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,~ _, 1-1 ~ 21-9·1991 'fl 569
Notifin tion No. F. 22-118-93-VIII, datt d the 8th J une, 1994 - In excrtisc of the powers conferred by sub-section (I) of Section 21 of the Madhya Pradl'$h Motoryan Karadhan Adhiniyam, 1991 (No. 25 of 1991). the State Govcmment hereby exempts in pan from payment of tax lcviablc under S«1ion 3 of the said Act. for the period of two years w,c.f. 1st June. 1994, to all service vc-hiclcs covered by and operating under the Motor Vehicles (All India Permit for Tourist Transpon Operators) Rules, 1993 and fixes the rates of tax payable by such vehicles as specified in 1ablc below :-
TABLE
S. No. Class of Vehicles For Motor cabs pcnnittcd 10 carry not more 1han 6 persons.
2. For Maxi cabs permitted to carry not more lhan 13 persons.
3. For Omni buses permi11ed 10 <:any not mott lhan 35 persons. Tax Lcviablc
R$. 300.00 per Quaner per Sia1e (Other than Home S1a1e).
Rs. 3000.00 per Quaner per State (Qiher 1han Home Slate).
Rs. 12.000.00 per Quaner per S1a1e (Qiher 1han Home Staie).
{Publishf!d in M_P Rojpatro (,badharon) dated 8·6•1994 pag~ 530) ~ '" · 2331-2'15- 94- am-, ~ 9 "I.", "" -- -rt-,r ~
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94
Nolificttion No. F-ll-4~200S-VIII, daltd the 8th August, 2005- In exen:ise oflhc powers conferred by Section 21 of the Madhya Pnidcsb Motoryan Kanidhan Adhiniyam, 1991 (No. 2S of 1991), the State Govemmenl hereby exempl vehicles under the provisions of 1he .. Eco and Adventure Tourism Policy 2001-2002'° of 1hc Department of Tourism, Government of Madhya Pradesh. as applied by such private swor applicants. who have been selected and whose project reporls have bctn approved by thal department, from the payment of motor vehicles tax payable under scc1ion 3 of the said Adhiniyam, for a period of five years. subjccl to the following conditions and res1ric1ions, namely :-
1. The Vehicles mentioned in the prOjC(t report for transp0r1ing tourists 10 visi1 the identified locations, will enjoy exemption from payment of motor vehicles rax for a period of 5 years. This facility will expire automatically after 5 years. l This exemption shall be available for five years from the dare of commencement of the projcci.
[Published in M.P. Rajpalra (Asadhoran) dated 8-8-2005]
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93
Notirtt1tion No. F-22-57-2007-VIII, dattd the 4th January, 2008 - In exercise of powers conferred by Section 21 of the Madhya Pndesh Motoryan Kandhan Adhiniyam, 1991 (At-I No. 25 or 1991). the State Govrmmcnt. hereby. give exemption of2% on rate:
of life time lax payable on sLKh non-1ranspon vehicles. which are liable to pay life time tax and are sold in the Gwalior Vyapar Mela within the period from 1st January. 2008 to 7th February. 2008. The exemption will be giYCn only on such vehicles which arc sold in Gwalior Vyapar Mela and arc registered in Madhya Pradesh.
2% cxtmption means 1h11 where 1he tax rate is 7% it will be 5% and where ii is S% it will be 3%.
/ hblblted In M.P. Ro)polro (Asodhoran) doud 4-1-2006 Page ]JJ
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CHHATIISGARH ACT
(No. 22 of 2001) THE CHHATI'ISGARH MOTORYAN KARADHAN (SANSODHAN) ACT, 2001 An Act further to amend. Chhattisgarh Motoryan Karadhan Adhinayam, 2001
Be it enacted by the_Chhattisgarh Legislature in the Fifty second year of the Republic oflnida as follows :-
Short tine. 1. Amendmtnt of Se<:~ 2. tion3.
"., This Act may be called the Chhattisgarh Motoryan Karadhan (Sansodban) Adhiniyam, 2001 (No. 22 of 200! ).
For the first proviso of sub-section ( 1) of Section 3 of the Chhattisgarh Motoryan Karadhan Adhiniy, "'• 1991 (No. 25 of 1991) (hcreinafterreferred toas the Principal Act), the folluwing , ~·
r;-
( -~
107
·- --~ \
\
·--= -. ,,
(
\
3.
4.
\hfltl'lo! Uof
"Provided tttat the life time tax shall be levied at the rates specified in the Second Schedule in respect of motor vehicles specified therein."
In sub-section (2) of Section 14 of the Principal Act, forthe words 'first proviso of sub-section
(l) of Section 3', the words "Second Schedule" shall be subs1ituted.
(I) In the First Schedule of Principal Act. for sub-clause (i) (a) and lb) of clause (I). sub- clause (i) of clause (2), sub-clause (ii) (a) and (b) of clause (3) sub-clause·(ii) of clause (4), of sub-item (d) of ilem JV the following sub-item shall be substituted, namely :-
"(d) vehicles permitted to carry more than six passengers plying as s1age carriage on routes other than city routes :-
(I) In respect of vehicles permitted to ply as air-conditioned or deluxe or express service for every passenger which the vehicle is pcnnilled to carry and where the total distance per- mitted to be covered by the service in a day-
(i) does not exceed 100 kms.
(a) for air-canditioned/deluxe service
(b) for express service Rs. 250/- per seat per month Rs. 200/- per scat per monlh
(2) In respect of vehicles permitled to ply as ordinary service for every passenger which the vehicle is pcrmited to carry and where the total distance permitted to be covered by a vehicle in a day-
(i) does not exceed l 00 kms. Rs. 160/- per seat per month
(3) In the respect of vehicles of other Stale pennitted to ply as air-conditioned/deluxe or ex- press service for every passenger which the vehicle is pem1itted to carry and where the permit is countersigned-
(ii) without a reciprocal agreement :-
(a) for air-conditioned/deluxe service
(b) for express service
Rs. 40/- per scat per month 'Plus Rs. 20/- for each 10 kms. or part thereof per scat pcr month.
Rs. 40/- per seat per month plus Rs. l 5/- for each 10 kms. or part thereof per seat · per month.
(4) !n respect of vehicle of other State permiltea :.c ;:,ly as ordinary ,;ervice for every passe- nger which the vehicle is permi;ted to carry,:··.· ,·,here the permit is countersigned-
(ii) without a reciprocal agree,r.ent- Rs. 40/- per seat per month plus Rs. IOI- for each JO
kms. or part thereof per seat
per month."
418 (5)
Amendment of Sec- tion 14.
Amendment of First Schedule.
108
418 (6)
(2)
1.htl\i•I~ ~. ~ 22 ft:@l:<.1: 2001 For sub-item (f) of item JV clause (I) and (6) the following cbcsc shall be substituted, namely:-
"( I) vehicle permitted to ,carry more than six passengers and plying as contract c:·xriage covered by all India tourist permit issued by Chhattisgarh State under sub-section (9) of Sec. 88 of the Motor Vehicles Act, 1988 for each seat ( other than the driver) which the vehicle is permitted 10· carry-
(a) Tourist vehicle other than Maxi cab~
(i) having seating arrangements under sub-rule (10) of rule 128 of the Central Motor Vehicle Rules 1989, with-
(a) seating layout two and two
(b) seating layout two. and one
(c) seating layout one and one
(ii) for air-conditioned tourist bus (with any permitted seating layout)
(b) Tourist vehicle Maxi-cab- (.6) vehicle permitted to carry more than six passengers and plying as contract carriage on temporary permit granted under clause
(a) of sub-sec.( I) of Sec. 87 of the Motor Vehicles Act, .1988 for each seat (other than the driver) which the vehicle is per- mitted to carry.
Rs. 800/- per scat per month
Rs. 950/- per seat per month
Rs. 1250/- per seal per month
Rs. 950/- per seat per month
Rs. 125/- per seat per month. I 50 paise for ordina,y bus and 1 one rupee for deluxe/air. con- ) ditioned bus per scat per 10 ! kms. or part thereof for the I
entire distance to be covered / in accordance with the condi- . tions of the permit, in addi-,
tion to tax paid undl!r clause
(c), (d), (c) or (f) (2) as tl1e case may be."
(3) For sub-item·(g) of item IV the following sub-item shall be substituted, namely :-
"(g) Motor vehicles plying without permit/authorisation
I. Vehicle other than Touri~t vehicle or Deluxe bus (a)
(b)
(c)
(d)
Vehicle permitted to carry exceeding 3 but not exceeding 6 passengers
(encluding driver) .
Vehicle permitted to carry exceeding 6 but not exceeding 12 passengers
(encluding driver).
Vehicle permitted to carry exceeding 12 but not exceeding 29 passengers
(excluding driever).
Vehicle permitted lo carry exceeding 29 passengers (excluding driver).
Rs. 125/- per seat per month in
accordance with entire reg·i- stercd scat~ng capacity.
Rs. 250/- per seat per month in accordance with entire regi-
stered seati.n~ c2pacity.
Rs. 600/- per seat per mo~th in accondance with entire regi- stered seating capacity. Rs. I 000/- 'per seat per month in accordance with entire regi- stered seating capacity. -...
t~-
/
,.
• /,,
109
. .,
I'
r /
5.
I.
2. Tourist vehide/Deluxe bus (a)
(h)
(e)
Tourist vechicle motor cab
Tourist vehicle maxi cab
Tourist vehicle/Deluxe hus other then
motor cab & maxi cah having.
(i) scatirig layout two ~.111d two
(ii) Seating layout 1 wo and one or air-conditioned bus of any layout.
(iii) seating layout one and one Rs. 150/- per scat per 111m11h
Rs. 300/ · per S1..'at per month Rs. 1600/- per seat r~r mon1h
Rs. I 900/- per s,,at per Ollllllh Rs. 2500/- per seal per nH>nlh
(4) After Explanation (9) of itemlY, the following explanation shall be inserted. namely :-
"Explanation (10) :-for the purpose of sub-clause la) of clause. (I) of ,uh item !fl. in i1cm
IV in column ( l) the physical verification of seating layout in u tourist n:hide ~hall be done
hy the Taxation Authority under the provision of suh-rule ( I 0) ,,f ruk· 128 of th.- Central
Motor Vehicle Rules 1 1989 and shall be entered in the cenificatc of regisl ration anti tax token
and it shall be verified from time to time hy the Taxation Authority or officers authorized by the Stale Government in this behalf under section 16 of Chhauisgarh Moioryan Karadhan Adhiniyam, 1991."
For the Second Schedule of the Principal Act the following Schedule shall he .,uhstilUted. namely:- ·
. "SECOND SCHEDULE l See first proviso to sub section (I) of Section 3 J Description
(I)
Rate of life time tax
(2)
~IX (7)
,\ml'ndnwnt or the St.'C'ond Schedule .
Motorcycles ,vith or without attachment of any unladen weight. 4% of the cost pf vehicle.
2. Motor cars of any unladen weight-
3.
4.
(a) Cost of which does not exceed rupees five lacs:
(h) Cost of which exceeds rupees five lacs. Invalid Carriage
Auto-rickshaw three wheelers (Public Service Vehicle) plying for hire and reward and permitted to carry not more than six
passengers-
(a) Vehicle purchased after taking loans under various schemes and conditions as decided by the State Government by its n_otification, from time to _time and owned by any person belonging to scheduled castes, scheduled tribes, other back- ward classes and minority community.
5% of the cost of vchide.
6% of the cost of ,ehicle.
Rs. 360/-
2% of the cost of vehicle.
110
418 (8)
5.
(I)
(b) Vehicle purchased and owned by the person other than · the person mentioned in (a) above.
Omnibus. registered for private use having seating capacity exceeding 6 and up to 12 (excluding driver).
(2)
5% of the cosu,f vehicle. 6'7c of the cost of vehicle.
Explanlition :-
6.
I. Cost of vehicle means cost including tax realized by the dealer.
2. For calculating the life time tax·oi, the t-a.,is uf the at-,we class of vehicle, the owner'6f the-vehicle shall be re_ quired to produce sale receipt issued by the dealer at the time of the registration of vehicle.
3. Auto-rickshaw three-wheeler includes vehicles popularly known as Tempo, Vikram etc."
Repeal and Saving
The Chhattisgarh Motoryan Karadhan (Sansodhan), Adhyadcsh 2(l0 I. (No. 3 of 2001) is, hereby repealed .
•
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-.
111
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~ 3168/21-3lf1lR"'IUT/01. \.hfl\1'1~ i~'lR B'll
t
~ Wffil'lf{OJ '<>l ~ ~ f<'l1< ~ fii>ln Siffil1 t
193
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(~ 22 WI. 2002)
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~=
1. 'ffi!\IB "'IT'!.
2. 11'm2q;jmTI'R.
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7. @T'!~i!-mi\'R.
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"l<'I a:ifm'Pmii>"ll"lii~%) 'l>l ,:rru 2 ii>= (i:si) ii>~f-1"1f<:1foa = at!,~ ~ -am!, 3!,ttq_ :-
" (i:si en) f.rarr ~ if .ifaif<:1<1 ~ 'li'l, f.frJfl:@ ~. ~'!I~ "-1; ~ i\; ~ v:ci "ffliif; ~ ii ~ m qfA qj1\"'! .ifaif<:1a ,if.% "
"l\'I a:ifm'r:m 'l>l '1RI 2 "I> "l,g1Tg ('1) i\; ~ °9{ f1"1f<:1f©ct @ls ,-,.irfc@ fai"TI "IM, 3!,ttq_ :-
" ( '1) itGl s
ii
a:if'lfitct % ~ qq afu:-fu;m 31"'1 WRUT '% ~ ii w'litct % "!lW 'ffilf 'l>l % ~~ -an "3tl = il> '11'11'1 fu:'I fl mi"' mcit t mm fcF; ~ a:ifm'r:m, 1988 "I; 3!maJ ~ q,j {f"1<',{t6fi{Uj ~ 1f[ff %) '!I cm 'f'IT {f"1\{i'f>{Oj Ff-,; fiqj
ii
3TT'lfitct % "3tl '!1'IB ii; '11'-!li fu:'I ii, f;;too fcF; ~ cf,f (f"1qi 6fi {U I f ifi'!I 1f[ff '!I cm '1"'11 (f"1 ,:;_;l ifi (IJI ffi Mlj~f~ld fifi'll "I'll 'efl, 'll'Ffifi'
3. "l\'I a:if'lf.r,:rq cf>l 'IT(] I 3 cf>l ~'IT(] ( 1 ) i/, - ( ~) 1/R "~-~ ""d'-1111~ "0'J ii 3T'IT"lcn" "I>~ '91: 1/R "~ -~ " <19-111/R '' en( cP 'il'ifi1'!l
' '~ ~ 'TT fcF; 'l1R 1 -11 - 2000, cfTT -fuim 3!'TT'l 'l>l 'll1ffil "ifi"l :fTdR "'l"cfiT'TT if.I '91:
am:*~ 1-11-2002 il> 'i"' 'TIBA 'ifi'{'ii1 % m cm 'Wful il>~ urn ii so -.;im@ cfTT <[2, ill -;;nirrft "
114
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it
3ffi'Ji7'I WnT % ;
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ff <1, I it q<.'{401 '-lf 'fR'!ll'/f1l 1) 1iB' a,f'-lf.rrt:!
iR "l'TT'l TJir fm ,:n ~·3JTTR i:rrful fcIT'1TJT 31Rm
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5.
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lli "ITWIT.
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i m 11.m 1;< 'R f;;rB 'IT"ll
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<11tl-m 'liT ~ 3ffi 'll'R ~ 3!M'l'J:'l 'itT'l 'Ii wi•l ii c!iW
<11tl f
it~ ii~ 'liT ~ % i1T ~~~ii 1'!1':m <;T 'CfTWTI
( 1)
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'ilR " 3FIT"l'l>
<'I "lR 'Ii fur( ~ 'lR-
( 41W::ll~f
'c.50.001ffil
r-f!c 1ffij fir:m:'T
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• 0ffi\-l•I~ m, ~ 23 ml<'! 2002 ( 1JI) i'IR it 3lf!feli ~ ": it :;,.if'!feli ~ zj <'! oJf.l ~ fuii :i:r:r,r@ 'lR-(fir'lwn/i-H{qfo,11). (Tf) -,,,~itaif~~zjBolf.lo'll~lfflif 11<1
~ !$ii 'TT, ;\'mi f'li ~ =m GIU 3lf~ mi
-;;rr>), tifaR.ft ~ (ITT ~)RAil ~ <~ ~)
~ <>'I ii ,ffi1i) -;,ni\ i,; fuii :i:r:r,r@ 'lR- (
(
mil 3=!1'f@ 7.!R, zj
=. ~ ~
mil
'IA :i:r:r,r@ mi Tf'll % .
194(31
'-'· 200.00 ffi fui:rrefr.
"· 150.00 >ITT! me fui:rrefr
"· 12s.oo'Jfume ,ITT! fui:rrefr
"· 100.00 %!me ,ITT! f<111Teft
(2) 1'f<: <111:, it~ ("'<) it= ( 3) it <'!A 11< f,1-1f<1f@a = -,,,,.mi:@f;p,n '3f!Tl. 3l'lf
(3)
" ( 3) ~ 'IA, ;;ft "0: it a,f,:m; '-lITT
mil 3,:I,!@ t 3ffi -;;ii lJTWIR 3lf~. 1988 zj "1U 88 zj -a,:imu ( 9) i,; 3l'IT'I 3FI W'i! GTU "ITU f'liii Tf'l ~ 'lffiIT'1 ~ 1TTfiR i,; 3TTl'IB iff,1 ~ it <"11 ii
,ffi1i) ofl w ,g <= zj ~)
~ me it mil m <'l oJf.l i,; fuil % = 3,:I,!@%-
( 1JI) ,,M, f(Xl
ii, "11 ~ 311,m it r'lj?{ m o'll ~ .:iw ii ,, :
k
"· 900.00 '.ITil me 'ml'lTf.. <'. 120.00 olfa me: olfa "ITT mH".
lCf<:
"· 14.00 ,T@ WC:
~-
116
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"· 20.00 m i.:fR · 'S!TT!R,,
"· 300.00 1JITI firi:neft
"· 75.00 1JITI firi:neft
"· 200.00 1JITI firi:neft.
(c;t) 3~h a, .. 'H,11<'l ~ aifuftm 1,000 fc!;.m. "-11 ~ 'WT <'. 300.00 m if; ~ ful:mit. "
"'It-~~ if~ 'l!Rf 'ili cfli if it mTT cf1i if; :iiwfa 'I 3'lR '1'R'l ~ 'fl11"Rl 3,-
~~Wei 'ITT-:-
(~) 1,000 fc!;, m. it 3'lf'-l'!i ,.flt "· 175.001JITI fiflmft (c;t) 1,000 fc!;, m. it 3'lf'-l'!i % ~ 2,000 fc!;, m. it "· 225.00 1JITI firl:neft 3'lf'-l'li ,.fl t
('ffi'I) 2,000 fc!;.m. it 3'lf'-l'li % ~ 3,ooo fc!;, m. it "· 325.00 1JITI ful:mit , 3'lf'-l'li ,.fl t
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(~:) 5,ooo fc!;.m. it 3'lf'-l'!i % ~ 6,000 fc!;. m. it "· 750.00 1JITI fiflmft 3'lf'-l'!i ,.fl t
(W
( 3Tio) 31R d<'-INli'I_ ~~ amITTm 1,000 fc!;, '!TT. 7.11 "· 300.001JITI firl:neft ~ 'WT-if;~
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Wil1ITT :-( 1) ~ ~ i! ~
(2) i'tt~ ("'lR~) cl'TTWT~fc!;m"4TW!Aq;\"'llc@cf.<
ft:
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< ~ ~ ~) T(cl Wl><'I
f'!i_ ll1WlR i\, -rt,;i,;
it ";;i\ >!'I'!~~ u 1-('fi" c!
it fc!f.lizy ~ 1' 311'-lR 'TT
( 3) fi:
~-<:) = ,fs;,;{, ... ,o, f~i'r 3W!
~i! .
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f'!i"'fef\ 3!f>f'!i ~
:,n•ff,
1sc!11u
3Rfw.i;
(1) (2) (3) (4) ( 5)
1. 'TTcl:~ :-
1. ~ <'R1"'I W
(q;J 70 fll;_ m. fl 3!f>f'!i m
! cfc!ilR ~ 8,000
6,000
/
118
I 94 (6)
(1) (2) (3) ( 4) (5)
("&) 70 1'4;. m. B 3if"lsi"
t c~) 200 m. m. "'" 'l!Rq;f
3if"lsi" ~ 325 "lR q,j
cm) 325 m. m. B "lR q,j
2. l'!ITT
1. ~ '('[eR m ~ :-
(q;) soo %. m. B mwi, "'!'ITT "lR q,j
(TJ) 2,000 %.m. B mwi, "lR q,j
3. 3Tiir ft
C q;) 3 zjg B mwi, "'!'ITT "lR q,j
("&) 3 zjg B mwi, "lR q,j
TjJffi," qi) ~
4. f.,oft 6'l"IWT ~ @it~ 3fllfft ""f;;mq;) ~ !\ll=[ill
6 B mwi, 'Rl! 12 B 3Rfwi, (Tjjffi," qi) ~).
( cl,) "11'-f'l ~ ~ W'l'I "lR 'lii'liill
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119
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• < C - - 0t1lw1~ \fofll'a, ft;-rrl; 23 3Utt'I 2002 194(7)
(1) (2) (3) • ( 4) (5) ($:!) "· 8.0 'ffi& it .
s. 1llffllR f;mqi\ ~ 'JR 8F'!
3,500 fc.i. m. it an'fcl> "fITT'
( q;) 'll'l'l tj,;ft,r-i it- 'Wfl! 'l:!R
'q;1 q;\.rn .
(11,qi) "· 1.0 'ffi& it 3TI'fci> 'l:!R 'li1 cffillR ~ 50,000
"fITT. (
'l:!R 'li1 cffillR ~ 75,900 'Rl( 2.0 .ir& it
3FIT'fcl>.
3FIT'fcl>.
15, ooo
'Rl( 4.0 .ir& ii 3FIT'fcl>.
c'li
25,000
35.000
60,000
75,000
1.L000
R:lIIUft :-( 1 ) ~ ~ '1T'l-i:t it-~ c 4) 'Q.< s) il ~ q;\.rn iii=R it
t
m cITTT'IR mf>«mt ~ 'IJl1 it~*~ il:il i:iiwlR q;'I""' cf>'r ffl ~ m ""'l q;\.rn <"17ll.
3'.f.,l,.
(1)
1.
2.
3.
4.
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( 3) ~ o;w'! <"!flt ~ Ru:iufl ( 2) it ai:rm ~ w~ ~ cf;B ii :mr:t•J m
%.~ 'Iii cffillR ~ '3"lUm 'IJll-i:t ~~am il ~ 71'-it cf>'rIR! ii 2s >ITTmc1 3'!J'.jqi ~ qi\ G< it 1JUAT qi\ ~. "
'i<'! a,fqf.p.jq qi\ <[
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:-
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ii ~ 3'.ffuftm
'll'l'l mo
cf,'< cf,'<
(2) (3) (4)
~ ii:ci 'l~il1'.:(m ;:rrffclie1 "· 1,000.00 "· 1,000.00 <~ 8;ll1(lJ so m:m. ii 3Rf'fcl>) ~ 1l:ci 'l~il11m ~fc!i<1 it f'l>! "· 1,250.00 "· 1,250.00 ~~.
ftrw:!1 ~ it- mil "· 1,250.00 "· 1,250.00 ~ ~ ~ ~ 'TI Af"1f<'lct "· 1,500.00 "· 1,500.00 %.
I
!
120
I 94 (8)
(1) (2) (3) (4)
s. ll!-.2ll'I -i:iT2m f>mif ilftrn 'Ill '8 f"'lf <'Id ~ ~- 1,750.00 ~- 1,750.00
6. 'llU -i:iT2m f>mif ilftrn '11 '4f'-'1 f t'ld ~ ~- 2,000.00 ~- 2,000.00
7. ~ xt'l2.lllH ~- 1,250.00 ~- 1,250.00 ~-~ 26 -mR'! 2002
~ 316s121-a:r~101.-'lffil ~ zjf<,'lR ~ ~ 348 ~ 15!1ls (3) ~~ii 0-11B>1~ -i:iT2m c8l'-TR (mi\"R)a:rfef.r'l'l, 2002 (-.;. 22 B'l 2002) cj;] -ml.ft ~ ~ ~ mfWl>R "B ~~ITT=%. gijjw,~ ~ ~ ~ 'l1J:! "B "d'II 3ll¾~llj'81\,
~- ~- 3a,1q;,,1, ~-~
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121
@'
CHHA ITISGARH ,ADHINIY AM
(No. 22 of 2002) •
THE CHHATIISGARHMOTORYAN KARADHAN (SANSHODHAN)
ADHINIY AM, 2002
An Act further to amend Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 (No. 25 or
1991).
Be it encated by the Chhattisgarh Legislature in the Fi fly Third year of the Republic of India as follows :-
I.
2,
3.
4.
l11is Act may be called theChhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2002 (No. 22 of 2002).
(i)
(ii)
After clause (b) of section 2 of the Chhat1isgarh Motoryan Karadhan Adhiniyam. 1991 (No. 25 ofl 99 I). (hereinafter referred to as the Principal Act). the following clause shall be insened, namely :-
"(ba) "Private Service Vehicle" includes a motor vehicle owned hy a partncrshir
firm, a body corporate, a company or a factory and
vehicle used for public purposes".
For clause (d) of Sec1ion 2 or the Principal Acl, the following clause shall he substituled, namely :-
"(d) "year" in case of a ncet owner means the financial year. and in any other cases. means a period of twelve months commencing on the first day of the month in which a motor vehicle is registered or a new registration mark is assigned to it under the Motor Vehicle Act, l988 an
commencing on the first day of the month in which a motor vehicle is registered or a new registration mark is assigned to it.
In sub-section (I) of Section I 3 of 1he Principal Ac1,-
(i) For lhe words "one-lhird" and the words "nol exceeding 1wicc" 1he words "one-
twelvcth" and the words "equal lo the outstanding and unpaid amount of tax" shall
respec1ively be substi1u1ed.
(ii) In proviso of above sec1ion for 1hc words "one-len1h" and the words "each year
or part thereof' the words "one-hundredth" and the words "each month or part
thereof' shall respectively be subs1i1u1cd.
(iii) After 1he above proviso the following second proviso shall he inscrled. namcly.-
"Provided funher Iha! if the payment of penalty of any period is oulstanuing on 1-11-2000 and defouher pays ii before 1-11-2002, !hen he shall be given a rcha1c of 50% in !he outstanding amount of penally"
For Section 17 of the Principal Act. the following: section shall he substituted. namely :
"17. Offences, penahics and Compe1cnt Court :- (I) An O\\'ncr of a muwr ,·chick if--
(a) suhmits or allows to he subrniHed an incorrect or incompl~lt' JL·claration llr additional declaratinn under Section 8 or foils to submit a
dcdarntion as required under above section. or
Shorl Title.
,-\lll("1Hhncnt in Sl·t··
lion 2
Amcudmcnt in Sl'l.:•
tiun IJ(I).
.-\ llll"IHIHll"ll1 in ~l•t·· lion 17
122
194 (10)
Insertion of Section
17 A
,\ 111cndment in the first Schedule.
(b) (c) (d) ~~ ~. ~ 23 ~ 2002
submits or allows to be submitted an incorrect or incomplete returns under express conditions of a pennit of motor vehicle or fails to submit a return as requi1:cd u11<.kr
the conditions of pennit. or
fraudulently or intentionally or otherwise contravenes the provisions (Jf ntm-usc
of vehicle menliuncd in sub-section (I) or Section 14 or rules made there-under.
or willfully acts in contravention of any of the provisions of this Act or any rules
made there-under or anv lawful orders passed in accordance therewith, Shall be punishable with fine, which may extend to five thousand Rupees and for any second or subsequent offence with fine which shall not be less than five thousand Rupees and may extend up to ten thousand Rupees.
5.
6.
(2) The amount ofany tax under Section 3 and penalty under Section 13 shall be rccn-
verable as if it were a fine.
(3) Offence punishable under this Act shall be enquired into or tried by the court of Magistrate First Class.
After Section 17 of the Principal Act, the following section shall be inserted. namely
"17 A Composition of offences:-( I) The Taxation Authority may, either before or after the
institution of proceedings for any offence punishable under Section 17, compound such olTc- nccs by way of composition thereof at the rate as state government may by notification specify
in this behalf.
(2) On payment by the defaulter such sum as may be determined by the Taxati,,n Authority under sub-section (I), no further action shall he taken against him anJ
if any proceedings in respect of such unlawful act has already been inqitucd against him in any court :mch payment shall have the c1Tcc1 of the cxonl;'.rminn (_)r discharge."
In the FIRST SCHEDULE of the Principal Act; (]) For sub-item (a), (b) and (c), of item IV, the following sub-items shall he substi- tuted, namely :-
"(a) (b) Vehicle permilled to carry not more than three passengers (motorcycle/ auto-rickshaw/3-wheeler/4-wheeler). Vehicle permitted to carry more than three but not more than six passengers (3-whecler/4-whecler)
(i)
(ii)
covered with All India Tourist Permit.
covered with a Pcnnit other than mentioned in (i) above. Rs. 50.00 per scat per quarter Rs. 200.00 per seat per quarter Rs. 150.00 per scat per quarter
"'.
•
)
123
··~WR~ 3RfTTTi~ ~if."-;p-]<;'pmr:'!(T
~- 2-22-wal1:-PI<$1r;>R;3s fu. fr. f~, ITTfcfi 30-5-2007."
~~
"ffiTT~~/09/2010--2012."
==============-=-=-=-=-=-=-=-=-=-=-=-===~-=------
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s:s.'cflli•ls "-!', ~ ~ 1r:f fr \'!~-TT 2~12~1ij'W,
it. tit. 'Ql'miTT, '3'q -T.(Rg.
124
552 0'ffifP\~ m, ~-26 3~ 2010 ~h1l fl l lit; 3:rr~
(~ 26 "fr-l2010)
I
ffnlftll~ 41c{ltH ~ 3lf~, 1991( ~ 25 'Wt_ 1991·)
~m~.
m:.,__: -
( 1)
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1.
2. fcf;m in ·WfiR cn1 ~~ u~ :tjy-G{ 'cfi'R- - .
(cfi) ~ cfPm 05 "0Rsf if 3TTW:fl ~ %_ ~ 85/-~ fai::nm''
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~.~25~2010·
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-it. i:ft. 'lffiTITT, ~-~.
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125
,3'ctll:-PI~ ~, ~ 26 ~ 2010 CHHATrISGARH ACT
(No. 26 of 20 I 0)
THE CHHATTISGARH MOTORY AN KARADHAN (SANSHODHAN) ACT, 2008
An Act further to amend the Chhattisgarh Motoryan KaradhanAdhiniyam,1991 (No. 25 of 1991).
Be it enacted by the Chhattisgai-h Legislature in the fifty-nineth year of the Republic of India as follows :-
I.
2.
3.
r I) This Act may be called the Chhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2008.
(2) It shall come into force on such date as the State Government may by notifica- tion appoint.
In the First Schedule of the Chhattisgarh Motory<1n Karadhan Adhiniyam, 1991 (No. 25 of 1991 ), (hereinafter referred to as The Princiral Act). for sub-item (a) of item-v. the following wb-ite1n shall be substituted, namely ;-
(a) Goods Carriages, whose gross vehicle weight is above 3,500 Kgs.-
"For each 500 Kgs of the gross weight or part thereof.
Rs. 85/- Per Quarter·:
In the Second Schedule of the Principal Act, for item I, 2 and 5 the following shall be substituted, namely ;-
I.
2.
5.
Motorcycles with or without attachment of any unladon weight.
Motor cars of any in laden weight-
. (a) Cost of which does not ex_ceed rupees five lacs.
(b) Cost of which exceeds rupees rive lacs. Omni bus registered for private use having seating capacity exceeding 06 and up to 12 (excluding driver).
05% of the cost of
vehicle.
06% of the cost of
vehicle.
07% of the cost of
vehicle.
07% of the cost of
vehicle.
552 ( 1 )
Short tittc· and Commencement. Amendment of the First Schedule. Amendment of the Second Schedule.
126
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. m:-
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;I;,. fcom'f9f1J.tfa1
~iii-
~
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~
<:
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30.00
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700.00
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· ~' ~ 12 ~ 2011 €lffifl'I~ ili-~ ifi 1111 "ft -am 611~:tlljl-m. ·m. tft. trTUm, "31l-~-
-CHHA ITISGARH ACT
. (No. 24 of 2011)
THE CHHATTISGARH MOTORYAN KARADHAN (SANSHODHAN)
ADHINIY AM, 2011
An Act further to amend The Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 {No. 25 of 1991).
Be it enacted by the Chhattisgarh Legislature in the Sixty-second Year of the Repub-
. lie oflndia, as follows :-
l.
2.
(1) This Act may be called the Chhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2011.
(2) It shall c?me into force on such date as the State Government may by notifi- cation appoint.
For the Third Schedule of the Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 (No. 25 of 1991 ), the following shall be subst\tuted. namely :-
No. Description of Vehicles
(1) • (2)
1. Moped and Motorized cycles (engine capacity not · exceeding 50 cc)
2. Motor-Cycle other than mopeds and motorized cycle1S.
3. Three Wheelers vehicles ' 4. Light motor vehicles including chassis.
5. Medium Passenger vehicles including chassis
6. Medium Goods vehicles including chassis
7. Heavy Passenger vehicles uncluding chassis
8. · Heavy Goods vehicles including chasses.
9. Any other motor vehicles of a specified description .. Annual tax for
every .vehicle
in possession
of a
manufacturei:
o_r dealer
(3)
Rs. 20.00 Rs. 30.00 Rs. 100.00 Rs. 600.00 ·Rs. 700.00 Rs. 700.00 Rs. 1250.00 Rs_. 1250.00 Rs. 1000.00 Short title and comrnencemenL Amendment of the Third Schedule.
129
''~
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33
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1
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g'dl-8,1~ m, ~ 17 ~ 2013
CHHATTISGARH ACT
(No. 4 of 2013)
THE CHHATTISGARH MOTORYAN KARADHAN (SANSHODHAN)
ADHINIYAM, 2012
An Act further to amend th_e Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 (No. 25 of 1991).
Be it enacted by the Chhattisgarh Legislature in the Sixty-third Year of the Republic of India, as follows :-
I.
2.
3.
4.
(I)
(2)
This Act may be called the Chhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2012.
It shall come into force on such date as the State Government may by notification, appoint.
After the third proviso of sub-section (I) of Section 5 of the Chhattisgarh Motoryan Karadhan Adhiniyam, 199 I (No. 25 of 1991) (hereinafter.referred to as the Principal Act), the following proviso shall be inserted, namely :- ·
"Provided also that in respect of goods vehicle, Stage Carriage or a Contract Carriage, as the case may be, where the owner pays tax for more than three months in lump-sump, he shall be entitled for a rebate on the tax leviable for the period and at the rate as specified in the FIRST SCHEDULE-A."
After Section 16 of the Principal Act, the following shall be inserted, namely :-
"! 6-A. Power to produce Transport Vehicle before the Taxation Authority.-
Owner of a transport vehicle on being so required by the Taxation Authority or any officer authorized in this behalf by the State Government, shall pro- duce the vehicle for the physical verification of seats, seating layout, sleeper berths, installation of operational Air-condition unit, floor space and weight or ascertaining class of public service vehicle i.e. ordinary, express, tourist vehicle, sleeper coach, semi-sleeper coach and goods vehicle or any basic information necessary for assessment and calculation of tax."
After clause (g) of serial number IV of First Schedule of the Principal Act, the following shall be inserted, namely<-
"(g-i) Vehicle permitted to operate as sleeper coach/semi-sleeper coach, the rate of tax _on such vehicle shall be as under-
(h)
(i) Deluxe sleeper coach/ tax shall be charged, which is fixed (ii)
Deluxe semi-sleeper · for Deluxe services/Express services coach. - in the respective category, as the case may be, in clause (d), (e), (f) and (g)
above.
Sleeper coach/ semi-
sleeper coach, other
than the coach
mentioned in (i)
above.
·• I
I
-tax shall be charged, which is fixed for ordinary services in the respetive category, as the case may be, in clause (d), (e), (f) and (g) above. Un-authorize installation of scats and/or berths in a public service vehicle other than motor-cab or maxi-cab for carrying passengers for hire or reward-
(a) Public service vehicle with unauthorized
seats.
1 Rs. 3,000 (Rs. Three Thousand) per unauthorized seat per month.
34 (3)
Short title and commencement.
Amendment of Section 5.
Insertion of Sec- tion 16-A.
Amendment First Schedule. of
134
34 (4)
I nscrrtion of nc\l
Schedule.
~31ffi·WI~ m, ~ 17 ~ 2013
(b) Public service vehicle with unauthorized
berths.
Rs. 6,000 (Rs. Six. Thousand) per unauthorized berth per month. Provided that where a public service vehicle is found with unautho- rized seats or/and. unauthorized berth (s), the tax. shall be calculated on each such occasion for the period from the date of issue of current certificate of fitness:
Provided further that where the owner of a public service vehicle is penalized twice for the offence under clause (h), on committing such offence for third time, the vehicle shall be detained by the Taxation Authority/ Prescribed Authority concerned and kept in safe custody at a nearest Police Station/Police Line or Transport Checkpost and the Taxation Authority or Prescribed Authority shall forwar1 such case within twenty four hours to the Registering Authority for the suspension of Registration Certificate under - Section 53 of the Motor Vehicles Act, 1988 (No. 59 of 1988), for appropriate action."
5. For Explanation (9) and (JO) of serial number IV of First Schedule of the Principal Act, the following shall be substituted, namely :-
6.
.,
"Explanation (9).- Seat in respect of a public service vehi_cle means a seai according to the specifications permitted for the clnssification of such registered vehicle and each berth permitted in such vehicle shall be regarded equal to two seats for the calculation of tax under this Schedule.
I
Explanation (10).- For the purpose of calculatibn of tax of any public service veh_icle under this Act, the physical verification of seats, seating layout, sleeper berths, installation of operational Air-condition unit or ascertaining class of . public service vehicle i.e. Ordinary, Express, Tourist Vehicle, Sleeper Coach, Semi-Sleeper Coach and Goods Vehicle or any vital information necessary for calculation of tax, shall be done by the Taxation Authoriry under this Act · and under Motor Vehicles Act, 1988 and shall be entered in the office record, certificate of registratian, tax certificate and tax token and it shall be verified from time to time by the Taxation Aut~ority or officers authorii.ed by the • State Government in this behalf under Section 16 of .this Act,"
After FIRST SCHEDULE of the Principal Act, the following shall be inserted, namely :-
S:No.'
(I)
I.
2.
3.
FIRST SCHEDULE-A [ See fourth proviso to Section 5 (I) ) Class of
Motor Vehicle
(2)
Goods Vehicle
)
Pt:riod of Tax payment
(3)
(a) For Two Quaridrs
(h) For Three Quarters ( c) For Four Quarters Stage Carriage For Three Months , C~~ntract '.Carrtge . For Three Months .Rate.of rehate on the
Tax leviable
(4)
2%
3%
4%
4%
4%
'>;
.
~ ...
..
·".
135
7.
..
,.
..
I
I
! ..
I
mih-1•1~ m, ~ 17 ~ 2013 After serial number 6 of Pait-I of SECOND SCHEDULE to the Principal Act, the following shall be added, nanely :-
"7. Description of Motor Vehicles
(I)
Motor-cab or Maxi-cab other than auto-rickshaw three wheeler . \
Rate of life time tax
(2)
?<'k of the cost of vehicle"
34 (5)
Amendment of Second Schedule.
136
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~~
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3-Jlft•I~ ~~~-m:l~~m ~l~:illj,f!R,
~- ~- wn, ~ ~ -
399
400
.gdl~:M~ (~24~2016)
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TI~ a..J,~,t\ q;1 2.
~ a..J,~,t\ q;1 3 .
.i11rtr-1.
4.
( 1)
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"~ 30. 00 m~n:fte." ~~"!R, 3fcfi ~ ~ "~ 60.001m1me." ~ fcl:im~.
(2) ~~cfil>l~~~~~;m?; q-i~~-if, ~~~~ ",~"
~~cfi't~~~m.r-~~~ ~ 7 ~ ~ ~ cfi'i'c;rn ii Pil-'1R:t@a ~~~. ~~:-
"s ~~~~~. (;ai-mcfi't ~ ~ ~ i:oo cfi't ~ ~ ~ ~ ~ '3l~ -3Rlm ~cfiTi:f ~ cm;fi ~). ;jfl ~ ~ it ~ ~~ -3Rlf.rmffi~&mf.ififu~ llm~ ~jf\lll.ft~"ITT-
3d)ft,1
CHHATTISGARH ACT
(No. 24 of 2016)
THE CHHATTISGARH MOTORYAN KARADHAN (SANSHODHAN)
ADIDNTYAM, 2016
An Act further to amend the Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 (No. 25 of1991).
Be it enacted by the Chhattisgarh Legislature in the Sixty-seventh Year of the Republic of India, as follows:-
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(1) This Act may be called the Chhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2016.
(2) It shall deemed to have come into force on the 15th day of February, 2016.
(1) In column (2) of serial number VIII of First Schedule of the Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 (No. 25 of 1991 ), (hereinafter referred to as the Principal Act), for the figure and words "30.00 per seat", the figure and words "60.00 per seat" shall be substituted.
(2) In the heading of serial number VIIIA of First Schedule of the Pricipal Act, the punctuation and word", Cranes" shall be omitted. After serial number 7 of Part-I of Second Schedule of the Principal Act, the following entries in corresponding columns shall be added, namely :-
"8. Crane and Mechanical excavator vehicle (with a shovel at the front and a digging arm at the rear or otherwise installed working machinery) popularly known as JCB or excavator made by other Manufacturers.
7% of the cost of
vehicle"
The Chhattisgarh Motoryan Karadhan (Sanshodhan) Ordinance, 2016 (No. I of 2016) is hereby repealed.
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Short title and commencement. Amendment of First Schedule. Amendment of Second Schedule. Repeal.
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