Orissa act 003 of 2005 : Orissa Motor Vehicles Taxation (Amendment) Act, 2004

Preamble

*Orissa Motor Vehicles Taxation (Amendment) Act, 2004**

[Orissa Act No. 3 of 2005][19th February, 2005]

An Act Further to Amend the Orissa Motor Vehicles Taxation Act, 1975.

Be it enacted by the Legislature of the State of Orissa in the Fifty-fifth Year of the Republic of India as follows

* For the Bill, see Orissa Gazette, Extraordinary, dated the 6th November, 2007 (No. 1499).

** [Received the assent of the Governor on the 19th February, 2005, first published in an extraordinary issue of the Orissa Gazette, dated the 25th February, 2005 (No. 370)]

Section 1. Short title

1. Short title.- This Act may be called the Orissa Motor Vehicles Taxation (Amendment) Act, 2004.

Section 2. Amendment of section 3

2. Amendment of section 3.- In section 3 of the Orissa Motor Vehicles Taxation Act, 1975 (Orissa Act 39 of 1975) (hereinafter referred to as the principal Act).

(i) the Explanation occurring under sub-section (3) shall be deleted;

(ii) after the word and numerical "Schedule-I" wherever they appear, the words and the numerical "and Schedule-III" shall be inserted.

Section 3. Amendment of section 3-A

3. Amendment of section 3-A.- In sub-section (3) of section 3-A of the principal Act, the words "including the Explanation thereunder" shall be deleted.

Section 4. Amendment of section 4-A

4. Amendment of section 4-A.- In section 4-A of the principal Act,-

(a) for sub-section (1), the following sub-section shall be substituted, namely:-

"(1) Notwithstanding anything contained in sections 3 and 4 of this Act, but subject to the other provisions of this section, there shall be levied and paid in respect of every vehicle of the descriptions specified in items 1 and 2 and every Motor Vehicle (being a Motor car, Omni bus and Motor cab) covered by items 6 of Schedule-I which is used personally or kept for personal use, one-time tax at the rate equal to a standard rate as specified in Schedule-III or five percentum of the cost of the vehicle whichever is higher:

Provided that in the case of a vehicle which is on road in State of Orissa, whether purchased or acquired inside or outside the State of Orissa, one-time tax shall be at the rate as specified in Schedule-III:

Provided further that the vehicles in respect of which one-time tax has already been realised shall not be liable to pay tax.";

(b) In sub-section (4),-

(i) the words and brackets "or a vehicle (being a motor car) is altered to a vehicle for which one-time tax is not payable" shall be deleted; and

(ii) the proviso shall be deleted;

(c) in sub-section (6), both the Explanations shall be deleted.

Section 5. Amendment of Schedule-I

5. Amendment of Schedule-I.- In Schedule-I of the principal Act,-

(i) in sub-item (a) of item 1, for the figures "90.00" and "135.00" appearing in column (2) against clauses (i) and (ii) respectively the figures" 150.00" and "200.00" shall respectively be substituted;

(ii) in sub-item (B) or item 4, for the words "six persons" appearing in column (1) against clause (i) and clause (ii), the words "three persons" shall be substituted; and

(iii) for the figures "216.00", "333.00", "414.00", "495.00", "603.00". "90.00" and "180.00" in column (1) appearing against clauses (i) to (vi) of item 6, the figures "1100.00", "1600.00", "2100.00", "2500.00", "3000.00" "300.00" and "600.00" shall respectively be substituted.

Section 6. Insertion of new Schedule

6. Insertion of new Schedule.- In the principal Act, after Schedule-II, the following Schedule shall be added, namely:-

SCHEDULE-III

(See section 4-A)

Sl. No Period of vehicle Motor Cycle with or without attachment Motor cabs Motor Cars, Jeeps. Omni buses used personally or kept for personal use not exceeding 2286 kgs. in ULW
Not exceeding 91 kgs. ULW Exceeding 91 kgs. ULW Not exceeding 762 kgs. ULW Exceeding 762 kgs. Not exceeding 1524 kgs. ULW Exceeding 1524 kgs. not exceeding 2286 kgs. ULW
(1) (2) (3) (4) (5) (6) (7)
At the time of Registration of new Vehicles Rs. 1500 or 5% of the cost of the Vehicle whichever is higher Rs. 2000 or 5% of the cost of the Vehicle whichever is higher 5% of the cost of the Vehicle or ten times of annual tax whichever is higher 5% of the cost of the Vehicle or ten limes of annual tax whichever is higher 5% of the cost of the Vehicle or ten times of annual tax whichever is higher
If the Vehicle is already registered and its age is.
1 Not more than one year 1500 2000 9800 14100 20800
2 More than 1 year but not more than 2 years 1400 1870 9100 13100 18400
3 More than 2 years but not more than 3 years 1300 1740 8400 12100 17000
4 More than 3 years but not more than 4 years 1200 1610 7700 11100 15500
5 More than 4 years but not more than 5 years 1100 1480 7000 10100 14100
6 More than 5 years but not more than 6 years 1000 1350 6300 9100 12700
7 More than 6 years but not more than 7 years 900 1220 5600 8100 11300
8 More than 7 years but not more than 8 years 800 1090 4900 7000 9900
9 More than 8 years but not more than 9 years 700 960 4200 6000 8500
10 More than 9 years but not more than 10 years 600 830 3500 5000 7100
11 More than 10 years but not more than 11 years 500 700 2800 4000 5700
12 More than 11 years but not more than 12 years 400 570 2100 3000 4200
13 More than 12 years but not more than 13 years 300 440 1400 2000 2800
14 More than 13 years Equal to annual tax Equal to annual tax Equal to annual tax Equal to annual tax Equal to annual tax

Explanation- Cost of Vehicle shall include all taxes, duties, etc. charged by this dealer as per the invoice.".

SECTIONS