Assam act 025 of 2015 : The Assam Motor Vehicles Taxation (Amendment) Act, 2015

1328 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015

A

ACT

further to amend the Assam Motor Vehicles Taxation Act, 1936. Whereas it is expedient further to amend the Assam Assam Motor Vehicles Taxation Act, 1936, hereinafter referred IX of 1 to as the principal Act, in the manner hereinafter appearing;

It is hereby enacted in the Sixty-sixth Year of the Republic of India as follows ;-

Short title, 1. (1) This ct may be called the Assam Motor Vehicles extent and Taxation (Amendment) Act, 2015.

commencement.

(2) sh I ha 'e the li e e tent as the principal Act.

3) I ha.' e eemed^(Qhave come into force with effect from he 1 day 0 June. _0 .

Substitution In the prin ipal A [ for the existing chedules, the of the Tax followi g ched les shall be substituted, namely:-

Schedule.

"SCHEDULE -1 (One Time Tax, -OTT) See Sec 4, 4A(3) and 4 A(4) and 4 D ARTICLE NO. I (A) - One Time Tax (OTT) on'Non - Transport (Personalized) Four Wheeler Vehicles.

SI. Cost price of the Rate of OTT for Mode of payment of OTT No 4- Wheeler new vehicles to be

vehicle and registered for first Syears 10 ears Remarks on original price time One Time Tax

thereof,

excluding VAT

1. Original cost 5% of the Original Nil Nil To be paid in price upto Rs. Cost full at the time

4.00 Lakhs of first Registration

2

Original^Cost6%oftheOriginal^-do--do--do- price above Rs. Cost

4.00 Lakhs and upto Rs. 6.00 Lakhs

3

Original^Cost7%oftheOriginal y;^oftheRemaining^Maybepaidat price above Rs. Cost total OTT ~ of the a time in lieu⁰

6.00 Lakhs upto to be paid OIT to be paying in slabs Rs. 12.00 Lakhs paid

4 Original Cost 7.5 % of the -do- -do- -do- price above Rs. Original Co

12.00 Lakhs upto

R, 00 I

i I

r - .:::

• t i here : ena ed in the lX

Short title, 1. (1)

This Act may be called the Assam Motor eh' cles extent and Taxation (Amendment) Act, 2015. commencement

(2) It shall have the like extent as the principal Act.

(3) It shal e eemed 0 ha 'e come in 0 orce ith effect from he 1 daj 0 J e.:O

ub titution In the prin ipal A t, or e exi ting chedules, the of the Tax followi g che les shall be substituted, namely:-

Schedule.

"SCHEDULE -I (One Time Tax, -OTT) See Sec 4, 4A(3) and 4 A(4) and 4 D ARTICLE NO. I (A) - One Time Tax (OTT) on Non ~ Transport (Personalized) Four Wheeler Vehicles.

SI. Cost price of the Rate of OTT for Mode of payment of OTT No 4- Wheeler new vehicles to be

vehicle and registered for first Syears 10 years Remarks on original price time One Time Tax

thereof,

excluding VAT

1. Original cost 5% of the Original Nil Nil To be paid in price upto Rs. Cost full at the time

I ^4.00Lakhs^offirst

I

Registration

2 Original Cost 6% of the Original^-do--do- -do- price above Rs. Cost

4.00 Lakhs and upto Rs. 6.00 Lakhs

4 Original Cost 7.5 % of the -do- -do- -do- price above Rs. Original Cost

12.00 Lakhs upto

I

Rs. 15.00 Lakhs

5 Original Cost 9 % of the Original -do- -do- -do- price above Rs. Cost

15.00 Lakhs upto Rs. 20.00 Lakhs

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THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1329

6 Original Cost 12 % of the -do- -do- -do- pri e above Rs. Original Cost

20.00 Lakhs upto Rs. 30.00 Lakhs - Original Cost 14 % of the -do- -do- -do- rice above Rs. Original Cost

30.00 Lakhs

,...

Old vehicles (A) OTT to be Nil Nil To be paid in required to be fixed after allowing full at a time registered in a depreciation @

ssam on transfer 7% per annum of

from other States tax payable for the same category of

I

I vehicle at the

I

Current^Costprice,if the age of the vehicle is less than

5 years

(B) 10% depreciation if age of the vehicle is in I between 5 to 10 years

(C) 2% ce] re iation if age ;- :.-:e '. ehicl IS -- ^e

- ^e-- -.--..,-

.- -

-

e

-- - ^--

I. o.

Rate of OTT for new vehicles to be registered for first time (Life Time Tax)

Rs.2600.00

r----+-~--:---::-:--~_:__----_t_:=_____:_:__:____:_-------.---.- ------- ... Rs.3600.00

Rs.5500.00

Rs.6500.00

Rs.6000.00

Rs.1S00.00

i)OTT to be fixed after allowing a depreciation @

7% per annum of tax payable for a new vehicle of

:ae the same category at the current cost price if [he age of he vehic e is below ~ year

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1330 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015

ARTICLE NO. I (C) :- Annual Tax on Three Wheeler Transport Vehicle (Commel-cial) - Passenger & Goods

SI. Description of Vehicle Rate of Tax Mode of Payment

No.

1. (i) New Vehicle registered in the Rs.1800/- . Annually State of Assam for the first time and

vehicle completing a period upto 3

years from the date of registration

(3 Seater)

(ii) New Vehicle registered in the Rs.3500/- Annually State of Assam for the first time and vehicle completing a period upto 3

years from the date of registration.

(For ehicle of seating capacity from

4 to 7 persons)

2

(1)For existing^oldvehicles under^this category already regi tere in the State of sam (3 Seater)

(i) ehicles completing a period 0 Rs.l 00/- Annually above 3 years and upto 6 years from

the date of registration.

(ii)Vehicles completing a period of Rs.1600/- Annually above 6 years and upto 10 years from

the date of registration.

(2)For existing old vehicles under this category already registered in the

State of Assam. (For vehicles seating

capacity from 4 to 7 persons) :-

(i)Vehicles completing a period of Rs.3300/- Annually above 3 years and upto 6 years from

the date of registration.

(ii)Vehicles completing a period of Rs.3200/- Annuall above 6 years and upto 10 years from

the date of registration.

3.

After expiry^of10years^fromthedateAnnual^orAnnual^or of registration of a vehicle and in case quarterly tax Quarterly tax as of renewal thereof depending upon as the case the case may be the fitness and technical features etc. may be as per Scheduled- II

4. A vehicle may pay 3 (three) years 3 years Annual Tax at a time as per Schedule annual tax as Optional - II after commencement of this per Schedule Amendment Act on payment of -II

which such vehicle would be entitled

for periodic permit for three years

and shall be e ernpted from. a; . e t

J. • lJescnpnon OT YClli\.:lC

I - No.

1. (i) New Vehicle registered in the Rs.1800/- Annually State of Assam for the first time and

vehicle completing a period upto 3

years from the date of registration

(3 Seater)

(ii) New Vehicle registered in the Rs.3500/- Annually State of Assam for the first time and vehicle completing a period upto 3

years from the date of registration.

(For vehicle of seating capacity from I 4 to 7 persons)

2 (I)For existing old ehicles under this category already registered in the

tate of ssam (3 eater) I

(i) ehicles completing a period 0 - Rs.1700/- Annually above 3 years and upto 6 years from

the date of registration.

(ii)Vehicles completing a period of Rs.1600/- Annually above 6 years and upto 10 years from

the date of registration.

(2)For existing old vehicles under this category already registered in the

State of Assam, (For vehicles seating

capacity from 4 to 7 persons) :-

(i)Vehicles completing a period of Rs.3300/- Annuall, above 3 years and upto 6 years from

the date of registration.

(ii)Vehicles completing a period of Rs.3200/- Annually above 6 years and upto 10 years from

the date of registration.

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THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1331

ARTICLE No.l (D):- Refund of One-time Tax on Removal of Vehicle to Other State or on CanceUation of Registration:-

1. Personalized 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 refund at of deduction of 10% of the Tax paid for the year/ years use in Assam.

2. The procedure of application for refund of one-time tax in case of Non-Transport (personalized) vehicle and grant of refund thereof shall be made by the Commissioner of Transport, Assam.

3. No refund of one-time tax in case of three wheeler transport (commercial) vehicle shall be applicable.

Note:

1. The purchaser of personalized vehicles costing more than Rs. 6.00 lakh who prefer payment of one-time tax in slabs, shall have to pay the one-time tax for remaining period immediately after expiry of the taxes paid; failing which a fine of Rs. 5/- per diem shall be levied from the due date for payment of Tax.

2. In case of non-transport (personalized) vehicles ( 2, 3, &4 wheelers) after payment of one-time tax (OIT) at a time or in two slabs (4 wheelers above cost prices Rs. 6.00 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 CMV Rule, 1989 by paying required fee under Rule 81 of CMV Rules, 1989.

3. In case of non-transport (personalized) vehicle, taxes shall be le ied from the date of sale of the vehicle by the Dealer. One delay of registration for a period more than 7 days from the date of sale of a ehicle, a fine of Rs. 5/- per day shall be levied from the date of sale in case of both non-transport and transport vehicle.

4. Non- transport (personalized) vehicle of the officers of the Armed forces and Central Government / undertaking who are coming to the State temporarily on transfer in service are exempted from payment of MV Tax, provided he has paid the OIT of the vehicle in the other State.

SCHEDULE-II

ARTICLE NO.I: PASSE GER VEHICLES FOR COMMERCIAL PURPOSE

~l. !Description of Vehicle Annual Tax Quarterly Tax lNo.

1 Three Wheeler with Rs.1500.00 Rs.400.00 passenger carrying capacity

upto 3 excluding driver

persons

2 Three Wheeler with Rs.3000.00 Rs.800.00 passenger carrying capacity

4 persons upto 7 persons

3 4 Wheeler vehicles with Rs.I000.00 passenger carrying Rs.4000.00 capacity upto 6 persons

to operate in one City or

a Re ion

~ ,

7

"",,,,.-.,, •.•rvr- - '" 0 e-ti e tax paid or the said motor o deduction of 10% of the Tax paid for the

2. The procedure of application for refund of one-time tax in case of Non-Transport (personalized) vehicle and grant of refund thereof shall be made by the Commissioner of Transport, Assam.

3. No refund of one-time tax in case of three wheeler transport (commercial) vehicle shall be applicable.

Note:

1. The purchaser of personalized vehicles costing more than Rs. 6.00 lakh who prefer payment of one-time tax in slabs, shall have to pay the one-time tax for remaining period immediately after expiry of the taxes paid; failing which a fine of Rs. 5/- per diem shall be levied from the due date for paymentofTax.

2. In case of non-transport (personalized) vehicles ( 2, 3, &4 wheelers) after payment of one-time tax (OTT) at a time or in two slabs (4 wheelers above cost prices Rs. 6.00 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 Cl) of CMV Rule, 1989 by paying required fee under Rule 81 of CMV Rules, 1989.

3. In case of non-transport (personalized) vehicle, taxes shall be levied from the date of sale of the vehicle by the Dealer. One delay of registration for a period more than 7 days from the date of sale of a vehicle, a fine of Rs. 5/- per day shall be levied from the date of sale in case of both non-transport and transport vehicle.

4. Non- transport (personalized) vehicle of the officers of the Armed forces and Central Government 1 undertaking who are coming to the State temporarily on transfer in service are exempted from payment of MY Tax, pro ided he has paid the OTT of the vehicle in the other State.

SCHEDULE-II

ARTICLE NO.I : PASSENGER VEHICLES FOR COMMERCIAL PURPOSE

SI. tDescription of Vehicle Annual Tax Quarterly Tax No.

1 Three Wheeler with Rs. 1500.00 Rs.400.00 passenger carrying capacity

upto 3 excluding driver

persons

2 Three Wheeler with Rs.3000.00 Rs.800.00 passenger carrying capacity

4 persons upto 7 persons

3 4 Wheeler vehicles with Rs.I000.00 passenger carrying IRs.4000.00 capacity upto 6 persons

to operate in one City or

a Region

4 4 Wheeler vehicles with Rs.6500.00 Rs.1650.00 passenger carrying

capacity upto 6 persons to

operate all over the State

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1332 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015

5 Vehicles with Rs.!900.00 passenger carrying Rs.7500.00 capacity upto !0

persons

6

Vehicles^withRs.2800.00 passenger carrying Rs.l! 000.00 capacity upto 13

persons

7 Vehicles with passenger Rs.12000.00 Rs.3000.00 carrying capacity upto 14 to

30 persons

8

Vehicles^withpassenger^Rs.14,400.00 Rs.3600.00 carrying capacity more than

+ Rs.130.00 for ^TRs. 33.00 for 30 persons every additional every additional seat seat abo e 31 abo e 3^J

9 ^OmniTourist^BusRs.18,000.00 Rs.4500.00

10 Deluxe / Super Deluxe Rs. 14,400.00 Rs. 3600.00 Express Bus -Rs. ^1I.00 for

-r«. 37.00 e er: seat abov e 3 I

I

for every seat ,

above 31.I

11 All Assam Super Deluxe Contract Rs. -5000.00 Rs. 13,750.00 Carriage

I

Article No.- 11Tractors SI. No. Description of Vehicle Annual Tax Quarterly Tax

1 2 3 4

1

Not exceeding 2 M.T. ~s. 1000.00 Rs.250.00

4. Exceeding 9 MT^1Rs.6000.00 Rs.1500.00 Article No. III Trailors

SI. No. Description of ~nnual Tax Quarterly Tax vehicle

passenger carrying s.I 000.00 capacity upto 13

persons

7 Vehicles with passenger Rs.12000.00 Rs.3000.00 carrying capacity upto 14 to

30 persons

8 Vehicles with passenger Rs. 14,400.00 Rs.3600.00 carrying capacity more than

+ Rs.130.00 for Rs. 33.00 for 30 persons very additional very additional seat eat above 31 bove 31

9 Omni Tourist Bus Rs. 18,000.00 Rs.4500.00

10

I Deluxe / uper Deluxe Rs. 14,400.00 Rs. 3600.00 Expre s Bus "1""Rs. 145.00 for Rs. 37.00 e 'er: seat abov e 3 1 for every seat I above 31.

11 All Assam Super Deluxe Contract Rs. -5 000.00 Rs. 13,750.00 Carriage

Article No.- 11Tractors

SI. No. Description of Vehicle Annual Tax Quarterly Tax

1 2 3 4

1 Not exceeding 2 M.T. IRs. 1000.00 Rs.250.00

2 Exceeding 2 M.T. Rs.2000.00 Rs.500.00 but not exceeding

5M.T.

3 Exceeding 5 M.T. Rs.4000.00 Rs.I000.00 but not exceeding

9M.T.

4. Exceeding 9 MT tRs.6000.00 Rs.1500.00 Article o. IIITrailors

SI. o. Description of nual Tax uarterly Tax ehicle

1 Light trailer carrying capacity .1000. Rs.250.00 less than 2 . IT

2 Medium trailer carrying capacity Rs.2 Rs.500.00 above 2 MT up to

5MT

3 Heavy trailer, Rs.1000.00 carrying capacity

above 5 MT but not

exceeding 9 MT

4 Exceeding 9 . 1T .6000.00 Rs.1500.00

THEA SAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1333

ARTICLE NO.: IV MECHA ICAL CRA E MOUNTED 0 MOTOR VEHICLE

No.

1 Not exceeding 3 MT Rs.5000.00 Rs. 1250.00

2 Exceeding³MT Rs.8000.00 Rs.2000.00 but not

exceeding 5 MT

3 Exceeding 5 MT Rs. 12000.00 Rs.3000.00 but not

exceeding 9 MT

4 Exceeding 9 MT Rs. 14000.00 Rs.3800.00 ARTICLE o. V: Vehicle used for Carriage of goods (General unrestricted (Goods, Water tanker etc.)

Sl. De cription of I

o.

ebicle Annual Tax IQuarterl Tax (General Good

Truck)

1

Authorized^toRs.2400.00 Rs.600.00 carry 1 MT or

less

2 Exceeding 1 MT to3MT Rs.4600.00 Rs. 1150.00

l. D cription of ehicle Annual Tax Quarterly Tax No.

12

ljJ4 ARTICLE NO. VI : Vehicle used for Carriage of Petroleum Products, LPG, CNG and Hazardous Goods

SI. Description of Vehicle

No. General Goods Truck iAnnual Tax Quarterly Tax

1 Authorized to carry Rs. 12000.00 Rs.3000.00 less than 9 MT

2 Authorised to carry Rs. 14400.00 Rs.3600.00 exceeding 9 MT

3 Authorised to carry Rs.16,500.00 Rs.4125.00

12 MT and above +Rs. + Rs.125.00 or

500.00 for every additional I every MT above 12

.T

additional ) MT above 12

MT

I

(i)The Tax payable under cheduJe II article I (ii)The Tax payable under Schedule II article V ARTICLE NO. VIII ;- Any Other Vehicle The Annual Rate of Tax in case of any other vehicle (Non Transport & Transport ) not covered under any category mentioned above such as - Dumper / Tipper , Excavator, Hydraulic crane, Camper Van , Cash Van , Mobile Canteen, Mobile Workshop, Mobile Clinic, Fork - lift, Tow - truck, Mobile Rig , Mobile Cementing Unit & any other truck mounted machineries etc .. @ 2.00% of the cost of the vehicle excluding T. NOTE ;-

1. Annual Tax :- Means Taxes due for payment for a period of 12 (twelve) continuous months which may be considered either on the basis of calendar year or financial year.

The Annual Tax for Commercial Vehicle shall be considered for a period of 12 Calender months from 1st day of the month of payment of tax. Liability to pay 2. (a) If the tax leviable in respect of any motor vehicle remains un paid by arrears of Tax any person liable for payment thereof and such person before having ofa Person paid the tax has transferred the ownership of such vehicle or has succeeding to ceased to be in possession or control of such vehicle, the person to transfer of whom the ownership of the vehicle has to be or the person / company/ the ownership, financier who has possession or control of such shall be liable to pay possession or the said tax to the taxation authority.

control of motor

vehicles.

13

--- ~- Authorized to carry Rs. 12000.00 Rs.3000.00 less than 9 MT

2 Authorised to carry Rs. 14400.00 Rs.3600.00 exceeding 9 MT

3 Authorised to carry Rs.l6.500.00 Rs.4125.00

12 MT and above +Rs. + Rs. 125.00 for

500.00 for every additional I every MT above 12 MT

additional

I MT above 12

MT

(i)The Tax payable under Schedule II article I (ii)The Tax payable under Schedule II article V ARTICLE NO. VIII :- Any Other Vehicle The Annual Rate of Tax in case of any other vehicle (Non Transport & Transport ) not covered under any category mentioned above such as - Dumper / Tipper , Excavator, Hydraulic crane, Camper Van , Cash Van , Mobile Canteen, Mobile Workshop, Mobile Clinic, Fork - lift, Tow - truck, Mobile Rig , Mobile Cementing Unit & any other truck mounted machineries ete .. @ 2.00% of the cost of the vehicle excluding AT. OTE:-

l. Annual Tax ;- Means Taxes due for payment for a period of 12 (twelve) continuous months which may be considered either on the basis of calendar year or financial year.

The Annual Tax for Commercial Vehicle shall be considered for a period of 12 Calender months from 1si day of the month of payment of tax.

Liability to pay 2. (a) If the tax le 'iable in respect of any motor vehicle remains un paid by arrears 0f Tax an person lia^ieor pa rnent thereof and such person before having ofa Person paid the ax has sferred the ownership of such vehicle or has succeeding to ceased to be .n •^0_-on or⁰⁰¹of such vehicle, the person to transfer of whom the owne . of': e .e . le has to be or the person / company/ the ownership, financier who has po^01ofsuch shall be liable to pay possession or the said tax^tothe ax^'0.

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THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1335

3. In case of Transport Vehicle under category of Taxation Schedule-Il Article -I I III IlII IVNNIIVII NIII, if the registered owner fails to pay the Annual I Quarterly tax on due date or within the grace period as provided under the AMV Taxation Act, 1936, the Registered owner shall be levied with a fine Rs. 5/- per day for defaulting period (including the grace period).

4. (a) Every Registered owner of a Transport (Commercial) vehicle not covered by one-time tax, while withdrawing the vehicle from use by submitting From-'H' to get temporary exemption of Taxes, shall have to deposit a sum of Rs. 501- as application fee.

(b) In the event of failure on the part of the registered owner of a vehicle to apply within due time for extension of From-'H' already submitted, the registering authority may extend the From -'H' on application of the registered owner for further period after realizing a fine of Rs. 5/- per day of default.

5. In case of theft of vehicle (commercial) registering authority may exempt further payment of taxes of the vehicle from the date I month of the theft on the basis of final Police Report and report of Insurance Company regarding settlement of the claim.

6. In assessment of M.V. Tax Taxes in case of Truck mounted vehicle I Machinery; the cost of chassis and the cost of Machineries I Equipments upon the truck shall be taken into account.

7. In addition to AMY tax payable under this Notification the owner or person having possession or control of Motor Vehicle shall pay any tax or penalty payable under this Act for any period that comes into effect from the date of Notification issued under the provision of the Assam Motor Vehicle Taxation Act, 1936 at such rates as applicable to such vehicles from time to time."

S. M. BUZAR BARUAH,

Secretary to the Government of Assam, Legislative Department, Dispur.

15