Nagaland Motor Vehicle Taxation (Amendment) Act, 19991
| [Nagaland Act No. 5 of 1999] | [17th July, 1999] |
An Act to further amend the Nagaland Motor Vehicles Taxation Act, 1967. (Act No: 1 of 1967)
It is hereby enacted in the Fiftieth year of the Republic of India as follows:
1 Received the assent of the Governor of Nagaland on 17th July, 1999.
1. Short title, extent and commencement:-
(i) This Act may be called the Nagaland Motor Vehicle Taxation (Amendment) Act, 1999.
(ii) It shall extend to the whole State of Nagaland.
(iii) It shall come into force from the date of its publication in the official Gazette.
2. Amendment of Schedules.- The Schedule I, II and III to the Principal Act shall be substituted by the following:
SCHEDULED-I
TAXATION SCHEDULE
(See. Sec. 4(1))
| Article No. | Description of Vehicle. | Annual tax Rs. Np. | Quarterly tax Rs. Np. |
| Motor vehicle fitted solely with Pneumatic Tyre. | |||
| PART-A VEHICLES OTHER THAN THOSE PLYING FOR HIRE OR REWARD. | |||
| I. | CYCLES (INCLUDING MOTOR SCOOTERS, CYCLES WITH ATTACHMENT PROPELLING THE SAME BY MECHANICAL POWER). | ||
| ONE TIME TAX PAYABLE AS IN SCHEDULE - II | |||
| II. | VEHICLES CONSTRUCTED AND USED SOLELY FOR THE CONVEYANCE OF PASSENGERS AND LIGHT PERSONAL LUGGAGE OF PASSENGERS. | ||
| ONE TIME TAX PAYABLE AS IN SCHEDULE - II | |||
| III. | VEHICLES USED PARTLY FOR THE CONVEYANCE OF PASSENGERS AND THEIR PERSONAL LUGGAGE AND PARTLY FOR THE CONVEYANCE OF GOODS. | ||
| ONE TIME TAX PAYABLE AS IN SCHEDULE - II | |||
| IV. | (A) TRACTORS (AGRICULTURAL) | ||
| (1) Not exceeding 2000 kgs. GVW. | 140.00. | 35.00 | |
| (2) Exceeding 2000 kgs. but not exceeding 3500 kgs. | 280.00 | 70.00 | |
| (3) Exceeding 3500 kgs. | 560.00 | 140.00 | |
| (B) TRAILERS DRAWN BY VEHICLES COVERED UNDER THIS ARTICLE. | |||
| (1) Light Trailer | 200.00 | 50.00 | |
| (2) Medium Trailer | 400.00 | 100.00 | |
| (3) Heavy Trailer | 600.00 | 150.00 | |
| PART-B VEHICLES PLYING FOR HIRE OR REWARD. | |||
| V. | VEHICLE PLYING FOR HIRE OR FOR CONVEYANCE OF PASSENGERS AND LIGHT PERSONAL LUGGAGE OF PASSENGERS. | ||
| (a) Motor Cab/Taxi. | |||
| (i) Local Taxi (within municipal limit) | 600.00 | 150.00 | |
| (ii) Regional Taxi. | 800.00 | 200.00 | |
| (iii) State Tourist Taxi. | 1000.00 | 250.00 | |
| (iv) All India Tourist Taxi. | 1800.00 | 450.00 | |
| (v) Auto Taxi (Autorickshaw) (three seating capacity) | 300.00 | 75.00 | |
| (vi) Auto Taxi (Tempo) Basic plus for every additional seat above three. | 40.00 | 10.00 | |
| (vii) Maxi Cab. (Regional) | 4000.00 | 1000.00 | |
| (viii) Maxi Cab. (State) | 5000.00 | 1250.00 | |
| (ix) Maxi Cab (All India) | 6000.00 | 1500.00 | |
| (b) STAGE/CONTRACT CARRIAGES. (FOR EVERY SEAT AUTHORIZED) | |||
| (i) Rural Service Bus. | 80.00 | 20.00 | |
| (ii) Inter-District Bus. | 120.00 | 30.00 | |
| (iii) City Bus Service | 120.00 | 30.00 | |
| For every standing passenger (Not more than 10) | 40.00 | 10.00 | |
| (iv) Inter-State Bus. | 300.00 | 75.00 | |
| (v) All India Tourist Bus | 300.00 | 75.00 | |
| VI. | VEHICLE USED FOR TRANSPORT OF GOODS ONLY. | ||
| (i) For the first 500 kgs. or less. | 340.00 | 85.00 | |
| (ii) For every additional 500 kgs. of load thereof. | 150.0 | 38.00 | |
| VII. | VEHICLE AUTHORIZED TO PLY PARTLY FOR THE CONVEYANCE OF PASSENGERS AND THEIR LUGGAGE AND PARTLY FOR THE CONVEYANCE OF GOODS. | ||
| CASUAL CONTRACT CARRIAGE. | |||
| (i) For every seat authorised | 120.00 | 30.00 | |
| (ii) Additional Tax for every 500 kgs. of authorized goods load thereof | 240.00 | 60.00 | |
| VIII. | TRACTOR (USED AS HORSE FOR DRAWING TRAILER) | ||
| (i) Not exceeding 2000 kgs. ULW. | 500.00 | 125.00 | |
| (ii) Exceeding 2001 kgs. upto 3500 kgs. | 800.00 | 200.00 | |
| (iii) Exceeding 3501 kgs. upto 5000 kgs. | 1100.00 | 275.00 | |
| (iv) Exceeding 5001 kgs. for every Additional 1500 kgs thereof. | 300.00 | 75.00 | |
| IX. | TRAILER DRAWN BY VEHICLE COVERED UNDER ARTICLE VII OF PART - B | ||
| (i) For the first 500 kgs. or less. | 340.00 | 85.00 | |
| (ii) For every additional 500 kgs. of load thereof | 150.00 | 38.00 | |
| X. | VEHICLES AUTHORIZED TO PLY FOR HIRE ON A SPECIAL ROUTE UNDER A PERMIT GRANTED BY THE STATE GOVERNMENT. | The appropriate tax payable under Articles IV to VIII together such additional fee as may be prescribed by the Government. | |
| XI. | MECHANICAL CRANE MOUNTED ON A MOTOR VEHICLES. | ||
| (i) Not exceeding 3000 kgs in GVW. | 240.00 | 60.00 | |
| (ii) Exceeding 3001 kgs. upto 7000 kgs | 460.00 | 115.00 | |
| (iii) Exceeding 7001 kgs. upto 10000 kgs. | 700.00 | 175.00 | |
| (iv) Exceeding 1001 kgs. for every Additional 1000 kgs. | 300.00 | 75.00 | |
| XII. | FIRE TENDER ENGINE AND WATER SPRINKLERS | ||
| (i) Not exceeding 3000 kgs. in GVW. | 300.00 | 75.00 | |
| (ii) Exceeding 3001 kgs. upto 5000 kgs. | 500.00 | 125.00 | |
| (iii) Exceeding 5001 kgs. upto 7000 kgs. | 700.00 | 175.00. | |
| (iv) Exceeding 7001 kgs. upto 9000 kgs. | 900.00 | 225.00 | |
| (v) Exceeding 9001 kgs. upto 12000 kgs. | 1100.00 | 275.00 | |
| (vi) Exceeding 12000 kgs. for every Additional 2000 kgs. | 300.00 | 75.00 |
SCHEDULE - II [See Section 5(2)] SCHEDULE OF ONE TIME TAX FOR TWO WHELLER, TRI-CYCLE AND NON-TRANSPORT VEHICLE IN RUPEE
| Four Wheeler in Weight | Trailer drawn by vehicle | Additional tax | ||||||||||||
| Sl. No. | Stage of Registration if already registered its age from the month of its First Registration. | upto 50cc | upto 100cc | upto 150cc | upto 250cc | upto 500cc | above 501cc | In-cycle | side car | upto 750 kgs. | upto 1000 kgs. | Addition of Every 500 Kgs above 1000 kgs. | Covered under Art-II Part-A Light Medina Heavy | for every 500 kgs. authorised under Art-III of Part-A. |
| 1 | One time tax at the time of fresh registration | 720 | 980 | 1200 | 1680 | 1920 | 2400 | 2400 | 720 | 2400 | 3120 | 720 | 1200 2400 3120 | 1200 |
| 2 | More than 1 year old but not more than 2 years old | 580 | 910 | 1150 | 1600 | 1830 | 2280 | 2280 | 680 | 2280 | 2980 | 680 | 1150 2280 2980 | 1150 |
| 3 | More than 2 Years old but not more than 2 years old | 640 | 860 | 1090 | 1510 | 1730 | 2160 | 2160 | 640 | 2160 | 2830 | 640 | 1090 2160 2830 | 1090 |
| 4 | More than 3 years old but not more than 4 years old | 500 | 810 | 1020 | 1420 | 1620 | 2030 | 2030 | 600 | 2030 | 2670 | 600 | 1020 2030 2670 | 1020 |
| 5 | More than 4 years old but not more than 5 years old | 560 | 750 | 950 | 1370 | 1510 | 1900 | 1900 | 560 | 1900 | 2500 | 500 | 950 1900 2500 | 960 |
| 6 | More than 5 years old but not more than 6 Years old | 520 | 690 | 870 | 1220 | 1390 | 1760 | 1760 | 520 | 1760 | 2320 | 520 | 870 1760 2370 | 670 |
| 7 | More than 6 years old but not more than 7 Years old | 470 | 630 | 790 | 1120 | 1270 | 1610 | 1610 | 470 | 1610 | 2120 | 70 | 790 1610 2120 | 790 |
| 8 | More than 7 years old but not more than 8 Years old | 420 | 570 | 710 | 1010 | 1140 | 1450 | 1450 | 420 | 1450 | 1910 | 420 | 710 1450 1910 | 710 |
| 9 | More than 8 years old but not more than 9 years old | 370 | 510 | 630 | 900 | 1010 | 1290 | 1290 | 370 | 1290 | 1690 | 370 | 630 1290 1690 | 630 |
| 10 | More than 9 years old but not more than 10 years old | 320 | 440 | 550 | 780 | 890 | 1120 | 1120 | 320 | 1120 | 1470 | 320 | 550 1120 1470 | 550 |
| 11 | More than 10 years old but not more than 11 years old | 270 | 370 | 470 | 660 | 780 | 950 | 950 | 270 | 950 | 1240 | 270 | 470 950 1240 | 470 |
| 12 | More than 11 years old but not more than 12 years old | 220 | 300 | 380 | 540 | 610 | 770 | 770 | 220 | 770 | 1010 | 220 | 380 770 1010 | 380 |
| 13 | More than 12 years old but not more than 13 years old | 170 | 230 | 290 | 410 | 470 | 580 | 580 | 170 | 590 | 770 | 170 | 250 590 770 | 290 |
| 14 | More than 13 years old but not more than 14 years old | 120 | 150 | 200 | 280 | 320 | 400 | 400 | 120 | 400 | 520 | 120 | 200 400 520 | 200 |
| 15 | More than 14 years old but not more than 15 years old | 60 | 60 | 100 | 140 | 160 | 200 | 200 | 80 | 200 | 260 | 60 | 100 200 260 | 100 |
SCHEDULE - III [See Section 7(c)]
STATEMENT INDICATING THE SCALE OF REFUND ON ONE TIME TAX PROVISION.
| Four Wheeler in Weight | Trailer drawn by vehicle | Additional tax | ||||||||||||||
| Sl. No. | If after registration or renewal cancellation of registration takes place. | upto 50cc | upto 100cc | upto 150cc | upto 250cc | upto 500cc | above 501cc | In-cycle | side car | upto 750kgs | upto 1000kgs | Addition at Every 500 Kgs. above 1000 kgs. | Covered under Art-II Part-A | for every 500 kgs. authorised under Art-III of Part-A. | ||
| Light | Medium | Heavy | ||||||||||||||
| 1 | Within 1 year of fresh registration | 670 | 905 | 1120 | 1570 | 1800 | 2260 | 2260 | 670 | 2260 | 2940 | 670 | 1120 | 2260 | 2940 | 1120 |
| 2 | After 1 year but within 2 years | 630 | 850 | 1040 | 1460 | 1680 | 2120 | 2120 | 630 | 2120 | 2760 | 630 | 1040 | 2120 | 2760 | 1040 |
| 3 | After 2 years but within 3 years | 570 | 795 | 960 | 1350 | 1560 | 1920 | 1920 | 570 | 1920 | 2580 | 570 | 960 | 1920 | 2580 | 960 |
| 4 | After 3 years but within 4 years | 530 | 740 | 880 | 1240 | 1440 | 1840 | 1840 | 530 | 1840 | 2400 | 530 | 880 | 1840 | 2400 | 880 |
| 5 | After 4 years but within 5 years | 490 | 685 | 800 | 1130 | 1320 | 1700 | 1700 | 490 | 1700 | 2220 | 490 | 800 | 1700 | 2220 | 800 |
| 6 | After 5 years but within 6 years | 450 | 630 | 720 | 1020 | 1200 | 1560 | 1560 | 450 | 1560 | 2040 | 450 | 720 | 1560 | 2040 | 720 |
| 7 | After 6 years but within 7 years | 410 | 575 | 640 | 910 | 1080 | 1420 | 1420 | 410 | 1420 | 1860 | 410 | 640 | 1420 | 1860 | 640 |
| 8 | After 7 years but within 8 years | 370 | 520 | 560 | 800 | 960 | 1280 | 1280 | 370 | 1280 | 1680 | 370 | 560 | 1280 | 1680 | 580 |
| 9 | After 9 years but within 9 years | 320 | 465 | 480 | 690 | 840 | 1140 | 1140 | 320 | 1140 | 1500 | 320 | 480 | 1140 | 1500 | 480 |
| 10 | After 9 years but within 10 years | 270 | 410 | 400 | 580 | 720 | 1000 | 1000 | 270 | 1000 | 1320 | 270 | 400 | 1000 | 1320 | 400 |
| 11 | After 10 years but within 11 years | 220 | 355 | 320 | 470 | 600 | 860 | 860 | 220 | 860 | 1140 | 220 | 320 | 860 | 1140 | 320 |
| 12 | After 11 years but within 12 years | 170 | 300 | 240 | 360 | 480 | 720 | 720 | 170 | 720 | 960 | 170 | 240 | 720 | 960 | 240 |
| 13 | After 12 years but within 13 years | 120 | 245 | 160 | 250 | 360 | 580 | 580 | 120 | 580 | 780 | 120 | 160 | 580 | 780 | 160 |
| 14 | After 13 years but within 14 years | Nil | Nil | Nil | Nil | Nil | Nil | Nil | Nil | Nil | Nil | Nil | Nil | Nil | Nil | Nil |