Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 1992*
| [Andhra Pradesh Act No. 11 of 1952] | [15th April, 1992] |
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 Forty-third Year of the Republic of India its follows:-
* Received His assent of the Governor on 15th April, 1992. For Statement of Objects and Reasons, Please See the Andhra Pradesh Gazette, Extraordinary dated the 27th March, 1992 Part IV-A, at Page 14 & 15.
1. Short title.- This Act may be called the Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 1992.
2. Substitution of new Schedules for the First, Second and Third Schedules.- For the First, Second and Third Schedules to the Principal Act, the following shall be substituted, namely:-
"THE FIRST SCHEDULE
[Proviso in sub-section (2) of section 3]
| Classes of Motor Vehicles ??? with ??? activities | Maximum ??? |
| (1) | (2) |
| Rs. Ps. | |
| 1. Motor Vehicles including motor scooters and cycles with attachment for propelling the same by ??? power not exceeding 106 Kgs. in weight unladen | |
| (a) Bicycles below 350 CC if not used for drawing a ??? or side car. .. .. .. .. | 60.00 |
| (b) Bicycles below 350 CC if used for drawing a trailer or side car and bicycles or and of and ??? 350 CC whether used for drawing a ??? or a side car or not .. .. .. | 70.00 |
| (c) Tricycles .. .. .. .. | 80.00 |
| 2. Invalid carriages .. .. .. .. | 30-00 |
| 3. Goods Carriages | |
| (a) Vehicles not exceeding 300 kgs., in laden weight .. .. | 600.00 |
| (b) Vehicles exceeding 300 kgs., but not exceeding 1000 kgs., in laden weight. .. .. .. .. .. | 750.00 |
| (c) Vehicles exceeding 1000 kgs., but not exceeding 1500 kgs., in laden weight .. .. .. | ???.00 |
| (d) Vehicles exceeding 1500 kgs., but not exceeding 3000 kgs., in laden weight. .. .. .. .. | 1200.00 |
| (e) Vehicles exceeding 3000 kgs., but not exceeding 4500 kgs., in laden weight .. .. .. .. | 1550.00 |
| (f) Vehicles exceeding 4500 kgs., but not exceeding 5500 Kgs. in laden wight .. .. .. .. .. | 1800.00 |
| (g) Vehicles exceeding 5500 kgs., but not exceeding 9000 kgs., in laden weight .. .. .. .. .. | 2400.00 |
| (h) Vehicles exceeding ??? Kgs. but not exceeding 12,000 Kgs., in laden weight .. .. .. | 3,000.00 |
| (i) Vehicles exceeding 12,000 Kgs., but not exceeding 15,000 Kgs., in laden weight. .. .. .. | 3,600.00 |
| (j) Vehicles exceeding 15,000 Kgs., in .. .. | 3,600 |
| laden weight. .. .. | 100.00 |
| (for every 250 Kgs. as past there of ??? cycess of 15,000) | |
| (k) Additional tax payable in respect of goods carriages used for drawing trailers. .. .. .. | |
| (i) For each trailer not exceeding 1,000 Kgs. in laden weight. .. | 600.00 |
| (ii) For each trailer exceeding 1000 Kgs. but not exceeding 3000 Kgs. in laden weight | 900 |
| (iii) For each trailer exceeding 3,000 Kgs. in laden weight, Provided that two or more goods carriages shall not be chargeable under this clause in respect of the same trailer, | 1,200.00 |
| 4. Motor Vehicles plying for hire or used for transport of passengers and in respect of which permits have been issued under the Motor Vehicle Act, 1988 (Central Act 59 of 1988) | |
| (i) Vehicles permitted to carry in all not more than five persons. | 250.00 |
| (ii) Vehicles permitted to carry, more than five persons but not more than seven persons in nil for every person other than the driver which the vehicle is permitted to carry. .. | 100.00 |
| (iii) Vehicles permitted to carry more than six passengers and plying as Stage Carriages on town service roules. .. | |
| (a) In respect of vehicles permitted to ply as Express Service for every passengers (other than the driver and the conductor) which the Vehicle is permitted to carry. .. .. | 600.00 |
| (b) In respect of vehicles permitted to ply as ordinary services, for every passenger (other than the driver and conductor) which the Vehicle is permitted to carry. | 500.00 |
| (iv) Vehicles permitted to carry more than six passengers and piling as stage carriages on routes other than town service routes. .. .. .. .. | |
| (a) In respect of vehicles permitted to ply as Express Service for every passenger (other than the driver and conductor) which the Vehicle is permitted to carry. .. .. | 900.00 |
| (b) in respect of vehicles permitted to plying Ordinary services, for every passenger other than the driver and conductor). | 0 |
| ??? which the vehicle is permitted to carry. .. | 600.00 |
| (v) Vehicles permitted to carry more than six passengers and plying as contract carriages for passengers (other than the driver and ???) carry. .. .. .. .. | 2,000.00 |
| (vi) Vehicles permitted to carry more than six passengers and ??? plying ??? on temporary permits under sub-section (8) of Section 88 of the Motor Vehicles Act, 1988 (Central Act, 59 of 1988) and on ??? | |
| (a) State routes (within the State of Andhra Pradesh) for every passengers other than driver which the vehicle is permitted to carry. | 2,000.00 |
| (b) Contract carriages plying within the Home District and any one contiguous district, for every passenger other than driver. .. .. .. .. | 2,000.00 |
| 5. Motor Vehicles not themselves constructed to carry any load other than water, fuel, accumulators and other equipments used for the purpose of propulsion, loose tools and loose ??? use for haulage soley and weighing together with the large number of trailers proposed to be drawn. .. .. .. | 1,500.00 |
| 6. (i) Fire engines, fire lenders and road water sprinklers .. .. | 300.00 |
| (ii) Additional tax payable in respect of such vehicle used for ??? including fire engines and trailer pumps .. .. | 300.00 |
| Provided that two or more vehicles shall not be chargeable ??? respect of the same trailer.. .. .. | |
| 7. On ??? with a seating capacity of more than six (excluding driver) and used for transport of persons for every person other driver). .. .. .. .. | 200.00 |
| 8. Motor vehicle other than those liable to tax under the foregoing provision of this schedule | |
| (a) Weight not more than 762 kgs. unladen | 130.00 |
| (b) Weighing more than 762 kgs. but not more than 1524 kgs unladen | 180.00 |
| (c) weighing re than 1,524 Kgs. but not more than 2,280 Kgs. unladen. .. .. .. | 230.00 |
| (d) weighing more than 2,286 Kgs. but not more than 3,048 Kgs. unladen .. .. .. .. | 280.00 |
| (e) weighing more than 3,048 Kgs. ??? more than 4,000 Kgs. | 360.00 |
| (f) weighting more than 4,000 kgs. unladen .. .. (for every 250 kgs. or part thereof in excess of 4,000 Kgs.) | 40.00 |
| (g) Additional tax payable in respect of such vehicles used for drawing trailers: | |
| (i) for each trailer not exceeding 1,016 Kgs., in weight unladen | 80.00 |
| (ii) for each trailer-exceeding 1,016 Kgs., in weight unladen | 150.00 |
| Provided that two or more vehicles shall not be chargeable under, this clause in respect of the same trailer |
SECOND SCHEDULE
[Proviso to sub-section (4) of section 4]
| Classes of motor vehicles filled with ??? cyres | Maximum tax | |
| For a period not exceeding seven days | For a period exceeding seven days but not exceeding thirty days | |
| (1) | (2) | (3) |
| Rs. Ps. | Rs. Ps. | |
| 1. Motor Cycle whether used for drawing a trailer or side car not including Motor scooters and cycles ??? for propelling the same by mechanical power. | 12,00 | 40.00 |
| 2. invalid Carriage. | 5.00 | 15.00 |
| 3. Goods Carriages; | ||
| (a) Vehicles not exceeding 1,000 Kgs., in laden weight. | 113.00 | 375.00 |
| (b) Vehicles exceeding 1,000 Kgs., but not exceeding 1,500 Kgs., in laden weight. | 158.00 | 525.00 |
| (c) Vehicles exceeding 1,500 Kgs., but not exceeding 2,300 Kgs. in ??? weight | 169.00 | 563.00 |
| (d) Vehicles exceeding 2,300 Kgs., but not exceeding 3,000 Kgs., in laden weight | 180.00 | 600.00 |
| (e) Vehicle exceeding 3,000 Kgs., but not exceeding 4,300 Kgs., in laden weight | 203.00 | 675.00 |
| (f) Vehicles exceeding 4,300 Kgs. but not exceeding 5,600 Kgs., in laden weight | 270.00 | 900.00 |
| (g) Vehicles exceeding 5,600 Kgs., but not exceeding 7,600 Kgs., in laden weight | 315.00 | 1050.00 |
| (h) Vehicles exceeding 7600 Kgs., but not exceeding 9,100 Kgs., in laden weight | 360.00 | 1200.00 |
| (i) Vehicles exceeding 9,100 Kgs., but not exceeding 12,700 Kgs., in laden weight | 450.00 | 1500.00 |
| (j) Vehicles exceeding 10,700 Kgs., but not exceeding 12,700 Kgs., in laden weight | 495.00 | 1650.00 |
| (k) Vehicles exceeding 12,700 Kgs., but not exceeding 14,700 Kgs., in laden weight | 518.00 | 1725.00 |
| (l) Vehicles, exceeding 14,700 Kgs., but not exceeding 15,500 Kgs. in laden weight | 540.00 | 1800.00 |
| (m) Vehicles exceeding 15,500 Kgs., in laden weight | 540.00 | 1800.00 |
| 15.00 | 50.00 | |
| (for every 250 Kgs. ???) | (for every 250 Kgs., ???) | |
| ??? | ??? | ??? |
| ??? | ??? | ??? |
THIRD SCHEDULE
(See Second proviso to sub-section (2) of section 3)
| Motor Cycles including Tricycles Motor Scooters and Cycles with or without attachment. | Cars and Jeeps and other Non-transport vehicles other than Omni Buses not exceeding 2,256 Kgs. in ULW | |||||||
| Sl. No. | Period Class of vehicle | Vehicles not exceeding 60 CC | Vehicles exceeding 60 CC | Carriage | Weighing not more than 500 Kgs. ULW | Weighing more than 500 Kgs. but not more than 1,524 Kgs. ULW | Weighing more than 1,524 Kgs. but not more than 2,286 Kgs. ULW | Additional tax payable in respect of vehicles under Cols. 6 to 8 used for drawing trailers. |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
| Rs. | Rs. | Rs. | Rs. | Rs. | Rs. | Rs. | ||
| 1. | At the time of Registration or New Vehicle. | 750 | 1,350 | 475 | 4,200 or 5 of the cost of the vehicle whichever is higher | 7,200 or 5 of the cost of the vehicle whichever is higher | 8,000 or 5 of the cost of the vehicle whichever is higher | 1,860 |
| 2. | If the vehicle is already registered and its age from the month or registration is: | |||||||
| 1. | Not more than 2 years. | 687 | 1,245 | 450 | 3,880 | 6,600 | 7,360 | 1,710 |
| 2. | More than 2 years but not more than 3 years. | 623 | 1,140 | 405 | 3,560 | 6,000 | 6,720 | 1,460 |
| 3. | More than 3 years but not more than 4 years. | 558 | 1,035 | 360 | 3,240 | 5,400 | 6,080 | 1,410 |
| 4. | More than 4 years but not more than 5 years. | 474 | 730 | 315 | 2,720 | 4,800 | 5,440 | 1,260 |
| 5. | More than 5 years but not more than 6 years. | 427 | 825 | 270 | 2,600 | 4,200 | 4,800 | 1,110 |
| 6. | More than 6 years but not more than 7 years. | 365 | 720 | 225 | 2,280 | 4,600 | 4,160 | 760 |
| 7. | More than 7 years but not | 300 | 615 | 180 | 1,760 | 3,000 | 3,520 | 810 |
| 8. | More than 8 years but not more than 7 years. | 237 | 510 | 135 | 1,640 | 2,400 | 2,830 | 660 |
| 9. | More than 7 years but not more than 10 years. | 173 | 405 | 70 | 1,320 | 1,700 | 2,240 | 510 |
| 10. | More than 10 years but not more than 11 years. | 103 | 300 | 60 | 800 | 1,260 | 1,340 | 300 |
| 11. | More than 11 years but not more than 12 years. | 44 | 175 | 30 | 520 | 600 | 1,100 | 210 |
| 12. | More than 12 years. |
6. Validation.- Notwithstanding any thing in any judgment, decree, order of any Court, Tribunal or other authority to the contrary, no levy and collection of tax on any motor vehicle used or kept for use in ??? place in the State as specified in item 4(iv) of the Schedule appended to G.O.Ms. No. 175. Transport, Roads and Buildings (TR. II) Department, date the 18th May, 1985 shall be deemed to be invalid or over to have become invalid by reason only of the fact that such levy and collection of tax was made without issuing a notification under sub-section (4) of section 4 of the principal Act and accordingly the levy and collection of tax on Motor Vehicle as specified in item 4(iv) of the Schedule to the aforesaid Government shall be deemed to have been lawfully levied and collected under the said order and accordingly.
(a) no suit or other proceeding shall be maintained or ??? any continued in any Court against the State Government or any person ??? authority what so ever for the refund of any Motor Vehicle; and
no Court shall enforce any decree order directing the refund of such tax.