Assam act 027 of 1999 : The Assam Motor Vehicles Taxation (Amendment) Act, 1999

Department
  • Finance (Taxation) Department

तल o o 442 शक्षोड़रू नवब १७७७१ Registered No.768/97 THE ASSAM GAZETTE IR EXTRAORDINARY शाथ करृयव घावों शकॉनिऊ PUBLISHED BY AUTHORITY 2000, 13—_—_—_——_———’—/ 9, 1921 (1) \ । R 25 e, थदाव, 2 CTFAT, 2000, 13th Magha, 1921 (S.E) //____________NO.ZS Dispur, Wednesday, 2nd February, GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR ANCH LEGISLATIVE DEPARTMENT : LEGISLATIVE BR NOTIFIC ATION The 21st December, 1 999 t of the Assam Legislative 8.-- The following Ac Governor is hereby published d the assent of the No.LGL.42/99/ Assembly which receive for general information.

114 THE ASSAM GAZETTE EXTRAORDINARY, FEB.2. 2000 ASSAM ACT NO. XX VII OF 1999 (Received the assent of the Governor on 12th Dec. '1999) THE ASSAM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1999 AN , ACT further to amend the Assam Motor Vehicles Taxation Act, 1936. Preamble. Whereas it 15 expedient further to amend the Assam Assam Motor Vehicles Taxation Act, 1936, hereinafter Act IX referred to as the principal Act, in the manner of 1936 hereinafter appearing : It is hereby enected in the Fiftieth Year of the Republic of India as follows :- Short title, 1. (I) This may be called the Assam Motor Vehicles Taxation » extent and (Amendment) Act, 1999. commence- फोटो (2) It shall have the like extent as the principal Act. (3) It shall come into force on such date as the St_ate Government may, by notification in the Official Gazette, appoint. Amendment 2. In the principal Act, in section-4, in sub-section (1), in the of section-4. first paragraph, the word, "first" shall be omitted. Amendment 3/. In the principal Act, existing section 4A shall be omitted. of section-4A. >~ i - Amendment 4. In the principal Act, section 4B shall be renumbered as of section-4B. section 4A and in section 4B so renumbered, - (i) in sub-section (3), figure, "III" shall be omitted. (i1) in sub-section (4), figure, "IV" shall be omitted. Substitution 5. In the principal Act, for the existing Schedules I, III and of Schedules. TV the following Schedule shall be substituted, namely :- Schedule [See section 4, 4A(3) and 4A(4) | L. (A) One time Tax on personalised 4 wheelers. Article No. Description of vehicles Rate of one-time Tax. 1. New personalised 4 (four) 2% of the original cost of the Wheelers Vehicles. vehicle.

~ THE ASSAM GAZETTE — 2 AAM GAZETTE EXTRAORDINARY, FEB. 2, 2000 115 Article No. Description of vehicles Rate of one-time Tax. 2. Old v.ehicles,. requiring to one-time Tax is to be fixed be registered in Assam on after allowing a depreciation transfer from another State of 7% per annum of the pre- vailing original value of the vehicle. (B) One_time T__*fi_w_ax on Personalised two wheelers and three wheelers. New vehicle to be registered for the first time. 1: Less than 65 Kgs. Rs. 1000.00 unladen weight. 2. From 65 Kgs. to 90 Kgs. Rs. 1500.00 unladen weight. 3. From 90 Kgs. to 135 Kgs. Rs. 2000.00 ः unladen weight. 4, More than 135 Kgs. Rs. 3000.00 5. Three wheelers Rs. 2000.00 6. Tailors/side Car attached to Rs. 500.00 2/3 wheelers 7. Old vehicles, requiring to be One time Tax is to be fixed registered on transfer from after allowing a deprecia- another State tion of 7% per annum of the tax payable for a new vehicle of the same category. (C) Refund of one-time Tax where Removal or Cancellation of ‘Cancellation of L=l Registration takes place after Registration.. Personalised 2,3 & 4 wheeler vehicles, registered in Assam but permanently transferred out of Assam or on cancellation of registration, the one-time tax payee of the said motor vehicle shall be eniitled to claim a refund at the rate of deduction of 7% of the tax paid for year of use in Assam. gl i i i sl gy 4.

116 THE ASSAM GAZETTE EXTRAORDINARY,FEB.2, 2000 FEB. 2, 2000 है लि रि85521छए27 एट0165 प०७0 णि (00191 0प्ा[00525. vehicles used for Commercial purposes. Description of vehicle Annual Tax 1. Passenger carrying - capacity of 3 or less persons (three wheelers) - Rs. 900.00 2. Passenger carrying - Rs. 1800.00 capacity of 4 persons to 6 persons (three wheelers) 3. 4 - wheelers with passenger - Rs. 2500.00 carrying capacity of 6 or less persons and licenced to operate in one city or region. 4. 4-wheelers with passenger - Rs. 4000.00 carring capacity of 6 or less and licenced to operate all over the State. 5. Vehicles with passengers - Rs. 5000.00 carrying capacity of 7 to 12 persons. 6. Vehicles with passengers - Rs. 7000.00 carrying capacity of 13 to 30 persons. 7. Vehicles with passengers - Rs. 5500.00 carrying capacity of more + Rs. 90.00 than 30 persons. for every seat above 30. 8. Omni Tourist Buses Rs. 12000.00 1 III - Tractors (1) Notexceeding 2 M.T. - Rs. 300.00 (2) Exceeding 2 M.T. but - Rs. 600.00 not exceeding 5 M. T. (3) Exceeding 5 M.T. - Rs. 900.00 IV - Trailers drawn by Tractors, Jeeps, Cars etc. (1) Light Trailer - Rs. 300.00 (2) Medium Trailer - Rs. 500.00 (3) Heavy Trailer - Rs. 1000.00 Quarterly Tax - Rs. 225.00 - Rs. 450.00 - Rs. 625.00 - Rs. 1000.00 - Rs. 1250.00 - Rs. 1750.00 - Rs. 1375.00 + Rs. 23.00 for every additional seat above 30. - Rs. 3000.00 - Rs. 75.00 - Rs. 150.00 - Rg225.00 - Rs. 75.00 Rs. 125.00 - Rs. 250.00

THE ASSAM GAZETTE EXTRAORDINARY,FEB.2, -~ 2000 117 VY. Me¢chanical Crangs Mounted on Motor Vehicles. Description of vehicle Annual Tax Quarterly Tax (1) Notexceeding 3 M.T. - Rs. 500.00 - Rs. 125.00 (2) Exceeding 3 M.T. but - Rs. 1000.00 - Rs. 250.00 not exceeding 5 M.T. (3) Exceeding 5 M.T. - Rs. 1000.00 - Rs. 250.00 +Rs. 400.00 +Rs. 100.00 for for every ton in every ton excess excess of 5 M.T. of 5 M.T. VI. Vehicles used for carriage of goads on hire, (1) Authorised to carry - Rs, 1500.00 - Rs. 375.00 1 M.T. or less (2) Exceeding 1 M.T. - Rs. 3000.00 - Rs. 750.00 to 3 M.T. (3) Exceeding 3 M.T. - Rs. 3000.00 - Rs. 750.00 to 9 M.T. +Rs. 700.00 +Rs. 175.00 for every for every additional additional 1 M.T. 1 M.T. above 3 M.T. above 3 M.T. (4) Exceeding 9 M.T. - Rs. 7500.00 - Rs. 1875.00 +Rs. 200.00 + Rs. 50.00 for for every additional every additional 1 M.T. above 9 M.T. 1 M.T. above 9 M.T. VII - any other Transport Vehicles =~ Annual rate of Road Tax. Any other transport vehicles not covered under 1% of the cost of the any category above such as Dumper, Excevators, chassis/vehicle.” Camper Van, Trailers Cash Van, Mobile Canteen, Mobile workshops, Ambulance, Mobile Clinic, Fork-lift, Tow-Truck, Rig etc. Deletion 6. In the principal Act, Schedule-II shall be deleted. of Schedule II M. K. DEKA, Secretary to the Govt. of Assam, Legislative Deptt. GUWAHATI-Printed and published by the Dy. Director (P.&S.), Directorate of Ptg. and Sty., Assam, Guwahati-21 (Ex-Gazette) No. 49-500-400-2-2-2000. fi‘j‘/ o i

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