ko AGIG T F9F - १७७/७१ . Registered No. 768/97 आजम A9 THE ASSAM GAZETTE जजाधावन EXTRAORDINARY HIS FEI TN ARG PUBLISHED BY THE AUTHORITY नश् 203 श्िशूव, g2ifea, 19 o, 2005, 29 3219, 1927 (लक) No. 203 Dispur, Thursday, 19th May, 2005, 29th Vaisakhaa, 1927 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : LAGISLATIVE BRANCH NOTIFICATION The 17th May, 2005 No. LGL.42/99/88.—The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.
1660 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 19, 2005 - Assam Act No. XXVI of 2005 (Received the assent of the Governor on 13th May, 2005) THE ASSAM MOTOR VEHICLES TAXATION (AMENDMENT) Preamble Short title, extent and . commence- ment. Substitution of Schedule. ACT, 2005 AN ACT further to amend the Assam Motor Vehicles Taxation Act, 1936. Whereas it is expedient further to amend the Assam Motor Vehicles Taxation Act, 1936, hereinafter referred to as the principal Act, in the manner hereinafter appearing ; It is hereby enacted in the Fifty-sixth Year of the Republic of India as follows :- 1. (1) This Act may be called the Assam Motor Vehicles Taxation (Amendment) Bill, 2005. (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. 2. In the principal Act, for the existing Sche-d'ule the following Schedule shall be substituted, namely :- Assam Act No. IX of 1936.
.—\ T______________________,________iHE ASSAM GAZETTE, EXTRAORDINARY, MAY 19, 2005 1661 "SCHEDULE (See Section 4, 4A(3) and 4A(4) One Time Tax on personalised vehicles Article Description of vehicles Rate of One-Time Tax Tax for every S years No. For 15 years after 15 years 1(A) New personalised 4 (four) Wheeler vehicles. (a) Original cost price upto Rs. 3.00 lakhs. 3% of the Original cost Rs. 5,000/~ (b) Original cost price upto Rs. 15.00 lakhs. 4% of the Original cost Rs.7,000/- (c) Original cost price above Rs. 15.00 lakhs. 5% of the Original cost ~ Rs. 10,000/ (d) Original cost price above Rs. 20.00 lakhs. 7% of the Original cost ~ Rs. 12,000/ (¢6) Old Vehicle requiring to be registered in One time tax to be fixed Assam on transfer from another State. after Allowing a deprecia- tion at the rates 7% per annum of the tax payable for a new vehicle of the same category at the cur- rent cost price. Note :- Personal vehicles of the officers of the Armed forces and Central Govt./Undertaking, who are coming to the State Temporarily on transfer are exempted from payment of tax, provided he has paid the one time tax of the vehicle in other State. (B) One time tax on personalised Two Wheelers & three wheelers. New Vehicle to be registered for the Rate of One Time Tax Tax for every 5 years firsttime For 15 years after 15 years. 1. Less than 65 Kgs unladen weight Rs. 1500.00 Rs. 500/- 2. From 65 Kgs to 90 Kgs unladen weight Rs.2500.00 Rs. 700/- 3. From 90 Kgs to 135 Kgs unladen weight Rs.3500.00 Rs. 1000/ 4. More than 135 Kgs. Rs.4000.00 Rs. 1000/- 5. Three Wheelers Rs. 3500.00 , Rs. 1000/- 6. Trailers/side car attached to 2/3 wheelers Rs. 1000.00 : 7. Old Vehicle, required to be registered in One time tax is to be fixed Assam on transfer from another State. after allowing a depre- ciation of 7% per annum of the tax payable for a new vehicle of the same category-at the current cost price.
1662 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 19, 2005 »- (C) Onetime tax for 3 (three) wheeled commercial vehicles (Passenger & Goods Vehicle) for a period of ten years along with the permit torun for 5 years (Optional). After expiry of 10 years annual tax applicable at that time will be applicable. (i) New vehicles to be registered in the 10% of the original cost State for the first time. of the vehicle. (ii) Existing old vehicles and old vehicle One time tax to be fixed requiring to pay the one time tax on after allowing a transfer from another State or from depreciation at the rate other district or on conversion. of 7% per annum of the tax payable for a new vehicle of the same category at the current cost price subject to maximum depreciation of 21%. (D) Refund of one time tax on Removal or Cancellation of Registration takes place after after Registration. (i) Personalised 2, 3 and 4 Wheeler vehicles, registered in Assam but permanently transferred out of Assam or on cancellation of registration, the one time tax paid for the said motor vehicle shall be entitled to claim a refund at the rate of deduction of 7% of the tax paid for the year/years of use in Assam. (ii) No refund of one time tax paid by the three wheeler commercial vehicles will be allowed. I1. Passenger Vehicles used for Commercial purpose Comm.ercial urpose : Description of vehicle Annual Tax Quarterly Tax 1. Passenger carrying capacity of 3 or less persons Rs. 1000.00 Rs. 300.00 (three wheelers) 2. Passenger carrying capacity of 4 persons to 6 Rs.2000.00 Rs. 600.00 persons (three wheelers). 3. 4 Wheeler vehicle with passenger carrying capacity of 6 or less persons licenced to operate in one city or region. 4. 4 Wheeler vehicles with passenger carrying capacity of 6 or lessand licenced to operate ail over the State. 5. Vehicles with passengers carrying capacity of 7to Rs.6000.00 Rs. 1600.00 12 persons. Rs.2750.00 Rs.750.00 Rs. 5000.00 Rs.1350.00
“THEASSAM THE ASSAM GAZETTE, EXTRAORDINARY, MAY 19, 2005 1663 Description of vehicle 6. Vehicles with passengers carrying capacity 13 to 30 persons. 7. Vehicles with passengers carrying capacity of more than 30 persons. 8. Omni Tourist Bus 9. Deluxe Express Buses with passengers carrying capacity more than 30 (as specified by Govt. in the Transport Deptt's Notification No. TMV.251/ 97/01, dtd. 16.12.97) 10. All Assam Super Deluxe contract carriage. III. TRACTORS: Description of vehicle 1. Not exceeding 2 MT 2. Exceeding 2 MT but not exceeding 5 MT. 3. Exceeding 5 MT. Annual Tax Rs. 8000.00 Rs. 8000.00 + Rs. 90.00 for every seat above 30. Rs. 14000.00 Rs. 10000.00 + Rs. 100 for every seat above 31. Rs. 50,000.00 Annual Tax Rs. 600.00 Rs. 1200.00 Rs.2000.00 IV. TRAILERS DRAWN BY TRACTORS, JEEPS ETC. : 1. Light trailer 2. Medium trailer 3. Heavy trailer Rs. 600.00 Rs. 1500.00 Rs. 2500.00 1663 Quarterly Tax Rs.2200.00 Rs.2200.00 + Rs. 23.00 for every seat above 30. Rs. 3500.00 Rs.2500.00 + Rs.25.00 for every seat above 31. Rs. 12500.00 Quarterly Tax Rs. 150.00 Rs.300.00 Rs. 500.00 Rs. 150.00 Rs.375.00 Rs.675.00 V. MECHANICAI/HYDROLIC CRANE MOUNTED ON MOTOR VEHICLES : 1. Not exceeding 3 MT 2. Exceeding 3 MT but not exceeding 5 MT. 3. Exceeding 5 MT. Rs.3000.00 Rs. 5000.00 or 0.25% of the cost of the crane, which-. ever is higher. Rs. 5000.00 + Rs. 500.00 for every Ton in excess of SMT or 0.25% of'the cost of the Crane, which- ever is higher. Rs. 850.00 Rs. 1350.00 or 0.0625% ofthe cost of the crane, which- ever is higher Rs. 1350.00 + Rs. 125.00 for every ton in excess of SMT or 0.25% of'the cost of the Crane, which- ever is higher.
1664 _THE ASSAM GAZETTE, EXTRAORDINARY, MAY 19, 2005~ V1. Vehicles used for carriage of goods on hire :- 1. Authorised to carry 1 MT or less 2.Exceeding 1 MT to 3 MT. 3. Exceeding 3 MT. to 9 MT. 4. Exceeding 9 MT 5. Authorised to carry 12 MT & above. VIL. Ambulances & Dead body Carrying Van : Rs. 1750.00 Rs. 3500.00 Rs. 3500.00 +Rs. 700.00 for every additional 1 MT above 3 MT. Rs. 8000.00 +Rs. 200.00 for every additional 1 MT above 9 MT. Rs. 10,000.00 +Rs.300.00 for every additional 1 MT above 12 MT. Rs. 3000.00 Rs. 500.00 Rs. 1000.00 Rs. 1000.00 +Rs.175.00 for every additional 1 MT above 3 MT. Rs.2200.00 +Rs. 50.00 for every additional 1 MT above 9 MT. Rs.2800.00 +Rs. 75.00 for every additional 1 MT above 12 MT. Rs.750.00 VIII. VEHICLES USED PARTLY FOR THE CONVEYANCE OF PASSENGERS AND THEIR PERSONAL LUGGAGE AND PARTLY FOR CONVEYANCE OF GOODS : 1. The tax payable under Art. 1. 2. The tax payable under Art. V1. IX. Any other Transport Vehicle : Any other Transport vehicles not covered Annual Rate of Road Tax. under any category above such as Dumper, vehicle. Excavator, Camper Van, Trailer Cash Van, Mobile Canteen, Mobile workshop, Mobile Clinic, Fork- lift, Tow-Truck, Rig Mobile (MV), Cementing unit etc. 1.5% of the cost of the chassis/ Note :- The cost of old chassis/ vehicle liable to pay tax will have to be assessed as per guidelines issued by Government and the cost of the chassis/vehicle once assessed will continue till the vehicle is disposed off.
& THE ASSAM GAZETTE, EXTRAORDINARY, MAY 19,2005 1665 Note :- In addition to tax payable under this notification there shall be paid by the owner or person having possession or control of a motor vehicle, any tax or penalty as was payable under this Act for any period prior to the coming into force of the notification issued under the provisions of the Assam Motor Vehicles Taxation Act, 1936 at such rates as were applicable to such vehicles from time to time." MOHD. A. HAQUE, Secretary to the Govt. of Assam, Legislative Department. GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-2 1, (Ex-Gazette) No. 405-500-600-19-5-2005.