AGTE 791 - १७० / 9१ Registered No.-768/97 (पदक) अमन सत्पमेग जयते THE ASSAM GAZETTE TGRS EXTRAORDINARY शो कड़द्धिब घाव शकॉग्गिड PUBLISHED BY THE AUTHORITY >याोठाशय न 111 शिसिशूव, सनिवोव, 1 अधिल, 2017, 11 6, 1939 (सेक) No. 111 Dispur, Saturday, 1st April, 2017, 11th Chaitra, 1939 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH NOTIFICATION The 1st April, 2017 No. LGL.3/2010/97.—- The following Act of the Assam Legislative Assembly which received the assent of the Governor on 30th March, 2017 is hereby published for general information. ASSAM ACT NO. VIII OF 2017 (Received the assent of the Governor on 30th March, 2017) THE ASSAM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2017
Preamble Short title, extent and commence ment. Amendment of 872 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 1, 2017 AN ACT further to amend the Assam Motor Vehicles Taxation Act, 1936 appearing; It is hereby enacted in the Sixty-eighth Year of the Republic of India as follows :- (3) It shall come into force at once. 2. In the principal Act,- 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 1.(1) This Act may be called the Assam Motor Vehicles Taxation (Amendment) Act, 2017. (2) It shall have the like extent as the principal Act. Schedules. . (1) in the Schedule I,- (a) for the existing Article No. 1(B), the following shall be substituted, namely :- "ARTICLE No. 1 (B) : One Time Tax (OTT) — On Non-Transport (Personalized) two & three wheeler vehicles : SI. | Description of vehicle Rate of OTT Mode of payment No. 1. |2 & 3 wheeler 6% of the original cost less VAT In one single installment (Personalized) vehicles. at the time of Registration Old vehicles required to be registered in Assam on Transfer from other State. (1) OTT to be fixed after allowing a depreciation @ 7% per annum of tax payable for a new vehicle of the same category at the current cost price, if the age of the vehicle is below 5 years; (if) 10% per annum depreciation, if the age of the vehicle is in between 5 to 10 years; (iii) 12% per annum depreciation, if the age of the vehicle is above 10 ears. In one installment. (b) in Article No. 1(C), after the table, the following shall be inserted, namely :- “Note: 1. The purchaser of personalized vehicles costing more than Rs. 6 lakh who prefer payment of one-time tax in slabs, shall have to pay the onetime tax for remaining period immediately after expiry of the taxes paid; failing which a fine of Rs. 100/- per day shall be levied from the due date for payment of tax. Assam Act IX of 1936.
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 1, 2017 873 2. In case of non-transport (personalized) vehicles, (2,3 and 4 wheelers) after payment of one time tax (OTT) at a time or in two - slabs (4 wheelers above cost price of Rs. 6 lakh), as the case may be, no payment of further tax shall be applicable; but renewal of registration shall have to be made under rule 52(1) of Central Motor Vehicles Rules, 1989 by paying required fee under rule 81 of Central Motor Vehicles Rules,1989. 3. In case of non-transport (personalized) vehicles, taxes shall be levied from the date of sale of the vehicle by the dealer. On delay of registration for a period of more than 7 days from the date of sale of a vehicle a fine of Rs. 100/- per day shall be levied from the date of sale in case of both non transport and transport vehicle. Further, non payment of taxes on due date in case of both non transport and transport vehicle, fine of Rs. 100/- per day shall be levied from due date of tax payment. 4. Non transport (personalized) vehicles of the officers of the armed forces and Central Government/ Undertakings who are coming to the State temporarily on transfer in service are exempted from payment of motor vehicle tax provided he has paid the OTT of the vehicle in the other State.” (c) in Article No. 1(D), the Note appearing after serial 3, shall be deleted. (ii)in the Schedule II, after Article No.VII, the following new Article shall be inserted, namely :- "ARTICLE No. VII (A) :- Ambulance and Dead Body carrying van, Hearse plying on hire/ reward (Commercial purpose) The motor vehicle taxes on 4/6 wheeler Ambulance/ Dead body carrying van (plying on hire/ reward) shall be applicable on the basis of original cost of the vehicle as mentioned herein under:- S. M. BUZAR BARUAH, Commissioner & Secretary to the Government of Assam, Legislative Department, Dispur. Sl. | Description of vehicle Annual Tax | Quarterly No. (In Rs.)) Tax (In Rs.) 1) (2) (3) (4) | 1: Original cost of the vehicle upto 3.00Lakhs 4,000.00 1,000.00 2. Original cost above 3.00 Lakhs & upto 7,000.00 1,750.00 5.00 Lakh 3. Original cost above 5.00 Lakhs & upto 8000.00 2,000.00 8.00 Lakhs 4. Original cost above 8.00 Lakhs 12,000.00 3,000.00 | ,, Guwahati :- Printed and Published by the Dy. Director (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21. Ex. Gazette No. 221 -200+ 10- 01 - 04 - 2017.