Tamil Nadu Motor Vehicles Taxation (Second Amendment) Act, 1994*
| [Tamil Nadu Act No. 36 of 1994] | [28th June, 1994] |
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-fifth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 28th June, 1994 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 (Second Amendment) Act, 1994.
(2) It shall be deemed to have come into force on the 1st day of April, 1994.
2. Amendment of First Schedule.- In the First Schedule to the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974),-
(1) in class 1, for items (a) to (f) and the entires relating thereto, the following paragraph shall be substituted, namely:-
| "(a) Goods carriages not exceeding 3,000 Kgs. in weight laden | 545.00 |
| (b) Goods carriages exceeding 3,000 Kgs. but not exceeding 5,500 Kgs. in weight laden .. .. .. .. .. | 885.00 |
| (c) Goods carriages exceeding 5,500 Kgs. but not exceeding 9.000 Kgs. in weight laden .. .. .. .. .. | 1,355.00 |
| (d) Goods carriages exceeding 9,000 Kgs. but not exceeding 12.000 Kgs. in weight laden .. .. .. .. .. | 1,775.00 |
| (e) Goods carriages exceeding 12,000 Kgs. but not exceeding 13.000 Kgs. in weight laden .. .. .. .. | 1,930.00 |
| (f) Goods carriages exceeding 13,000 Kgs. but not exceeding 15.000 Kgs. in weight laden .. .. .. .. | 2,300.00 |
| (ff) Goods carriages exceeding 15,000 Kgs. in weight laden .. | 2,300.00 (Plus Rs. 50 per every 250 Kgs. and part thereof in excess of 15,000 Kgs. in weight laden)"; |
(2) in class 2,-
(a) in paragraph I, for items (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 six persons including the driver- | |
| (i) in respect of which tourist motor cab permit has been issued .. .. .. .. .. .. .. | 200.00 |
| (ii) in other cases (ordinary motor cab-Metered taxi) | 150.00 |
| (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 .. .. .. .. | 150.00". |
(b) for paragraph II, the following paragraph shall be substituted, namely:-
| "II. Vehicles permitted to ply solely as contract carriages and to carry more than five persons (other than the driver)- | |
| For every person (other than the driver) which the vehicle is permitted to carry whether the contract carriage is classed as "Tourist Vehicle" or not .. .. .. .. .. | 1,000.00"; |
(c) for paragraph III, the following paragraph shall be substituted, namely:-
| "III. Vehicles permitted to ply as stage carriages and to carry more than six persons (other than the driver and the conductor)- | |
| (a) Plying exclusively within the Madras Metropolitan Area- | |
| For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry .. .. | 60.00 |
| (b) Plying exclusively within the limits of the City of Madurai or the City of Coimbatore or within the limits of one or more contiginuous municipalities or on other town service routes- | |
| For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry .. .. | 275.00 |
(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 classed as "Express Service" | 360.00 |
| (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" (Mofussil Service) .. .. .. .. .. .. .. | 360.00 |
| 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) after class 6, the following classes shall be inserted, namely:-
| "6-A. Motor Vehicles weighing more than 3,000 Kgs. unladen and owned by educational institution in respect of which private transport vehicle permit is not required under the Motor-Vehicles Act. | 2,000.00 |
| 6-B. Vehicles or trailers fitted with equipments like rigs or generators or compressors irrespective of the laden weight. | 2,500.00" |
(4) for class 7, the following class shall be substituted, namely:-
"7. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule,-
| Imported Vehicles. | Indian-made vehicles owned by. | ||
| (1) | (2) | ||
| Individual. | Others. | ||
| (a) | (b) | ||
| Rs. P. | Rs. P. | Rs. P. | |
| (a) Weighing not more than 700 legs, unladen .. | 1,500.00 | 500.00 | 1,000.00 |
| (b) Weighing more than 700 kgs. but not more than 1,500 kgs. unladen .. .. .. | 1,950.00 | 650.00 | 1,300.00 |
| (c) Weighing more than 1,500 kgs. but not more than 2,000 kgs. unladen .. .. .. | 2,250.00 | 750.00. | 1,500.00 |
| (d) Weighing more than 2,000 kgs. but not more than 3,000 kgs. unladen .. .. .. | 2,400.00 | 800.00 | 1,600.00 |
| (e) Weighing more than 3,000 kgs. unladen in respect of which private transport vehicle permit is not required under the Motor Vehicles Act .. .. .. .. .. | 2,700.00 | 900.00 | 1,800.00 |
Explanation.-For the purpose of this class, the word "Individual" means a person known by his proper name:"
(5) in class 8, to the entries in item (a), in column (2), for the figures "110.00", the figures "500.00" shall be substituted.