Tamil nadu act 027 of 1998 : Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1998

Preamble

Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1998^*

[Tamil Nadu Act No. 27 of 1998]

[24th June, 1998]

An Act further to amend the Tamil Nadu Motor Vehicles Taxation Act, 1974

Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Forty-ninth year of the Republic of India as follows:-

* Received the assent of the Governor on the 24th June, 1998 and published in the Tamil Nadu Government Gazette, Extraordinary.

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1998.

(2) Section 4 shall be deemed to have come into force on the 1st day of April, 1998 and sections 2, 3 and 5 shall come into force with effect from 1st July, 1998.

Section 2. Amendment of section 3

2. Amendment of section 3.- In section 3 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) (hereinafter referred to as the principal Act),-

(1) in sub-section (1), for the expression "in the First Schedule or, as the case may be, in the Second Schedule", the expression "in the First Schedule or in the Second Schedule or in the Third Schedule, as the case may be" shall be substituted.

(2) in the proviso to sub-section (2), for the expression "in the First Schedule or, as the case may be, in the Second Schedule on the date of the commencement of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1989", the expression "in the First Schedule or in the Second Schedule or in the Third Schedule, as the case may be" shall be substituted.

Section 3. Amendment of Section 4

3. Amendment of Section 4.- In section 4 of the principal Act,-

(1) in sub-section (1-A), for clauses (a) and (b), the following clauses shall be substituted, namely:-

"(a) in respect of the motor vehicles specified in item (A) of the Second Schedule and in Part-I of the Third Schedule, at the time of its registration, a life time tax shall be paid at the rates specified in item (A) of the Second Schedule or in Part-I of the Third Schedule, as the case may be, on a licence to be taken out for the life time of such vehicles;

(b) respect of motor vehicles specified in item (B) of the Second Schedule and in Part-II of the Third Schedule, the tax shall be paid either annually at the rates specified in the First Schedule or for the life time of such vehicles at the rates specified in item (B) of the Second Schedule or in Part-II of the Third Schedule, ks the case may be, on a licence to be taken out for such vehicles for that year or for the life time, as the case may be; and".

(2) in sub-section (4), after the expression "Second Schedule", the expression "or in the Third Schedule" shall be inserted.

Section 4. Amendment of First Schedule

4. Amendment of First Schedule. In the First Schedule to the principal Act, in class 2, in paragraph II, in column (2), for the figures "1,500.00", the figures "2,000.00" shall be substituted.

Section 5. Amendment of Second Schedule

5. Amendment of Second Schedule.- After the Second Schedule to the principal Act, the following Schedule shall be added, namely:-

THIRD SCHEDULE

[See section 4(1-A).]

PART-I

At the time of registration of new Motor vehicles

Item.	If the value of the vehicle is not more than Rs. 5 lakhs.	If the value of the vehicle is more than Rs. 5 lakhs but not more than Rs. 10 lakhs.	If the value of the vehicle is more than Rs. 10 lakhs.
	Individual.	Others.	Individual.	Others.	Individual.	Others.
(1)	(2)	(3)	(4)	(5)	(6)	(7)
	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.
(a) weighing not more than 700 kgs. unladen …	8,210	16,420	12,320	24,640	16,420	32,840
(b) weighing more than 700 kgs. but not more than 1,500 kgs. unladen …	10,950	21,900	16,430	32,860	21,900	43,800
(c) weighing more than 1,500 kgs. but not more than 2,000 kgs. unladen …	13,690	27,380	20,540	41,080	27,380	54,760
(d) weighing more than 2,000 kgs. but not more than 3,000 kgs. unladen …	15,060	30,120	22,590	45,180	30,120	60,240
(e) weighing more than 3,000 kgs. unladen in respect of which private transport vehicles permit is not required under Motor Vehicles Act …	17,110	34,220	25,670	51,340	34,220	68,440

PART-II

OLD VEHICLES

	If the vehicle is already registered and its age from the month of Registration is not more than 5 years.	If the vehicle is already registered and its age from the month of Registration is more than 5 years.
	Individual.	Others.	Individual.	Others.
	(1)	(2)	(3)	(4)
	Rs.	Rs.	Rs.	Rs.
(a) Weighing not more than 700 kgs. unladen …	6,160	12,320	4,110	8,220
(b) Weighing more than 700 kgs. but not more than 1,500 kgs. unladen …	8,210	16,420	5,480	10,960
(c) Weighing more than 1,500 kgs. but not more than 2,000 kgs. unladen …	10,270	20,540	6,850	13,700
(d) Weighing more than 2,000 kgs. but not more than 3,000 kgs. unladen …	11,300	22,600	7,530	15,060
(e) Weighing more than 3,000 kgs. unladen in respect of which private transport vehicles permit is not required under Motor Vehicles Act …	12,830	25,660	8,560	17,120

Explanation.-For the purpose of this Schedule, the word ‘individual’ means a person known by his proper name.