Tamil nadu act 025 of 2008 : Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2008

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, 2008.

(2) It shall come into force on such date as the State Government may, by notification, appoint.

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),-

(i) in sub-section (1), after the expression "or in the Third Schedule", the expression "or in the Fifth Schedule" shall be inserted;

(ii) in the proviso to sub-section (2), after the expression "or in the Third Schedule", the expression "or in the Fifth Schedule" shall be inserted.

Section 3. Amendment of section 4

3. Amendment of section 4.- In section 4 of the principal Act, in sub-section (1-A),-

(a) after clause (bb), the following clause shall be inserted, namely:-

"(bbb) in respect of goods carriages not exceeding 3000 kgs. in weight laden specified in Part I of the Fifth Schedule, the tax shall be paid for the life time at the rates specified in the said Part I and in respect of goods carriages not exceeding 3000 kgs. in weight laden specified in Part II of the said Schedule, the tax shall be paid either annually at the rate payable or for the life time at the rate specified in the said Part II, as the case may be;

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

Section 4. Addition of new Schedule

4. Addition of new Schedule.- In the principal Act, after the Fourth Schedule, the following Schedule shall be added, namely:-

"FIFTH SCHEDULE

[See section 4(1-A)(bbb)]

Goods carriages not exceeding 3000 Kgs in weight laden

PART-I

NEW MOTOR VEHICLES

PART-II

OLD MOTOR VEHICLES