ASSAM ACT No. XV OF 1963 : <z THE ASSAM MOTOR VEHICLES TAXATION PC - 2 (AMENDMENT) ACT, 1963, (As passed by the Assembly) (Received the assent of the Governox on the 2nd May 1963) [Published in the Assam Gazelte Exiraordinary, dated the 4th May 1968] An Act further to amend the Assam Motoxr Vehi- cles Taxation Act, 1936, Preamble. Whereas it is expedient further to amend the Assam Act Assam Motor Vehicles Taxation Act, 1936, herein- 1X of 1936 after called the principal Act, inthe manner herein- after appearing : It is hereby enacted in the Fourteenth Year of the Republic of India as follows :— Sh,c"‘“ 'ai‘lde’ 1. (1) This Act may be called the Assam Motor exieot 4nd yrehicles Taxation (Amendment Act, 1463, mcoenmtm.ence- (2) 1t shall have the like extent as the principal Act. (3) It shall come into force on the Ist April, 1963. Amendment 9. In section 2 of the principal Act— of section 2 (1) for clause (c) the following shall be substi- ‘{'fosf’algm%.A“t tuted, namely :— ? : “(c) ‘Heavy Trailer’ means a trailer exceeding 3} Metric tonpe in case of both four wheeled and -a single axle trailer, in weight laden.”’; (2) for clause (e) the following shall be substi- tuted, namely :— : ¢“(e) -Light Trailer’ means a trailer not exceed- ing 2 Metric tonne in case of both four wheeled and a single axle trailer, in weight laden.”, and (3) after clause (f) the following new clause shall be inserted, namely :— ¢(ff) ‘Medium Trailer > means a tra‘ler exceeding 2 Metric tonne but not exceeding 34 Metric tonne in case of both four wheeled and a single axle trailer, in weight laden.” Amendment 3, In section 17 of the principal Act, for the words of section 17 wthe High Court” the following words shall be sub- Act IX of Stituted, namely :— 1936, ¢the Assam Board of Revenue constituted under Assam Act section 3 of the Assam Board of Revenue Act, 1962.” 1N9°62'XXI o, ? Prige 0°15 nP. il
2 W Substitution 4, For the First Schedule to the principal Act, the of the First f . 4 s = Schedule to Tollowing shall be substituted, namely : Assam . Act IX ot 1936. “FIRST SCHEDULE Part A Vehicles other than those plying for hire or reward. Article No. Description of Vehicles Annual tax Quarterly tax (1) (2) (3) 4) Rs करे 8 1, Cycles (including motor scooters and cycles with attachment for propelling the same by mechanical power). A. Bicycles— (i) not exceeding 90 kilogram 25 8 in weight unladen. (it) exceeding 90 kilogram in 40 12 weight unladen. B. Tricycles ... 40 is C. Additional Tax for trailer or 9 3 side car. 11, Vehicles constructed and used sole= ly for the conveyance of passengers and light personal luggage of pas- sengers— A. (¢) 14 H. P. or less ... S %0 27 (ii) exceeding 14 H. P. न लत 33
3 =% Article "No. Description of Vehicles Annual tax Quarterly tax (1) (2) (8) (4) Rs. Rs. B. Additional tax for trailers drawn by vehicles covered by this arti- cle— (i) Light trailer ... 25 8 (#7) Medium trailer 45 14 (दो) Heavy trailer 90 21 III. Other vehicles— A. Vehicles used for transport of goods only— (?) Authorised to carry one Metric tonne or less vee=—900 90 (##) For every additional- } Metric tonne or part thereof of authorised load 70 91 B. Vehicles used partly for the con- veyance of passengers and their personal luggage and partly for the conveyance of goods=— (i) The “tax payable- under Article II. (ii) An additional tax for each person in excess of six which the vehicle is - de- signed to carry 15 6 (1ii) An additional tax for every % Metric tonne or part thereof of authorised load of goods g 40 12 C. Tractors— (i) Not exceeding 2 Metrie tonne in weight hee 45 14
o : Article No. Description of Vehicles Annual tax Quarterly tax M : (2) (3) 4) Rs, Rs. (ii) exceeding 2 Metric tonne but not exceeding 3% Me- tric tonne in weight .., 90 27 (iii) exceeding 31 Metric tonne in weight 180 54 D. Additional tax for trailer drawn by vehicles covered by this article— (i) Light trailer ... जद 45 14 (व) Medium trailer 90 27 (iii) Heavy trailer ... 180 54 E. Mechanical Crane mounted on a Motor Vehicle — (i) Light (not exceeding 3 Metric tonne in weight) 45 14 (सं) Medium: (exceeding 3 Me- tric tonne but not exceed- ing 5 Metric tonne) 90 21 (iii) Heavy (exceeding 5 Metric tonne) 180 54 Part B Vehicles plying for hire or reward IV. Vehicles plying for hire for the conveyance of passengers and light personal luggage of passen- gers. A, Motors Cabs and Taxis— (i) Taxi cabs 250 75 (ii) Station wagons and omni- 300 90 bus. (iii) State Transport Cars = ... - 300 90 (iv) Tourist Taxi ... 850 255 (v) Auto Rickshaw 100 30 B. Stage Carriage— 2 (i) For every seat authorised 40 12
पे . Article No. Description of Vehicles Annual tax Quar‘t:rly- tax (1) (2) (3) (4) Rs. Rs, V. Vehicles used for the transport of goods only— (i) For 1 Metric tonne or less .. 300 920 {i1) For each additional % (half) 75 23 Metric tonne. Vi. Vehicles authorised to ply pzrtly fer the conveyance of passengers and their personal luggage and partly for the conveyance of goods— ः A. Contract carriage (Casual)— (i) For every seat 40 12 (ii) An additional tax for every } 100 30 Metric tonne or part thereof of authorised load of goods. VIi Tractors— (i) Not exceeding 2 Metric 115 36 tonne in weight. (i) exceeding 2 Metric tonne but not exceeding 34 Metric tonne in weight 225 68 (iii) exceeding 3} Metric tonne in weight 325 98 VIII. Trailers drawn by vehicles covered by articles under Part-B— (i) Light Trailer 90 217 (ii) Medium Trailer ... .ss 180 54 (iii) Heavy Trailer ... 360 108 IX, Vehicles authorised to ply for hire The appropriate tax on a special route under a permit granted by the State Government. pavable under articles IV to VIII together with such additional fee as may be pres- cribed by the State ~ Government,
\_~ 6 Article No. Description of Vehicles Annual tax Quarterly tax (13 (2) (3) (4) X. Mechanical Crane, mounted on a Rs. Rs Motor Vehicle— (i) Light ' (not : exceeding - 3 Metric tonne in weight) . 115 36 (ii) Medium ('exceer’l"n'g 3 Metric tonne but not exceeding 5 Metric tonne) - 225 - 68 (iii) Heavy (exceeding 5 Metric = tonne) - 325 98 The above taxes are for m~tor vehicles fitted with pneumatic tvres 50 per cent higher tax shall be. leviable. on .any Motor Vehicle authorised to be fitted with solid or semi-solid tyres”. ' AGP (Leg) 17/63—1,022—15-6-63, a