Tamil Nadu Motor Vehicles Taxation (Second Amendment) Act, 1997*
| [Tamil Nadu Act No. 32 of 1997] | [9th May, 1997] |
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-eighth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 9th May, 1997 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, 1997.
(2) It shall be deemed to have come into force with effect on and from 1st April, 1997.
2. Amendment of section 4.- In the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) (hereinafter referred to as the principal Act), in section 4, after sub-section (1-A), the following sub-section shall be inserted, namely:-
"(1-B) Notwithstanding anything contained in sub-section (1), in the case of motor vehicles specified in class 5-A of the First Schedule, in respect of which permits are granted under the Motor Vehicles Act, 1988 (Central Act 59 of 1988) for a period of five years, the tax shall be paid at the rates specified in the First Schedule, for five years at a time, at the time of issue of such permits:
Provided that in respect of the motor vehicles specified in class 5-A which are already covered by permits, the tax shall be paid annually till the renewal of such permits.".
3. Amendment of First Schedule.- In the First Schedule to the principal Act,-
(1) in class 2, in paragraph I, items (b) and (c) and the entries relating thereto shall be omitted.
(2) for class 5, the following classes shall be substituted, namely-
| "5, Motor Cycles (including tri-cycles, scooters and cycles, with attachment for propelling the same by mechanical power) not exceeding 600 kgs. in weight unladen,- | Annual tax Rs. p. |
| (a) Bicycles exceeding 50 cc but not exceeding 75 cc with or without a trailer or side-car ……………. | 135.00 |
| (b) Bicycles exceeding 75 cc but not exceeding 170 cc with or without a trailer or side-car …………… | 200.00 |
| (c) Bicycles exceeding 170 cc with or without a trailer or side-car and Tri-cycles ……. | 240.00 |
| 5-A. Motor Vehicles plying for hire and used for the transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act, 1988 (Central Act 59 of 1988), to carry in all- | |
| (a) More than three persons but not more than four persons including the driver. | 280.00 |
| (b) More than four persons but not more than six persons including the driver- | |
| (i) in respect of which tourist motor car permit has been issued. | 1,000.00 |
| (ii) in other cases (ordinary motor cab-Metered taxi) | 700.00 |
(3) 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 kgs. unladen | 1,800.00 | 600.00 | 1,200.00 |
| (b) Weighing more than 700 kgs. but not more than 1.500 kgs. unladen | 2,350.00 | 800.00 | 1600.00 |
| (c) Weighing more than 1,500 kgs. but not more than 2,000 kgs. unladen | 2,700.00 | 1,000.00 | 2,000.00 |
| (d) Weighing more than 2,000 kgs. but not more than 3,000 kgs. unladen | 2,900.00 | 1,100.00 | 2,200.00 |
| (e) Weighing more than 3,000 kgs. unladen in respect of which private transport vehicle permit is not required under the Motor Vehicles Act .. | 3,300.00 | 1,250.00 | 2,500.00. |
Explanation.-For the purpose of this class, the word "Individual" means a person, known by his proper name."
4. Substitution 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 ??? | |||
| Item number. | Motor cycles exceeding 50 cc but not exceeding 75 cc | Motor cycles exceeding 75 cc. but not exceeding 170 cc. | Motor cycle exceeding ??? and Tri-cycle |
| (1) | (2) | (3) | (4) |
| Rs. | Rs. | Rs. | |
| (A) At the time of registration of new vehicles .. | 1,310 | 1,950 | ??? |
| (B) If the vehicle is already registered and its age from the month of registration is- | |||
| 1. Not more than 1 year .. | 1,260 | 1,870 | ??? |
| 2. More than 1 year but not more than 2 years .. | 1,210 | 1,790 | ??? |
| 3. More than 2 years but not more than 3 years .. | 1,150 | 1,700 | ??? |
| 4. More than 3 years but not more than 4 years .. | 1,080 | 1,600 | ??? |
| 5. More than 4 years but not more than 5 years .. | 1,010 | 1,500 | ??? |
| 6. More than 5 years but not more than 6 years .. | 940 | 1,390 | ??? |
| 7. More than 6 years but not more than 7 years .. | 860 | 1,280 | ??? |
| 8. More than 7 years but not more than 8 years .. | 780 | 1,150 | ??? |
| 9. More than 8 years but not more than 9 years .. | 690 | 1,020 | ??? |
| 10. More than 9 years but not more than 10 years .. | 590 | 880 | ??? |
| 11. More than 10 years .. | 490 | 720 | ??? |