Tamil Nadu Motor Vehicles Taxation (Second Amendment) Act, 1991*
| [Tamil Nadu Act No. 33 of 1991] | [22nd October, 1991] |
An Act further to amend the Tamil Nadu Motor Vehicles Taxation Act, 1974
Be it enacted by the Legislature Assembly of the State of Tamil Nadu in the Forty-second Year of the Republic of India as follows:-
* Received the assent of the Governor on the 22nd October, 1991 and published in the Tamil Nadu Government Gazette, Extraordinary, No. 498, dated October 22, 1991.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Motor Vehicles Taxation (Second Amendment) Act, 1991.
(2) It shall be deemed to have come into force on the 1st day of October, 1991.
2. Amendment of First Schedule.- In the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) (hereinafter referred, to as the principal Act), in the First Schedule,-
(1) in class 1,-
(i) for items (a) to (g) and the entries relating thereto, the following items and entries shall be substituted, namely:-
| "(a) Goods carriages not exceeding 3,000 kgs. in weight laden .. .. .. | 520 00 |
| (b) Goods carriages exceeding 3,000 kgs. but not exceeding 5,500 kgs. in weight laden .. .. .. | 845 00 |
| (c) Goods carriages exceeding 5,500 kgs. but not exceeding 9,000 kgs. in weight laden .. .. .. | 1,290 00 |
| (d) Goods carriages exceeding 9,000 kgs. but not exceeding 12,000 kgs. in weight laden .. .. .. | 1,690 00 |
| (e) Goods carriages exceeding 12,000 kgs. but not exceeding 13,000 kgs. in weight laden .. .. .. | 1,840 00 |
| (f) Goods carriages exceeding 13,000 kgs. in weight laden. | 2,090.00 (plus Rs. 50 per every 250 kgs. or part thereof in excess of 13,000 kgs. in weight laden)."; |
(ii) item (h) shall be relettered as item (g);
(2) in class 2,-
(a) in paragraph I, for item (c) and (d) and the entries relating thereto, the following items and entries shall be substituted, namely:-
"(c) More than four persons but not more than as persons including the driver-
| (i) in respect of which tourist motor cab permit has been issued .. .. .. | 150 00 |
| (ii) in other cases .. .. .. | 120 00 |
| (d) More than six persons but not more than, thirteen persons including the driver in respect of which tourist motor cab or tourist maxi-cab permit has been issued, for every person other than the driver .. | 125 00."; |
(b) in paragraph III, for items (b) and (c) and the entries relating thereto, the following items and, entries shall be substituted, namely:-
"(b) Plying exclusively within the limits of the City of Madurai or the City of Coimbatore or within the limits of one or more contiguous municipalities or on other town service routes-
| For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry .. | 260 00 |
(c) Plying in routes or areas other than those falling under items (a) and (b)-
| (i) For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry if the service is classed as "Express Service". … … | 300 00 |
| (ii) For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry in the case of services other than "Express Service". .. .. | 325 00 |
The tax payable in respect of a reserve stage carriage or a spare bus shall be the maximum rate payable per passenger for any regular stage carriage of the permit holder.";
(3) for class 5, the following class shall be substituted, namely:-
"5. Motor cycles (including tricycles, scooters and cycles with attachment for propelling the same by mechanical power) not exceeding 600 Kgs. in weigh unladen-
| (a) Bicycles exceeding 50 cc but not exceeding 170 cc with or without a trailer or side-car .. .. .. .. | 150 00 |
| (b) Bicycles exceeding 170 cc but not exceeding 300 cc with or without a trailer or side-car .. .. .. .. | 200 00 |
| (c) Bicycles exceeding 300 cc with or without a trailer or side-car and tri-cycles .. .. .. .. | 300 00."; |
(4) in class 7, for items (b) to (e) and the entries relating thereto, the following items and entries shall be substituted, namely:-
| "(b) Weighing more than 700 Kgs. but not more than 1,500 Kgs. unladen. | 1,500 00 | 1,000 00 | 500 00 |
| (c) Weighing more than 1,500 Kgs. but not more than 2,000 Kgs. unladen. | 1,800 00 | 1,200 00 | 600 00 |
| (d) Weighing more than 2,000 Kgs. but not more than 3,000 Kgs. unladen. | 1,950 00 | 1,300 00 | 650 00 |
| (e) Weighing more than 3,000 Kgs. unladen in respect of which private transport vehicle permit is not required under the Motor Vehicles Act. | 2,250 00 | 1,500 00 | 750 00.". |
3. Substitution of Second Schedule.- For the Second Schedule to the principal Act, the following Schedule shall be substituted, namely:-
"SECOND SCHEDULE
[See section 4(1-A)]
| Whether or not drawing a trailer or side-car. | |||
| Item Number. | Motor cycles exceeding 50 cc but not exceeding 170 cc. | Motor cycles exceeding 170 cc but not exceeding 300 cc. | Motor cycles exceeding 300 cc. and tricycles. |
| (1) | (2) | (3) | (4) |
| Rs. | Rs. | Rs. | |
| (A) At the time of registration of new vehicles. | 1,460 | 1,950 | 2,920 |
| (B) If the vehicle is already registered and its age from the month of registration is- | |||
| 1. Not more than 1 year … … … | 1,400 | 1,870 | 2,800 |
| 2. More than 1 year but not more than 2 years. | 1,340 | 1,790 | 2,680 |
| 3. More than 2 years but not more than 3 years. | 1,270 | 1,700 | 2,550 |
| 4. More than 3 years but not more than 4 years. | 1,200 | 1,600 | 2,400 |
| 5. More than 4 years but not more than 5 years. | 1,130 | 1,500 | 2,250 |
| 6. More than 5 years but not more than 6 years. | 1,040 | 1,390 | 2,090 |
| 7. More than 6 years but not more than 7 years. | 960 | 1,280 | 1,910 |
| 8. More than 7 years but not more than 8 years. | 860 | 1,150 | 1,730 |
| 9. More than 8 years but not more than 9 years. | 760 | 1,020 | 1,530 |
| 10. More than 9 years but not more than 10 years. | 660 | 880 | 1,310 |
| 11. More than 10 years .. .. .. | 540 | 720 | 1,090.". |