d%F$ -fi. ~ 0 4 / 0 0 0 7 / 2 0 0 ~ - l 0 REGISTERED NO. DL+V)04/0007a003--10
EXTRAORDINARY
m n - m l
PART lZ - Section 1 *3rrm;rf8m
PUBLISHED BY AUlXORlTY 3 281 7$ mI vI 30, 2010/NWl8, 1932 No. 281 NEW DELRI, FRIDAY, JULY 30,201 0 1 SRAVANA 8,1932 m m 4 M p s a ~ ~ ~ t m % ~ r n ~ % m 3 m ~ * l Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OFLAW AND JUSTICE
(Legislative Department) New Delhi, the 30th Ju!v, 2010/Sravnna 8,1932 ( . a h ) b
THE DAMAN AND DIU MOTOR VEHICLES TAX
(AMENDMENT) REGULATION, 20 1 0
No. 4 OF 2010
Promulgated by the President in the Six ty -h t Year of the Republic of India. A Regulation to amend the Goa, Daman and Diu Motor Vehicles Tax Act, 1974, as in force in the Union territory ofDaman and Diu.
In exercise of the powers conferred by article 240 of the Constitution, the President is pleased to promulgate the following Regulation made by her:-
1. (1) This Regulation may be called the Daman and Diu Motor Vehicles Tax short titie and (Amendment) Regulation, 2010. commtnce-
ment.
(2) It shall come into force on such date as the Government may, by notification in the
Oficial Gazette, appoint. s of 1974. 2. In the Goa, Daman and Diu Motor Vehicles Tax Act, 1974 (hereinafter referred to as Amendment the principal Act), in section 2,- of section 2.
{a) in clause ( I ) , the following proviso shall be inserted, namely:-
'Provided that, on and from the commencement of the Daman and Diu
Motor Vehicles Tax (Amendment) Regulation, 20 10, the provisions ofthis clause, in relation to Daman and Diu, shall have effect, as if for the words "Goa, Daman and Diu", the words "Daman and Diu" had been substituted;';
1
2 THE GAZETTE OF INDlA EXTRAORDINARY [PUT 11- -.
Amendment of section 3. Inserlion of new section
3 A.
Levy of green tax in Daman and Diu.
(b) afkr clause ( I ) , th2 follou ing clause in relation to Daman and Diu shall be inserted, namely:-
'(IA) "Official Gazette" in relation to Daman and Diu, means the Uaman
and Diu Gazette;';
(c) for clause (4), the following clause shall be substituted, namely:-
' (4) "registered owner" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1988;';j9of 1988
(4 in clause (91, the word "Goa" shall be omitted;
(e) in clause ( I ] ) , for the words and figures "Motor Vehiclcs Act, 1939", the 4 of 1939. words and figures "Motor Vehicles Act, 1988" shall be substituted.59 of1988
3. In section 3 of the principal Act,-
(a) in sub-section ( I ) , after the second proviso, the following proviso shall be inserted, namely:-
"Provided also that nothing contained in this sub-section, shall, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 20 10, apply to Daman and Diu.";
(bj after sub-section ( I ) , the following sub-section shall be inserted, namely:--
"(IA) On and from the commencement ofthe Darnan and Diu Motor Vehicles Tax(Arnendment) Regulation, 201 0, a tax shall be leviable in the Union territory of Daman and Diu on all transport vehicles used or kept for use in the Union
territory, at such rates not exceeding the rates specified in Schedule A to this Act; and for all non-transport vehicles used or kept for use in the Union territory, at such rates not exceeding the rates specified in Schedule B ro this Act, as the Government may, by notification h the Official Gazette, specify:
Provided that in t he case of motor vehicles kept by a dealer in, or manufacturer of, such vehicles for purposes of trade, the tax shall be payable by such dealer or manufacturer on such vehicles which undcr the rules made under the Motor Vehicles Act, 1988, have been permitted to be used on the road 59 of 198%
whether under a trade certificate or under temporary registration:
Provided hrther that the Government may, in respect of any motor vehicle or class ofvehicles, prescribe by rule or order that tax in rcspcct of such vehicle or class of motor vehicles shall be levied for periods less than a quarter for which such vehicle or class of vehicles has been kept for use in the Union terri tory and whereupon tax shalI be paid in respect o f such vehicles or class of vehicles at such rate as may be prescribed for periods less than a quarter, so, however, that it shall not proportionately be in excess of the
annual tax."; (c} in sub-section (3) , aftcr the proviso, the following proviso shall be inserted, namely:-
"Provided further that nothing contained in the proviso shall, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 201 0, apply to Daman and Diu.".
4. After section 3 o f the principal Act, the following sectiun shall be inserted, namely:-
'3A. A cess called "green tax" shall, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 20 10, bc levied and collected in the Union territory of Darnan and Diu in addition to the tax levied under section 3 on the motor vehicles suitable for use on road, as specified 111 column (2) of
2
SEC. l] -- THE GAZETTE OF INDIA EXTRAORDINARY 3 the Table below at the rates specified in colutnn (3) thereof: for the purposes of
implementation ofvarious incrtsurcs to cuntrol air pollution, namely:--
TABLE
SI.
Nc. - - Class and age of vehicle Rates of cess in Rtlptes
-.-
(2, (3)
Non-transport vehicles which have completed fifteen years
from the date of its registration, at the t ime of
renewal of certificate of registration as per sub-section (10) of section 41 ofthe Motor Vehicles Act, 1988,-
(a) Two wheelers 250.00 per five years.
(bJ Other than two wheelers 500.00 per five years. Transport vehicles which have completed fiftccn years
from the date of its registration, at the time ofrenewal of fitness certificate as per section 56 of the Motor Vehicles
Act, 1988,-
(a) Motor cycle 200.00 per annurn.
(bj Auto-Rickshaw (goods and passenger) 300.00 per annum.
(c) Motor Cab and Maxi Cab 400.00 per annum.
(d) Light Commercial Vchicles (goods and 500.00 per annurn.
passenger)
(ej Medium Commercial Vehicles (goods and 600.00 per annum. passenger)
@ Heavy Motor Vehicles (goods and passenger) 1000.00 per annum,'.
5. In section 4 of the principal Act,-- Amendment of section 4
(a) in sub-section ( I ] , in third proviso, for the words and figures "Chapter VIII of the Motor Vehicles Act, 1939", the words and figures "Chapter Xl of the Motor
Vehictes Act, 1988" shall be substituted;
(b) after sub-section (3), the following sub-sections shall be inserted, namely:-
"(4) Notwithstanding anything contained in this section, an and from the
commencement of the Daman and Diu Motor Vehicles Tax (Amendment)
Regulation, 2010, the tax levied for non-transport vehicles in accordance with the provisions of sub-section (JA) of section 3, shall be paid in advance by the
registered owner or the person having possession or control of the vehicle and the tax so paid shall be the one time tax, unless the vehicle is altered during such period, or proposed to be used in such a manner so as to cause the vehicle to become a vehicle in respect of which a different tax is payable:
Provided that i n respect of vehicles registered before the date of commencement of the Danlan and Diu Motor Vehictes Tax (Amendment) Regulation, 20 10, ofwhich taxes were being paid in accordance with the provision of sub-section (I), the tax specified in Schedule B to this Act, shall be paid on or before the date ofcompletion ofsixty days frornthe commencement ofthe said Regulation.
(5) Where a transport vehicle is used or kept for use in the Darnan and Diu
on the basis of temporary permit issued under the Motor Vehicles Act, 1988, the tax shall be levied and collected in the manner as provided in this Act for whole
of the period for which it is used or kept for use in Daman and Diu.".
3
4 THE GAZETTE OF IKUTA EXTRAOROINARY LPmr II-
A ~ ~ ~ G I I ~ ~ I G L I ~ 6. In section 5 of the principal Act, after sub-section ( 4 ) , the fbllowin_~ sub-section
o r section 5 , shall be inserted, namely:--
"(5) Notwithstanding anything contained in this section, on and from the cotnrnencemenr of fhe Daman arld U i u Motor Vehicles Tax (llniendment) Regulation, 2010, issue oftax token and tax licence to the person paying the tax shall not be necessary in Daman and Diu where the tax is paid fur non-transpurr vehicles in accordance with sub-section (4) of section 4 :
Provided that the Taxation Authority shall, on payment of one time tax of the vehicle, make an entry in the certificate of registration of the said vchicle of such payment.".
Amendmenl 7 . In section 6 of the principal Act, in sub-section (31, for the words and figures
of sec!1on 6 "Chapter VIIt ofthe Motor Vehicles Act, 1939", the words and figures "Chapter XI o f the 4 of 1939. Motor Vehicles Act, 1988" shall be substituted.59 of 1988
Amendment 8. I n section 9 of the principal Act. aftcr sub-section (?), the following sub-section of section 9. shall be inserted, namely:-
"13) Notwithstanding anj thing contained in sub-sections f l) and (21, on and from the commencement of t h e Daman and Diu Motor Vehicles 'I'ax
(Amendment) Regulation, 2010, where tax has bcen paid for non-transport vehicles under sub-section (4) ofsection 4, the registered owner who has paid such tax shall be entitled to refund of tax at the rates specified in Schedule C to this Act, in cases
of-
(i) cancellalicn of registration of vehicles on account of scrapping of
such vehicle due to accident or other cause, or removal of the vehicle ro any other State or Union territory on account of transfer of ownership or change of
address; ( i i ) temporary non-use of vehicle.".
Amendment uf section 12
9. In section 12 ofthe principal Act, the following proviso shall be inserted, namely:-
"Provided that ifthe tax for non-transport vehicles registered before the date of commencement of the llalnan and Diu Motor Vehiclcs Tax (Amendment) Regulation, 2010, has not beet1 paid as provided in the proviso to sub-section (4) of section 4, the registered owner or the person having possession or control of the motor vehicle, in relation to Daman and Diu, shall be liable to pay penalty to the extent of one per cent. of the tax payable for each defaulting month or part thereof.".
Arnendrnenl 10. In section 15 of the principal Act, for the words and figures "Motor Vehiclcs Q [ section 1 5 - Act, 1939", the words and figures "Motur Vehicles Act, 1988" shall be substituted. 4 of 1939. 5 9 uf 1988.
Amendmcnt 11. In section 24 ofthe principal Act, after sub-section (S), the following sub-section
of 24 shall be substituted, namely:-
"(6) Every rule made, on and from the commencement of the Daman and Uiu Motor VehiclesTax (Amendment) Regulation, 201 0, in relation to Daman and Diu, shall be laid as soon as may be: after it is made, before each House ul' Parliament, while it is in session for a tutal period ofthirry days, which may bc cotnprised of one session or in two or more successive sessions, and if, before the expiry of the session immediately followii~g the session or the successive sessions aforesaid, both Houses agree in making any inodification in the rule or both Houses agree that the rule should not be made. the rule shall thereafter have effect only in such modified form or be of no eflcct. as the case may be; so, however, that any such modification or annulntent shall be without prejudice to the validity of anything previously done under that rule.".
4
SEC. I ] TEE GAZEITE OF 1NDIA EXTRAORDINARY 5
12. After section 25 of the principal Act, the following section shall be inserted, nan1eIy:-
"26. Nothing contained in the Schedule to this Act, shall, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, apply to Darnan and Diu.".
13. After the Schedule to the principal Act, the following Schedules shall be inserted, namely:-
"SCHEDULE A (See section 3)
TAX ON TRANSPORT- VEHICLES IN DAMAN AND DIV
- -
Sl. Class of vehicles in respect of motor vehicles fitted Maximum annual No. solely with pneumatic ~ ~ e s rate of tax
in rupees
(1) (2) (3)
1. Motor cycle and tricycles (including motor scooters and cycles with attachment for propelling the same
by mechanical power) : I 50.00
2. Goods Vehicles :
For every 100 kgs of registered laden weight or part thereof:
(0 driven on he1 other than diesel 30.00
(i i) driven on diesel 35.00
3. Passenger vehicles (including auto-rickshaws, taxies, etc.):
(i) vehicles with seating capacity up to four 480.00 passengers
(i l l for every additional seat over four passengers 300.00 up to nine passengers
(iii) for every additional seat over nine passengers 400.00
4. Motor vehicles other than those liable to tax under
the foregoing provisions of this Schedule:
(a) up to 750 kgs weight unladen
(b) over 750 kgs up to 1 ZOO kgs weight 450.00
(c) aver 1200 kgs weight untaden up to 2500 kgs W.00 (dj over 2500 kgs weight unladen up TO 5000 kgs 800.00
(e) over 1000 kgs or part thereof in excess of 5000 kgs 150.00
5. Additional tax payable in respect of motor vehicles used for drawing trailers:
(a) For each trailer when it is used far the carriage of At the rates goods specified against
serial number 2, in
respect of motor
vehicles use for
carriage of goods.
(b) For each trailer when used for the carriage of At the rates passengers specified against
serial number 3, in
respect of motor
vehicIes plying for
hire and use for the
carriage o f
passengers.
Insertion of
new section
2 6 .
Schedule not to apply to Darnan and Diu.
Insertion of new schedules
5
6 THE GAZETI'E OF INDIA EXTRAORDINARY [PAW II-
Fs,vlunation I .--The seating capacity in respect of the passerlger vehicles specified at serial number 3 shall be exclusive of the drivers' seat and the cunduciors' scal. Explanatioo 2.-- The maxin~urn annual rate of tax for the motor vehiclcs other than those fitted with pneumatic tyres shall be the rates specified in paragraph 1. for the motor
vehicles fitted solely with pneumatic tyres, plus SO percenturn. ~plnnurion 3.-Themaximum annual rate oftax payable by dealers in, or manufacturcrj of rnotor vehicles, for general licence in respect ofeach vehicle. shall be rupees 200.00.
SCHEDULE B
(See section 3 ) ~ 1 . N O , Stage of Motor cycles
registration and uicyclos
(including motor scooters
and cycles with attachment for propelling thc same by
mechanical power)
( 1 (2) ( 3 1
Any othcr mutor vehicle not M o ~ o ~ vchlcles manu- specif ed in column ( 2 ) f'actured out of' lndia and irrlponed tu lndia
Driven on Driven on other than diesel diesei
A. At the time of 7 % of the 4% of the 6% of the 'I'wict: the ratcs
new registration cost of cost cost of rchicle specified for respective
vehicle vehicle class of vchicles a1
columns (3). ( A ) and ( 5 ) B. If the motor Percentage of lJerccn:age of Percrntagc o f
vehicle is one time tax unc time tax one time tax
already levied under lcvied under levied under registered and serial number scrinl numbcr scrial number
its age from the A A A
rnunth of
registration is-
1 . not more than 95.8 97.2 97.2 two years
2 . mure lhan two 91.3 94.3
years but no1
more than three
years
3. more than three 86.7 4 1.2 ycars but not
more than four
ycars
4. more than four 81.8 87.9 years but nut
morc than five ycars
'livicc thc rates specified {or respeclive class o f vehicles
at culumns (3), (4)
and ( 5 )
6
SEC. 11 THE GAZETTE OF INDIA EXTRAORDINARY 7
{ 11 (2) (3) (4) ( 5 ) (6) 5 . more than five 76.6 84.5 84.5 Twice the rates years but not specified for respective more than six class of vehicles ar years columns (3), (4) and ( 5 )
6. more than six years bul not
more than seven years
7 more than seven 65.6 77.2 years but not
more than eight years
8. more than eight 59.6 73.3 yews but not
more than nine years
9. more than nine 53.4 69.1 years but not
more than ten years
10. more than ten years bur not
milre than eleven years
11. morethaneleven 39.9 60.2 years but not
more than twelve years
12. morethantwelve 32.7 55.4 years but not
more than thirteen
years
1 3 . morethanthirteen 25.1 50.4 years but not
more than fourteen years
14. morethanfourteen 17.2 45.1 years but not more
than fifteen years
15. more than fifteen years but not mare
than sixtee? years
16. mom than sixteen years but not more than seventeen years
17. morethanseventeen .. 27.7 27.7 years but not more
than eibteen y m
18. moreQueighteen .. 21.2 2 1.2 years but not more
than nineteen years
19. more than nineteen . . 14.5 14.5 - do -
years but not more
than twenty years
7
8 'I'HE GAZETTE Ol. ISDIA EXTR~ZORIIINARY [PART 11---
- -. - --- . ~ O T E : Cost of the vehicle in relation t r ~ ( a ) vehicle rnanufacturccl i r l India means cost of the vehiclr : as pur the purchase invoice issued ciiher by tlte mauufhcturer or dealer of the vehiclc artd shall include the manufacturing cos t , excise duty, s a l t s tax and a n y o ther tax payable in the Union territory c ~ f Damat1 and Uiu;
(b) a vehicle imported i ~ i t t ~ India ~rrespective of its place of manufjcture means cost as per the landed value of the vchicle col~sistriig of the assessdhlc value undcr I hc Customs Act, 1962 ( 5 2 of 1962) and the c u s ~ o m s duty paid thereupon including additional d u b paid, il' any, as endorscd in the bil l ul'entqr b>. the Customs Department.
E.rplunuiion 1.- For the purpose of calculating the rate of' onc time tax undcl. this Schedule, if the invoice of the vehiclc, or as the case may be, thc Bill of Entry is not produced for any reason, then the cost of vchicie shall be caIculated as follow^, namely-
(I) (i) In case the model of such vehicle is being manufactured, the cost of vehicle certified by an authoriscd dealer or manufacturer ol'sucl~ vehicle.
(ii) In case manufacture of such model ceased, the prevailing markct price of such vehicle certified by the licensed assessor or valuer of motor vuhiclcs.
(2) If the cost of vehicle could not be caiculated as pvr i tem ( I ) : thc prevailing cost of similar vehicle determined by thc Taxation Authority, closest in engine capacity and unloaded weight of the vehicle in respect of which a tax is to be levied and cul lected.
Explunarion 11.- In calculating the cost of vehicle, iftlle cost ul'thc vehicle is not in rnultipIe of hundred, the fraction ofa hundred not exceeding fitty rupecs shall be ignured a ~ ~ d the fraction of hundred exceeding fifty rupees shall be taken as hundrcd rupees.
SCI IEDULE C
(.?EL, section 9) SI. No. Stage when refund is U \rt LIIInot lnulcrr scooters and cycles speciiied in ('ategory A.
will1 attacl-in~enl fbr
propelling the sarnc by
~nechanical puwer)
Refund for Rehnd per Refund fur Refund
retnuval, quarter rcmoval, per
suspension (for not using suspenslcln quarter
or cancella~io~l the vehicle) or cance- (for not
of registration Ilation uf using the
of kch~cle registration vehicle)
u f vehicle
(1) ( 2 ) (3) (4) ( 5 ) (6) -
A Ifthe period elapsed after I'urccnlage of Perccntage of l'ercentagc Percentage payrnenl of one time lax the one ti~lie the one tllne of the o ~ l c o t the on the motor vehicle is- lax levled tax levied tin~c tax one tiiilc
8
SEC. I ] THE GAZETTE OF INDIA EXTRAORDINARY 9
3. more than two years but 86.7 0.9 912 0.6
not more than three years 4, more than three years but 81.8 1 .O 87.9 0.7
not more than four years
5. more than four years but 76.6 1.0 84.5 0.7 not more than five years
6. more than five years but 71.2 1 -0 81.0 0.7 not more than six years
7. more than six years but 65.6 1 .O 772 0.7
not more than seven years
8. more than seven years but 59.6 1 .O 73.3 0.7 not more than eight years
9. more than eight years but 53.4 1 .I 69.1 0.7 not more than nine years
10. more than nine years but 46.8 1.1 64.8 0.8 not more than ten years
11 . more than ten years but 39.9 1.1 602 0.8
not more than eleven years
12. more than eleven years 32.7 1.1 55.4 0.8 but not more than twelve
years
13. more than twelve years 25.1 1 . 1 50.4 0.8 but not more than thirteen
years
14. more than thirteen years 17.2 45.1 0.8
but not more than fourteen years
15. more than fourteen years .. 39.6 0.8 but not more than fifteen
years
16. more than fifteen years but .. 33.8 0.9 not more than sixteen years
17. more than sixteen years .. 27.7 0.9
but not more than seventeen
years
18. morerhanseventeenyears .. .. . 212 0.9 but not more than eighteen
years
19. more than eighteen years .. 14.5 0.9.". but not more than nineteen
years
FRATISHA DEVISINGH PATIL,
President.
V. K. BHASIN,
Secy. to !he Govt. oflndia.
-.---
PRINTED BY TL!E GENERAL MANAGER. GOVT OF IND1.4 PRESS. MINT0 ROAD, NEW DELHI .AN3 PUULISIIED BY TIlE CONTROLLER OF PUOLICA-r[ONS DELHI-XIS. GMGIPMRN~3363Et(S5~31-07-2010.
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