Preamble
Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 1987*
| [Andhra Pradesh Act No. 15 of 1987] | [15th February, 1987] |
An Act further to amend the Andhra Pradesh Motor Vehicles Taxation Act, 1963.
Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Thirty-Eighth Year of the Republic of India as follows:-
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 1987.
(2) It shall come into force on the 1st April, 1987.
Section 2. Amendment of Section 3
2. Amendment of Section 3.- In the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (Act 5 of 1963) (hereinafter referred to as the Principal Act) in section 3,-
(i) after the first proviso to sub-section (2), the following proviso shall be inserted, namely:-
"Provided further that in the case of motor cycles including motor scooters and cycles with or without attachment, invalid carriages, motor cars and jeeps and other non-transport vehicles not exceeding 2286 Kgs., in unladen weight except ??? buses and chassis of motor vehicles, the tax shall be levied at the rates specified in the Third Schedule."
(ii) in the second proviso, for the words "provided further", the words "Provided also" shall be substituted.
Section 3. Amendment of Section 4
3. Amendment of Section 4.- In section 4 of the principal Act,-
(1) in sub-section (1),-
(i) after Clause (a), the following shall be inserted, namely:-
"(aa) Notwithstanding anything in clause (a), the tax levied under the second proviso to sub-section (2) of section 3 shall be for the life time of the motor vehicle and shall be paid in advance in lumpsum by the registered owner of the motor vehicle or any other person having possession or control thereof:
Provided that if the tax in respect of the motor vehicles referred to in the second proviso to sub-section (2) of section 3 has already been paid under sub-section (2) of section 3 prior to the 1st April, 1987 the tax specified under the aforesaid second proviso shall be levied after the expiry of the period for which the tax was so paid and such tax shall be paid within one month from the date of the expiry of the said period.";
(ii) after clause (b), the following clause shall be inserted, namely:-
"(bb) Notwithstanding anything in clause (b), where lumpsum tax has been paid as specified in clause (aa) a refund of the tax at such rates as may be from time to time be notified by the Government, shall be payable subject to such conditions as may be specified in the notification in the case of removal can the vehicle to any other State on transfer of ownership or change of address,".
(2) in sub-section (3) to clause (a), the following proviso shall be added, namely:-
"Provided that where a lumpsum tax is payable under this Act, payment of such tax by any person shall be recorded in the certificate of registration and no licence shall be granted to such person.".
Section 4. Amendment of section 6
4. Amendment of section 6.- To section 6 of the Principal Act, the following proviso shall be added, namely:-
"Provided that if the lumpsum tax under this Act has not been paid, the registered owner or the person having possession of control thereof shall, in addition to payment of the tax due, be liable to penalty which may extend to twice the lumpsum tax payable under clause (aa) of sub-section (1) of section 4".
Section 5. Amendment of Schedule
5. Amendment of Schedule.- After the second Schedule to the principal Act, the following Schedule shall be added, namely:-
"Third Schedule (see second proviso to sub-section (2) of section 3).
THIRD SCHEDULE.
[See Second Proviso to section (2) of Section 3].
|
Sl. No.
|
Period/Class of Vehicle.
|
|
Motor Cycles including TriCycle, Motor Scooters and Cycles with or without attachment.
|
Invalid carriage.
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Cars and Jeeps an other non-transport vehicles other than on ??? not exceeding 2286 Kgs., in ULW.
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Additional tax payable in respect of vehicles under Cols. 6 to 3 used for drawing traihrs.
|
|
|
|
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Vehicles not ex-exceeding 60 CC.
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Vehicles not ex-exceeding 60 CC.
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Weighing more than 500 Kgs. ULW
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Weighing more than 500 Kgs. but not more than 1524 Kgs. ULW.
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Weighing more than 1524 Kgs. but not more than 2286 Kgs. ULW
|
|
(1)
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(2)
|
|
(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
|
|
|
|
|
Rs.
|
Rs.
|
Rs.
|
Rs.
|
Rs.
|
Rs.
|
Rs.
|
|
1.
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At the time of Registration of New Vehicles.
|
..
|
700
|
900
|
330
|
2,100
|
3,600
|
4,000
|
1,240
|
|
2.
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If the vehicle is already registered and its age from the month of registration is:
|
|
|
|
|
|
|
|
|
|
1. Not more than 2 years.
|
..
|
640
|
830
|
300
|
1,940
|
3,300
|
3,680
|
1,140
|
|
2. More than 2 years but not but not more than 3 years.
|
..
|
580
|
760
|
270
|
1,780
|
3,000
|
3,360
|
1,040
|
|
3. More than 3 years but not more than 4 years.
|
..
|
520
|
690
|
240
|
1,620
|
2,700
|
3,040
|
940
|
|
4. More than 4 years but not more than 5 years.
|
..
|
460
|
620
|
210
|
1,460
|
2,400
|
2,720
|
840
|
|
5. More than 5 years but not more than 6 years.
|
..
|
400
|
550
|
180
|
1,300
|
2,100
|
2,400
|
740
|
|
6. More than 6 years but not more than 7 years.
|
..
|
340
|
480
|
150
|
1,140
|
1,800
|
2,080
|
640
|
|
7. More than 7 years but not more than 8 years.
|
..
|
280
|
410
|
120
|
980
|
1,500
|
1,760
|
540
|
|
8. More than 8 years but not more than 9 years.
|
..
|
220
|
340
|
90
|
820
|
1,200
|
1,440
|
440
|
|
9. More than 9 years but not more than 10 years.
|
..
|
160
|
270
|
60
|
660
|
950
|
1,120
|
340
|
|
10. More than 10 years but not more than 11 years.
|
..
|
100
|
200
|
40
|
400
|
630
|
670
|
200
|
|
11. More than 11 years but not more than 12 years.
|
..
|
40
|
130
|
20
|
260
|
300
|
550
|
140
|
|
12. More than 12 years.
|
..
|
..
|
..
|
..
|
..
|
Nil.
|
..
|
..
|