| [Chhattisgarh Act No. 22 of 2002] | [23rd April, 2002] |
An Act further to amend Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 (No. 25 of 1991).
Be enacted by the Chhattisgarh Legislature in the Fifty Third year of the Republic of India as follows:-
1. Short title.- This Act may be called the Chhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2002 (No. 22 of 2002).
2. Amendment in section 2.-
(i) After clause (b) of section 2 of the Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 (No. 25 of 1991), (hereinafter referred to as the Principal Act), the following clause shall be inserted, namely:-
"(ba) "Private Service Vehicle" includes a motor vehicle owned by a partnership firm, a body corporate, a company or a factory and does not include a motor vehicle used for public purposes".
(ii) For clause (d) of Section 2 or the Principal Act, the following clause shall be substituted, namely:-
"(d) "year" in case of a fleet owner means the financial year, and in any other cases, means a period of twelve months commencing on the first day of the month in which in motor vehicle is registered or a new registration mark is assigned to it under the Motor Vehicle Act, 1988 and a "quarter" means every three months commencing or the first day of the month in which a motor vehicle is registered or a new registration mark is assigned to it.
3. Amendment in section 31(1).- In sub-section (1) of Section 13 of the Principal Act,-
(i) For the words "one-third" and the words "not exceeding twice" the words "one-twelveth" and the words "equal to the outstanding and unpaid amount of tax" shall respectively be substituted.
(ii) In proviso of above section for the words "one-tenth" and the words "each year or part thereof" the words "one-hundredth" and the words "each month or part thereof" shall respectively be substituted.
(iii) After the above proviso the following second proviso shall he inserted namely:-
"Provided further that if the payment of penalty of any period is outstanding on 1-11-2000 and defaulter pays it before 1-11-2002, then he shall be given a ??? of 50% in the outstanding amount of penalty"
4. Amendment in section 17.- For Section 17 of the Principal Act, the following section shall be substituted namely:-
"17. Offences, penalties and Competent Court:- (1) An owner of a motor vehicle ???
(a) ??? to be submitted an ???
(b) submits or allows to be submitted an incorrect or incomplete rectums under express conditions of a permit of motor vehicle ??? the conditions of permit or
(c) fraudulently or intentionally or otherwise contravenes the provisions of non-use of vehicle mentioned in sub-section (1) of Section 14 or rules made there-under or
(d) willfully acts in contravention of any of the provisions of this Act or any rules made there-under or any lawful orders passed in accordance therewith.
Shall be punishable with fine, which may extend to five thousand Rupees and for any Second or subsequent offence with fine which shall not be less-than five thousand Rupees and may extend up to thousand Rupees.
(2) The amount of any tax under Section 3 and penalty under Section 13 shall he recoverable as if it were a fine.
(3) Offence punishable under this Act shall be enquired into or tried by the court of Magistrate First Class.
5. Insertion of Section 17A.- After Section 17 of the Principal Act, the following section shall be inserted, namely:-
"17A. Composition of offences:- (1) The Taxation Authority may, either before or after the institution of proceedings for any offence punishable under Section 17, compound such offences byway of composition thereof at the rate as state government may by notification specify in this behalf.
(2) On payment by the defaulter such sum as may be determined by the Taxation Authority under sub-section (1), no further action shall be taken against him and if any proceedings in respect of such unlawful act has already been instituted against him in any court such payment shall have the effect of the exoneration or discharge."
6. Amendment in the first Schedule.- In the FIRST SCHEDULE of the Principal Act;
(1) For sub-item (a), (b) and (c), of item IV, the following sub-items shall be substituted, namely:-
| "(a) | Vehicle per milled to carry not more than three passengers (motorcycle/auto-rickshaw w/3-wheeler/4-wheeler). | Rs. 50.00 per seat per quarter |
| (b) | Vehicle permitted to carry more than three but not more than six passengers (3-wheeler/4-wheeler) | |
| (i) | covered with All India Tourist Permit | Rs. 200.00 per sent per quarter |
| (ii) | covered with permit other than mentioned in (i) above. | Rs. 150.00 per sent per quarter |
| (c) | Vehicle permitted to carry more than six passengers & plying as stage carriage contact carriage on city routes or adjacent areas as notified by the state government time to time. | |
| (i) | in respect of vehicles permitted to ply as express service. | Rs. 125.00 per Seat per quarter |
| (ii) | in respect of vehicles permitted to ply as ordinary service. | Rs. 100.00 per seat per quarter |
(2) For clause (3) of sub-item (f), of them IV, the following clause shall be substituted namely:-
| "(3) | Vehicle permitted to carry more than six passengers & playing as contract carriage covered by all India Tourist Permit issued by other state under sub-section (9) of Section 88 of the Motor Vehicle Act, 1998 for each seat (excluding driver) which the vehicle is permitted to carry- | |
| (a) | In respect of tourist vehicle plying on regular basis. | Rs. 900.00 per seat per month |
| (b) | In respect of tourist vehicle plying on causal basis other than regular basis and remains in the state not more than six days in a month. | Rs. 120.00 per seat per three days" |
(3) For sub-clause (i) and (ii) of clause (7) of sub-item (f), of item IV the following sub-clauses shall be substituted, namely:-
| (i) | for ordinary bus | Rs. 14.00 per sent per day. |
| (ii) | For air-conditions/deluxe bus | Rs. 20.00 per sent per day." |
(4) For sub-item (a) of item V, the following sub-item shall be substituted namely:-
| "(a) | The Gross Vehicle weight of which- | |
| (i) | does not exceed 2,000 kgs. | Rs. 300.00 per quarter |
| (ii) | and thereafter for each additional 500 kgs. or part thereof. | Rs. 75.00 per quarter |
(5) After item VIII the following item shall be inserted, namely:-
"VIIIA. HARVESTER, CRANES AND RIG MACHINE the un-laden weight of which:-
| (i) | does not exceed 1000 kgs. | Rs. 200.00 per quarter |
| (ii) | and thereafter for each additional 1000 kgs. or part thereof. | Rs. 300.00 per quarter |
(6) Fur item IX, the Following item shall be substituted namely:-
"IX. All other motor vehicles not included in any of the class of vehicles specified in this schedule-
The unladen weight of which:-
| (i) | Does not exceed 1,000 kgs. | Rs. 175.00 per quarter |
| (ii) | Exceeds 1,000 kgs. but does not exceed 2,000 kgs. | Rs. 225.00 per quarter |
| (iii) | Exceeds 2,000 kgs. but does not exceed 3,000 kgs. | Rs. 325.00 per quarter |
| (iv) | Exceeds 3,000 kgs. but does not exceed 4,000 kgs. | Rs. 425.00 per quarter |
| (v) | Exceeds 4,000 kgs. but does not exceed 5,000 kgs. | Rs. 575.00 per quarter |
| (vi) | Exceeds 5,000 kgs. but does not exceed 6,000 kgs. | Rs. 750.00 per quarter |
| (vii) | Exceeds 6,000 kgs. but does not exceed 7,000 kgs. | Rs. 975.00 per quarter |
| (viii) | And thereafter for each additional 1,000 kgs. or part thereof. | Rs. 300.00 per quarter |
| (ix) | Tax for each trailer per quarter | Rs. 100.00 per quarter |
Note:-(1) The rate of tax specified in this schedule are applicable to motor vehicles of respective class fitted with pneumatic lyres.
(2) The rate of tax in respect of a motor vehicles filled with non-pneumatic lyres shall be one and half limes the rates specified for a similar class of vehicle fined with pneumatic lyres.
7. Amendment in the second Schedule.- In the SECOND SCHEDULE:-
(1) After item 5, the following item shall be inserted, namely:-
"6 Goods carriage not more than 3,500 kgs. Gross Vehicle weight the cost of which-
| (a) | does not exceed Rs. 2.5 lacs | 12% of the cost of vehicle |
| (b) | exceed Rs. 2.5 lacs | 10% of the cost vehicle |
(2) After explanation 3, the following explanation shall be inserted namely:-
"4. In respect of motor cycle, motor car, auto-rickshaw there wheeler public service vehicle Omani bus registered for private use having ??? exceeding 6 and up to 12 (excluding driver) and goods carriage not more the 3,500 kgs. Gross Vehicle Weight, which are under then one year ??? first registration the computation of ???
(3) The entries in the Second Schedule as amended shall be ??? Part I and after Part I so manufactured, the following part shall be added namely:-
"PART II
Cost fixed in Rupees for the old Motor Vehicles according to age reckoned from the date of the first registration
| S. No. | Class of Motor Vehicle | Age not more than 5 years. | More than 5 years but not more than 15 year | More than 15 years |
| (1) | (2) | (3) | (4) | (5) |
| 1. | Moter Cycle:- | |||
| 1. The unladen weight of which | ||||
| (a) does not exceed 70 kgs. | current cost of vehicle. | 8,000 | 6,000 | |
| (b) exceed 70 kgs. | ||||
| (i) up to 200 cc (ii) more than 200 cc but not more than 325 cc (iii) more than 325 cc | current cost of vehicle. current cost of vehicle. current cost of vehicle. | 15,000 20,000 30,000 | 8,000 10,000 15,000 | |
| 2. | Motor Car:- | |||
| unladen weight of which:- | ||||
| (a) does not exceed 800 kgs. (b) exceed 800 kgs. but does not exceed 2,000 kgs. (c) exceed 2,000 kgs. | current cost of vehicle. current cost of vehicle. current cost of vehicle. | 1,00,000 1,50,000 6,00,000 | 50,000 1,00,000 3,00,000 | |
| 3. | Auto-rickshaw (Public Service Vehicle):- | |||
| (a) does not exceed 3 seats excluding driver, (b) exceed 3 seats | current cost of vehicle current cost of vehicle | 30,000 60,000 | 15,000 20,000 | |
| 4. | Omni bus registered for private use having seating capacity exceeding 6 and up to 12 (excluding driver):- | |||
| (a) cost of which at the time of first registration- | ||||
| (i) does not exceed Rs. 2.5 lacs. (ii) exceed Rs. 2.5 lacs but does not exceed Rs. 4.0 lacs. (iii) exceed Rs. 4.0 lacs but does not exceed Rs. 5.5 lacs. (iv) exceed Rs. 5.5 lacs but does not exceed Rs. 8.0 lacs. (v) exceed Rs. 8.0 lacs | current cost of vehicle. current cost of vehicle. current cost of vehicle. current cost of vehicle. current cost of vehicle. | 1,25,000 1,62,500 2,37,500 3,12,500 4,50,000 | 60,000 80,000 1,10,000 1,50,000 2,25,000 | |
| 5. | Goods carriage which does not exceed 3,500 kgs. in gross vehicle weight- | |||
| (a) cost of which at the time of first registration- | ||||
| (i) does not exceed Rs. 1.0 lacs. (ii) exceed Rs. 1.0 lacs but does not exceed Rs. 2.0 lacs. (iii) exceed Rs. 2.0 lacs but does not exceed Rs. 3.0 lacs. (iv) exceed Rs. 3.0 lacs but does not exceed Rs. 4.0 lacs. (v) exceed Rs. 4.0 lacs. | current cost of vehicle. current cost of vehicle. current cost of vehicle. current cost of vehicle. current cost of vehicle. | 50,000 75,000 1,25,000 1,75,000 2,50,000 | 25,000 35,000 60,000 75,000 1,25,000 |
Note:- (i) Where the cost mentioned in column (4) and (5) in Part-II above is more than the current cost of a motor vehicle, the Taxation Authority shall lake the current cost of such motor vehicle for the purpose of calculation of tax of this part.
(ii) Where a particular make and model of vehicle is out of manufacture and current cost is not possible to arrive at, last cost available at the discontinuation of manufacture of such make and model of vehicle shall be taken for the purposes of column 3 as current cost and the owner shall produce the proof to the satisfaction or the Taxation Authority.
(iii) Where the owner of a motor vehicle is unable to produce satisfactory proof as per note (ii) above, the current cost of such motor vehicle shall be reckoned at the rate of 25% more than the rate mentioned in column 4 of such category of motor vehicles in Part-II above."
8. Amendment the third Schedule.- For the THIRD SCHEDULE of the Principal Act, the following in SCHEDULE shall be substituted, namely:-
"THIRD SCHEDULE
(See Section 4)
| Description of vehicles | Annual Tax for first seven or less vehicles in possession of a manufacturer or dealer | Annual Tax for additional seven or less vehicles in possession of a manufacturer or dealer |
| (1) | (2) | (3) |
| 1. Mopeds & Motorized cycles (engine capacity not exceeding 50 cc) | Rs. 1000.00 | Rs. 1000.00 |
| 2. Motor-Cycle other than mopeds & motorized cycles. | Rs. 1250.00 | Rs. 1250.00 |
| 3. Three wheelers vehicles | Rs. 1250.00 | Rs. 1250.00 |
| 4. Light motor vehicles including chassis. | Rs. 1500.00 | Rs. 1500.00 |
| 5. Medium motor vehicles including chassis | Rs. 1700.00 | Rs. 1700.00 |
| 6. Heavy motor vehicles including chassis. | Rs. 2000.00 | Rs. 2000.00 |
| 7. Other motor vehicles | Rs. 1250.00 | Rs. 1250.00" |