or rnor~th,a> this c : may ~ be, rlcvi L'r~!lc>v.it~g

Repeal saving

itntl

8 . ( 1 1 1 h. i ~ ~ i i l ~ . l r!iU)'i ~ t , - .:\

!!@t:);

t;;r...ujj

1~1iidb% !L~;I;LJ

~ .-1c:t't1t

']' ;a

P Ordi~~ar~ce no. 4 01 1999

* : h 7 t t f r i ~ c . ~ ~ tU )


in suh-section ( 1 j, shall be dc-ctncd to Ixnc hctcci; ciot!t: o r iakea uudcr the corrcqpoi~dingpio\isiorl5 cr1 tllc pwripitl Act it\ rrma~c!zcl hlr i l l ~ cAct ab 11 f l . ~ pn>vi\~oo\of tiiic Act wen: 111 force at all maden2 Ilr~lcs


Dated Liucknow, July 28, 1999

IN pursuance of the provisions of clause (3) of Article 349 of the ConstItutioa of India, the Governor f r plealrcd t o order the publication of the following English translation of the Uttar Pradesh Motor Y an Karadban (Dwitiya S d n s h o ~ h s nAdbin;yaa, ~ 1989 (Uttar Pradesh Adhiniyam Sankhy 1 30 of 1999) as ed by the Uttar Pradesh Legislature and assented to by the Governor on JuIy 27,1999. THB UTTAR PRADESH MOTOR VEHIGLBS TAXATION (SECOND AMENDMENT) ACI', 1999 [Ased by the Utrar Pradesh Leg lslalure]

AN ACT 9rjher to a mend the Uttar Pradesh Moter Vehicles Taxation Act, 1997. IT IS HEREBY enadcd in the Fifdeth Year of the Republicr of India, st follows :1. (1) This Act may be called the Uttar Pradesh Motor VeMc]es Taxation (Second Amendment) Act, 1999. (2) It shall be deemed lo have Come into force on November 9, 1998.

Short titloand :omnWIkCSUent

2. In the Fourth Sohedule t o the Uttar Pradcsh Motor Vehicls; 4msodmrmtoft~ !ourth Bobedula Taxation Act, 1997, hereinafter referred to as the principal Act,3. P. Act no. 21 of 19W (a) in Article-I, the words " &leerut and" shall be omitted. (6) in Article-i1, in clause (a),(i)jot *re '6140.00" appsariag in co l umo 3 against serial number 1, the figure c6133.00" shall be substituted; (8) for figore CL177.00" appearing in oolurna 3 agaimt s&t number 2, tho figure "169.00" shall be substittrtcd; (i&) for figure cL223.00"appearing in column 3 against serial number 3, the figure "214.00" shall be substituted; io) for figure "280.00" appaaring ia column 3 against serial num r 4, the Genre "267.00" shall be subsfitrded; (Y) for Qp.re 6'364.00" appearing in column 3 against serial number 5, the figure "347.00" shall be substituted ; (vi) for figurr: "447.00" appearing in column 3 against serial number 6, the figure "428.00" shall be substituted; (vii) f.r fjgure 6c559.00" appearing in column 3 asainst sarial number 7, the figure u534.W" shall be substituted;

.

60

(viii) for words and figures "559.00 plus Rs. 140.00" appearing in column 3 against serial number 8, the words and figures "534.00 plus Rs. 133.00" shall be sltbstihrted.

Artble-111 shall be omitted. ( d ) (1) in Explanatian (i)for the word and figures '6Artic1es I, 11, PIE" the word6 and figures "Articles T,IIWshall be substituted. (ii) in Explmtion .(2) for the word and figures "Articles 1 ~ 1 1 , 111," the word and figures '$1, II" shall be substituted. (ti9 Explanation (11) shall be omitted. (c)

3. The amount of nd2i:ional tax paid under ths principal Aor, in

respect of a vehicle in excess of the amount of additional tax ?dya bls at ?he r z i t : spcified in the Fourth Schedule to the principal Act as amended by :hb Act shall b sdjus~nble ?ouordn the addition31 tax !h . t~ may

*,jjustmeot

:he uroess amount of additionaltar pnld


----l-l-l-.l 4

m~&ar armar~or-2;

2

---*------------------,

be payable in respect o f the vehicle for the quarter or month, as tbeicas may be next following. ~epeal and

avlngs

4. (1 j The Uttar Pradesh Motor Vehicles Taxation (Second Amend-

meat) Ordinance, 199 ir hereby repaled. (2) Notwithstanding suoh repeal, anything done or any action taken under the p.ovi,ions of the principal Aot as amended by the Ordinance referred to in sub-sccti on (1). shall be deemed to have been done or taken under the corresponding provisions of the principalAot as anandad by this Act, as i f the provi5ions of this Act were in force at all material times.

BY order, Y. R. TRIPATHI, Pramckh Suohiv.

U-pa Od-0

IY,

12 of 1%

1 *

!


No. i 12(2)/XV11-V--1--l(KA) 1/m

Dufed Litckwit: Junuary 1 1,2000 IN pursuance of the provisions of chuse (3) of Article 348 of tlic Consritution of India, the Covernor is @eased to order the publication of the following Eitglish traislation of the Uttar Pradesh Motor Ya11 Karadhan (Sanshodhail) Adiiiniyam, 2000 (Uttar Pradesh Adhiniyarn Sankhya 4 of 2000) as ed by tile Uttar Pr'adesh Legislature arid assented to by the Govenlor on January 10, 2000.

TI IE tI'n'A1Z PRN)ES1 I MO'TOR VEHICLES 'TAX ATION (AMENDMENT) ACT, 2000 W.P. ACT NO. 4 OF 2000) (As jnssed by rlze Urtar Prnciesh Legislnmr-el

ACT

further to arrwrni the Uttar ~radeslzMotor Vekicles Tnxsrriot~A d , 1997. I'T IS HEREBY enacted in the

Fiftieth Year of the liepublic of India as foIiows:--

1. This Act may be called the lJttar Pradcsli Mator Vehicles Taxatiatl (Amendinent) Act, 2000.

Shorttitle

2. In scction 4 of the Uitar Pradesh Motor Vehiclcs Taxation Act, 1997, hereinafter referrcd to as tile pri~lcipalAct,--

hne"dincnt section 4 of the U.1'. Act no. 21 of 1997

(a) In sub-scction (li,for thc existing proviso thc following provisos shall be .~ut-;titnted,

"Provided that where a one-time fax in respect of any such Motor Vehicle has k e n paid

i

I

F

j

before the cornme~~cemc~~i of the Ut!ar Prxlesh Motor Vellicles Taxation (hnet~dmer.~) Act, 2000 and such Tax has not been refunded under sub-section ( 5 ) o f section 12, 110 tax under this subsection shall be payable in respect tllereof after such commauTmen1: I'rovidcd further ?.hatin respct of an old Motor Vel~iclcinstead of a onc-timc tax, annual lax applicaMe lo sudl rtlolor vehicle. as specified is Part T'of the First Schedule may be paid." (b) ufjer sub-section (3) he following sub-section shall be inserred namely :-

I

"(4) The State Government may. by notification, increase by iot morc than fifty per cent,

tile rates of tax, specified in Part 'B', Part 'C' OF i'm 'i3'of the First Schedule."

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,

Amendment of the First , Schedule

3. In the First Schedule to the principal Act,- . (a) for Part "B" and Part "C",t l following ~ P a s shall be stibsriruud, namely:'"ART "B" Rates of one tirne tax or) vehicles under sub-section (1) of Section 4 Rates of one time tax in rupees

Serial

Vehicle according to Ule Articles of part "A"

no.

2 3 4 5

I(2) n(i) 11 (2) m(r)(a)

6

JIl( l)(b)

m(l~d)

BR

I

Registelxct ed ed ed ed ed ed ed ed ed ed Kegisteretl on or afkr in the y e a , in the in the in the in the in the in the in the in the in the in the the date of 1987 and on year. vex. ycar. year, year. year, year. year, year, year. 1986 19%5 1984 1983 1982 1981 1980 1079 1978 '1977 the comnten- or after January cement of the 1. 1988 and or prior before the LJttar Pradcsh thereto Motor Vehicles commencement of the Uitar Taxation Act. 1997 I'I stlest~hlotor Vehicles Taxation Act. 1997

1500 .OO 2.5% of the cost 605 .OO 2.5% of cost of the vehicle 2.5% of cost of the vehicle

1350.00

1200.00

1050.00

900.00

750.00

600.00

450.00

300.00

163.00

163.00

163.00

557.00 5324.00

508.00 1840.00

460.00' 4356.00

41 1 .OO

3872.00

363.00 3388.00

315.00 2904.00

266.00 2420.00

218.00 1936.00

169.00 1452.00

968.00

of the vehicle 2.5% of cost of the vehicle

12209.00

1 1108.00

10007.00

8906.00

7805.00

6703.00

5602.00

5401.00

3400.00

2299.00

1 198.00

2.5% of cost

12209.00

1 1 108.00

10007.00

8906.00

7805.00

6703.00

5602.00

5401 .OO

3400.00

2299.00

1 198.00

121.00

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Provided that 4he rate of one time tax on vehicles covered by Article I1 (I), III(I)(a), m(l)(b), IiI(l#c), IIf(l)(d) ,mdIIl(l)(e) of Part 'A' and ed on or after tlte commencemnt of Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 2000 shall not be kss than Rupees ~ . o :o

Provided further tbat the rate of tax in respect of all motor vehicles driven by petrol shall be double of the fates specifid against Articles I, I1 and I11 of this Part except in respect of tbe following classes of owners,namely:-

"

I

(a) an individual;

fb) a Municipal Council, Municipal Corporation, Zila Panchayat, Nagar Panchayat or LatestLaws.com Kshetm Panchayat:

t

(c) a University established by or under any law;

il :

(d) my recognisededucational institution;

I

(e) ;my pubiic charitable trust;

(0any other class of persons using motor vehic&s for public purposes specified by the State Government in this behalf by notifications : f

Provided also that the rates of tax in respect of all motor vehicles driven by diesel shall be double of the rates specified against Articles I, II and III of this part.

PART "C" I

Races of tax (other than one time tax) under proviso to sub-section (I j of section 4. Annual rate of Tax (in rupees) Vehicles according to the Serial No. Artides of Part 'A L

i

1

2

1.

'I(1,

3. 90.00

2.

l(2)

PS0.00

rn(lXd)

1210.00

m(1Xe)

1210.00 plus

Rs. 484.00 for every 10,000 kilgrams or part thereof in excess of 5,000 kiiugrauts.

10.

IW)

118.00

Provided that the rates of a x in respect of all motor vehicles driven by peml shalt be double of the rates specifed in articles I and 11 and III of this Part except in ~espectof the following classes of owners, namely:-

. --


-4

(b) a Municipal Council. Municipal Cqmdtion, Zila ~ a f ~ : h aNagar ~ a i Wnchayat or

Kshetm Panchayat ;

(c)a Universityestablishedby or under any law ; (d) any recognised institution ;

(el any public charitable trust ;

(0any other class of persons using awtor vehicles for public purposes specified by the State Government in this behalf by notificittion : Provided funhe that Ule rates of tax in respect of all motor vehicles driven by diesel shall be double of the rates specifiedagainst articles I, II, and IIi of this Part." Ameent of -

4. In the second schedule to the principle Act, far Pnrt-A and Part-B the following Parts

shall be substituted, namely:-

Rates of refund of one time tax under *.. s u b - d o n (3) of sectia 12. '

Serial No.

Vehicles aecorcling to the Articles of Part 'A' of i l ~ First c Schedule

Amount to be refunded for each month of non-use ofthe motor vehicle (in rupees)

55.00 plus Rs. 22.00 for every 1030 kilogrms or part them$'in excess of

50CK3 kilograms

Provided &at the rates of refttncl strall be double of !he anrjunts specified ahove in respcxt of aI1 vehicles B respect wheroof tax at double rate h a been paid under the provisions to P,ut '£3' of the First SchecSulc.

LatestLaws.com

--

Rares of refirmi of one-tirne tax under sub-section (5) oj section 12. Amoullt to be refunded (in rupees) in case the age of the vehicles from the month of its original registration is :according to the Articles

Not More than one year

11108.00

10

m (2)

for every loo0 Kilograms or Part thereof in excess of 5000 Kilogrms 1016.00

More than one yew but not more than

More than two years but not more than

More than three years but not more than

More than four years but not more than

More than five year$ but not more than

More than six years but not more than

More than seven years but not more than

1050.00 3770.00 460.00 4356.00 6195.00 7543.00 lq007.00

~00,OO 3361.00 411.M 3872.00 '5518.00 7599.00 8906.00

750.00 2950.00 363.00 3388.00 4840.00 6655.00 7805.00

600.00 2539.00 315.00 2904.00 4162.00 5711.00 6703.00

450.00 2130.00 266.00 2420.00 3485.00 4767.00 5602.00

30.0.00 1720.00 218.00 1936.00 2807.00 3824.00 4501.00

168.00 1311.00 169.00 1452.00 2130.00 2880.00 3400.00

for every for every for every for every for every for every loo0 loo0 loo0 loo0 loo0 loo0 Kilograms Kilograms Kilogrruns Kilograms Kilograms Kilograms or Part or part or part or part or part Or Part thereof in Ibemf in thereof in thereof in thereof in thereof in excess of excess of excess of excess of excess of excess of 5000 5000 5000 5000 5000 5000

Kilograms Kilograms Kilogmns 920.00 823.00 726.00

for every loo0 Kilograms Or Part thereof in excess of 5000 Kilograms Kilograms Kilograms Kilograms 629.00 532.00 436.00 339.00

More than eight years but not more than

Nil

900.00 121.00

968.00 1452.00 1936.00 2299.00

for every 1000

More than nine years but not more than

More than ten years but nbt more than

Nil Nil Nil Nil Nil Nil Nil

Nil

489.00 73.00 484.00 774.00 992.00 1198.00

for every

loo0

Kilograms Kilograms Or Part Or Part thereof in thereof in excess of excess of 5000 5000 Kilograms Kilograms 242.00 145.00

-

Nil

Provided that the rates of refund shall be double of the amounts specified above in respect of all vehicles in respect whereof tax at double rate has been paid under the provisions to Pm 'B'of the First Schedule." By order, Y. R,TRIPATHI,

I

1

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2. IN section 6 of the Uttar Pradesh Motor Vehicles Taxation Act, 199 Amendment of hereinafter rcfened to as the pri~lcipalAct, afler sub-section ( 1 ), the following sub section 6 of U.P. section shall be inscned, namely:Act no. 21 of 1997

"(1-A) Save ns otllciwisc provickcl in this Act, no Mbtnr Vchiclc ed, or adapted, to carry Inore than nine pcrsons cxcludin~tllc driver shall be kepi for use without a pennit under section 66 of the Motor vehicles Act, 1988 unless tliere has been aid in respect thereof in additiod to the tax payable under section 4, an additional tax twenty-iivc pcrccnt more than Uic additional tax payablc of vehicle under clausc (a)of Articlc-V of the Fourth Schcdule

Vehicle 3. IN section 1 0 of the principal Act,( i )for sub-section ( 1 ) the following sub-section shall be substilrcted namely:" ( I ) Notwithstandi~iganything eonraioed in section 9, no tm~sport Vchiclc shdi ply in Uttar Prddesh,( [ I ) under a temporary p n n i t granted under the h 4 p r Vehicles Act, 1988, by an authnrity having jurisdictioil ouTdiBe 1.Jttar Pradesh unless the= has been paid in respect thetec>%. . _. _ :-LA( i )LatestLaws.com a tax

~

-

. . . . -.

provided undcr use or stay in I n n rrAr1;t;nn.

tllecase may be, calculated at the appropriate rate specified in Lhe Sixth Schcdule; (b) under a national pennit grar~ledunder sub-section (12) of section 88 of Ule said Act by an authority having jurisdiction outside [Jttar Pradesh unless her;: has bee11 paid in npect lbereof an additional tax under section-5 cal~ulateclat U I rate ~ specified in clause (B)of the Third Schedule, in UIC manner presc~-iW.

_

(c) under a permit granted undcr sub-

of Ule said Act read with the Motor Ve 'Tourist Transport Operators) Rules, 199 jurisdiction out-side lJttar Pradesh unl respect tllercof atltlitional lax under section 6 a sub-clause (b) of Article V of the Fourth Scll prcsc~ibcd: Provided that the State Govcmr increasr by 1101 Inore than fifty per cent, the additional tax, as [lie case may he Schedules.";

4. IN section 22 of the principal Act, c~ffersub-section (2) the followirlg subsection d1d1bc inserted, uatncly:-

4


-

7.

2001

-\m~dq~mmW, 6-,

"(3) where the m, additional tax. penalty or other arnount due for the nonpayment whereof a transport vehicle has been seized or detained under this section. is n~t'paitlunder sub-section (2) within the period qf forty-five days from the date of seizure or detention of the Vehicle, the Transport ~uniiissionermay, wiUlout pcjudice to any other action that may be taken urrcter Illis Act, cause the-vehicle to bc s o m y . public aktion ill the ~nannerprescribed sind the sale prwccds of such veLicle sholl be dher arnoungbue in respect Mjus'ted towards the tax, additioa tax, Ihe pemlty q d such vehicle and Ule expenses, if mydf such wciioa a d tbe balance, if any, shall be refunded to tlu: owner or the operator of h e vetlick,"

.

5. IN thc fourth schedule to the the principal AC&+ .

,5.'a=

(01 in Article-I, -in clause (a),-

+.++.

-,>,"

tx. - : L z%-, ~ , ;

"%"-

-.

"

,

-

.

s

'

v

.

%'. %

5

het&ment df

.

'

* : .'

the Fputth

..Sch$?Lle +

-

. . ( i ) for figure "140.W' aul "156.m'"apeearing in coikkmna 3 and-q:$ .=. zs. , fig&; if7BO" and *I!&@@; '+" repectively against serial number I, - & , . . ,, ,+ &%?;Lf , ',<$A: ",&2': > >,*-, .'i,. shall rkspectively be sslhslitltteti. :,-, ;.2 ;-&4~t.vc:%~ >'Pi

+

$7 ;*Ad

Z

+

9

I - *

.='

,

L$

"

b

<. L&l"

~v

i s

$ 7:-

(ii) for figure "176.00" and " 1 9 7 . ~ F ~ ~in (wlu&& i g . 4 %- .,jj-i.'~ 4 respectively against serial number'2; .t& 'hguks "223:W; z#&Pr . ,j2+5P*;. .. . "250.00" shall respcctivcly be suhsfiricterl. ; *

p< 0 ' -%

''r

. - .*< ;.

.dl-

I

-%

(iii) for figures "223.00" and "2Ag.XIQ" 'ap@aring in colurnp f ?' and 4 respectively against scrial numh&:$ @,figures ''2&3a9*$!d; . , "3 14.00" shall respectively be sui>stitufed6 ' . *, :-** ; ' ;,.;,. <,+.. : ti,!) for figures "279 .00"and "32 1.&z@$qi$.g. in c d u w 3)$i$P5. 4 respectively against serial number.% 1 6. $$fk$-?37$i&:.'Bi1d4* .".,-.. , . . P J - .. "393.00" shall respectively be s~bstitltt~b;F? - ,. k. .: ' - ... . - .:;+

a

-*

~ -4

-- >

\

.--%

%

=?.

*

A

. %

4

I

-1-

I

>

(v) for figures "362.00'* and "404.$" i&i@ig in cu1tiritis3gid .< l <;. ', 4 respectively against serial number 5, the t~gG~es "4ji8.w'at@ . .. . . pi : . i-* . "5 11.OWshall respectively be sltbsfittited>-. %

:.

,'

I

.s:

) :

c o f u m i 3 wid 4 respectively against serial number 6, the figures "565.00" and "630.00" shall respectively be sul).~titltted.:

(vi) for figures "446.00" and *W8.Q'

C

-aPPariniin ,-

, . (vii) for figures "557.00" aid "622.'00" appearing in ~.oiumnns3 ' and 4 respectively asait~stserial nulnbcr 7, the figures "705.W,*and , - " "787.00" shall respectively be sicbsriru!ed.

(viii) for words and figures "557.06" plus "140.00" and " 6 2 2 : ~ ; plus "156.00" appearing in columls 3 attd 4 respectively against serial nuinber 8, the words and figures "705.00" plus "177.00" and "787.00 plus 198.00" shall respectively be suhstirufd

(6) in Article IV-in clause ((I),-

ti) for figurcs "lW.00" and " 1 17.00'' appearing in cc~lumns3 and 4 respcctivcly against serial numbcr I, the figures "131.00" and "148.00" shalt respectively be atbsrirrtrcld. 3 and (ii) Ji,r figures "132.00" and "148.00" appearing in colnn>~s 4 respectively against serial number 2, the figures "167.00" and "187.00" shall respectively tk substit~tred;

for tigures "167.00" and "186.00" appearing in columns 3 and 4 respectively against serial ~lurnbcr3, the figures "212.00" and "236.00" shall respectively he substituteti; I

2,

,

'


fhl)for figures "200.00" and "233.0" appearing in colu~nf~s 3 and 4 respeclively against serial riu~nher4, the figures "265.(~)" and ', 'L294.00"shall respectively bc .sub.srirured; ,

. . , - (v) fi)r figurcs "272.01)" :nd "303.00" sppcaring in columns 3 an . 4 ~ c s p c c t i v c l y nguitlst rcrial nulnhor 5, tho Ciguros "344.00.' n11d ,"383:00h;*lrrrpcctivcly be snbstl~~(/ed: , (vi) ,for figures '735.00'' and ''374.00.. appearing in colutnns 3 a m

A.

4 respective1y against serial rlufnhcr 6, the figures "424.00" and "473.00" kllall rcspcctivcly be ncb.sriture~k - (vii) fui. figuies "418.00" and "466.00" appearing in columns 3 and 4 respeclivcly agai'iut serial numbcr 7, the figures "529.00" and "590.00" shall respcrively he substiluted; (viii) fur words and figures "418.00 plus 104.00" and "466.00 plus 117.00" appearing in columns 3 and 4 respectively.against serial nirmber 8, the words and4igurcs "529.00 plus 131.00" and "590.00 nlus 148.00" sllall respectively be ntbs~ifute~i; n

-v mr lftl-

:s "225.00" appcarirrg against serial number (i) llie figures "300.00" shall be nlbstirured; (id for figures "450.00" appearing against serial number (i-a) the figures "600.00" shall he sltb.s~ituted; ( i i i ) .fur figures "675.00" appearing against serial mmhcr (i-h) the figurcs "2000.00"shall be substituted; (iv) for figures "4500.00" appearing against serial number (ii) the figures " 10000.00" slrall be .sfib.~tilulecf; 7

(b) in clause (b).( i ) fur Cigurcs "300.00 appc:ui~rg ;tgai~lslscrid no. (i) llle figures ~ 1 0 . 0 0 "shall be ~~lb$titltled: (;;)for figures "3000.00" appearing against serial no. (ii) tJte figures '4t000.00" shall be s~tb.stitute~i: v

"

. Amendalent o f , , sixth Schtdulg '. . . &

K T . .

o. 1~

(iii)for figures "12OOO.W" appeariq against serial no. (iii) the figures "15000.00 shall be sui)stituted; . .*. -S I X U ~schedule lo the principal Act, in Article-11.-

(i) for figures '"375.00" appearing against serial no. (a) Ule figures L n n n t

_..Initured;

.a

(ii) for figures 44410.00"appearing against serial no. (h) Ulc figums.. '4550.00" shall be substitured;

.

(iii) fur figures "450.00" appearing against serial no. (c) the figures M . 1

.,-_a

.

I

.

t

'

*

.

(iv) for figures '325.00" a&&qiI!g. . - against serial no. (d) the figums "700.00" shall bc substit~cted; . (1') for figures "600.00" appearing against serial no. (e) the figures "800.00"shMl hr rnhrtitrrmA.

By order,

Y. R. 'I'KIPATIII, Prumukli Suclriv.

.

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~ & ? T ~ T ' W W W6-, ,

2001

9

STATEMENT OF OBJECTS AND REASONS The Uttar Pradesh Motor Vehicles Taxatioli Act, 1997 (U.P. Act no. 21 of 1997) has been enacted to provide for the i~npositionof tax in the State on Motor Vcbiclcs and ndditiotml tax on Motor Vehicles engaged is the transport of engers and goods on hire. The said Act does not provide for effective contrc~lover Motor Vehicles plying in the State widlout a prmit. The said Act. no doubt provides for restriction on thc use of transport vehicles within the Statc under a temporary pcnnit issued by an authority having jurisdiction outside the State without payment of tax or additional tax under the said Act and in case of default thereof, imposition of penalty equivalent to ten tunes of tax and additional tax, but there in no such provisions with respect to transport vichiles operating under national or tourist pennil. It has, therefore, been decided to mend this Act to provide for, (a) The imposition of Additionalpx on such Motor Vehicles as are ed, or adapted, to

cany more than nine persons excluding the driver and kept for use without a pennit under section ' 66 of the Motor Vehicles Act, 1988; (b) Resuiction on the use of a m~sportvehicle within h e State operating under a national

pennit or tourist permit issued by an authority having jurisdiction outside the State, without payment of additional tax and the unposition of penalty in the case of default thereof, (c) Public auction of the transport vehicles for the purposes of making recovery of tax, additional tax, penalty or olher amount due against die vchicle;

(d) Revision of the rates of additional Tax in respect of certain items specified in Fourth and Sixth Schedules. The Uttar Pradesh Motor Vehicles Taxation (Amendment) Bill, 2001 is introduced accordingly.

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U.F. Or&nar~~e no.

of

5. (1) The Uttar Pradesh Motor Vehicles Taxation (Amendment) Ordinance, 2002 is hereby ~epealed.

Repeal and Savings

2002

(2) Notwithstanding such repeal, anything done or any action taken under the provisions of the principal Act as amended by ihe Ordinance referred to in sub-section (I), shall be deemed to have been done or taken under the corresponding provisions of the principal Act as amended by this Act as if this Act were in force at all material times.

The Uttar Pradesh Motor Vehicle Taxation Act, 1997 has been enacted to provide for the itnposition of tax in the State on motor vehicles and additional tax on motor vehicles engaged in the transport of pasengers and goods for hire. With a view to augmenting revenue of the State preventing the evasion of tax and omitting certain provisions regarding hill areas due to creation of Uttaranchal State, it was decided to amend the said Act to provide for,--

(a) omitting the provisions regarding hill areas with respect to the goods carriages operating in Uttar Pradesh and to enhance tbe rates of additional taxes by fifteen per cent;

(b) making 9000 b s . instead of 4500 Kms. as the tnini~nulndistance rull in a quarter in respect of Stage carriage operating in the State for the purpose of taxation;

(c) imposition of additional tax on the basis of seating capacity and days of operation instead of quarterly basis in respect of contract carriage covered by permits under sub-section (9) of the section 88 of the Motor Vehicles Act, 1988 read with Motor Vehicles (All India Permits for Tourist Transport Operators) Rules, 1993 issued by authorises having jurisdiction outside the state of Uttar Pradesh;

F !

(d) imposition of additional tax with respect to transport vehicle plying in Uttar Pradesh under a temporary permits granted by an authority having juridiclion on the basis of seating capacity and period of their operation in Uttar Pradesh instead of days of their opeation in Uttar Pradesh. Since the State Legislature was not in session and bnntnediate legislative action was necessary to implement the aforesaid decision the Uttar Pradesh Motor Vehicles Taxation (Amendment) Ordinance, 2002 (U.P. Ordinance No. 19 of 2002) was promulgated by the Governor on November 3,2002. This Bill is introduced to reolace the aforesaid Ordinance.

t I


THE UTTAR PRADESH MOTOR VEHICLES TAXATION (AMENDMENT)ACT, 2004 (U.P. ACTNO. 21 OF2004) [As ed by the Uitar Pradesh Legislature] AN

Acr furlher to amend the Utiar Pradesh Motor Vehicles Taxation Act, 1997 IT IS HEREBY enacted in Fifty-fifth Year of the Republic of India as follows :I . This Act may be called the Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 2004. 2. In section 6 of the U.itilr Pradesh Motor Vehicles Taxation Act, 1997,(a) in sub-section ( 1 ) for the words "other than those owned or controlled by the State Transport Undertaking" the words "other than those owned or controlled by a State Transport Undertaking" shall be substituted; (b) in sub-section (2) for the words "owned or controlled by a State Transport Undertaking" the words "owned or controlled by the Uttar Pradesh State Road Transport Corporation" shall be substituted;

Short titk Amendmatt of section 6 of U.P. act no. 21 of

1997

(c) ofer sub-section (2) the following sub-section shall beinserted, namely :"(2-A) The additional tax in respect of a public service vehicle owned or controlled by a State Transport Undertaking other than th;: Uttar Pradesh State Road Transport Corporation shall be levied and paid in accordance with the agreement entenxi into with the concerned States under sub-section (6) of section 88 of the Motor Vehicles Act, 1988 and where there is no such agreement it shall be levied and paid at the rate given at S1. no. 8 of the table of rates of additional tax under clause (a) of Article 1of the Fourth Schedule."

STA-

OF OBJECTS AND REASONS

Subsection (I j of section 6 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 (U.P. Act nq. 21 of 1997) provides for levy and collection of additional tax on public service vehicles'othez than those owned and controlled by the State ~ranspokUndertaking for operating thereof in any public place in Utbu Pradesh. Sub-section (2) of the said section provides for levy and collection of additional tax in respect of a public service vehicles owned or controlled by a State Transport Undertaking in accordance with the formula specified in the Fifth Schedule to the said Act. It has been decided that the public vehicles owned or controlled by other State shall be exempted fiom the tax levied and paid under theSaid sub-sections (1) and (2) and to provide that the additional tax in respect of a public service vehicles, owned or controlled by a State Transport Underraking other than the Uttar Pradesh State Road Transport Corporation shall be levied and paid in accordance with the agreement entered into with the concerned States and that where, there is no such agreement the additional tax shall be levied and paid at the rate given at serial no.- 8 of the table of the rates of additional tax under clause (a) of Article 1 of the Fourth Schedule by amending the said Act.

The Uttar Pradesh Motor Vehicle Taxation (Amendment) Bill, 2004 is introduced accordingly. By order, D. V. SHARMA, Pramukh Sachiv.

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SI.


No.

.3

Amount of quarterly tax (in rupees) On 'A* Class On 'B'Class routes routes

2

A


376.00

393.00

4

Exceeding 9000 but not exceeding 1 1700.

458.00

51 1.00

5

Exceeding 1 1700 but not exceeding

3

I

ri

LatestLaws.com 565.00

630.00

705.00

787.00

705.00 pius 256.00 f a every 5700 Kms. or part

787.00 plus 288.00 fbr every 5700 Krns. or part thereof'

14400 6

E x M m g 14400 but not exceeding 18000.

7

Exceeding 18000

thereof

@) in aaticle N, far clause (a) the Followingclause"shall be beW,namely :-

Rate of d d i i o ~ aT lax on each sed :-

No.

4

Exceeding9060butnotexceediing 1 1700.

5

Exceeding 11700 but 14400.

6

Exceeding 14400but not 18000.

7

Exceedkrg tseOO

529.04 pluss

192.9for

'

ev&y 5700' ~ mor .part thereof .

STi'00plus: , * 215,00f& ' ek~5700 , K& or part thereof 2

Provided that the additional tax on a stage carriage operating within the limits of a corporation or a municipality shall be Rupees 42001- per quarter in respect of a stage carriage having not more than 35 seats and Rupees 60001- per quarter in respect of a stage carriage having more than 35 seats. (c) in Article Vfor clause (b) followingclause shall be subsWed, namely :"(b) Covered by permits under sub-section (9) of Section 88 of the Motor Vehicles Act, 1988 read with Motor Vehicles (All India permits for Tourist Transport Operators) Rules, 1993 issued by authorities having jurisdiction wkide the State of Uttar Pradesh :-

'

. & .

. A


Rate of additional Tax per seat per day (in rupees)

Public Service Vehicle

I

Tvoe

I

(b) air conditioned Amendment in Sixth Schedule

I

50.00~~

3. In the Sixth Schedule to the prinicipal Act,for Article 11, the following Article shall be substituted, namely :-

"11-Public Service Vehicle Type (a) Ordinary

Rate of additional Tax per seat per day

(b) air conditioned

50.00"

(in rupees) 40.00

r

I

iish unifotmity with other states regarding the additional tax payble .in respect of contract carriages covered by permits under sub-section (9) of section 88 of Motor VehiclesSAct,1988 reid with Motor Vehicles (~lflndia-permitsfor Tourist Transport Operators) Rules, 1993 issued by authorities having jurisdiction outside the state of Uttar Pradesh and with respect,tp transport vehiC1& plying in Uttar Pradesh under temporary permits h t e d by an authority having jesdiction outside . the - State of Uttar pradesh, it has therefore been decided 50 amend the Uttar Pradesh Motor Vehicles Taxation Act, 19q7 (U.9. Act no. 2 1 of 1997) to provide for:-$ * M ', (a) reestablishing the slabs no.'2 and 3 omiaed by Uttar Pradesh ~ o t o Vehicles r Taxation (Amendment) Act, 2003 (U.P. Act no;4 of 2003), making 5700 kxns! instead or9000 fims. as the minimum d i s t y run ~ in q&,$ .e~pectof stage &age operating in the St+ for the pq&se ance rate onal taxes by fifteen per cent relating'thesaid slabs prior -

A

$.;:,..

,l"i

.

'

,

>

I

."

*

@) imposition of additional tax on the basis of per seat, per day operation ik U ~ Piaksh P instead of seatingciapacityand days of operation basis in respekt of conkct &dage covered by permits under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 read with the Motor Vehicles (All India Permits for Tourist Transport . ~ r a t o r s Rules, ) 1993 issued by authorities having jurisdictio* outside the state of Uttar Pradesh; I (c) impositiqn of additional$tax with respect to transport vehicles plying in Uttar Pradesh under tempomy krmits granted b y e authority having jurisdiction butside the State of Uttar Pradesh on thc'bais of per seat, day operation in Uttar Pradesh instead of seating capacity and period of their'obration. *.

her

i*

%

I

The Uttar Pradesh Motor Vehicles Taxation (Amendment) Bill, 2006 is introduced accordingly. By Order.

R A M HARI VIJAY TRIPATHI, Pramukh Sachiv.

Uttar Pradesh Motor Vehicles Taxation Act, 1997 3n4a5g

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