(1) This Act may be called the Delhi Motor Vehicles Taxation (Amendment) Act, 2004.

(2) It extends to the whole of the National Capital Territory of Delhi.

(3) It shall come into force on such date as the Leiutenant Governor of the National Capital Territory of Delhi may, by notification in the Official Gazette, appoint.

Throughtout the Delhi Motor Vehicles Taxation Act, 1962 (hereinafter referred to as the principal Act ).

(i) for the word Administrator , wherever it occurs, the word Government with its grammatical variations shall be substituted.

(ii) for the words and figures Motor Vehicles Act, 1939 , or Motor Vehicles Act, 1939(4 of 1939) , wherever they occurs, the words and figures Motors Vehicles Act, 1988 or Motor Vehicles Act. 1988 (59 of 1988) shall respectively be substituted:

(ii) for the words Union Territory of Delhi , the words National Capital Territory of Delhi shall be substituted.

In Section 2 of the principal Act,

(i) for clause (a), the following clause shall be substituted, namely:

(a) Delhi means the National Capital Territory of Delhi .

(ii) for clause (b), the following clause shall be substituted, namely.

(b) Government means the Lieutenant Governor of the National Capital Territory of Delhi appointed by the President under article 239 and designated as such under article 239AA of the Constitution.

In Section 3 of the principal Act,

(i) in sub-section (1)

(a) for the words and figures Delhi Motor Vehicles Taxation (Amendment) Act, 1989 the words and figures Delhi Motor Vehicles Taxation (Amendment) Act, 2004 shall be substituted;

(b) in clause (b), for sub-clause (ii), the following shall be substituted, namely:

(ii) the same have been earlier registered in Delhi or in any other state, then having regard to the month of their first registration in Delhi or, as the case may be, in that other State, a one time tax which shall be equal to the amount specified in column (2) of Part B of Schedule I, minus the proportionate amount at one-tenth of the tax so calculated for each completed year from the month of first registration of motor vehicle;

(c) after the proviso, the following proviso shall be inserted, namely:

Provided further that the Government may, by notification in the Official Gazette, change from time to time, the description of motor vehicles in column (1) of Part B of Schedule I.

(ii) for sub-section (2), the following shall be substituted, namely:

(2) The Government may, by notification in the official Gazette, increase or, as the case may be, decrease from time to time, the rate specified in Schedule 1 in relation to any motor Vehicles:

Provided that any such increase or, as the case may be, decrease shall not apply in respect of a motor vehicle specified in Part B of the said Schedule on which one time tax has been levied and collected.

In Section 4 of the principal Act, in sub-section (2), for clause (b), the following shall be substituted, namely:

(b) where such vehicle is described in Part B of Schedule 1, a one time tax at the amount specified in the corresponding entry in column (2) in the said Part or, as the case may be, the amount specified in sub-clause (ii) of Clause (b) of sub-section (1) of Section 3 .

In Section 8 of the Principal Act, for the words, figures and brackets Chapter VIII of the Motor Vehicles Act, 1939 (4 of 1939) , the words, figures and brackets Chapter XI of the Motor Vehicles Act, 1988 (59 of 1988) shall be substituted.

In Section 10 of the principal Act,

(i) in sub-section (1), for clause (b), the following shall be substituted, namely:

(b) in a case where payment of tax has been made in accordance with clause (b) of sub-section (2) of Section 4, at the rates specified in Part B of Schedule I or, as the case may be, sub-clause (ii) of clause (b) of sub-section (1) of Section 3 ;

(ii) in sub-section (2), for clause (b), the following shall be substituted, namely:

(b) in a case where payment of tax has been made in accordance with clause (b) of sub-section (2) of Section 4, at the rates specified in Part B of Schedule I or, as the case may be, sub-clause (ii) of clause (b) of sub-section (1) of Section 3. ;

(iii) in sub (3), after the word increased and before the words by , the words or, as the case may be, decreased shall be inserted.

In Section 21 of the principal Act, for the words Magistrate of the second class , the words Metropolitan Magistrate shall be substituted.

In Section 23 of the principal Act for sub-section (3), the following shall be substituted, namely:

(3) Every rule made under this section and every notification issued under sub-section (2) of Section 3, and sub-section (3) of Section 10 shall be laid, as soon as may be, after it is made or issued, before the House of the Legislative Assembly of the National Capital Territory of Delhi while is in session for a total period of 30 days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the House agrees in making any modification in the rule or notification of the House agrees that the rule should not be made or the notification should not be issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.

In Schedule I of the Principal Act,

(i) for Part B, the following shall be substituted, namely:

Group A. Motor Vehicles filled solely with pneumatic tyres

Explanation. For the purpose of above calculation, the expression cost price shall mean

(a) in the case of motor vehicles manufactured in India, the basic manufacturing cost and excise duty plus sales tax without allowing any cash or trade discount; and

(b) in the case of imported motor vehicles, the price shown in the Bill of Entry and shall be inclusive of customs duty, sales tax or any other levy, as may be applicable. Additional tax payable in respect of vehicles if such vehicles are used for drawing trailers

Provided that two or more vehicles shall not be chargeable under this item in respect of the same trailer.

(ii) Part C shall be omitted.

The Schedule IA and Schedule IB of the principal Act shall be omitted.

1. Promulgated by the Governor on February 28, 2005 and published in the Delhi Gazette, dated 28th February, 2005