Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2003*
| [Tamil Nadu Act No. 13 of 2003] | [17th May, 2003] |
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-fourth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 17th May, 2003 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, 2003.
(2)(a) All sections except clause (1) and, sub-clause (ii) of clause (3), of section 4 shall come into force on such date as the State Government may, by notification, appoint.
(b) Clause (1), and sub-clause (ii) of clause (3), of section 4 shall be deemed to have come into force on the 1st day of April, 2003.
2. Insertion of new section 3-A.- After section 3 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) (hereinafter referred to as the principal Act), the following section shall be inserted, namely:-
"3-A. Levy of Green Tax.-(1) There shall be levied and collected an additional tax called "green tax", in addition to the tax levied under section 3, on the motor vehicles suitable for use on road, as specified in the Fourth Schedule for the purpose of implementation of various measures to control air pollution.
(2) The additional tax levied under sub-section (1) shall be paid in such manner as may be prescribed.
(3) Subject to the provisions of sub-section (2), the provisions of the Act and the rules made thereunder excluding those relating to refund of tax shall, so far as may be, apply in relation to the levy and collection of the additional tax payable under sub-section (1), as they apply in relation to the levy and collection of motor vehicles tax under this Act.".
3. Amendment of section 4.- In section 4 of the principal Act, in sub-section (4), for the expression "additional tax either by way of increase or otherwise", the expression "additional tax other than the tax levied under sub-section (1) of section 3-A, either by way of increase or otherwise" shall be substituted.
4. Amendment of First Schedule.- In the First Schedule to the principal Act,-
(1) in class 2, in paragraph I, in item (d), in column (2), for the figures "250.00", the figures "500.00" shall be substituted;
(2) class 6-A and the entries relating thereto shall be omitted;
(3) in class 8,-
(i) for item (a) and the entries relating thereto, the following item and entries shall be substituted, namely:-
"(a) in respect of vehicles owned by educational institutions (educational institution bus).
For every person (other than the driver) which the vehicle is 150.00 permitted to carry.".
(ii) in item (b), in colmn (2), for the figures "100.00", the figures "150.00" shall be substituted.
5. Substitution of Third Schedule.- For the Third Schedule to the principal Act, the following Schedule shall be substituted, namely:-
"THIRD SCHEDULE
[See Section 4(1-A)]
PART-I
New Motor Vehicles
At the time of registration.6 per cent of the total cost of the vehicle.
PART-II
Old Motor Vehicles
At the time of assigning new registration mark under section 47 of the Motor Vehicles Act, 1988 if the vehicle is registered on or after the date of the commencement of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2003 and if its age from the month of such registration is:-
| Rate of Tax | |
| 1. Not more than one year .. | 5.75 per cent of the cost of vehicle |
| 2. More than one year but not more than two years .. | 5.50 per cent of the cost of vehicle |
| 3. More than two years but not more than three years .. | 5.25 per cent of the cost of vehicle |
| 4. More than three years but not more than four years .. | 5.00 per cent of the cost of vehicle |
| 5. More than four years but not more than five years .. | 4.75 per cent of the cost of vehicle |
| 6. More than five years but not more than six years .. | 4.50 per cent of the cost of vehicle |
| 7. More than six years but not more than seven years .. | 4.25 per cent of the cost of vehicle |
| 8. More than seven years but not more than eight years .. | 4.00 per cent of the cost of vehicle |
| 9. More than eight years but not more than nine years .. | 3.75 per cent of the cost of vehicle |
| 10. More than nine years but not more than ten years .. | 3.50 per cent of the cost of vehicle |
| 11. More than ten years but not more than eleven years .. | 3.25 per cent of the cost of vehicle |
| 12. More than eleven years but not more than twelve years .. | 3.00 per cent of the cost of vehicle |
| 13. More than twelve years but not more than thirteen years .. | 2.75 per cent of the cost of vehicle |
| 14. More than thirteen years but not more than fourteen years .. | 2.50 per cent of the cost of vehicle |
| 15. More than fourteen years .. | 2.25 per cent of the cost of vehicle |
Explanation.-For the purpose of this Schedule, "Cost of the vehicle" means the cost of vehicle at the time of purchase, determined in such manner as may be prescribed."
6. Insertion of New schedule.- After the Third Schedule to the principal Act, the following Schedule shall be added, namely:-
"FOURTH SCHEDULE
(See Section 3-A)
| Class of Motor Vehicles. | Tax |
| (1) | (2) |
| Rs. | |
| 1. Motor Vehicles other than a transport vehicle which has completed 15 years from the date of registration- | |
| (i) Motor Cycle .. .. | 500.00 (for Five Years) |
| (ii) Other Motor Vehicles .. .. | 1000.00 (for Five Years) |
| 2. Transport Vehicle which has completed 7 years from the date of its registration .. .. | 500.00 (Per annum)" |