Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 20031
| [Andhra Pradesh Act No. 5 of 2003] | [9th April, 2003] |
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 Fifty-fourth Year of the Republic of India as follows:-
1 The following Act of the Andhra Pradesh Legislative Assembly received the assent of the Governor on the 9th April, 2003 and the said assent is hereby first published on the 10th April, 2003 in the Andhra Pradesh Gazette for general information
STATEMENT OF OBJECTS AND REASONS
According to second proviso to sub-section (2) of section 3 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 a tax shall be levied 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 Omni Buses and chasis of motor vehicles at the rates specified in the Third Schedule. The said tax @ 7% of the cost of the vehicles specified in the Schedule is being levied since 1995. In view of the increase in the cost of vehicles and as there is no revision of the tax from more than 7 years the Government have decided to enhance the said percentage from 7% to 9% of the cost of the vehicles.
Further, Omni Buses with sealing capacity of more than six persons other than the Driver are being levied a tax @ Rs. 189/- per seat per quarter with effect from 27-11-2002. These vehicles are similar in class and usage in respect of two and four wheelers for which life tax is being collected. The differentiation between Omni Buses and Personal Motor Cars in taxation is artificial and these vehicles have been given the facility of paying a tax either Quarterly, Half-Yearly or Annually. In case of Quarterly payment of taxes, the owners of above vehicles have to come to the office regularly for every quarter for payment of tax. In most of the cases these vehicles are found to be used by owners as personalised vehicles and if the life tax is introduced for the above category of vehicles there is relief to the owners from approaching the office and also facilitate to the administration to maintain the records promptly. Therefore the Government have decided to bring the omni buses with the seating capacity of 8 to 10 person in all and their chasis within the purview of the third schedule so as to levy lumpsum tax treating them as non transport vehicles by amending the second proviso to sub-section (2) of section 3 and the III Schedule of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 suitably. It is also decided to levy tax on all the vehicles, whose period of registration is more than 11 (eleven) years by removing the maximum ceiling limit of twelve years by amending the Third Schedule.
As the Legislative Assembly of the State was not then in session having been prorogued, the Andhra Pradesh Motor Vehicles Taxation (Amendment) Ordinance, 2003 (A.P. Ordinance 2 of 2003) was promulgated by the Governor on the 23rd January, 2003 and the same has been published in the Extra ordinary issue of the Andhra Pradesh Gazette dated the 24th January, 2003.
This Bill seeks to replace the said ordinance.
1. Short title and commencement.- (1) This Act may be called the Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 2003.
(2) It shall be deemed to have come into force on the 24th January, 2003.
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, in sub-section (2), in the second proviso, for the words "except omni buses and chasis of motor vehicles", the expression "and omni buses with a seating capacity of (8) eight persons in all but not exceeding (10) ten persons in all and their chasis", shall be substituted.
3. Substitution of Third Schedule.- In the principal Act, for the Third Schedule the following new schedule shall be substituted, namely:-
"THIRD SCHEDULE
(See second Proviso to sub-section (2) of section-3)
| Sl. No. | Period/Class or vehicle | Motor Cycles including Tri cycles, Motor Scooters end Cycles with or without attachment. | Invalid carriage | Cars and Jeeps and other Non-Transport Vehicles not exceeding 2286 Kgs. in ULW | Omni bus with seating capacity between 8 in all & 10 in all and their chasis. | ||||
| Vehicles not exceeding 60 CC | Vehicles exceeding 60 CC | Weighing not more than 500 kgs. ULW | Weighing more than 500 kgs. but not more than 1524 kgs. ULW | Weighing more than 1524 kgs. but not more than 2286 kgs. ULW | Additional Tax payable in respect of vehicles under Col. 6 to 8 for drawing traitors. | ||||
| 1. | 2. | 3. | 4. | 5. | 6. | 7. | 8. | 9. | 10. |
| 1. | At the time of registration of new vehicles | 9% of the cost. | 9% of the cost. | Rs. 901/- | 9% of the cost. | 9% of the cost. | 9% of the cost. | Rs. 3385/- | 9% of the cost. |
| 2. | If the vehicles is already registered and its age from the month of registration is | ||||||||
| (1) Not more than 2 years. | 8% cost of the vehicle | 8% cost of the vehicle | Rs. 329/-. | 8% cost of the vehicle | 8% cost of the vehicle | 8% cost of the vehicle | Rs. 3112/- | 8% cost of the vehicle | |
| (2) More than 2 years but not more than 3 years. | 7% cost of the vehicle | 7% cost of the vehicle | Rs. 758/- | 7% cost of the vehicle | 7% cost of the vehicle | 7% cost of the vehicle | Rs. 2839 | 7% cost of the vehicle | |
| (3) More then 3 years but not more than 4 years. | 6% cost of the vehicle | 6% cost of the vehicle | Rs. 686/- | 6% cost of the vehicle | 6% cost of the vehicle | 6% cost of the vehicle | Rs. 2566/- | 6% cost of the vehicle | |
| (4) More than 4 years but not more than 5 years. | 5% cost of the vehicle | 5% cost of the vehicle | Rs. 615/- | 5% cost of the vehicle | 5% cost of the vehicle | 5% cost of the vehicle | Rs. 2293/- | 5% cost of the vehicle | |
| (5) More than 5 years but not more than 6 years. | 4% cost of the vehicle | 4% cost of the vehicle | Rs. 543/- | 4% cost of the vehicle | 4% cost of the vehicle | 4% cost of the vehicle | Rs. 2020/- | 4% cost of the vehicle | |
| (6) More than 6 years but not more than 7 years. | 3.5% cost of the vehicle | 3.5% cost of the vehicle | Rs. 472/- | 3.5% cost of the vehicle | 3.5% cost of the vehicle | 3.5% cost of the vehicle | Rs. 1747/- | 3.5% cost of the vehicle | |
| (7) More than 7 years but not more than 6 years. | 3% cost of the vehicle | 3% cost of the vehicle | Rs. 400/- | 3% cost of the vehicle | 3% cost of the vehicle | 3% cost of the vehicle | Rs. 1474/- | 3% cost of the vehicle | |
| (8) More than 8 years but not more than 9 years. | 2.5% cost or the vehicle | 2.5% cost or the vehicle | Rs. 329/- | 2.5% cost or the vehicle | 2.5% cost or the vehicle | 2.5% cost or the vehicle | Rs. 1201/- | 2.5% cost or the vehicle | |
| (9) More than 9 years but not more than 10 years. | 2% cost of the vehicle | 2% cost of the vehicle | Rs. 257/- | 2% cost of the vehicle | 2% cost of the vehicle | 2% cost of the vehicle | Rs. 928/- | 2% cost of the vehicle | |
| (10) More than 10 years but not more than 11 years. | 1.5% cost of the vehicle | 1.5% cost of the vehicle | Rs. 186/- | 1.5% cost of the vehicle | 1.5% cost of the vehicle | 1.5% cost of the vehicle | Rs. 655/- | 1.5% cost of the vehicle | |
| (11) More than 11 years. | 1% cost of the vehicle | 1% cost of the vehicle | Rs. 114/- | 1% cost of the vehicle | 1% cost of the vehicle | 1% cost of the vehicle | Rs. 382/- | 1% cost of the vehicle |
4. Repeal of Ordinance 2 of 2003.- The Andhra Pradesh Motor Vehicles Taxation (Amendment) Ordinance, 2003 is herfeby repealed.