Punjab act 004 of 1924 : Punjab Motor Vehicles Taxation Act, 1924

GOVERNMENT ^OF

PUNJAB

..

DEPARTMENT ^OFLEGAL AND.

LEGISLATIVE

AFFAIRS

The Punjab

Motor Vehicles Taxation Act, ¹⁹²⁴

....

(PUNJAB ^{ACT 4OF}

1924)

{As amended^{up to31st}

August, 2004)

)

J^I

----

--- ^.. Printed by ^:

The Controller, Printing

and

Stationery Department,

U.T.,

Ohd. R..27-00

1

THE PUNJAB MOTOR VEHICLES

TAXATION ACT,

1924

(Pu;,,JAB^{Acr 4or}1924) Secuon CONTENTS Page l. Short title.

extent and commencement.

3

2. Definitions.

3

3. Imposition

of ^Tax.

5

3-A. Retrospective

notificauon.

5

3-B.

Imposition ^oftaxin

lumpsum ^onmotor vehicles.

5

3-C. Refund

of^laxincertain cases.

5

3-D. Imposition

of^taxin

lump ^sumof

four wheeled

6

personalised motor vehicles, 3-F Refund of^lax

paid ⁱⁿrespect

of

four wheeled

6

personalised motor vehicles. 3-F.

Levy

of

special

road^tax.

7

I I

7-C.

Re-determmauon of tax.

9

8.

Offences and

penalties. 10

9

Compounding

of

offences. TI

10.

Recovery

of tax or additional tax

imposed

under IT sec1100 8 or sccuon's.

11.

Recovery

of on

arrear of tax.

11

I

1-A.

Payment

of interest.

11

11-B. Power of

Licensing

Officer to recover

tax, 12 interest and

penalty 11-C

Liability

of transferee of

vehicles. 12

12.

Appeals. l3 12-A Revison. 13

13 Refund and

exemption. 14 j

4.

Bar lo

junsdrction

of

civil and

crimmal courts in 14 matters of taxations. 14-A.

Cogrugence

of

offencess. 14 14-B.

Power to

slop

search and

seizure. 14 14-C. Tax

payable by

dealer or manufacturer. 15

15 Power of State

Government to make

mies. 15

16

Delegation

of power.

16

(ri)

.

.,

(PUNJ,\B^AC14OF1924) 1TUE PUNJAB MOTOR VJi:lllCLESTAXATlON ACl? ¹⁹²⁴

[Received ^theassent of ^theGovernor

of the

P1111jab⁰¹¹the 25th November. 192./, ^{antl that}

of ^tileGol'er11or-Ge11eral^on the 25th

Ja1111ary, 1925,

and was

first 1publ?J,eJ in the

Punjab

Gazelle

of the JOtlt January, 1925.J

4

Amended by ^the

Adaptauon ^or Laws

('nurd

Amendment)

Order,

1951.

>Amended

by Punjab ^Act14or

1954.

Amended ^{by the}Indian

Indepen- deuce (Adaptation ^of

Bengal

and Punjab (Acts)

Order,^{1948 GG.0.} .lO).

Amended by ^the

Adaptation ^of Laws Order. 1950.

•

Amended

by

1he Punjab

Act 2 or 19-10

Amended t,y ^the:Government^of lodia lAdapu11ion^of

Indian Laws) Order. 1937. 'Amended

Pun1ab ^{AclIOof I925} Whelhcr

repealed^orotherwise affected

by kgislauon

J

1nC Punjab

Motor Vehicles

T3)(3IIOO

Act, 1924. Short utle

2

·1 No

1. For S1:11ement or

ObJetts

and Re3S01\S, ^seeP11njall Ga:rtle, 192-1.

Part I, pages 64-65 tor Select Comm111e:e·s Report.

:s1.'I! Punjab

Gau11e, l!.'

proc:ecdmgs m Council see PunJab Lc:g1sl1111ve Council

Debates, Vol

VI, pages 372-79, ^nndS74 and Vol VII,

pages 309-16 ^311d332-39.

2. See

Punjab

G11:tflt, 1925, Pan

1, pages 60 65

3 ^ForS12ten1C11l^orObjects ^andReasons, ^seePull)ab Gmett«: ^\925. Extraordm:IT)',

p:agc 72, and ^for

Proceedings

in Council ^iuPunjab Lcgislatsvc Council

Debates, Volume Ylll-B pages

1298 ⁹⁹

4 F<•r Stntcnll!nt of

ObJcCts

and

Rnsons, ^seePunjnb Gazelle 1940, Extraordinary,

page 200, ^sndfor

Proceedings ^mAssembly ^s??Punjab Lc:gisliitive Ass.:mbly

Debates,

Volume^{XL P.5S7.} and Volume ^XI-A

pages 270--93

and JM-89^..

5. for S1a1ement of

ObJC:ClS .md Reasons, ^seePunjab

Government Gozeu«. (13x1T111.mlinury),

19S4,

page 278 :,-

Year

1924

4

Whether repealed or other affected

by

legislallon 'Extended Lo

Pepsu

Terrin PunJab Act, ^S

of 1957 'Amended

by Punjab

Act

.30 of J >Amendedby

Pun1ab Act 5

of II) 'Amended by PunJat,

Act 32 or

I

$Amc:ndedby Punjab

Act

25 of I

•Amended

by

Punjab

,\ct 25 of

I

\\meoocd by PunJ11b Act 4

of

19', 'Amended

by PunJab

Act 24 of I?

'Amended

by

Punjab

Act

9 of 19, 1°Amcndedby

Punjab

Act 13 of I

11 Amended

by

Pwl)ab

Act 17 of I

"Amended

by Puajab

Act I

of 19:

1>An1cncled by PunJ:ib

Act

12

of I'

••Amended

by

Purgab

Act

22 of

I

1

rsa\mcnded by

Punjab

Act 12

of21 11AmmJecfby Pumab Act

7 or

201

2

J

Shon title The

PunJab Motor. Vehicles Taxation Acl

\924

2

No.

4

Year

1924

I

for

Staremem of

Objects and

Reason's, Jet".

/>11nj,1b Gm,'f!rnm!'nt Go..,rf/e

(Exrrnoni 1951, page 339

2. For

Sta1cmcm of

Objects

and

ReDSon·?. ,,.,.

Punjnb

GovernmeJ1t Cnzeite

(Extr.aord1961, page

I J

11-12

3. For

Statctlll!nl of

Objects

and

Rc::ison's, u?

Punjab Governmenr Gazett«

(E1m:aordl

936, JY.18C 199

4.

F'or

Suitcmcnt of

Objects

and

ReilS()n's, stt

Puninh Gm-rnimcnt

G11u:11r (ExtmordJ

963, page 1164 S. For

S1atemcnt of

ObJcclS

and

Reason's, set.

P,.,nJnb Gov,:rnml'nt Gozc11e

(?trnord,1964, page

915-37

6.

For

Statement of

Objects l!lld

Re?n·s. tf't'

P11njobGo,-ernmo:nt Gn=e1te

(E"1raord1I

965, page 1130.

7.

For

Sta1cmen1 of

Objects and

Rel.Son's. see

Prm1nb Governmem Gn?ltte

(E,nraordi1971, page 70.

8 For

Statemeru of

Objects

and

Reason's, see

P1111)nbGo,·,,rnmcnr Gnume CE.xlrllordi,1974 pngc 1746.

9

For Statement of

ObJCCIS and

Reason's, see

Pmynb Go1v,r11ment Gareu«

(Extrnordi11973, page

284

IO

For

Statc:mcnt of

ObJC:ClS and

Reason's. sec

P1t'!}ab

Govenrmt.'11t Gozettr

(.E:ttraordudaled the

Jrd

February.

l91U page 182

11

For SU1tm1tn1 or

ObJects and

Reason's, see

Punjab G1mm1mcn1 (,a::e((e

ll:xtr.1ord1r1l:11cd

the 30th

August, 1983, page

I 044

12. For

Siatement of

ObJccL?:ind

Rc:ison's. sl.!e

Pun1nb

Gon:mmt'nt Gtn.ette

(E!\traordfocblcd the 15th

December, 1986. page 14)). lJ For

Satement or

OhJC:CIS :ind

Reason's, see

Pun.Job

Gowr,,mcnt Gn;e11e

(Extruordindoled Ille 21st

December, 1992, p:igc 2268

14

For

Statement or

ObJC<'ts and

Rcasoo's. see

P11111,1bGo,wnmt11t Gnu11e

(E.xtraon:hndaatd the

Sth

Apnl, 1992, page 824 1:'i

For

StatCll'lc:'nt of

ObJtXIS and

Rcu!ln's,

tf'i'

P11ninh (;m,,,11me11r

G"::l'fte (Fxtraordtn:daacd the

9th

MJrch.

2000, page

I

98,

16.

For

Sto1emcn1 of

Ob;ects and

Reason's, SIY

J>11,1Jnf> Go11•r,1111en1Gn.r((e

(Eitlrnord1111datel.l ahc

191h Morch. 2001 page Sil

I

I

I

I

I

t I

I

1..J

3

,

,· J[(a) "Commissioner" means the State

Transport

Commissioner, Punjab ^and

includes any other officer

appointed by

notification in

the Official

Gazette 1Jl tlus

behalf

by

the

Government; (aa)

"Government" means the

Government of

State of

Punjab

in the Department ^of

Transport.] ?r(a1)

"four wheeled

personalised motor

vehicle" means a four wheeled motor

vehicle other than a

transport

vehicle,

omni

bus,

road roller, tractor,

motor

cycle

or invalid

carriage.]

J.

( [J

The Act

may be called the

Punjab

Motor

Vehicles Taxation

Act, Short

ulle, extent and eommence- menr,

(1) ¹¹

extends to

2lPunjab.] {3) ^1t

shall come mto force on the

Ist

day

of

April,

1925.

2.

ln

this Act

unless there

is

anything repugnant

an the

subject or ?ream

"invalid

carriage" means a

motor

vehicle the

unladen

weight whereof does not exceed

JOO

kilograms

and \\ hich ts

specially designed ^and

constructed,

and not

merely

adapted,

for the use of a

person

suffering

from some

physical

defect or

disability, and used

solely

by or for such a

person;J 6[(a11i)J"licensing

officer" means

7[aperson]

appointed by

the

'[State) Government to

perform

the

duties and exercise the powers

im- posed ^orconferred upon

a

licensing

officer under

this Act

.

1924.

An

Act to

impose

a tax on motor

vehicles in

'[Punjab]. Whereas 1l rs

expedient

LO

impose

a

tax on

motor

vehicles 10

'[Punjab] and

whereas the previous

sanction of

the

Governor-General under sub-section {3) ^ofsecuon

80-A of the

Government of India

Act has been

obtained;

ti is hereby

enacted a.s follows - context

1.

Subs111u1cd for

the wo1d ^..

E.ist

Punjab"

hy

A1hp1ation

laws

(Ulrd

Amendment) Order,

1

'>51

2

Subsututcc.1 for 1he words ··wt

Pun1nb"

the

Adaptarion

of lows

Order, 1950

3

Inserted

by

Punjeb

Act

22 of

1993, seeton 2.

•l.

Inserted

by

Pun1ab Acl 12 of

1993, ?ecton 2

S

Inserted

by Punjab

Act 11 ot

1987 secuon 2.

6

Releuered 11s

"{a 111)"' by Punjab

Act

22 ul

1993. section 2.

1

S11b?111u1ed for

the word "an

officer''

by

Punjab

Ac!

JO of

1961, Seeton 2

8.

Subs111uu:d tor

rhc words

"Provincial"

by Adaptation

of

Laws

Order. 195Q

4

1[(a1v)

"motor cycle"

means ^a two wheeled

motor vehicle, inclusive of any detachable

side-car having an extra wheel attached

to ^a motor vehicle.]

• ··registra?wn·· means^the

registralton of a motor vehicle

under the

prow,ions

of ^theMotor Vehicles ^Act,

1939

(Central ^Act -t of

1939);) (c)

?[(cc) 1[/bi)

"owner" ^{for the}

purpose of

transport

vehicle

means the owner of a transport

vehicle ⁱⁿrespect of which ^a

perrrut ^hasbeen granted ^orcountersigned

under the

provision

of

the Motor Ve- hicles ^Act.1988,

and mcludes-

(a) ^theholder ^ofa

pemut in

respect

of such vehicle includ-

ing ^theholder ^ofa

goods

carnage permit ^forcarriage of

goods ^{foror 10}connection with a trade ^orbusiness carried ^on

by ^the

permit

holder;

(b) ^anyperson ^forthetime being mcharge

of ^such vehicle;

(c) ^anyperson responsible ^for themanagemcnl

otihe

place of busmess of such

owner; and (d)

Governrnent ^oraCorpornnon established

under ^theRoad Transport Corporation ^Act,1950,] ·'prescnbcd" means prescnbed^by

rules made

under ^thisAct^;

.

2[(a")

"m1111

bes"

means ^a

stage carriage having ^the

capacity ^to

carry not ^morethan

thirty passengers excluding ^thednver^{and the} conductor; 1

(b)

"motor vehicle''

inc:ludes a vehicle, carriage:

or other

means of

conveyance propclleJ,or

which^may be

propelled.^onaroad

by electncal ^ormechnmcal power

either entirely or partially; (d)

S[(e)

\

\

\

•

I

"tax"

means^{the mx}imposed

under ^this Act ;

"token"

means ^aticket ^tobedisplayed^ona motet vehicle ^{as an}

mdicauon ^thatthe^taxlevrablc thereon has ^beenduly paid ^orthat no tax is

payable'] 6[(1) ^thewords^and

expressions used in^{this Actbut not}defined and

defined ^intheMotor Vehicles ^Act,

1988

(Central^Act59

of

1988),

shall ^{have the}meaning, respccuvely, ass1gned to them^mthat

Act.]

I Subs111u1cdby Pu11111b^Acr12

of 2000, section

2.

2 . Inserted

by

Pun1ab ^Acl:Uof

1993.

secnon^2. .l Inserted by PunJab ^Actibid,

?ccuon

2

4 Inserted by Punjllb

Acl I of 19117, secncn 2.

,,

S. tnsened by Punjab ^Act2ol1940, seeuen 2.

f

6 ln?erced by PunJnb ^Acl12 of 1993. section ^:?.

lmpos111on ^of II\'(

Rctro?pc:ttivc:

non fiaal ;on '{(3-A)

(

..

Rehmd ^ofta>,.ⁱⁿ cc:rtam

c11ses Jmpo?111on ^of

1111t in lump ^{sum 011} motor-cycles

I. Suhsututetl

for

the v.anl

..

the

rate spcc1f1cd ,n \ht Schedule lo 1h1s ,t,c1··

by PunJ3b A.:t \4 of t9S4.

2 Sub$1ilutcd

for

the word "rupc:?s t\wn1y thousand"

by Punpb ,\cl ll

of 198\.

section

2

J ,\dJed by PunJab

t\c:I 9 of 1975,

scc11011 2 I tn?r1cd

by PunJab ^Acl13 of 1981, ,ect10?

5 IMc:rtcd by Puniab ^Act 12 ^ot2000.

secuon^l =..:.-----

Not'-v1thstnndt.nganytlung contained in ^thisAct,-

(1) ^anot.ificaLion wider

section³

may be issued ^{so asto}be e ffecttve ^onand

from the commencement

of

the Pun

Jab Motor Vehicles

Ta." Act,

1981.

(ii) ^{the tax.}payable

by virtue of notiCication

referred to ^m

clause (i) ^forthe

quarters commencing ^{onthe 1stdny} of October. 1980,

and

the 1st

day

of

January. !981, may be

paid

within ^aperiod of one month ^fromthe date of

publication of ^that no11ficat1on.] ·[(3-B) Notwithstanding anything contained ⁱⁿsection^{3, onand} fro:n

the courrncncement

ot the Punjab

Motor Vehicles Taxation (Amendment) Act, 2000. ^{tax on a}motor cycle sbn\1 ^beleviable ⁱⁿlump ^sum, as

may be notified by the State Government ^on the basis of

the

price

of ^the motor cycle, subject

to the maximum of^ten

per cent of

the value of

the motor cycle.

(3..C)

Where ^anowner of ^amotor cycle ^mrespect of which ^taxhos

been

paid ⁱⁿ

lump ^sumunder

section 3-B.

ceases^tobeU1e resident ^{of the}State^of Punjab ^andtakes alongwith lum such

motor cycle ^or if ^theownership

of ^the motor cycle

is transferred to ^a

person

having residence

outside ^theState of

PunJab. ^thenparual

refund of ^the

lump ^{sum taxso}paid, shall ^beallowed ^as hereunder specified^:-

5

3 .

(I)

A ^taxshall

be lev,able ^onevery

motor vehicle ⁱⁿequal

inslalments for quarterly periods commenc1ng on the first

day

of

Apnl, the

first

day

of

July,

•• ^thefirst day of October

and ^thefirst day of January. ^at'[such

rates ^not exceed- ing 1[rupces

thirty-fi-.e thous:.m for ^aperiod of one

year, ^astheState Government ^mayby notification direct:

Provided ^thatanvbroken period in such quarterlypenods shall, ^{for the}

purpose ^oflevying ^the tax. be considered ^asa full period ^.

1tProvided further ^thatinthe case of^amotor-vehicle, registered^{in any} State, other ^thanthe State of

PunJab. which ^isbrought ⁱⁿ the State ^onthebasis of

a temporary pemut granted under section

62 ^ofthe Motor Vehicles ^Act,1939 (Central ^{Act? of}1939). ^tax shall ^beleviable ^{for the}penod of ducuhon of ^the

temporary permit^onfortnightly basis and^anybroken penod of a fortmghl

shall, for ^the

purpose

of levying

the^tax, be considered ^{as a}full fortnight.)

(2) ^{The tax}shall ^be

paid ^upon a hcensc

to be taken ^outand

paid

for under the provisions of

thrs ^Act

by the

person ^whokeeps the motor vehicle

for use.

8

6

Senal

Duration of use after ^the No. ^{date of}

registration

of motor cycle

1. Less than three years.

2. Three years ^ormore. but ^lessthanSilt

years.

3. ^S1x

years ^or

more, but less than rune

years.

4. Nrne years ^ormore Amount of

refund of^tax on motor

cycle Sixty per ^{centof the}amount^of tax

already paid

under secnon 3-B Forty per ^centofthe

amount^or tax

already paid

under section

3-B. Twenty per ^centofthe

amount^of tax

already paid

under section 3-B Ten

per

cent of

the amount of tax

already paid

under

section 3-8. lmpos,1ion ^of 1:1, m

lump ^sum un four wheeled personalised motor vehicles R1:fund of^tax p:iiJ ^'"

respect of four wheeled personatised motor vehicles (3-D). Notwuhstaading anything

containedⁱⁿsection ^{,. onandfromthe} commencement of the

Punjab

Motor Vehicles Taxation

(Amendment)

Act, 2000, tax on

a four wheeled

personalised

motor vehicle shall

be leviable in

lump-sum, as

may be notified

by

the State Government

by

nouficauon on the basis of

the price of ^thefourwheeled

personalised

motor vehicle,

subject ^tothe

maximum of

ten

per

cent of the value of such four

wheeled

personalised

motor vehicle. (3-E).

Where^an

owner^ofafourwheeled

personalised

motor vehicle ^iu respect ^of

which^{taxhas been}

paid ^m

lump ^sumunder

section 3-0.

ceases^tobe the residenl of

the State of

Punjab

and

takes

alongwith

him such four

wheeled personalised

motor vehicle^orifthe

ownership ^ofthefourwheeled

personalised motor vehicle^tstransferred^{to a}

person having

residence outside

the State of Punjab, ^then

partial

refund ^{of the}

lump ^sumtaxso

paid.

shall^beallowed^as hereunder

specified ^:-

Sena ^IDuration of^useafter the

Amount of refund of

ta."< No date of

registration

of

lhe^onfour wheeled

personalised four wheeled

personalised

motor vehicles motor vehicle. Less than three years. Sixty^{per cent}of ^theamount^of tax

already paid

under

section 3-0

2. Three years ^ormore, Forty per ^centof

the amount of

but less

than^six

years. ^lax

already paid

under

section ^3-D

3. Six years ^or

more, but

Twenty^{per cent}of

the amount of less ^thannine years. ^tax

already paid

under section ^3-D

4. N me

years ^ormore. Ten per ^cent of the

amount of tax already paid

under section

3 -D

J

•

7

Levy ^of

special ro,ld ^tu 11\scrt?d by Pun111h^{Ac1 22of} 1993. section ^3.

• Obhgiitiol\ ^of pC'rsons \e?p1ng mutor vehicle?

to make

decl .. rnt1on :Ind

10

p&y ^13?

(3)

Every person ^who owns any

motor vehicle which ^{is letfor} hire,

shall, ^{for the}

purposes

of this Act,

be deemed ^LO be the

person ^whokeeps the

motor vehicles

for ^use 1{3-F^{(1) In}o.ddmon ^to the ^taxlevied

under section 3, ^onand ^fromthe commencement ^{of thePun}

Jab Motoc Veluclcs Taxalion (Amendment)^{Act, l993,} and subJCCl ^lotherules made by the Government

under this ^Act,

there shall

b?

levied ^and

paid ^totheGovernment, a special

road

tax

on transport vehicles ^at

th

rates ^as

may

be

spect fled

by ^theGovernment but ^notexceeding

the

rates specified in Schedule

'A' ^tothisAct.

(2) ^The

rates^ofthespecial road ^{tax as maybe}specified under s11bi

section (1), ^mrespect

of stage carriages

shall ^be

apphcable^to and charged ^on

thj onnre distance permitted^tobe covered.

(3)

Where ^atransport vehicle ^is

plied

without ^avalid

permit or rf it is

in any other

manner not authonsed by

the

pemut to be phed.

there shall

be levied and

paid ^totheGovernment further special road ^{tax rn} addition ^{tothe tax}payable under sub-section(/), ^onsuch vehicle ^atthe

rates ^{as roay} be specified but ^not exceeding ^the

rotes spcciiiedⁱⁿ tuis behalf ^mSchedule' A' ^{totrus AcL}

(4)

Where ^atransport vehicle registered^inaState other than the State

of PunJab, enters^theState of Punjab, ^the

special road ^tax shall

become chargeable. on such entry

in the ptescribcd manner.

Expla11ation.-For^the

purpose ^of

special road ^taxlevied

under ^thisAct, transport

vehicle

shall mclude

non-tranSPOn vehicle ^whenused ^astransport vehicle by ^the

owner]

4.

(/)

Every person

who keeps a motor vehicle for

use shall fill up and sign ^adeclarauon m the prescnbed Iorrn,

slating the pres<'ribed particulars, Md shall

deliver^thedeclaration as filled up and signed

by him ^tothe ucensmg officer

before ^the30thday ^ofApril, 1925 ^orifsuch

pcr<;on commences ^tokeep ^the motor vehicle

for ^use ofter the 10th

day

of

Apnl, 1925 ^thenbefore ^the

exp1rat1on of 21

days ^fromthe

da) of ^hisconunencmg ^tokeep the

motor vch1dc ^{for use,}

(2) ^{The taxto}which be

appeius by

such declaration ^tobeliable shall ^be

paid ^{by U1e}

person keeping the

motor vehicle,

if for the

first quarterlyperiod before ^the30thday ^of

April, if for ^thesecond quarterlyperiod before the ^31st

day ^of

July, ^ifforthe third

quarterly period

before ^the 31st day

of October,

and tf for the fourth quarterlypenod before ^the31stday

of January:

Provided ^thatifsuchperson commences ^to

keep ^the

motor vehicle ^for use, after

the ^I0th

day of

April.

1925, ^heshall^pay the first mstahnent

due before the

expiration

of

21

days from the day

of his

commencing to keep

the

motor vehicle for ^use.

===?-=----= ^-

8

(2) ^Toe

special ^{road tax}payable under

section 3-F in respect ofa

tran!'"OOrt vehicle shall

be

paid ⁱⁿ the

prescribed manner ^· Provided ^thatunless ^themanner ^isprescnbed. the amount of^taxpayable

quarterly^andmonthly

shall ^beone fourth ^andonetwelfth. respectively, of the

annual

rates of^taxspecified ⁱⁿSchedule 'A' ^tothis ^Actreferred ^{to in} section 3-F)

5. Whenever

any person. who has delivered ^adeclarauon under

·(scct10n ^4and

4-A)

becomes hable ^{to an}addiuonal ^tax

by

reason of ^hrs

keeping o

greater

number of

motor vehicles, ^{forusethan he has}slated in the declarauon

or by

reason of any change ⁱⁿ the character of any

motor vehicle

kept by ^himfor use, he shall fill up and sign an add1ttonal

decla.ratton specifying with reference ^to such liability ^the

particulars required

under 1[sect1on^{4and 4-A)} Such person

shall deliver the ado1t1onal declaration ^sofilled up and

signed and pay such add1honal ^tax as

by

the last mentioned declaration appears ^tobe payable^{by him tothe}licensing officer

before ^the

exp1rauon of ^2l

days ^fromthe day ^{of lus}becoming ^soliable as aforesaid ^·

Provided ^{tbal when}

paymcnl ^ismade of additional ^laxby

reason of any change ^inthecharacter^ofany motor vehicle, ^anallowance shall ^{bemade forthe} U1X already paid. 1[(5-A) ^{11 asa}result ofrev1s1on ofrale of^{U\X as may}be

specified under section ^3orsection 3-F. ^amotor vehicle ^{or a}transport

vehicle, ^as the ^case

may be, ⁱⁿ

respect

ofwh1ch ^taxhas been paid.

bi:comes liable^{to taxala}high rate, the

owner ^or

any person having pol>sess1on or control

of the

motor vehicle ^or transport

vehicle, ^{asthe case may} be, shall,

within^{the time} allowed ^for

pa?ent of tax for ^thefollowing year ^orquarter or month thereof,

as the case may be.

pay add1tionol

ta."<^ofasumwhich ^isequal to the

dt ITcreuce bt!tween the ^taxalready paid ^{and the tax}which

becomes payable at the

higher

rate due ^tosuch

revision m

respect ^{of such}vehicles for the remainder

of

the complete

current month ^{of the} quarter ^ortheyear, ^as the ^case

may be,

and

the licensing oflicer

shall ^not

issue ^a fresh token ⁱⁿ

respect

of such vehicle until such

umoU!'ll of^tax bas been paid.]

6 . The licensing

officer^may direct ^aspecial

notice ^tobe served upon any person requuing

such

person to ult up. sign

and deliver ^to the officer named in such notice,

a form of declnrnlion ^tobeleftwithsuch nouce, stattng whether such person ^isorISnot

liable ^tothe

payment ^ofany

ta.'< and ^lo

pay ^{the tax to} 1(4-A ^{(I} In}

respect ^ofatransport velucle ^anowner shall ^alsobe required ^tomakedeclaratton ⁱⁿ the

prescribed ^formstaling

the

prescribed particulars. Service ^of

$1)(.'Cio.l OOllC:C ^lom4lcc d?t.larauon aml

10

pay

tax. Obligation ^on revision ^ofrates of

t:ix. Obligation ¹⁰ malcc additional d?ct:iralion ^and lo

pay rurthcr

13)(.

Obl1gJ1ion¹⁰ m:1kc dccln.ra1ton

111

respect

ol tr:insporl vehicles ¹⁰

pay special ^{road rex} ?

\

\

\

I ^'

l ln?cneJ by

the ^/\ctPunJ3b ^Acl 22 ^of1993.

secuon^.i.

2 Subslltutcd

for

the wort! "preceding ?ecuon" by ^the/\cl1bl1l. section

S

3 lnscflc:d by ^theActibid. section ⁶

...

9

I. Substituted by Puniab

.t\ct 22 of 1993,

section

7.

which ^heappears by ^suchuccl3ration, to be liable

co the

person

named therein before ^the

expiraflon

of 14

days

from ^the date of

the

service of

such

special

• Re-dt:termina- uon of ^tax lllX,

M;11ntena11ce of :u:counts and dctcnmnahon ^of 7-C.

(/)

If^mconsequence

of^aninformation. the licensing

officer discovers that ^thetaxdue from ^theowner bas been under determined ^orescaped dt:tcrminauon ⁱⁿ

any year. ^the

hcensmg officer,^may, at

any time,

within

ten

years following ^theclose^{of theyearfor} which re-determination ^istobemade

7.

Every licensing

officer shall

grant and

deliver ^toevery person^whoGiant ^utlicense pays ^tohim ^thefirst

instalment ^oftaxdue, ^alicense ⁱⁿ which shall

be

specified the

particulars

of ^{the tax}

paid,

with^any other

particulars ^thatmaybe

prescribed. The

hcense shall ^bedated^onthe

day of

granting ^thesameandshall

expire ^on the

3 l st

day

of March,

next follow mg. 1[7-A.^{(J) The}

licensing officer, for the

proper realisation of tax levied

Owner ^tuf11m,sh under ihis^Act,shall

after

giving ^anopporturuty ofbeing heard, require ^any

owner security of ^thetransport

vehicle ^to

deposit ^assecurity an amount

not exceeding fifty thousand rupees ^mthe

prescribed manner where such ^anowner makes^adefault

in the

payment

of^taxunder ^thisAct for a conuouous penod

of^twomonths ^ormore.

(2)

Where ^the

security furnished by an owner of a

transport

vehicle under

sub-secuon (I) ^isintheform of a surety bond

and ^the

surety becomes insolvent ^{or ts}otherwise iucapac1tated^or dies or withdraws,

such owner shall wilhm fifieen clays

of

the

occurrence of^any of ^theaforesaid

events. inform ^the licensing

officer^and

shall within thirty^days of such

occurrence, furnish ^afresh surely ^bond

(3)

1111:: licensing

officer^may,by ^an order in writing

for

good

and sufficient cause and alter

giving

the owner ^areasonable opportunity^of

being

heard,

forfeit the whole^or

any part

of ^thesecurity furnished

by ^such

owner^forrealising^any amount of tax, interest^orpenalty payable

by him under

tlus Act.

(4)

Where

by

reason^ofanorder under sub-section (3), ^thesccuruy furnished

by ^suchowner ^tsrendered

msulficient, he shall

make^upthe deficiency in such

manner and withm such ^{tune as}

may be

prescribed.

(5) ^Thelicensing

officer^{may, onan}applicauon by ^suchowner release the

security furnished

by

him^or

any part thereof, ^{if thesameisno}longer required to be retamed

for the

purposes

of this ^Act 7-B.

(/)

A:n owner of^atransport

vehicle may be

required ^tomaintam such

accounts ^{as maybe}

prescribed ^{and to}submit the same^tothe

licensing officer ^{asand when}

required.

(2) ^{If the}

licensing

officer^is satisfied ^{that taxhasnotbeen}correctly paid ^ortheowner ^{bas not}furmshed declaration ^asprovided ^msub-section (1)

of section 4-A^orhas

given

inaccurate particulars ⁱⁿ the declaratton,

he shall.

after grving ^the

owner ^areasonable

opportumty of

being heard, proceed ^todetermine the amount of^taxdue and recover the same. no ace.

,

10

I

?-

(2) ^Thehceos;,,g omccr, ^{may, alany} time, w1lhlll ^oneyear from ^the

dale of any order passed ^{by himand} subject ^losuch conditions ^asm<1Ybe preso<1bed rectify ^any

clerical ^ororilhmetical error apparent

from ihe record.] ?

and

after g,ving ^the

owner a reasonableopportumly in lhe p,escnbed manner of

being

heard, proceed to re-deterrrnne the ^taxpayable. (b)

fails ^tostep the motor vehicle when required^todo ^soby the said

officer ^or obstructs ^anyofficer Ul the exercise of ^the

powers conferred by section

14-B, shn\\ ^on conv1cuon ^be punishablE:^with

floe, wtuch ^mayextend ^lo a sum equal

lo twice the average monthly Lax payable, in respect of such vehicle, ^or rupees ^five

Lbousanc\, whlchever ^,s more.

(a)

keeps ^inhispossession or control

any motor vehic\e, ^inthe State, without having paid ^theamount

of ^taxdueinaccordance with ^the

prov1s1ons of this ^{Act m}respect of such vehicle ^or keeps ^themotor vemc\e ^{for use}without having proper

licence or furnishes ^a declaration under section ^4orsection 4-A.

wherein the particulars requued by or under this

Act ^tobe furnished, are

not fully

and tntely st.ated ; ^or 1{8.(1)

Whoever- /JJ ^{If a}

person (al

fails ^tofurmsh a declarauon in accordance

with the proV1sions of ^this Act, ^or(b)

fu,rushes a declarauon wherein particulars prescribed^10betbetei,., are not fully

and uuly stated, ^the hcens,ng officer ^may after malung such enquiry, ^ashedeerns 61 and

afte, heating the

person,

if

he desim ^10bebeard, onposc ^onsuchperson any ^{tax or}

odd1nnnal^taxforsucb quarterlyperiod^orperiods, as the hcens;ng

officer ^may[Ind

that such

person ^IS bable ^to

pay under uie

p,r,v,s1ons of this Act and ^n,ay

also impose ^apenalty, which ^mayc<1end ^to

twice th• aJOount of ^{the taxto}which he ^,sfound

hable. y t. lnset1cJ

by l'unjab /\cl 22 of ^I993. section ^R.

(2)

Whenever, the \itcnsing

officer determines ^orre-determines the

tax. in respect

of a transport

veh,cle under section

7-B ^or in respect

of

on o\\,1cr of mo1or-vc\11cl• under section ^{7-C a;the} case may be, which such

owner w"as ltable ^to

pay, and has ^notpaid,

the hi.:ensing

officer, ^may, after giving ^an opportunity^of

being heard, ^nlsodirect ^that such

owner shall pay IJ\ the p,escnbed manner by ^way of

penalty,^{asum not} esceeding ^five

times the amoun1 of ^IWl so

assessed

subject ^{to a} minimum ^{of five} thousand

rupees. Offences ^and Penalties \I

• \ .

11

P:iymenl ^of 1ntcrc:.s1 Recovery ^{of on} .il'TC3r of ^tax. Recovery of ^.ex OT :idd1tiOt1al 13!\ ,mposed under

section ^{8 or}

cect\on ⁹ Compounding^of offences

I Subst11u1ed for the word

•·co\lcclor''^bYPu11Jt1b ;\cl 22 01 I

993,

?i:c11on ^9.

2. lnscr1c:d by

the ,\cl Ibid.

scc\1/'ln \0.

1{(11-A).^{(/) If an} owner fails

lo

pay

tax du• front \um ^as r

under

sectton^lor sec\\OO 3-f,

be shall ⁱⁿaddition ^lo the amount

or tax be l1able to pay simple interest ^onthe arnounl ^{of taxdue} from h,rn ^a,the ,ale or ^oneand n. Wbert ^apers0n negleClS^orre[uSeS w pay

an msu,Jmcnl of""'

witlun one ,nonlh

from lhe ""1)irat1on of

penod ll,.ed ^for sucb payment,^lhe licensing

officer ,nay fo,ward ^to,he'{Comroiss•oner] a certuicale

under ^hissignarute

speci- f yin

& the amount or ^thearrears due

frorn the person, and ^the

'{Cornm1ssion onreceipl of such certificate sball pmcecd ^torecover from sucb

person ^lhe

at1tount specified lhereut as iflt

were

an aaear of land revenue.

.

IO. MY ^{tax or} ,dd1oonal ^taxunposcd under ^theprovisions of sc..:liou ⁸ or section

9

mnY be reco,er m lhe manner provided in section ^{I I}for lhe

recovery ^{of an} arrear ^tax. l'tov1cled^lhatbefore imposing ^suchpenalty a -onablc opp<>rtunity of

being heard shall be gwen ^toihe person concemecL

(5)

Whoever contr.1venes^miy of ^tbeprovisions of this Act, ^orany rules mad• !hereunder, and ^nopenalty^isprovided for such contravention, shall

on convicbon

be purushable w1lh ^a fine, which ^may «tend ^tofive hundred

rupees and ^inlhe

event of such

person, having previously^been convicted^{of an}offence under ^{ihis Act, or} the rules made lherelll>der,^wilhf,ne which ^maye,tend ^to one

thousand

rupees.

9. Whet< ^an offeoc• under this ^/\Ctbas been conunitted. such ^anof-

fence ,nay ^at

any umc before conviction, ^be compounded^{by any}officer of ^lh<

Tr,nsport Department not below

the rnnk ^ofAssistant District

Tnuisport Officer authorised^{by lhe} CoourusSloOe<^tn this behalf,

after accepting^{by way} of

compo- sition thereof, ^asurn or money ^not

exceedlOg, ^such amount, ^asmay be

pre· scribed, togelher w,lh lhe amount of ^tax,ifany, which ^maybedue from ^,he

person co,nntlttiog ibc offence. Such cornp<>Sltion shall ^hove the effect of

dis-

charging^suchpc

for tne offence and ^noforth"' proceedt•II' shall ^betakco ^or

contmucti agnuist^him 10 «specl

oflbe offence ^socompousdrJ.] (?)

Whoever contravenes ^or fails ^loc01nplY with ^anyof ^tb• prov.sions^{of lh1s} /\cl, ^orlh•

rules made lhcrcunde< ^orany order ^ord\reclion, made ^orgiven

lhereuodet, ⁱⁿr,:spcct of ^taxbable ^on

a uansp<>rtveh!cle shall ^be

l\abl• ^to1mp0s1tion of perialty^not e,cccding ^fivelhousand rupee<^butnotless

lhan ^one

thousand

rupees ^:

Powc:r ^ot licensing

effieer to

recover^tax. interest ^and ?n.ilty

·

12

a half

per

cent

per month

from the ^dateimmediately following

the ^lastdatefor the subrmssion of declaration ^as

provided ⁱⁿsub-sec ^hon

(/) ofsecuon ^4-/\ull the default

contmues

(2) ^{If the}

amount^oftaxunder secuon 3 or section

3-F^or

penalty

under section 8 due from ^anowner^isnot

p:.11J by

him within ^the

period specified ^inthe prescribed notice,^or,ifnoperiod ^rsspecified in ^thenouce, within

thirty

days from ^theservice of ^such

notice,^theowner shall. in addition ^tothe

amount^{of tax} or

penalty,

be hable

to

pay simple

interest on the ^due

amount^oftaxorpenally, ^as the case

may be, ^atthe ^rateof^oneand^a half per ^cent

per month

from ^the date

following ^{the dateon}which ^the

penod specified in the aforesaid notice ^orthe period ^of

thirty days, ^{asthecase maybe,}

expires Lill the default continues. Provided ^thatwhere^therecovery^{ofany taxor}

penalty is

stayed

by ^an order ^ofacourt, ^theamount^{of taxor}penalty

shall, after the order of^stayis vacated. be recoverable alongwith

interest ^atthe aforesaid ^{rate onthe}

amount due and such

mterest shall

be

pa)'abl?

from the date, the ta.'< or penalty

had first become ^due.

(3) ^The

amount^of

interest payable

under this

section shall ^becalculated by

treanng^{part ofa}month^asone month but ^nointerest shall

be

chargeable

if

the total

amount payable ^onaccount^ofLaxorpenalty ^orboth, is

fifty rupees ^orless and if such ^anamount ^ismorethan

fifty rupees^but less than^onehundred rupees, interest shall be calculated treating

such

amount to be^onehundred rupees. ll-B

(l)

Without

prejudice ^tothe

provisions of section 11, ^the

ncencmg

• officer may proceed ^torecover^tax,

interest ^or

penalty due under

this ^{Act, IIIthe} prescribed

manner,^by

attachment ^andsale of ^themoveable

property

of ^the person liable ^forthe

payment thcrcol

,

(2) ^1he

hcencing

officer^mayalso

recover

ta.'<,)Plcrest^orpenalty due,

under this^Actininstalments

but ^heshall^not

grant ^more than four

equal

mstalments payable ^onmonthly

basis

I

l

1ib1h1y

of tmnsfer.:c ^of vehicle.

13

(2) Nothmg

cont:uned ^mthissection

shall

apply ^toa

person,^whohas obtained

possession ^orcontrol ^ofsuchvehicle

by purchase ^111a

public

auction conducted

by

a Government Department ^torecover^thearrears^oftax,

interest ^or penally except under ^theorders^ofa

competent court.] 11(12). ^Anyperson aggneved ^{by an}order

relating ^tothe

determination, Appeal re-deterrrunanon. impos1tton ^or

recovery of the^tax,interest^or

penalty^may,within a

period

of

tbirty days

from the date of

such order,

appeal against

such order to the

Commissioner ^orsf the

Comrrussioner ^isthe officer who

passed

such

order, then lo the

Government. The:

appellate

order of

the Commissioner^orthe Government, as^thecase

may be.

shall ^befinal^andconclusive:

Provided ^thatno

appeal

shall

be entertained unless^llis

accompanied by ^a satisfactory

proof ^of

payment ^oftax,

interest^or

penalty ^orsuchother amount ^as is admitted

by

the

appellant ^tobe due from him. 12-A

(J)

The

Commissioner, ^onhis^ownmotion,^{or, on}

application

Revision made to h101 in^the

prescribed

manner,

may,^callfor ^therecord

ofany proceedings, which are

pending

before^orhave been

disposed

of

by^anyother

authority subordinate ^tohim under ^thisActfor ^the

purpose of

satisfying

lumself^astothe legality ^or

propnety ^ofsuch

proceedings ^orofanyorder^madetherein^andmay pass such ordersⁱⁿrelation thereto^asbe^maythink fit^:

Provided ^thattheowner

may make such

application only

within^{one year} from the date ^oftheorder

required ^tobe revised.

(2) ^No

apphcauon

under sub-section ^(/)

shall ^beentertained unless ^the application ^rs

accomparued ^{by a}satisfactory proof ^ofthe

payment ^ofthetaxor interest or of the

penalty.

1f any, imposed, ^{asthecase maybe.} Provided ^thatif'the Commissioner^rssausfied ^thattheowner^isunable^to pay the^taxdetermined^orinterest^orU1e

penally,

if^any.imposed,

he may. for reasons to be

recorded in

wnung,

entertain the

application

without the tax^or interest or

penalty

having

been

paid ^orafter

part payment

of

such^taxorinterest or

penalty Provided further ^thatrftheowner of^amotor vehicle ^has

preferred, ^a revisron under

tlus section, the Commissioner, muy, ^onan

applicauon

in

writing from the owner of such vehicle stay

the recovery of

the

disputed

amount of tax, interest or

penalty

or ony·part thereof.

during

the

pendency ^oftherevision,^{if the} owner furnishes

sccunty ^msuch form and in such manner^as

may be

prescribed, for ^theentire amount^forwhich stay ^hasbeen

prayed

for^:

Provided

further ^thatiftherecovery^oftax,

interest^or

penalty ^{or any} part

thereof^is

stayed,

under ^the

preceedmg proviso, ^thensuchanamount shall be recoverable wnh interestat such rate, ^{as may}be

prescribed, ^ontheamount -.. ultimately

found

due and such interest shall be

payable

on such amount from the date ^thesame bad become first ^due.

I

Substituted

by

Punjab ^Ac!22 \\f l

\193.

section 11

Refund and exernptlon. Bar to

jurisdie-

•,on of CIVIi and cnmlnal courts in matter! or t..;,..,,h.,,a. Cognizance ^of offence)

Power of stop, search ^and seizure

14

(3) ^Noorder shall^bemade

under^thissection without

giving ^anowner or

any other person interested^areasonable

opportunity

of

being

heard.] 1(13 ^{(1) Whenany}person,^{whobas paid thetax}under section^3or sccuon 3-F, proves

to the satisfaction oft.he Commissioner^mthe

prescribed manner that

the motor vehicle^orthe transport vehicle in

respect

of which

such ta'< has

been

paid,

has not been used

for^acontinuous

period

of not less than^one month

since

the tax ^waslast

paid.

he shall

be enutled^tothe

exemption

in

respect of that tax and^tothe refund of^anamount

equal ^toonetwelfth of the annual^rate of the tax

paid

in

respect

of such vehicle for

each

complete

month for which such tax^basbeen

pard

and^anendorsement ^tothateffect^onthe license shall be made

by

the

licensing

officer,

(2) ^The

Licensing officer may refund^or

adjust ^inthe

prescribed

manner any

amount

paid

in excess of

the^taxdue.

(3) ^The

Government may, by general ^or

special

order ^and

subject ^to such

condruons,

as

may be

specified, exempt

any person ^orclass ^of

persons from ^the

opera^{lionof allor}

any^oftheprovisions^{ofthisAct,if inits}

opinion, such

exemption

would promote

national^or

public

interest.

(4) Nothing ^inthisActshall

apply ^toamotor vehicle^used

solely ^forthe purpose of

Agnculture.]

14. Ihe

habi

!tty

of^a

person ^to

pay the^taxor

penally

shal

I^notbe determined or

questioned

in any 0U1er manner or

by any other

authority

than^is

provided ⁱⁿ this Act or in the

rules made

thereunder, ^andno

prosecution,

suil^orother proceedings

shall ^lie

against^anyGovernment officer^for

anything ⁱⁿ

good

faith done or intended^tobe

done under this Act

• 2[14-A. (1) ^Nocourt infenor^{lothat ofa}Judicial

Magistrale ^ofFirst Class shall

try any offence

punishable

under ^thisAct

(2) ^111ecourt s.halJ ^notlakeanycognizance

except^{upon a}

cornplaint made

by

the

licensing

officer ⁱⁿthis behalf. 14-B

(1)

Any

officer

of the

Transport

Department, ^notbelow

the rank of

Assistant District

Iransport

Officer authonsed

by ^a

general ^or

special

order, in this

behalf,

by

U1e

Commissioner, may require ^thedriver ^ofany

motor vehicle at

any pince ^to

stop

the

vehicle and cause it to remain

stationary ^so

long ^as

may be

reasonably necessary for

the purpose^of

satisfying

himself that^theamount of the tax due ⁱⁿaccordance with ^the

provisrons of

this Actⁱⁿ

respect

of such vehicle, ^hasbeen

paid

I. Sublllitutcd

by Punjab

Acl 22 or 1993, section 12

2.

Inserted

by

the^Ac11bi1f, secuon 13

IS

I. SubihtutcJ ^1orthe word

"Pro?inc,al" ^{by the}Ad:ipt.1ion^{of uws} Order, ^I950.

2. For rule!^seenot1hca11on No

7083. d:itcd ^16thMarch, I 925. Punj,ib

Gme11ee,

1925. Part I, page 1'17 No 8576 dated ^18thMuch, 1926, P1111Jab Gaxeue«,

1926, ^Pan1.Page 2S4, ^and

??o

18617.

dated^14th

June:

1926. Punjab

Grr:crtee 1926, ^Part

I

pnge 583

3 Subst11uttid

for

"cast PunJ3b"-v. hlch had

been subs1t11u1cd

for

"the Pun1ab"

by

G.G O,

40 of 1948-by

Atlap1a11on ^{of Laws} Oro.:t". ^I950.

• Power of S1.11tc Govrmmcnt ^to make rule5 fax

p.iy:iblc by denier ^or manufacturl:T. Provided ^that

where^thevehicle ^so seized ^isanon-transport

vehicle, such officer ^mayrelease the vehicle

after obtaining ^abond for ^asumnotexC'eedmg five hundred rupees ^fromthe driver ^orthe

owner ^{or any}person, having possession or control

of the vehicle, as the

case

may be,

for depositing the ^taxwithin the period specified^inthebond

(3) ^Any

officer^{of the}

Department of

Transport referred ^{to in}sub-section (2), ^{may forthe}

purpose of this ^Act

enter^{at any tune} between ^sunriseand^sun set, ⁱⁿ

any premises,

where he ^has

reason ^tobelieve

that^a motor vehicle ^is

kept in

contrav?nhon

of ^the

provisions of ^{this Act} 14:..C. If^adealer ^ormanufacrurer of

motor vehicles keeps ^any such

vehicle ^inhis

possession- ⁱⁿcourse of ^his

business ^assuch

dealer ^or manufacturer and such

possession ^isauthonsed under ^atrade ceruficate granted under the

Central Motor Vehicles Rules, 1989, ^heshall^{pay atax.at} the

specified annual rate.]

15.

(1) ^The'(State]

Government ^may after

previous pubhcation make ?rules ^{for the}

purpose

of earrymg into effect the provisions

of this ^Act.

(2) ¹ⁿ

particular^and

without prejud1cc to the

generality of

the

foregoing power, ^the

'[State)

Government ^may make

1rules for ^{allor any} of ^thefol1owu1g purposes, namely ^:-

(a) ^to

prescribe ^theformofany declaration,

license, certificate or special

notice

and the

particulars

10 be stated

therein;

(b) ^toperscribe ^theofficer by whom any duties ^are10be performed^{and the areain}which^they shall

exercise their authonty;

(c) ^to

provide ^{(or the}total^orpartial exemption ^forahnuted

period from liabihty ^tota..-xation ¹⁰respect of any

motor vehicle brought ^mio3[PllOJabl^bypersons making only ^a

temporary stay ⁱⁿ'[Punjab);

(2)

Where^{any ta."due} in

respecl

of any vehicle

has not been paid, ^any officer referred ^{to in}sub-section (1). may

seize and detain such

vehicle ^andtake or cause

to be taken such steps ^ashemay consider

necessary^{for the}safe custody ^{of the}vehicle ^uuul it ^isproduced before

the licensing officer of ^{the area} concerned.

w1thm ^areasonable time or until the^tax:duein

respect of ^thevehicle is

paid

\

16

Dc:legallon ^of l'ower

(d) ^toregulate the method

of assessing and recovenng ^thetax;

(e) ^toregulate the

manner ⁱⁿ which special notices ^may be served;

(f) ^toregulate the

extent^to wlui:h

licenses^may be transferrcJ:

(g) ^toregulate the

manner ^m which exemptions ^orrefunds may

be claimed

and

granted.

(11) ^toregulate the manner ⁱⁿ which appeals^maybe instituted ^and 1,eard?

'l(i) ^ton.:qu1rc ^that no motor

vchic\e shall ^{beused in} the 1lStatcl

unless ^atoken^isd1c;p\ayed thereon indicating

that the ^taxhas been duly paid ^orthat the

owner of

the vehicle ^isentitled ^to cxempuon;

(J) ^toprescnbe^the form of

tokens

and the

manner^ill which they shall ^bedisplayed;

(k) ^toprovide^for the

issue of token and ^itsduplicate?

and) >t(l) ^toprovide ^forany other

matter which ^may be required ^tobe prescribed^l

"(16. ^fheComnussioner may by general^orspecial order ⁱⁿwriting

delegate ^its

power of

heanng ^anappeal ^or revision ^{to any} person ^not

below ^therank of Deputy

State Transport CommisS1oucr ^l '(SCHEDULE'^A' Sr. Description

ofTrpL Vehicle No.

Muimum ^Rate Rate

per ^scat

per lolometer ^perclay 10 paise

8.52

\0.64

12.78

17.04

29 82

I ln?ertc:d

by PunJab /\Ct. 2 of

l Cl40. sccuon 3.

2. "?1111.1tccl for

1hi:

WO(ds"Pro"1no:" ^:ind ''Pn)VlOCllll'',cspcc11vcly,^by/\dap1a11on or

L'l\\

11)50.

' 'Addol >, e,01ob A" 21 of \993.

""J;o, ^" >

"sJ .1 Suh?111u1cd by

me

Atl ibuf.

sec;11un^IS.

5. lni;crted

by Pun1ab Acl 22 nl 1993. secuen

\

1 Stage Cnrriagcs (a)

Ordmary

buses (b)

Express

buses

(c) St:nli-dclux buses

(d)

Deluxe

buses (c) A1r-cond1ttoncd buses -

19

17

,

'[2

2

3

4

'[5

6

Goods Carriages

(a) Light Motor

Vehicle (b)

Medium Goods Vehicle

(c) Heavy

Goods

Vehicle OTilERPASSENGER

VEHlC'LES Auto Rickshaws ^· (a)

having ^twoseats

(b) ^foreachaddiuonal

seats Taxi cabs up ^to5seats Maxi cabs

having

6^to12 seats ?1ini

buses

having ^Ito15seats Mani

Buses

having

16 ^to30 scats Buses

plied ^on

pnvate

service vehicle

permits

(1) Ordinary (ai)

Deluxe

buses (iii)

Air-condiuoned

buses Rate per

annum (i11 rupees)

10,000 ⁰⁰

15,000.00

20,000.00]

Rate of

Special Road Tax

excluding dnvers and conductors per year (Rs.)

600.00

200 ⁰⁰

1,000.00

8,000.00

8,800.00

25,000 001

20,000.00

40,000.00

50,00,000

(aj Up ^to15seats

(b) ^16to30seats

(c) ^31to54seats '[7

Vehicles

plied ^onContract Carnage

Pemuts^orAll India Tourist

Permits^or any other sinular

perrrut registered ⁱⁿoth-r

Slates entering ^theState or

Punjab having seating

capacity^or Rate of

Special

Road

Tax

per doy of

Operation

(Rs.) Ordinary

Deluxe ^Air- conditioned

800

00 1,200

00

1,600

00

1.200 ⁰⁰

1,600.00 2,000.00

1,600.00

2,000.00 2,400.00]

8

Vehicles

plied ^onAll India Tounst

permit ^:

'((1)

Motor ^CabsRs.

3,000.00^peryear.] {ii}

Iounst buses- Ordinary ^Rs.

2,00,000^peryear Deluxe buses Rs.

2,50,000^peryear Air-condruoned

buses^Rs2.88,000^peryear.] I Suhsntui.:J

b}" PunJab

Ac• ^I'ul2()()(),

secuon 4.

2 . Substuuted

by ^theAc1rbuf

s«l11)11 ^I ) Sub?tlllllcd

b}

runjab ^{/\Cl 7 11r}200 ^I.secnen² -I Subl,ututcd

by

lhc^/\Cl1b1d. SCCUC•ll 2.

. .

..

('

4697

LR(P)

Go,^1.Press. UT.. ^cu«