Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 2001*
| [Himachal Pradesh Act No. 21 of 2001]1 | [17th October, 2001] |
An Act further to amend the Himachal Pradesh Motor Vehicles Taxation Act, 1972 (Act No. 4 of 1973).
Be it enacted by the Legislative Assembly of Himachal Pradesh in the Fifty-second Year of the Republic of India, as follows:-
1. Passed in Hindi by the Himachal Pradesh Vidhao Sabha. For Statement of Objects and Reasons see R.H.P. Extra., dated 21.8.2001, P. 1985 & 1995.
* Received the assent of the Governor on the 17th October, 2001 and was published in Hindi and English in R.H.P. Extra., dated 18th October, 2001 at pages 2925-2932
1. Short title.- This Act may be called the Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 2001.
2. Amendment of section 2.- In section 2 of the Himachal Pradesh Motor Vehicles Taxation Act, 1972 (4 of 1973) (hereinafter referred to as the "principal Act"),-
(a) in clause (d), for the figure "1939", the figure "1988" shall be substituted; and
(b) after clause (j), the following new clauses shall be added, namely:-
"(j-a) "motorcycle/scooter" means a two wheeled motor vehicle, inclusive of any detachable side car having an extra wheel, attached to the motor vehicle,
(j-b) "personal vehicle" means a motor vehicle solely used by the registered owner for his or her personal use and not connected with any commercial purpose; and
(j-c) "Mini-bus" means any motor vehicle constructed or adapted to any not more than thirty passengers, excluding the driver and conductor for hire or reward."
3. Amendment of section 3.- In section 3 of the principal Act, for sub-section (1), the following sub-sections shall be substituted, namely:-
"(1) Subject to the other provisions of this Act, on and from the commencement of the Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 2001, there shall be levied and collected on all motor vehicles described in column (2) of Schedule-I and used or kept for use in Himachal Pradesh, a tax at the rate as may be specified by the State Government, by notification, but not exceeding the rates specified in column (3) of Schedule-I to this Act,
(2) Notwithstanding anything contained in sub-section (1), on and from the commencement of the Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 2001, a one time tax on motorcycle/scooter shall be leviable, as may be notified by the State Government, by notification, on the basis of the price of the motorcycle/scooter, subject to the maximum of ten per cent of the price of the motorcycle/scooter.
(3) Notwithstanding anything contained in sub-sections, (1) and (2), on and from the commencement of the Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 2001, a one time tax shall be leviable on personal motor vehicles, as may be notified by the State Government, by notification, on the basis of the price of such motor vehicle subject to the maximum of ten percent of the price of the said motor vehicle."
4. Amendment of section 3-A.- In section 3-A of the principal Act, for sub-section (2), the following shall be substituted, namely:-
"(2) The rates of special road tax, as may be specified under sub-section (1), in respect of stage carriages shall be applicable to and charged on the entire distance covered as per time table fixed by the Regional Transport Authority and shall be payable monthly by such date as may be notified by the State Government form time to time."
5. Amendment of section 3-C.- In section 3-C of the principal Act, in sub-section (1),-
(a) in clauses (a) and (b) and in the first proviso, for the roman figures, sign and word "I, II and III", the roman figures and word "I and III" shall be substituted; and
(b) the existing second proviso shall be deleted.
6. Amendment of section 4.- In section 4 of the principal Act, in sub-section (2), the existing clause (b) shall be deleted.
7. Amendment of section 5.- In section 5 of the principal Act, in sub-section (1), in clause (b) for the figure "1939", the figure "1988" shall be substituted.
8. Amendment of section 10.- In section 10 of the principal Act, after sub-section (4), the following shall be added, namely:-
"(5) Where an owner of a motorcycle/scooter/personal vehicle in respect of which, one time tax has been paid under sub-sections (2) and (3) of section 3 of this Act, ceases to be the resident of the State of Himachal Pradesh and takes along with him such motor cycle/scooter/personal vehicle or if the ownership of the motorcycle/scooter/personal vehicle is transferred to a person having residence outside the State of Himachal Pradesh, as the case may be, then partial refund of one time tax so paid, shall be allowed as specified in Schedule-II."
9. Omission of section 13.- The existing section 13 of the principal Act, shall omitted.
10. Amendment of section 14.- In section 14 of the principal Act,-
(a) for sub-section (2), the following shall be substituted, namely:-
"(2) When the registered owner or the person having possession or control of a motor vehicle specified in Schedule-I has given previous intimation in writing to the taxation authority that the motor vehicle would not be used in any public place for a particular period, being not less than one month, and deposit the certificate of registration of such motor vehicle and the route permit with the taxation authority and obtains an acknowledgement thereof from that authority, he shall be exempted from the payment of the tax for that period."; and
(b) the existing sub-section (4) shall be deleted.
11. Amendment of section 17.- In section 17 of the principal Act,-
(a) in sub-section (3), in clause (b), for the words and signs "and may also impose a penalty, which may extend", the words "shall also impose a penalty equal" shall be substituted;
(b) in sub-section (4), for the words "not exceeding five thousand rupees but not less than one thousand rupees", the words "as may be prescribed" shall be substituted; and
(c) after sub-section (5), the following shall be added, namely:-
"(6) If the tax due under this Act is not paid by owner of the vehicle within time prescribed in the rules, the taxation authority may, after giving such owner an opportunity of being heard, direct that such owner shall pay, in the manner prescribed by way of penalty a sum not exceeding the amount of tax due from him".
12. Substitution of Schedules-I and II.- For the existing Schedules I and II appended to the principal Act, the following shall be substituted, namely:-
"SCHEDULE-I
[See section 3(1)]
| Sl. No. | Description of vehicle | Annual rate of tax |
| 1 | 2 | 3 |
| 1. | Goods Carriages: | |
| (1) Light motor vehicles | Rupees ten thousand. | |
| (2) Medium goods vehicles | Rupees fifteen thousand. | |
| (3) Heavy goods vehicles | Rupees twenty thousand. | |
| 2. | Stage Carriages: | |
| (1) Ordinary/express/semi deluxe/deluxe/air conditioned buses | Rupees thirty-five thousand. | |
| (2) Mini buses | Rupees twenty five thousand. | |
| 3. | Contract Carriages: | |
| (1) Maxi cabs. | Rupees fifteen thousand | |
| (2) Motor cabs | Rupees ten thousand. | |
| (3) Auto rickshaws | Rupees five thousand. | |
| (4) Buses for contract carriages | Rupees thirty-five thousand. |
Schedule 2
SCHEDULE-II
[See section 10(5)]
| Sl. No. | Duration of use after the date of registration of motorcycle/scooter/personal vehicle | Amount of refund of tax on motor cycle scooter/personal vehicle. |
| 1. | 2. | 3. |
| 1. | Less than three years | Sixty per cent of the amount of tax already paid under sub-section (2) or (3) of section 3. |
| 2. | Three years or more but less than six years. | Forty percent of the amount of tax already paid under sub-section (2) or (3) of section 3. |