Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2002*
| [Tamil Nadu Act No. 6 of 2002] | [18th April, 2002] |
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 Fifty-third Year of the Republic of India as follows:-
* Received the assent of the Governor on the 18th April, 2002 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2002.
(2) It shall be deemed to have come into force on the 22nd February, 2002.
2. Amendment of section 4.- In section 4 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) (hereinafter referred to as the principal Act), in sub-section (1-A),-
(1) in clause (a), for the expression "item (A) of the Second Schedule" in two places where it occurs, the expression "item (A) in Part-I of the Second Schedule" shall be substituted;
(2) in clause (b), for the expression "item (B) of the Second Schedule" in two places, where it occurs, the expression "item (B) in Part-I of the Second Schedule" shall be substituted;
(3) after clause (b), the following clause shall be inserted, namely:-
"(bb) in respect of motor vehicles specified in Part-II of the Second Schedule, a life time tax shall be paid at the rate specified in Part-II of the Second Schedule;".
3. Amendment of Second Schedule.- In the principal Act,-
(1) the existing entries in the Second Schedule shall be numbered as "PART-I" of that Schedule; and
(2) after Part-I of the Second Schedule as so numbered, the following Part shall be added, namely:-
"PART-II
| Item number. | Motor cycle not exceeding 50 c.c. whether or not drawing a trailer or side car. |
| (1) | (2) |
| Rs. | |
| (A) At the time of registration of new vehicle .. | 1,000 |
| (B) At the time of assigning new registration mark under section 47 of the Motor Vehicles Act, if the vehicle is registered on or after the date of the commencement of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2002 and if its age from the month of such registration is- | |
| 1. Not more than 1 year .. | 945 |
| 2. More than 1 year but not more than 2 years .. | 880 |
| 3. More than 2 years but not more than 3 years .. | 815 |
| 4. More than 3 years but not more than 4 years .. | 750 |
| 5. More than 4 years but not more than 5 years .. | 675 |
| 6. More than 5 years but not more than 6 years .. | 595 |
| 7. More than 6 years but not more than 7 years .. | 510 |
| 8. More than 7 years but not more than 8 years .. | 420 |
| 9. More than 8 years but not more than 9 years .. | 325 |
| 10. More than 9 years but not more than 10 years .. | 225 |
| 11. More than 10 years .. .. .. | 115.". |
4. Repeal and saving.- (1) The Tamil Nadu Motor Vehicles Taxation (Amendment) Ordinance, 2002 (Tamil Nadu Ordinance Act 1 of 2002) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act, as amended by this Act.