T ASSAM ACT VIII OF 1949 THE ASSAM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1949 (Passed by the Assembly) (Received the assent of the Governor on the 4th May, 1949) [Published in the Assam Gazette of the 11th May, 1949] An Act further to amend the Assam Motor Vehicles Taxation Act, 1936. Preamble. WHEREAS it is expedient further to amend the Assam A Motor Vehicles Taxation Act, 1936, in the manner herein- G5 1932 after appearing :— It is hereby enacted as follows :— Short title, e This Act may. be called the Assam Motor extent and Vehicles Taxation {Amendment) Act, 1949. commence- ment. (2) It shall come into force on such date as the Provincial Government may, by notification in the official Gazette, appoint. (3) Tt shall have the like extent as the Assam Motor Vehicles Taxation Act, 1936, hereinafter referred to as the Assam Act principal Act. IX of 1936, Amendment 2. In the proviso to section 5 of the principal Act, the of section 5 word ‘equal” shall be deleted. Act IX of 1936, मिड 3. For the First Schedule to the principal Act, the fol- el lowing shall be substituted, namely :— . Assam Act IX of 1936, FIRST SCHEDULE Part A Vehicles other than those plying for hire or reward Article Description of vehicle Annual rate Quarterly rate No. of tax of tax Rs. Rs. 1 Cycles (including motor scooters and cycles with attachment for propelling the same by mechanical power). A. Bicycles— (i) not exceeding 200 lbs. in weight un- 5 2 laden. (é1) exceeding 200 Ibs. in weight unladen 10 3 Price : 1 anna or 1d.
Article Description of vehicle No. B. Tricycles C. Additional tax for trailers or side-car IT Vehicles constructed and used solely for the con- veyance of passengers and light per- sonal luggage of passengers. A. Not exceeding 35 cwt. in weight unladen B. Exceeding 35 cwt. in weight unladen C. Additional tax for trailers drawn by vehi- cles covered by this article— - (¢) Light trailer (i7) Heavy_ trailer IIT1 Other vehicles— A. Vehicles used for the transport of goods only— (7) Authorised to carry a load not exceed- ing 20 cwt, (¢1) For every additional 10 cwt. or part thereof of authorised load. B. Vehicles used partly for the conveyance of passengers and their personal luggage and partly for the conveyance of goods. (i) The tax payable under article 11— (22) An additional tax for each person in excess of six which the vehicle is designed to carry. (दंड) An additional tax for every 10 cwt. or part thereof of authorised load of goods. C. Tractors— (1) Not exceeding 2 tons in weight (i1) Exceeding 2 tons in weight D. Additional tax for trailers drawn by vehicles covered by this article— (#) light trailer (#) heavy trailer Annual rate Quarterly rate of tax of tax Rs. Rs. 15 5 5 2 36 12 100 30 10 3 20 6 100 30 30 9 Article I1 55 2 10 3 25 8 50 15 Article 1T 25 8 50 15
Article Description of vehicle Annual rate Quarterly rate No. of tax of tax Rs, Rs. Part B Vehicles plying for hire or reward IV Vehicles plying for hire for the conveyance of Article I passengers and light personal luggage of ८ passengers. A. Motor cabs and taxis 40 12 B. Stage carriages— (z) Authorised to carry more than six but 50 15 not more than 10 persons exclusive of the driver and handy-man. (i1) Authorised to carry more than 10 but 60 18 not more than 15 persons exclusive of the driver and handy-man. (i11) Authorised to carry more than 15 but 75 24 not more than 20 persons exclusive of the driver and handy-man. (iv) Authorised to carry more than 20 but 150 45 not more than 25 persons exclusive of the driver and handy-man. (v) For each additional seat authorised in 25 8 excess of 25 persons. जी v Vehicles used for the transport of goods only— (i) Authorised to carry a load not exceed- 80 24 ing 20 cwt. (¢7) For every additional 10 cwt. or part =25 8 thereof of authorised load. VI. Vehicles authorised to ply partly for the con- Article IV veyance of passengers and their personal luggage and partly for the conveyance of goods— () The tax payable under Article IV 20 6 in respect of the authorised number of passenger seats together with an additional tax for every 10 cwt. or part thereof of authorised load of goods.
4 Article Description of vehicle Annual rate Quarterly No. of tax rate of tax Rs, Rs. VII. Tractors— (६) Not exceeding 2 tons in weight 50 15 (#) Exceeding 2 tons in weight 100 30 VIII. Trailers drawn by vehicles covered by articles under Part B— (¢) Light trailer 50 15 100 30 (#Z) Heavy trailer IX. Vehicles authorised to ply for hire on a special route under a permit granted by the Provincial Government. The appropriate tax payable under Articies IV to VIII together with such additional fee as may be prescribed by the Provincial Government. The above taxes are for motor vehicles fitted with pneumatic tyres, a 50 per cent. higher tax shall be leviable on any motor vehicle authorised to be fitted with solid or semi-solid tyres. A.G.P. (Leg.) No.9/49—1035—16-6-1949.