| [Chhattisgarh Act No. 22 of 2001] | [19th September, 2001] |
An Act Further to amend Chhattisgarh Motoryan Karadhan Adhiniyam, 2001
Be it enacted by the Chhattisgarh Legislature in the Fifty second year of the Republic of Indian as follows:-
1. ???.- This Act may be called the Chhattisgarh Motoryan Karadhan (Sansodhan) Adhiniyam, 2001 (No. 22 of 2001).
2. ???.- For the ??? sub-section (1) of section 3 of the Chhattisgarh Motoryan Karadhan Adhiniyam ??? proviso shall be substituted namely:-
"Provided that the life time tax shall be levied at the rates specified in the Second Schedule in respect of motor vehicles specified therein."
3. Amendment of section 14.- In sub-section (2) of Section 14 of the Principal Act, for the words ‘first proviso of sub-section (1) of Section 3’, the words "Second Schedule" shall be substituted.
4. Amendment of first Schedule.- (1) In the First Schedule of Principal Act, for sub-clause (i)(a) and (b) of clause (1), sub-clause (i) of clause (2), sub-clause (ii)(a) and (b) of clause (3) sub-clause (ii) of clause (4), of sub-item (d) of item IV the following sub-item shall be substituted, namely:-
"(d) vehicles permitted to carry more than six passengers plying as stage carriage on rules other than city routes:-
(1) In respect of vehicles permuted to ply as air-conditioned or deluxe or express service for every passenger which the vehicle is permitted to carry and where the total distance permitted to be covered by the service in a day-
(i) does not exceed 100 kms.
| (a) | for air-conditioned/deluxe service | Rs. 250/- per scat per month |
| (b) | for express service | Rs. 200/- per scat per month |
(2) In respect of vehicles permitted to ply as ordinary service for every passenger which the vehicle is permitted to carry and where the total distance permitted to be covered by a vehicle in a day-
| (i) | does not exceed 100 kms. | Rs. 160/- per seat per month |
(3) In the respect of vehicles of other State permitted to ply as air-conditioned/deluxe or express service for every passenger which the vehicle is permitted to carry and where the permit is countersigned-
(ii) without a reciprocal agreement:-
| (a) | for air-conditioned/deluxe service | Rs. 40/- per seat per month plus Rs. 20/- for each 10 kms. or part thereof per seat per month. |
| (b) | for express service | Rs. 40/- per seat per month plus Rs. 15/- for each 10 kms. or part thereof per seat per month. |
(4) In respect of vehicle of other State permitted to ply as ordinary service for every passenger which the vehicle is permitted it carry ??? where the permit is countersigned-
| (ii) | without a reciprocal agreement- | Rs. 40/- per seat per month plus Rs. 10/- for each 10 kms. or part thereof per seat per month." |
(2) For sub-item (1) of item IV clause (1) and (6) the following clause shall the substituted namely:-
"(1) vehicle permitted to carry more than six passengers and plying as contract carriage covered by all India tourist permit issued by Chhattisgarh State under sub-section (9) of Sec. 88 of the Motor Vehicles Act, 1988 for seat (other than the driver) which the vehicle is permitted to carry-
(a) Tourist vehicle other than Maxi cab-
(i) having seating arrangements under sub-rule (10) of rule 128 of the Central Motor Vehicle Rules, 1989, with-
| (a) | seating layout two and two | Rs. 800/- per seat per month |
| (b) | seating layout two and one | Rs. 950/- per scat per month |
| (c) | seating layout one and one | Rs. 1250/- per seal per month |
| (ii) | for air-conditioned tourist bus (with any permitted seating layout) | Rs. 950/- per seat per month |
| (b) | Tourist vehicle Maxi-cab- | Rs. 125/- per seat per month. |
| (6) | vehicle permitted to carry more than six passengers and plying as contract carriage on temporary permit granted under clause (a) of sub-sec. (1) of Sec. 87 of the Motor Vehicles Act, 1988 for each scat (other than the driver) which the vehicle is permitted to curry. | 50 paise for ordinary bus and one rupee for deluxe/air conditioned bus per scat per 10 kms. or part thereof for the entire distance to be covered in accordance with the conditions of the permit, in addition to tax paid under clause (c), (d), (e) or (f) (2) as the case may be." |
(3) For sub-item (g) of item IV the following sub-item shall the substituted, namely:-
"(g) Motor vehicle plying without permit/authorisation
1. Vehicle other than Tourist vehicle or Deluxe bus
| (a) | Vehicle permitted to carry exceeding 3 but not exceeding 6 passengers Concluding driver). | Rs. 125/- per seat per month in accordance with entire registered sealing capacity. |
| (b) | Vehicle permitted to carry exceeding 6 but not exceeding 12 passengers (excluding driver). | Rs. 250/- per seat per month in accordance with entire registered section capacity. |
| (c) | Vehicle permitted to carry exceeding 12 but not exceeding 29 passengers (excluding driver). | Rs. 600/- per seat per month in accordance with entire registered seating capacity. |
| (d) | Vehicle permitted to carry exceeding 29 passengers (excluding driver). | Rs. 1000/- per seat per month in accordance with entire registered seating capacity. |
2. Tourist vehicle/Deluxe bus
| (a) | Tourist vehicle motor cab | Rs. 150/- per scat per month |
| (b) | Tourist vehicle maxi cab | Rs. 300/- per scat per month |
| (c) | Tourist vehicle/Deluxe bus other then motor cab & maxi cab having. | |
| (i) | sealing layout two and two | Rs. 1600/- per seat per month |
| (ii) | Seating layout two and one or air-conditioned bus of any layout. | Rs. 1900/- per scat per month |
| (iii) | seating layout one and one | Rs. 2500/- per seat per month |
(4) After Explanation (9) of item IV the following explanation shall be inserted, namely:-
"Explanation (10):- for the purpose of sub-clause (a) of ??? (1) of sub-item (1), in item IV in column (1) the physical verification of seating ??? in a tourist vehicle shall be done by the Taxation Authority under the provision of sub-rule (10) of rule 128 of the Control Motor Vehicle Rules, 1989 and shall be entered in the certificate of registration and tax token and it shall be verified from time to time by the Taxation Authority or officers authorized by the State Government in this behalf under section 16 of Chhattisgarh Motoryan Karadhan Adhiniyam, 1991."
5. Amendment of first Schedule.- Amendment of the Second Schedule. For the second Schedule of the Principal Act the Following Schedule shall be substituted namely:-
"SECOND SCHEDULE
[See first proviso to sub-section (1) of Section 3]
| Description of Motor vehicles | Rate or life time tax |
| (1) | (2) |
| 1. Motorcycles with or without attachment of any unladen weight. | 4% of the cost of vechicle. |
| 2. Motor cars of any unladen weight- | |
| (a) Cost of which does not exceed rupees five lacs. | 5% of the cost of vehicle. |
| (b) Cost of which exceeds rupees five lacs. | 6% of the cost of vehicle. |
| 3. Invalid Carriage | Rs. 360/- |
| 4. Auto-rickshaw three wheelers (Public Service Vehicle) plying for hire and reward and permitted to carry not more than six passengers- | |
| (a) Vehicle purchased after taking loans under various schemes and conditions as decided by the State Government by its notification from time and owned by any person belonging to scheduled castes, scheduled tribes other back-ward classes and minority community. | 2% of the cost of vehicle. |
| (b) Vehicle purchased and owned by the person other than the person mentioned in (a) above. | 5% of the cost of vehicle. |
| 5. Omnibus registered for private use having seating capacity exceeding 6 and up to 12 (excluding driver). | 6% of the cost of vehicle. |
Explanation:-
1. Cost of vehicle means cost including tax realized by the dealer.
2. For calculating the life time tax on the basis of the above class of vehicle, the owner of the vehicle shall be required to produce sale receipt issued by the dealer at the time of the registration of vehicle.
3. Auto-rickshaw three-wheeler includes vehicles popularly known as Tempo, Vikram etc."
6. Repeal and Saving.- The Chhattisgarh Motoryan Karadhan (Sansodhan), Adhyadesh 2001 (No. 3 of 2001) is hereby repealed.