NOTIFICATION
9 May, 2011
[JHARKHAND ACT 07, 2011]
Jharkhand Motor Vehicle Taxation (Amendment) Act, 2011
AN ACT
To amendment of Jharkhand Motor Vehicle Taxation Act, 2001
1. Short Title, Extent and commencement.-
(1) This amendment ACT may be called the Jharkhand Motor Vehicles Taxation (Amendment) ACT, 2011.
(2) It shall extend to the whole of the State of Jharkhand.
(3) It shall come into force on such date as the State Government may by Notification in the official gazette appoints.
2. Replacement of Sub-section -2(g) of Section 2 of Jharkhand Motor Vehicles Taxation Act, 2001.
Sub-section 2(g) of the Section 2 of Jharkhand Motor Vehicles Taxation Act, 2001 will be replaced by following:-
"Personalised Vehicle means a motorcycle (including moped scooter and cycle etc.) , Motor Car, Omni Bus or Station wagon (having the capacity of more than 4 but not exceedint 10 including driver)five which are solely used for personal purposes".
3. (A) Replacement of Sub-section -3 of section-5 of Jharkhand Motor Vehicles Taxation Act, 2001.
Sub-section 3 of section 5 of Jharkhand Motor Vehicles Taxation Act, 2001 will be replaced including proviso by following:-
" The State Government may by Notification from time to time increase the rate of tax specified in the schedule"
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(B) Insertion of new sub-section - 5(4) in section -5 of Jharkhand Motor Vehicles Taxation Act, 2001.
New sub-section -5(4) will be inserted after sub-section -5(3) of section 5 of Jharkhand Motor Vehicles Taxation Act, 2001 as following:-
"5(4) In case of vehicle not having not having certificate of fitness and valid permit tax with penalty will be due from the date of default as if it were for vehicle having valid fitness and permit"
4. Proposed schedule I part A will replace schedule I part A in sub-section 1 of section 7 of Jharkhand Motor Vehicles Taxation Act, 2001.
5. Insertion of new proviso in section 7(3) of Jharkhand Motor Vehicles Taxation Act, 2001 .
A new proviso will be inserted in section - 7(3) of Jharkhand Motor Vehicles Taxation Act, 2001 as following :-
" Provided that for every transport vehicles (excluding motor and goods carriage) motor vehicle tax and additional motor vehicle tax will be calculated on the basis of number of seats as mentioned in column 2,3,4,5 and 6 of table given on the criteria of wheel base :-
| Wheel Base (In inch) |
Ordinary Bus |
Express Bus |
Semi Deluxe Bus |
Deluxe Bus |
AC Deluxe Bus |
| 1 |
2 |
3 |
4 |
5 |
6 |
| 228 |
61 |
58 |
49 |
41 |
41 |
| 216 |
55 |
52 |
44 |
37 |
37 |
| 210 |
54 |
51 |
43 |
36 |
36 |
| 206 |
53 |
50 |
42 |
35 |
36 |
| 205 |
53 |
50 |
42 |
35 |
35 |
| 204 |
53 |
50 |
42 |
35 |
35 |
| 203 |
53 |
50 |
42 |
35 |
35 |
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| 190 |
48 |
46 |
38 |
32 |
32 |
| 180 |
40 |
40 |
32 |
27 |
27 |
| 179 |
38 |
36 |
30 |
25 |
25 |
| 176 |
37 |
36 |
30 |
25 |
25 |
| 167 |
33 |
31 |
26 |
22 |
22 |
| 166 |
33 |
31 |
26 |
22 |
22 |
| 165 |
33 |
31 |
26 |
22 |
22 |
| 163 |
32 |
30 |
26 |
21 |
21 |
| 143 |
28 |
27 |
22 |
19 |
19 |
| 142 |
25 |
24 |
20 |
17 |
17 |
Buses will be classified as 'express bus', 'Semi-deluxe bus', 'deluxe bus', and
'A.C. deluxe bus' on basis of age of the vehicles and passenger amenities.
6. Insertion of new proviso in section 14 of Jharkhand Motor Vehicles Taxation Act, 2001.
Two new proviso will be inserted in section 14 of Jharkhand Motor Vehicles Taxation Act, 2001 as following :-
" Provided that such motor vehicles which are registered in other States and being plied in the State of Jharkhand by owner of the vehicles, if they are found without valid tax payment/permit then period of operation for these vehicles will be deemed to be minimum of seventeen weeks prior to the date of being found (even if the vehicle has plied for a lesser period) and for such vehicles rates will be as given in sub-section 5 (read with section-14) of section - 7 of this Act for a minimum period of seventeen weeks."
" Provided that motor vehicles found after expiry of valid temporary permit, amount due will be calculated for minimum of one week and maximum of one month after the expiry of temporary permit."
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7. Replacement of section 21 by sub-section 21(a) and 21(b)
New sub-section 21(a) and 21(b) will replace section 21 as following :-
"21(a) Arrear Tax or Penalty will be recovered as per the process of recovery of land revenue. Motor vehicle or part-thereof having arrear of tax or penalty can be sold or auctioned irrespective of whether that vehicle is within or out of control of the person responsible for payment of arrear tax and penalty."
"21(b) Every owner of vehicle (commercial or private) paying annual tax will be required to give the details of his Bank Account and a Certificate of being in good financial condition from concerned bank with the application for registration or permit for such vehicles, in the case of default in tax payment the vehicle may be seized by registering authority or collecting authority.
8. Insertion of sub-section 22(3) after sub-section 22(2) of section 22 of Jharkhand Motor Vehicles Taxation Act, 2001.
"22(3) seized vehicles having tax or penalty arrear will be released only after certificate of having paid all the penalty and taxes is produced by the owner of the vehicle.
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Schedule - 1 Part (A) Proposed onetime tax for Motor cycle/Motor cycle with accessories/ Motorcar /Jeep/ Omnibus being used as personalized vehicle in the State of Jharkhand.
| S.No. |
Age of Vehicle |
Motor Cycle with or without accessories |
Motorcar/jeep/omnibus being used as personalised vehicle seating capacity upto 10 including driver |
| Below 90 Kg |
Above 90 Kg |
Motorcar seating capacity more than 3 person not more than 5 persons |
Motorcar seating capacity more than 5 person not more than 8 persons |
Motor car seating capacity more than 8 person not more than 10 persons |
| a |
At the time of Rs. 1600/- Registration or 3% of the Cost of the vehicle whichever is more |
Rs. 1800/- or 3% of the Cost of the vehicle whichever is more |
Rs. 9000/-or 3% of the Cost of the vehicle whichev er is more |
Rs. 20000/-or 4% of the Cost of the vehicle whichever is more |
Rs. 25000/-or 5% of the Cost of the vehicle whichever is more |
| b |
If the vehicles is already of the cost registered and its of the date is as vehicle below: |
of the cost of the vehicle |
of the cost of the vehicle |
of the cost of the vehicle |
of the cost of the vehicle |
| 1. 2. |
More than 1 year not more than 2 2.8% year More than 2 year not more than 3 2.6% year |
2.8% 2.6% |
2.8% 2.6% |
3.7% 3.4% |
4.7% 4.4% |
| 3. |
More than 3 year not more than 4 2.4% year |
2.4% |
2.4% |
3.1% |
4.1% |
| 4. |
More than 4 year not more than 5 2.2% year |
2.2% |
2.2% |
2.8% |
3.8% e5 |
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| 5. |
More than 5 year not more than 6 2.0% year |
2.0% |
2.0% |
2.5% |
3.5% |
| 6. |
More than 6 year not more than 7 1.8% year |
1.8% |
1.8% |
2.2% |
3.2% |
| 7. |
More than 7 year not more than 8 1.6% year |
1.6% |
1.6% |
1.9% |
2.9% |
| 8. |
More than 8 year not more than 9 1.4% year |
1.4% |
1.4% |
1.6% |
2.6% |
| 9. |
More than 9 year 1.2% not more than 10 |
1.2% |
1.2% |
1.3% |
2.3% |
| 10. |
More than 10 year not more than 11 1.0% year |
1.0% |
1.0% |
1.0% |
2.0% |
| 11. |
More than 11 year not more than 12 0.8% year |
0.8% |
0.8% |
0.7% |
1.7% |
| 12. |
More than 12 year not more than 13 0.6% year |
0.6% |
0.6% |
0.4% |
1.4% |
| 13. 14. |
More than 13 year not more than 14 0.4% year Above 14 years 0.2% |
0.4% 0.2% |
0.4% 0.2% |
0.1% 0.1% |
1.1% 0.8% |
year
6. More than 6 year not more than 7 1.8% 1.8% 1.8% 2.2% 3.2% year
More than 7 year 7.
1.6% 1.6% 1.6% 1.9% 2.9% not more than 8 year
More than 8 year 8.
1.4% 1.4% 1.4% 1.6% 2.6% not more than 9 year
More than 9 year 9.
1.2% 1.2% 1.2% 1.3% 2.3%
not more than 10
10. More than 10 year not more than 11 1.0% 1.0% 1.0% 1.0% 2.0% year
More than 11 year 11.
not more than 12 0.8% 0.8% 0.8% 0.7% 1.7% year
More than 12 year 12.
not more than 13 0.6% 0.6% 0.6% 0.4% 1.4% year
13. More than 13 year not more than 14 0.4% 0.4% 0.4% 0.1% 1.1% year
Above 14 years 14. 0.2% 0.2% 0.2% 0.1% 0.8% Page6
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