Punjab act 007 of 2008 : The PUNJAB MOTOR VEHICLES TAXATION(AMENDMENT) ACT 2007

I

\ Rego. ^l\o.CHD/0092/2006 ²⁰⁰⁸ }{:-,, 2.70

EXTRAORDINARY

Published

by Authority

CHANDIGARH.

FRIDAY, JANUARY^{18, 2008}

(PAUSA ^{28, 1929}SAKA)

LEGISLATIVE SUPPLEMENT

l

1

Part l Part 11 Part 111 Pa1·t IV Contents The

Punjab

Motor Vehh:les

Taxation (Amendment) ^Ad,2007 (Punjab ^A,:tNo7of

2008)

Ordiu:.mcrs Nil

Delegated Legislation Notification ^No.G.S.R.9/P.A.9/00/S.l

l/Amd.(4)/

2008,

dated^the17th

January,

2008. containing amendment ^inthe

Puujub ^Tuxan

Entry ^ofGoods into Local Areas Rules, 1999 Correction Slips, Rep,,blkations ^and

keplaccm?nts Nil

(xiii)

Pages

. !?2?

..

Xl-84

1

Shorl title and comrneucerneru

PUNJAB GOVT GAZ.

(EXTRA.),

JAN.

18,

2008

Pf-

(PAUSA 28, ¹⁹¹⁹

SAKA)

PART

f

DEPARTMENT OF LFGAL AND

U·.GfSLATJVE

AFFAlRS,

PUNJAB

Notification The l lSth

January,

2008

No.

7-Leg./2008.-The

fol

towing

Act of

the

Legislature

of the

State

of Punjab

received^theassent^{of the}

Governor^of

Punjab

on the 11th

January,

2008,

and is

hereby published

for

general

information :-

THE PUNJAB MOTOR VEHICI ES TAXAflON (AMENDMEN ^{f) ACT, 2007}

(Punjab ^{AdNo.7 of}

2008)

AN

A Cf further ^toamend^the

Punjab

Motor

Vehicles Taxation Act, 192.:/. BE it enacted

by

the

Legislature

of the

Slate of

Punjab

in the

Fifty- eighth ^{Year ofthe}

Republic ^of

India as follows :

1.

( 1)

This Act

may be called

the

Punjab

Motor

Vehicles Taxation (Amendment) ^Act,

2007.

(2) ^IL

shall^comeintoforce^atonce.

2. In the

Punjab

Motor Vehicles Taxation

Act,

1924

(hereinafter

Amendment ^vf · · ·

I

fi

·

... Pun1,1h

Act

4 11( referred to as the

principal Act),

t ie words, igure and

letter "or section 3-F

',

,

en,. wherever

occurring,

shall be

omitted.

·

3. In the

principal

Act,

in section

2,- ( i) ^the

exisung

clauses

(a) ^and

(oa)

shall,

respectively,

be renumbered as

(aa)

and

(aaa)

and

before clause

(aa)

as so

renumbered,

the

following

clause shall be

inserted, namely:-

"(a)

'big ^bus'means ^a

stage carriage

bus. ^the

body

of which shall be

fabricated or

adapted

on

chassis,

the wheel base of which should not be

less than 5156 nun

( 203"), having ^2xJseats

rows,

ordinary

seats^andbackrest, .two

separate doors^forentrance^and

exit, ^the

searing capacity

should^notexceed ⁷²⁺²driver^and

conductor, roof

luggage

carrier and hat

racks for

placing light luggage

inside^{the bus,}

unladen

weight ^ofwhich should not exceed

12000

Kgs;", (ii)

after clause

(cc), ^the

following

clause shall be

inserted, namely.-

"( rec)

"Schedule" means^theSchedule

appended

lo this

Act;"; Amendment ot section 2 of

Pu111a Act 4 or 191,!

PUNJAB ^{GOVT GAZ}(EXTRA.),

JAN. L8,

2008

18

(PAUSA ^{28, 1929}SAKA)

(iii) ^for

clause ttl}. the following

clau5e shall ^besubstituted. namely:-

"( ti)

"tax"

means^the Motor Vehicles

Tax.

payable under this Act;"; ^and

(^{5) lo case an}owner applies ^forre-assignment of new

registration^{mark of his}

motor car or motor cycle, which

stands already registered^inan another

State, ^ataxon such

motor ^carormotor cycle,

shall ^beleviable in lump

(iv) clause(e)

shall be omitted.

4. ^lnthe principal Act, for section 3, ^thefollowing section shall ^be

Sub?111u11on of

substituted

namely ^:-

si:cuon 3 of

Punpt '

Acl 4 of 1924.

"3. ( 1)

The ^taxshall ^be levied ^onevery

motor vehicle ^{on year to} Imposition year basis, which shall be, payable ^fromsuch date,

of ^tax

in such

manner and al such

rate, ^asmay be

determined ^{by the}Government from time ^totime ^:

Provided ^{thatthe rateof} tax. shall

not exceed

the maximum

limit ^ashasbeen specified^intheSchedule.

(2) ^Thebroken period comprising less ^{than a}

year, shall for

the

purpose

of

levying ^tax, be considered ^asafull year.

(3) ^{Theroad tax or}special road tax, already paid

by ^an owner before ^thecommencement of ^thePunjab

Motor

Vehicles Taxation (Amendm?nt)^Act,2007, shall ^beconsidered ^lo be duly paid

for the period for which such ^tax was due.

(^{4) The tax on}motor car and

motor cycle

shall be leviable

in lump ^sum,which shall ^becounted ^onthe actual

price ^of such vehicle (ex.eluding taxes, if

any) ^alsuch

rate, ^{as may} be detennined

by

the Government ^{fromtime to} time, ^but

not exceeding

the

rate, as has been specified

in the Schedule:

Provided ^thatwhere ^anowner of a motor ^{car or a} motor cycle

in

respect

of which, ^ataxhasbeenpaid in

lump ^sum,ceases ^to be ^theresident

of ^the State of Punjab and takes along

with ^him such

motor ^{car or}motor cycle or if

the ownership of ^the

motor ^caror motor cycle is transferred ^{to a}

person having residence outside the

State of Punjab, ^then refund ^{of thelump sum} tax. ^so

paid,

shall

be allowed ^atsuch

rate, ^asmay be

determined ^{by the}Government from time ^totime.

•

sum ^at!:-uch rate, as may

be determinet.lhy'the^{Go ..} ernment

from ^{urne to}

time, ^butnot exceeding ^the

rate, as has been specified^inthe Schedule.

(6/ ^{tothe case} of ^abig ^{bus, tax} shall ^beleviahle on

per kilometre ^per day

basis at such

rate, as may

be determined^{by the} Government^from time ^totime, but

not «ceeding the ^{rate as} has t,een specified^inthe Schedule.

(7/ (a) ^Inthe case of ^an omni ^b?s,registered in the State

of

Pun jab, ^atax

shall ^beleviable in ,iddition ^to the ^tax,already paid ^{by its}owner at the

time ·ofregistration^at such

rate, as may be determined^{by the} Government^from time ^to

time, ^{but not} exceeding ^the

rate, as has t,een specifiedⁱ¹¹ the Schedule.

(b) ^{lnthe case} of an omni ^bus, registered^{in a}State other

than ^theState

of Punjab, ^atax shall ^beleviable when ^it

enters and plies in the St>te of Punjab

and shall ^bepaid by its owner ^or d,iver ^on

per day basis, ^atsuch

rate, as may be dctennined by the Govemment.

(8) ^Althe time of

issue of ^newstage carriage permit,^one time ^{tax at}

the ^rateof Rs. 500/- (Rupees five hundred only) ^perkilometre shall ^beleviable on big

buses and ^at the ^rateof Rs. 250/- (Rupees twO hundred^andfifty only)

per kilometre

shall ^{be Iev}iable in ^case_of mini

bu?es. As

?d

when ^abig

bus holder ^isallowed to ply

on

ext.ended oute with

the increased

mileage, a one time ll>' ^atthe ate of

Rs. 500/- (Rupees five hundred only)

per \.Uornetre ha\\ ^beleviable.

(9)

Where ^a transpOrt

vehicle is plied without ^a valid permit

or in ^an

unauthoriz.ed manner, ^a

""' shall

be levied ^on such vehicle ^at such

rate, ^asmay be determined by the

Government^from time ^totime in addition ^to the ^taxfor which ^thevehicle is nonnall y liable to be levied

under ^this

• Act, ^butnot «ceeding ^the

rate, as specified in the

Schedule.

( JO) ^In

case, a transport vehicle ^isregistered in ^aState,

other

than ^the?tale of Punjab,

such ^a vehicle

shall

t,ecome liable ^[orpaying tall, the moment

it enters the

State of

Punjab ^atsuch

rate, ^asmay be determined by the

Government^from lime ^totime.".

PUNJAB GOVT

GAZ. (EXTRA.),

JAN. ^is.2008l'J (PAUSA^28.t929

SAKA)

•

1

PUNJAB GOVT ^GAZ.

(EXTRA.), ^JAN.

18,

2008

J.8)

(PAUSA ^{28, 1929}SAKA)

,...

...

'

5. ^Inthe

principal

Act,

sections 3-A, 3-B, ¹

C,

3-D, 3-E and 3-F

Omis?1u11 ^ol

.

·

.secli?ll)

] A 10

'

shall

be omitted.

3 F of

Punjab Al'I I of ^ICJ24

6. ^Inthe

pt incipal

Act, ⁱⁿsection 4-A, for sub-section (2) alongwith

Amendment ^of Set:1100 4-A o:· the

proviso,

the

following

shall

be substituted, namely:-

P110Jab^Act.iof

1924.

"(2) ^{The tax}

payable

wider section ³ⁱⁿ

respect of a

transport vehicle shall ^be

paid

in ^the

prescribed manner ^:

Provided ^thatunless ^themanner^is

prescribed,^the

amount^oftax

payable quarterly^ancl

monthly

shall^beonefourth ^and011c twelfth, respectively^ofthe annual

rates of^tax

specified ^intheSchedule.".

7. ^Inthe

principal Act, ⁱⁿsection 5-A,

for^theword "token"

occurring

Amendment ^ot section ^5·Aof in the ^last

line,

the words ^"taxclearance certificate"

shall ^besubstituted. Punjab ^Ac14of

1924.

8. ^Inthe

principal Act, ⁱⁿsection 8,

after sub-section

(5),

the

following

Amendment^of section ⁸of sub-section

shall ^beadded, namely ^:-

Punjab ^Act4

of 1924

"

(6)

If

air condition

system,

fitted

in any big bus, ^isfound ^tobe

no?

in

working

condition

while

plying ^onthe

permitted

route, the

owner ^orthe driver thereof

shall

be liable

to

pay penalty of

rupees ^tenthousand.".

9. ^Inthe

principal

Act,

after section 16, ^thefollowing ^new sections

Addition^01new sections ^{17 and18} shall ^beadded, namely:- ⁱⁿPunjab Act 4

?f

1924

"17. Notwithstanding anything

contained ^inthis

Act,^anytransport Ex.emptions

vehicle or non-transport

vehicle owned

by ^aState 10 certain vehicles Government ^orthe Central Government, ^andnot

used ^forany conunercial purpose,

shall be

exempted

from the

tax..

18 . ^{The tax on}categories

of motor vehicles, ^not enumerated ^and

Ta?^on

covered ^{in the}

categories ^{of the}

motor vehicles, residuary vehicles specified

in

the Schedule,

shall

be levied

at such rate, ^as

may be determined

by

the State Government from time ^totime, ^{but not}exceeding ^themaximum limit ^of

rupees ^tenlacs.".

Sub?11t1111011of Sch?Julc^',\'ol

.

P11njuh^Ml4ol \1)24.

PUNJAB ^GOVTGAZ.

(EXTRA.),^JAN.18,

2008

of9

(PAUSA^28,1929

SAKA)

10. ^Intheprincipal^Act,for the aisling Schedule· N, ^thefol\O\ving,

Schedule

shall ^besubstituted, na,nely ^{: -}

·

"SCHEDULE (See

Section 3) Sc1ial Categories of

Motor ^Vehicks No.

l Motor Cycle ^or Motor Car

Maximum ^rateof\ump sum Tax

20% of ^thevalue of ^themotor cycle ^ormotor ^car

(i) ^Lessthan three

years

(a) ^{ln caseof} re-registration^of motor cycle ^ormotor ^car :-

95% ^{of the taxof new} motor

cycle ^ormotor ^car (ii)

Three yeari- ^or more, but

75% ^{of the taxof} new motor

less than six.

years cycle ^ormotor ^car

(iii) ^Six

years ^or1nore, but ^less55% of ^{the taxof new} motor

than nine

years cycle ^ormotor ^car

(iv) ^Nineyears or more

35% ^{of the tax.of new} motor

cycle ^ormotor ^car \

(b) ^{lothe case} of transfer

of ownership ^of

motor cycle or

motor ^caralready registeredⁱⁿ the

State of PunJab ·,

(a) ^{SO% ofone} time ^tax

pay- able ^atthetime ot

registrauon

(b) ^Noadditonal tax shall

be levied ^{in caseof}transfer of ownership

owing ^lo death ^ortransfer ^to insurance company for

settlement ^ofclaim

..

(^{c) For}vehicles registeredⁱⁿ or outside

the

State of

Punjab ^orthevehicles, disposed^{of by}Military ^on which ^{lump sumtax.} was

not payable^carher. lump sum ^taxshall

be amved -

PUNJAB ^{GOVT GAZ.}(EXTRA.),

JAN. rs,

2008

?J,

(PAUSA ^{28, 1929}SAKA)

Serial Categories ^of

Motor vctucles Maltimum ^rate of

lump No. sum Tax

I

at

by

reducing

the amount of

tax ^ascomputed

above,

at the

"

rate of 5%

per financial year or

part

thereof up

to 10 years from ^thedateof

registration, but amount of

lump ^sumtax not ^toex.ceed

Rs. 75,000/- after

10

years

2 Omni ^Busregistered in the State

Rs. 10,000/- per seat

per of Punjab annum

3 Camper Van/frolley [or

private use:-

(^a)Purchased ^aschassis 50% ^{of the costof}chassis, but subject ^tothe maximum

of Rs. 2,50,000/-

(b) Purchased ^withcomplete 40% ^{of the costof the}chassis, body

but subject ^tothe maximum of

Rs. 2,50,000/-

4 Vehicle fitted

with

equipments like

rig generator ^orcompressor, crane

mounted

vehicle,^forklift, ^tow trucks,

break ^{down van,}recovery

..

vehicles,

tower wagons, ^tree trimming

vehicles ^{or any}other non-transport

vehicles, ^not covered

under any category ^:-

(a) Purchaseu ^aschassis 50% ^{of the costof}chassis, but subject ^tothe maximum of

Rs. 2,50,000/-

{

(b) Purchased ^withcomplete 40% of ^{the cost}of chassis.

,

body but

subject ^tothe maximum of

...

/

Rs. 2,50,000/-

-

I

?j Rs. 10,000/ Rs. 15,000/- Rs. 20,000/- tor every

50

vehicles ^orpart therco1'

Rate of ^'tax

per vehicle Rs. 10,000/- for ever)'

100

vehi.c\CS^orpart thereof

40% ^{of the}

cost of chassis, but subject ^to the ma,r.imum of ^Rs.2,S0,000/- SO%^{of thecost} of chassis, bul subject ^to the maximum of ^Rs.2,so,OOO/- ( ii)

Any other

niotor vehicle, ^not covered under above ( i) (iii)

Chassis of Motor Vehicle TM ^on

temporari.\Yregistered vehicles/chassis passing through

the State

of Punjab ^:-

( i)

]v\u\or car, 1: ,actor. omnibus

Rs. 2,000/^• with seating capacity^{ul) to} \0, ^but

e)l.c\uding^the driver

and ^orthree wheeled vehicles

(b) Three/Four wheeled vehic\es

(^{a) Two} wheeled vehicles

(b) Purchased wi.th complete bod)'

(^a)Purchased as chassis

7

pUNJ,\B^ooVT era (E)('fRA.).

JAN, ^IS.2008

(PAUSA^28,

\929 SAKA) Other 'Transport V1::h1des^\ike Dumper, Loader, Camper ^Vanl 'Tro\\eys, Tippers, Cash ^Van,

Mobile Canteen, Hau\ Pack

Durnpers, Mobile Workshops,

Ambulance,

Anin1.a\ Ambulance, Fire Tenders,

snorked La fire

fighling Vehic\es, H.ea.rses, Mai\

Carrier, Mobile

C:inic/X-raY vans/ Library ^vans

:-

6 ^Ta< on Vehcles under ^,hepossession Annual^R>l<of

Tax

of Manufactures/Dealers :-

,

r ;

5

Mo.,r.i,ntnn^rate oi

\q_mp sun, Tax ----------------------------------- Serial Categories^of

Motor Vehic\cs No.

8

PUNJAB ^{GOVT GAZ.}(EXTRA.),

JAN. is, 2008

2?

(PAUSA ^28,1929SAKA)

Serial Categories ^of

Motor Vehicles Maximum rate of

lump No. sum Tax

8 Conlract Carriage :-

(a) ^{Maxi Cab} Rs. 10.000/- (b)

Motor^Cab Rs. 10,000/-

(c) ^AutoRickshaws ^:

(i) ^{up to}three

seats excluding ^{60% of the} value of ^{the auto} driver

rick.shaw

(ti)

exceeding

three

seats, but ^Rs.30.000/- not exceeding

six

seats excluding

driver

9 Goods

Vehicles \

Gross vehicle weight:-

Maximum ^{rateof tax per} annum in

rupees

(a) ^Notexcce 1.2 tonnes Rs.

30,000/-

(!,) Exceeding ^1.2

tonnes, but ^notRs.40,000/- exceeding ⁶tonnes (c)

Exceeding ⁶tonnes, but ^notRs.

50.000/- exceeding ¹⁶²

tonnes (d)

Exceeding ^16.2

tonnes. but ^notRs. 80,000/- exceeding ²⁵

tonnes (^e)Exceeding ²⁵

tonnes Rs. 1,50,000/-

10 Tractor ^with Trolley ^usedfor Rs. 20,000/- commercial

purpose

within ^the radius ^{of 25 Km.from} the

place of

permit

holder's

residence

11 Stage Carriage Maximum ^{rateof Tax per} Km.

per vehicle per day in

..

rupees

1. Big

Buses:-

(a)

Ordinary

Buses Rs. 20/- (b)

Ocdinary ^H.V.AC Buses Rs. 15/- (3x2

Seats) (^c)Integral

Coach (2x2 Seats) ^Rs.10/- Buses

2. Mini

Buses Rs. l,50,000/- ^per

annum

.....

12 Tourist Permit Vehicles·-

Maximum ^{rateof Tax per} seat

per

annum in

rupees ,, (i)

Motor Cab

9

-- \

..

Rs. 3,00,000/- Rs. 4,00,000/-".

Maximum ^{rateof Tax per} annum in

rupees Rs. 4,S0,000/- B. S. MEHANDIRATf A, Rs. 3,000/-

Rs. 6,000/-

Rs. 20,000/-

Rs. 30,000/-

Rs. 40,000/-

Rs. 1,000/- per day Maximum ^{rateof Tax per} annum in

rupees Rs. 6,00,000/- Rs. 9,00,000/- Rs. 10,50,000/- Rs. l3,S0,000/- Maximum ^{rateofTax. per} day ⁱⁿ

rupees Maximum ^rateof

lump sum Tax (a)

Vehicles ^usedfor trade and

business

(b)

Vehicles ^used

by Educational Institutions

(i) ^furschool vehicles

(ii) ^forcollege

vehicles and

other institutional vernc\es

PUNJAB ^{GOVT GAZ.}(EXTRA.),

JAN. 18,

2008 ?

(PAUSA ^{28, 1929}SAKA)

Secretary ^toGovernment of

Punjab. Department ^of

Legal ^andLcg1slat1ve Affairs.

(i) ^{13 to20}

seats

(^{ii) 21to30}

seats

(iii) ^{31 to35}seats

(iv) ³⁶

scats^and

above Vehicles plied ^oncontract carriage permits ^oronAllIndia

Tourist

Permits ^{oron any}other similar

pcrmjts registered^inany State

other than ^the

State of Punjab, when

entering ^theState^of

Punjab ^:-

Motor Cabs Maxi ^Cabs Ordinary

Buses Deluxe

Buses Air-conditioned Buses Omni ^Busregistered^inanyState other ^thanthe

State of

Punjab, when entering

and

plying

in the State of Punjab Private Service

Vehicles ^:-

Tourist

Buses (Seating Capacity)

11. (I) ^ThePunjab

Motor Vehicles Taxation (Amendment) Repeal ^andsaving.

Ordinance, 2007 (Punjab

Ordinance No. ⁷of 2007), ^ishereby repealed.

(2) Notwithstanding such repeal, anything ^{done or any} action taken

under ^the

principal^{Act, as}amended by ^theOrdinance

referred ^toinsub- section ( ¹),

shall ^bedeemed to have been done ^or taken under ^the

principal Act, ^asamended

by

this Act.

15

14

1 3

Serial Categories^ofMotor Vehicles

No.

10