Tamil Nadu act 013 of 2012 : The Tamil Nadu Motor Vehicles Taxation Act, 1974

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 1

INDEX

Contents Section Page No.

Short title, extent and commencement 1 3 Definitions 2 3 - 4

Levy of tax 3 5

Levy of green tax 3.A 5

Levy of Road Safety tax 3.B 5 Payment of tax 4. 5-6

Issue of license 5. 7

Issue of temporary license 6. 7 Liability to payment of tax by persons succeeding to the 7. 8 ownership, possession or control of motor vehicles Period with which tax is to be paid 8. 8

Application for fitness certificate not to be entertained 8.A 8 Application for duplicate certificate of registration not to be 8.B 8 entertained

Omitted by Tamil Nadu Act XLV of 1974 9. 9

Establishment of Rural Road Development Fund 10 9 Levy of surcharge on tax on stage carriages 10.A 9 Levy of additional surcharge on tax on stage carriages used or kept 10.B 9 for use by fleet operators

Payment of additional tax 11 10

Rounding off of tax, fee, penalty, fine etc 12 10

Refund of tax 13 10

Carriage of licence on vehicle and duty to stop it on demand by 14. 10 officer

Penalty for failure to pay tax 15 11

Recovery of tax which escaped assessment 15.A 11

Recovery of tax or penalty as an arrear of land revenue 16 11 Special powers of Licensing Officer under Revenue Recovery Act 16.A 12 Utilisation of the proceeds of the tax 17 12

Permit to be ineffective if tax not paid 18 12

Seizure and detention of motor vehicles pending production of 18.A 12 proof of payment of tax.

Offences by companies 19 13

Exemptions 20 14

Remission 20.A 14

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TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 2

Appeal 20.B 14

Revision 20.C 14

Saving as to vehicles used for agricultural purposes 21 15 Protection of action taken in good faith 22 15 Procedure in certain cases 23. 15

Power to make rules 24. 15

Publication of rules and notifications and placing them before the 25. 16 Legislature

Repeal 26. 16-17

First Schedule 18-24

Second Schedule 25

Third Schedule 26

Fourth Schedule 27

Fifth Schedule 27

Sixth Schedule 28

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TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 3

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974

(TAMIL NADU ACT 13 of 1974).

Received the assent of the President on the 30^thMarch 1974, first published in the Tamil Nadu Government Gazatte Extraordinary on the 30^thMarch 1974 - (Panguni 17, Priramathisa (2005- Tiruvalluvar Aandu).

An Act to consolidate and amend the law relating to the levy of tax on Motor Vehicles in the State of Tamil Nadu.

Be it enacted by the Legislature of the State of Tamil Nadu in the twenty-fifth Year of the Republic of India as follows:-

1. 1) This Act may be called the TAMIL NADU MOTOR Short title, extent

VEHICLES TAXATION ACT, 1974. and commencement

2) It extends to the whole of the State of Tamil Nadu.

3) It shall come into force on such date as the Government may, by notification, appoint.

2. In this Act, unless the context otherwise requires-- Definitions 1 (1) "fleet operator" means an operator holding on or after the 1 st April 1978, not less than two hundred and fifty stage carriage permits in respect of services other than

(1) Express Service or

(2) Service exclusively within Madras Metropolitan Area.

2 (1-A) "Floor area" means total floor area inside the body of the vehicle (measuring length into breath) less ten percent standard calculation of the total area;

Provided that the fraction of a square meter beyond the first decimal point of the net floor area arrived at after standard deduction shall be rounded off the next higher decimal point; (1-B) "Government" means the State Government

1 (1) This clause was inserted by section 2 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1979 (Tamil Nadu Act 15 of 1979) which came into force on the 1^stApril 1978. 2 1(A) This clause was inserted by section 2 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act 2009 (Tamil Nadu Act 31/2009) come in to force on the 1^stOctober 2009.

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TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 4

Definitions

(2) "Laden weight" in relation to a motor vehicle in case a permit is issued to the vehicle under the Motor Vehicles Act, the maximum laden weight specified in such permit, if no such registration certificate of the vehicle, and if such weight is not specified in such certificate, the maximum laden weight of the vehicle determined in such manner as the licensing officer may deem it;

"Laden weight" in relation to a trailer means, in case a permit is issued to the vehicle to which the trailer is attached under the Motor Vehicles Act, the maximum laden weight specified in such permit in respect of the trailer and, if no such permit is issued, the maximum laden weight specified in respect of the trailer in the registration certificate of the vehicles to which the trailer is attached, and if such weight is not specified in such certificate, the maximum laden weight of the trailer determined in such manner as the licensing officer may deem fit;

(3) "Licensing Officer" means an officer appointed by the Government to exercise the powers and perform the functions of a licensing officer under this Act;

³(3A) "Life time tax" means the tax leviable in one lumpsum in advance for the life time of a motor vehicle.

(4) "Madras Metropolitan Area" means the City of Madras and such contiguous area of such city as the Government may, from time to time, specify by notification.

(5) "Motor Vehicle Act" means the motor Vehicles Act, 1939 (Central Act IV of 1939)

(6) "Public road" means any street, road square, court, alley, passengers of riding path over which the public have a right of way, whether a thoroughfare or not, and includes the roadways over any public bridge or cause way.

(7) "registered owner" means the person in whose name a motor vehicle is registered or deemed to be registered under the motor vehicle Act;

(8) "tax" means the tax leviable under this Act;

(9) "Year" means the financial year; "half-year" means the first six months or the second six months of such year and "quarter" means the first three months or the second three months of such half-year; (10)Words and expressions used but not defined in this Act shall have the meanings assigned to them in the Motor Vehicle Act.

3 Inserted by Act No.25 of 1989 w.e.f 01.01.1989

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TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 5

3. (1) Subject to the provisions of sub-section (2), tax shall be Levy of Tax

levied on every motor vehicle used or kept for use in the state of Tami Nadu at the rate specified for such vehicle in the First schedule or in the Second schedule or in the Third schedule or in the Fifth schedule as the case may be.

(2) The Government may, by notification, from time to time increase the rate of tax specified in the Schedule(s). Provided that such increase, but notification, under this sub-section shall not, in the aggregate, exceed fifty percent of the rate specified in the First schedule or in the Second schedule or in the Third schedule or in the Fifth schedule as the case may be.

(3) All references made in this Act to the Schedules shall be considered as relating to the Schedule(s) as for the time being amended in exercise of the powers conferred by this Section.

3-A.(1) There shall be levied and collected an additional tax called Levy of green tax

"green tax", in addition to the tax levied under Section 3, on the motor vehicles suitable for use on road, as specified in the Fourth Schedule for the purpose of implementation of various measures to control air pollution. (Act 13 of 2003

(2) The additional tax levied under sub-section (1) shall be w.e.f. 01.08.2003 in paid in such manner as may be prescribed. G.O.Ms.No.461

(3) Subject to the provisions of sub-section (2), the provisions Home(Tr-I)Dept, of the Act and the rules made there under excluding those relating to dated:08.06.2005) refund of tax shall, so far as may be, apply in relation to the levy and collection of the additional tax payable under sub-section (1), as the apply in relation to he levy and collection of motor vehicles tax under this Act.

3-B. (1) There shall be levied and collected an additional tax called Levy of Road Safety

"road safety tax", at the time of registration of motor vehicles, at the rates tax

specified in the Sixth Schedule for the purpose of implementation of various road safety measures. (Act 9 of 2009

(2) The tax levied under sub-section (1) shall be paid in such w.e.f. 01.08.2009) manner as may be prescribed.

(3) Subject to the provisions of sub-sections (2), the provisions of the Act and the rules made thereunder excluding those relating to refund of tax shall, so for as may be apply in relation to the levy and collection of the tax payable under the sub-section (1), as they apply in relation to the levy and collection of motor vehicles tax under this Act.".

4. (1) The tax levied under this Act shall, subject to the Payment of tax.

provisions of sub-section (1-A), be paid in the manner prescribed by the registered owner or by any other person having possession or control of the motor vehicle, at his choice, either quarterly, half-yearly or annually, on a licence to be taken out by him for that quarter, half-year or year, as the case may be.

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TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 6

(1-A) Notwithstanding anything contained in sub-section (1);-

(a) in respect of the motor vehicles specified in Part-I of the second schedule, and in Part -I of the Third Schedule, at the time of its first registration, a life time tax shall be paid at the rates specified in Part -I of Second Schedule or in Part-I of Third Schedule or Part I of Firth Schedule as the case may be, on a licence to be taken out for the life time of such vehicles.

(Vide Act No.27 of

(b) In respect of the motor vehicles specified in Part -II of the 1998 w.e.f 01.07.98) Third Schedule, the tax shall be paid either annually at the rates specified in the First Schedule or for the life time of such vehicles at the rates specified in Part II of the Third Schedule as the case may be, on a licence to be taken out for such vehicles for that year or for the life time, as the case may be.

"(bb) in respect of motor vehicles specified in Part-II of the Second Schedule, the tax shall be paid either annually at the rates specified in the (Vide Act No.30 of First Schedule or for the life time of such vehicles at the rates specified in 2008- w.e.f. Part-II if the Second Schedule on a licence to be taken out for such 1.06.2008) vehicles for that year or for the life time, as the case may be;".

"(bbb) in respect of goods carriages not exceeding 3000 Kgs. in weight laden specified in Part I of the Fifth Schedule, the tax shall be paid (Vide Act No.25 of for the life time at the rates specified in the said part I and in respect of 2008 w.e.f goods carriages not exceeding 3000 Kgs. in weight laden specified in Part 01.06.2008) II of the said Schedule, the tax shall be paid either annually at the rate payable or for the life time at the rate specified in the said Part II, as the case may be;".

"(c) in respect of motor vehicles specified in clauses 6 and 7 of the First Schedule, the tax shall be paid annually at the rates specified therein on a licence to be taken out for that year. Explanation:- The tax for a half-yearly licence shall not exceed twice and the tax for an annual licence shall not exceed four times the tax for a quarterly licence. The Government may, by notification, grant, subject to such condition as may be specified, a suitable rebate in case of half-yearly, annual and life-time licences.

(1-B) Notwithstanding anything contained in sub section (1), in the case of motor vehicles specified in class 5-A of the First Schedule, in (Vide Act No.32 of respect of which permits are granted under the Motor Vehicles Act, 1988 1997 w.e.f 01.04.97) (Central Act 59 of 1988) for a period of five years, the tax shall be paid at the rates specified in the First Schedule for five years at a time, at the time of issue of such permits:

Provided that in respect of the motor vehicles specified in class 5-A which are already covered by permits, for five years at a time of issue of such permits.

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TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 7

(1-C) Notwithstanding anything contained in sub section (1), in the case of motor vehicles specified in class I of the First Schedule, in respect of which permits are granted under the Motor Vehicles Act, 1988 (Central Act 59 of 1988) for a period of five years, the tax under this Act may be paid by the registered owner or by any person having possession or control of the motor vehicle, at his option, at the rates specified in the First Schedule for five years at a time, at the time of issue of such permit.

(2) No Motor vehicle shall be 3 used or kept for use in the State of Tamil Nadu at any time unless a licence has been obtained.

(3) Notwithstanding anything contained in sub-section (1), no person shall be liable to pay tax during any period on account of any taxable motor vehicle, if the tax due in respect of such vehicle for the same period has already been paid by some other person.

(4) Where a life time tax has been paid in respect of a motor vehicle referred to in the second schedule or in the Third Schedule or in the Firth Schedule, the registered owner or any other person having possession or control of such vehicle shall not be required to pay any additional tax other than the tax levied under sub-section (1) of section 3- A, either by way of increase or otherwise".

5. (1) When any person pays the amount of tax due in respect of a Issue of licence

motor vehicle or proves to the satisfaction of the licensing officer that n tax is payable in respect of such vehicle, the licensing officer shall

(a) grant to such person a licence in such form as may be prescribed for the period concerned; and

(b) Record that the tax has been paid for a specified period or that no tax is payable in respect of the vehicle, as the case may be in the certificate of registration granted or deemed to be granted in respect of the vehicle under the Motor Vehicle Act or in the case of vehicle not registered or deemed to be registered under that Act, in a certificate in such form as may be prescribed.

(2) Every licence granted under sub-section (1) shall be valid throughout the State of Tamil Nadu.

6. A temporary licence for a period not exceeding seven days or Issue of temporary

thirty days or ninety days, as the case may be, at a time, may be issued in licence

respect of any class of motor vehicles specified in the Fist Schedule on payment of tax.

(a) in respect of a temporary licence exceeding thirty days, at the rate of quarterly tax.

(b) in respect of a temporary licence exceeding seven days but not exceeding thirty days, at the rate of one third of the quarterly tax: and

(c) in respect of a temporary licence not exceeding seven days at the rate of one-tenth of the quarterly tax.

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TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 8

7. If the tax leviable in respect of any motor vehicle remains unpaid Liability to payment

by any person liable for the payment thereof and such person, before of tax by persons in

paying the tax, has transferred the ownership of such vehicle or has succeeding to the

ceased to be possession or control of such vehicle, the person to whom ownership

the ownership of the vehicle has been transferred or the person who is in possession or control

possession or control of such vehicle, shall be liable to pay the said tax; of motor vehicles.

Provided that nothing contained in this section shall be deemed to affect the liability to pay the said tax of the person who has transferred the ownership or has ceased to be in possession or control of such vehicle.

8. The tax due under this Act shall be paid within such period, not Period within which

being less than is seven days or more than forty five days from the tax to be paid

commencement of the quarter, half-year, as may be prescribed and different periods may be prescribed for different classes of motor vehicles.

Provided that in the case of transport vehicles in respect of which temporary permits are granted under the Motor Vehicles Act other than stage carriages in

Respect of which temporary permits are granted for any period exceeding forty-five days the tax due under this Act shall be paid on the date of commencement of the validity of the temporary permit.

8-A. Notwithstanding anything contained in section 8 or in the Application

Motor Vehicles Act, no application for the grant or renewal of fitness for fitness

certificate in respect of transport vehicle under the said Motor Vehicles certificates not

Act shall be entertained unless the tax due under this Act in respect of to be

such vehicle has been paid. entertained.

Provided that nothing contained in this section shall apply to a new transport vehicle produced for registration.

8-B. Notwithstanding anything contained in section 8 or in the Application

Motor Vehicles Act, no application for the issue of a duplicate certificate for duplicate

of registration in respect of a motor vehicle other than a transport vehicle certificate of

under the Motor Vehicles Act shall be entertained unless the tax, as on registration

the date of such application, due under this Act in respect of that vehicle not to be

has been paid and the proof for such payment of the tax is produced. entertained

Provided that in cases where an application for the issue of duplicate certificate of registration is made without the proof for having paid the tax due under this Act in respect of the vehicle for the whole period commencing from the date of registration of the vehicle and ending with the date of such application or for any part of the said period, such application may be considered by the registering authority subject to the provisions of sections 15-A and on payment of the tax due under this Act in respect of the vehicle for the period for which the proof for payment of such tax has not been produced together with the penalty referred to in section 15.

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TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 9

9. (Omitted by Tamil Nadu Act XLV of 1974)

10. (1) There shall be constituted for the State of Tamil Nadu a fund Establishment

called the Development Tami Nadu Rural Road to Fund which such of Rural Road

percentage of tax not exceeding ten percent, as may from time to time, be Development

fixed by the Government shall be credited. Fund

(2) The Fund constituted under sub-section (1) shall not be expended expect upon the development and maintenance of public roads in the rural areas.

Explanation: For the purpose of this sub-section "rural area" means any area not included in ---

(i) the city of Madras or of Madurai;

(ii) any municipality governed by the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) : or

(iii) any township constituted under any law for the time being in force.

10-A (1) The Government may, by notification from time to time, Levy of

levy whether prospectively or retrospectively on the tax mentioned in surcharge or

section 3 of a surcharge on all or any class of stage carriages at such rate tax on stage

as may be specified in such notification and different rates may specified carriages. in respect of different classes of stage carriages.

Provided that the rate of surcharge shall, in no case exceed twenty- five percent of such tax.

Provided that further that a notification under this sub section may (Vide Act be issued so as to have retrospective effect from a date earlier than the 1^stNo.15 of 1993) April 1992.

(2) The provisions of this Act and the notifications issued and the rules made there under shall so far as may be, apply in relation to the levy of surcharge under sub-section (1) as they apply in relation to the levy of the tax mentioned in section 3.

(10-B) (1) In addition to the surcharge leviable under section 10-A Levy of

the Government may by notification from time to time, levy an additional additional

surcharge on the tax mentioned in section 3, in all or any class of stage surcharge or

carriages used of kept for use by fleet operators, at such rate as may be the tax on

specified in such notification and use different rates, may be specified in stage used or

respect of stage carriages used or kept for use by fleet operators holding kept for by

less than seven hundred stage carriage permits and fleet operators holding fleet operators

seven hundred and more stage carriage permits:

Provided that the rate of additional surcharge shall in no case exceed 66 percent of such tax.

(2) A notification under sub-section (1) may also specify the period, not being less than seven days or more than thirty days from the date of publication of the said notification, within which the additional surcharge shall be paid.

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TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 10

(3) A notification under sub-section (1) may be issued so to have retrospective effect from a date not earlier than the 1^stApril 1978.

(4) The provisions of this Act and the notification issued and the rules made there under shall, so for as may be, apply in relation to the levy of additional surcharge under sub-section (1) as they apply in relation to the levy of the tax mentioned in section 3 subject to the modification that the additional surcharge levied under sub-section (1) shall be paid in one lump sum.

11. When any motor vehicle which tax has been paid is altered or Payment of

proposed to be used in such a manner as to cause the vehicle to become a additional tax.

vehicle in respect of which a higher rate of tax is payable, the registered owner or person who is in possession or control of such vehicle shall pay an additional tax of a sum which is equal to the difference between the tax already paid and the tax which is payable in consequence of its being altered or proposed to be used and the licensing officer shall not grant a fresh licence in respect of such vehicle so altered or proposed to be so used until such amount of tax has been paid.

12. The amount of tax fee, penalty, fine or any other sum payable Rounding off

and the amount of refund due, under the provisions of this Act shall be of tax, fee,

rounded off to the nearest rupee and, for this purpose, where such amount penalty, fine,

contains a part of a rupee consisting of paise, then, if such part is fifty etc.

paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.

13. (1) Where, the tax for any motor vehicle has been paid for any Refund of tax

quarter, half-year, year or life time and the vehicle has not been used don any public road during the whole of that quarter, half year, year or the life time or a continuous part thereof not being less than one month, a refund of the tax at such rates as may, from time to time, be notified by the Government, shall be payable I on an application made within such period as may be prescribed and) subject to such conditions as may be specified in such notification.

(1-A) Where a life time tax for any motor vehicle has been paid and the registration of the vehicle has been cancelled for any reason whatsoever, or the vehicle has been removed to any place outside the state of Tamil Nadu, on account of transfer of ownership or change of address; a refund of the tax at such rate as may from time to time, by notified by the Government, shall be payable on an application made within such conditions as may be specified in such notification. Provided that in the case of removal of a vehicle to any place outside the state of Tamil Nadu on account of transfer of ownership or change of address, the refund of tax shall be considered only after receipt of proof for having effected such transfer of ownership or change of address.

(2) Where any tax is paid by mistake or in excess, the tax so paid or collected shall, on application made within such period, be refunded to such person in such manner and subject to such conditions as may be prescribed.

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TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 11

(3) Where any penalty is paid or collected

(a) by mistake, or

(b) in excess of, or

(c) When such penalty is not due, the penalty so paid or collected shall be refunded to such person, in such manner and subject to such conditions as may be prescribed.

(4) The amount so refundable in respect of a motor vehicle under this section may, on an application made in this behalf, be adjusted towards the amount of tax payable for such vehicle, under this Act for any subsequent period.

14 (1) The licence granted in respect of a motor vehicle Carriage of

under sub-section (1) of section 5 or under section 6 shall be carried in a licence on

conspicuous place upon the vehicle in such it on manner as may be vehicle and

notified by the Government and if such a licence is not so carried upon duty to stop

such vehicle, the registered owner or the person having possession or demand by

control thereof shall be punishable with fine which may extend to fifty officer

rupees.

(2) Any Officer of the Transport Department not below the rank of a Motor Vehicles Inspector, Grade-II or any police officer in uniform who is not below the rank of a Sub-Inspector or who, being below such rank is specially authorised in this behalf by the Regional Transport Authority or such other officer as may be prescribed, may require the driver of any motor vehicle on any public road to stop the vehicle and cause it to remain stationary so long as may reasonably be necessary for the purpose of satisfying himself that a licence has been duly obtained in respect of such vehicle.

(3) Any person failing to stop a motor vehicle when required to do so by any of the officers specified in sub-section (2) or resisting such officer shall be punishable with fine which may extend to fifty rupees.

15. If the tax due in respect of any motor vehicle has not been Penalty for

paid within the period prescribed under section 8, the registered owner failure to pay

or the person having possession or control thereof shall- tax

(a) pay, in addition to the tax, a penalty of such sum not exceeding twice the amount of the 1 (quarterly tax or as the case may be half of the amount of annual tax payable as may be prescribed and different sums may prescribed for different classes of motor vehicles and for different periods, and

(b) also be punishable with fine which may extend to fifty rupees and the amount of the tax due by him in respect of such vehicle together with penalty referred to in clause (a) shall also be recovered as if such tax and penalty were a fine"

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(15-A). Where for any reason the whole any portion of the tax Recovery of tax

which payment would payment have been payable in respect of any which escaped

vehicle under this Act for any period has not been paid, the licensing motor

officer may at any time, within a period of five years, from the expiry of the period to which the tax relates, and after issuing a notice to the registered owner or the person having possession or control of the motor vehicle and making such inquiry as he may consider necessary, direct such owner or other person to pay the whole or any portion of such tax, which has not been paid.

Provided that in computing the period of five years for the purpose of this section, the period, or periods, if any, during which the collection of such tax has been stayed by an order of any court shall be excluded)

16. Any tax or penalty due under this Act, may be recovered Recovery of tax

in the same manner as an arrear of land revenue. The motor vehicle in penalty as an

respect of which the tax or penalty is due or its accessories are in the arrear of land

possession or control of the person liable to pay the tax or such penalty. revenue. 16-A. The Licensing Officer shall have the powers of the Special powers

Collector under the Tamil Nadu Revenue Recovery Act, 1864 (Tamil of licensing

Nadu Act II of 1864) for the purpose of recovery of any amount due Officer under

under this Act". (Act No. 29/2008) Revenue Recovery Act

17. After deducting Utilisation of the proceeds of

(i) the amount credited to the Tamil Nadu Rural Road t he tax.

Development Fund under sub-section (1) of section 10

(ii) the expenses of collecting the tax under this Act, and

(iii) the costs incurred by the Government in exercising their administrative functions in regard to the control of Motor Vehicle in this state.

the balance shall be apportioned between the Government and local authorities and such apportionment shall be in accordance with such rules as may be made in this behalf.

18. Notwithstanding anything contained in the Motor Vehicles Act, if Permit to be

the tax due in respect of a transport vehicle is not paid within the ineffective if

prescribed period, the validity of the permit shall become ineffective tax not paid. from the date of expiry of the said period until such time the tax is actually paid.

18-A) Any officer of the Transport Department not below the rank of Seizure and

a Motor Vehicles Inspector, Grade-II, or any police officer in uniform detention of

not below the rank of a Sub-Inspector may, if he has reason to believe motor vehicles

that any motor vehicle is used or kept for use in the State without of pending

paying the tax due in respect of that vehicle under this Act, seize and production of

detain that vehicle and make arrangements for the temporary safe proof of

custody of that vehicle pending production of proof of payment of the payment of tax.

tax due in respect of that vehicle under this Act.

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Provided that if the proof of payment of the tax due in respect of the motor vehicle seized and detained under this section is not produced within ninety days from the date of seizure and detention of the motor vehicle, any officer of the Transport Department authorized by the Government in this behalf shall sell the motor vehicle in auction in such manner as may be prescribed and apply the sale proceeds towards recovery of tax, penalty or costs incurred, if any, in the sale of such motor vehicle. The reminder shall be refunded to the registered owner or the person having possession or control of the motor vehicle at the time of seizure.

Provided further that, if at any time before auction of the motor vehicle, the tax, penalty or cost incurred, if any, in arranging the auction of the motor vehicle, is paid, then the authorized officer may, after satisfying that all the dues as aforesaid have been fully paid, cancel the auction and return the motor vehicle to the registered owner or the person having possession or control of the vehicle at the time of seizure.

19 (1) Where an offence against any of the provisions of this Act or Offences by

any there under has been committed by a company every person, who, at Companies

the time the offence was committed, was in-charge of, and was responsible to, the company for the conduct of the business of the company as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.

Provided that nothing contained in this sub-section shall render any such person liable to any punishment proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained sub-section (1), where an offence punish able under this act has been committed b y a company and it is proved that the offence has been committed with the consent of connivance of, or is attributable to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation:- For the purpose of this section,

(a) "Company" means anybody corporate and includes a firm, society or other association of individuals and

(b) "Director" in relation to

(i) a firm means a partner in the firm.

(ii) a society or other association of individual means the person who is entrusted under the rules of the society or other association with the management of the affairs of the society or other association, as the case may be,

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20. The Government may, by notification and subject to such Exemptions

conditions, if any, as the Government, may, specify in such notification,

(1) make an exemption, reduction in rate or other modification in regard to the tax payable.

(a) by any person or class of persons, or

(b) in respect of any motor vehicle or class of motor vehicles or motor vehicles running in any particular area; and

(2) cancel or vary such exemption, reduction or other modification. A notification with respect to matters specified in clause (1) may be issued so as to have retrospective effect from a date not earlier than the 1^stApril 1974.

20-A The Government may, in such circumstances and subject to such Remissions

conditions as may be prescribed, by notification,

(1) remit, whether prospectively or retrospectively the whole or any part of tax or penalty or both payable under this Act, or the rules made there under

(a) by any person or class of persons, or

(b) in respect of any motor vehicle or class of motor vehicles or motor vehicles running in any particular area; and

(2) cancel of vary such notification.

20-B Any person who is aggrieved by an order of the licensing Appeal

officer made under this Act may appeal to such authority within such time and in such manner as may be prescribed.

"Provided that, no appeal against the direction of the (Vide Act No.34 licensing officer under section 15-A shall be entertained unless it is of 2009 w.e.f accompanied by satisfactory proof of the payment of fifty per cent of the 01.10.09) tax as so directed to be paid by the licensing officer."

20.C. (1) The State Transport Commissioner may either on his own Revision

motion or an application made by any aggrieved person, call for and examine the record of any authority subordinate to him in respect of any proceeding under this Act not being a proceeding in respect of which an appeal is provided for by this Act, for this purpose of satisfying himself as to the regularity of such proceeding or the correctness, legality or propriety of any decision or order passed thereon and if, in any case it appears to State Transport Commissioner that any such proceeding, decision or order should be modified, annulled, reversed or remitted for reconsideration, he may pass orders accordingly.

Provided that the State Transport Commissioner shall not pass any order prejudicial to any party unless he has been given a reasonable opportunity of being heard.

(2) An application under sub-section (1) shall be made in such manner, as may be prescribed, within thirty days from the date of receipt of the order to which the application relates to.

14

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 15

21. Nothing in this Act shall apply to a Motor Vehicles used solely Saving to

for the purpose of agriculture. vehicles used for agricultural

Explanation - I. For the purpose of this section, the expression purposes.

"purpose of agriculture" includes transportation, for personal use, of the agricultural produce to and from, the farm, threshing field, the rice mill or the storage house and to the market for selling and the expressions

"agriculture" and "agricultural produce" shall have meanings respectively assigned to them in classes (2) and (1) of the section 2 of the Tamil Nadu Agricultural Produce Marketing (Regulation)Act, 1987 (Tamil Nadu Act 27 of 1989).

Explanation - II. A motor vehicle used for transporting agricultural produce of persons other than the owner cultivator shall not, for the purpose of this section, be deemed to be used solely for the purposes of agriculture.

22 (1). No suit, prosecution or other legal proceeding shall lie Protection of

good faith against any person for anything which is in done or done or action taken in

intended to be done in pursuance of this Act or any rule made there good faith

under.

(2) No suit or other legal proceeding shall i.e., against the Government for any damage caused or likely to be caused by anything which is in good faith done or intended to be done in pursuance of this Act or any rule made hereunder.

23. (1) A court taking cognisance of the offence punishable- Procedure in

(i) Under sub section (1) of the section 14 or certain cases

(ii) under sub-section (3) of that section, in so far as it relates to failure to stop a motor vehicle then required to do so by any officer mentioned therein, or

(iii) under section 15, may state upon the summons to be served on the accused person that he-

(a) may appear by advocate and not in person, or

(b) may, by a specified date prior to the bearing of the charge, plead guilty to the charge by registered letter and remit, to the court such sum not exceeding fifty rupees and in the case of an offence punishable under section 15 also, such sum on account of the tax and penalty due from him, as the court may specify.

(2) where an accused person pleads guilty and remits the sum specified by the court, no further proceedings in respect of the offence shall b e taken against him.

24 (1) The Government may make rules for carrying out the Power to make

purposes of this Act. rules.

(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for-

(a) the manner in which the tax shall be paid;

(b) the form of licence and certificate to be granted under section 5;

15

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 16

(c) the period within which the tax has to be paid; (cc) the period within which an application for refund shall be made 2 under sub-section (1) or sub-section (1A) or sub-sec(2) of section 13 and the manner in which and the conditions subject which such refund shall be made under sub-section (2) of the said section (13)

(d) the rate of penalty leviable under section 15;

(e) the manner in which and the principle according to which the proceeds of the tax shall be apportioned between the Government and the local authorities.

(f) the authority to which, the time within which and the manner in which an appeal may be made under section 20-B

(g) the manner in which an application for revision may be made under sub-section (1) of section 20-C

(3) In making any rule, the Government may provide that a breach there of shall be punishable with fine which may extend to fifty rupees.

25 (1) (a) All rules made under this Act shall be published in the Publication of

Tamil Nadu Government Gazette and, unless they are expressed to come rules and

into force on a particular day, shall come into force on the day on which notification

they so published; placing them

(b) All notifications issued under this Act shall, unless before the

they are expressed to come into force on a particular day, shall come into legislature.

force on the day on which they are so published;

(2) Every rule made or notification issued under this Act shall, as soon as possible after it is made or issued, be placed on the table of the Legislative Assembly and if, before the expiry of the session in which it is so placed or the next section, the Legislative Assembly agrees in making any modification in any such rule or notification or the Legislative Assembly agrees that the rule or notification shall hereafter have effect only in such modified form or be of no effect, as the case may be, so however, that shall be without prejudice to the validity of anything previously done under that rule or notification.

26. (1) The Tamil Nadu Motor Vehicles Taxation Act 1931 (Tamil Repeal

Nadu Act III of 1931) and the Tamil Nadu Motor Vehicles (Taxation of passenger and goods) Act, 1952 (Tamil Nadu Act, XVI of 1952) (herein after in this section refer to as the said Act, are hereby repealed)

(2) The Repeal by sub-section (1) of the said Acts shall not affect

(a) the previous operation of the said Acts or anything duly done or suffered thereunder; or

(b) any right privilege, obligation or liability acquired, accrued or incurred under the said Acts; or

(c) any fine, penalty, forfeiture or punishment in incurred respect of any offence committed against the said Acts; or

16

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 17

(d) any investigation, legal proceeding or remedy in respect of any such right privilege, obligation, liability, fine, penalty, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such fine penalty, forfeiture or punishment may be imposed, as if this Act had not been passed.

(3) Subject to the provisions of sub-section (2), anything done or any action taken, including any appointment or delegation made, rectification, order, instruction or direction issued or any rule, regulation, form framed, certificate, licence or permit granted or registration, effected under the said Acts shall be deemed to have been done or taken under this Act and shall continue to have effect accordingly unless and until superseded by anything done or any action taken under this Act.

(4) Notwithstanding anything contained in sub-section (1), any application, appeal or other proceeding made or preferred to any officer or authority under the said Acts and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, or other proceeding under this Act as if it had been in force on the date on which such application, appeal or other proceeding was made or preferred.

17

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 18

THE TAMIL NADU MOTOR VEHICLES TAXATION ACT, 1974

FIRST SCHEDULE

(SEE SECTIONS 3 AND 6)

(G.O.Ms.No.1184, Home(Tr-I), 30^th Nov. 2001)

18

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 19

19

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 20

20

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 21

21

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 22

22

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 23

7. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule:-

Imported Indian - made vehicles owned

Vehicles by

Individuals Others

1 2 3

Rs. Rs. Rs.

a. Weighing not more than 700Kgs unladen 1800 600 1200

b. Weighing more than 700Kgs but not more than 1500Kgs unladen 2350 800 1600 c. Weighing more than 1500Kgs but not more than 2000Kgs unladen 2700 1000 2000 d. Weighing more than 2000Kgs but not more than 3000Kgs unladen 2900 1100 2200 e. Weighing more than 3000Kgs

unladen in respect of which private 3300 1250 2500 transport vehicle permit is not

required under the Motor Vehicles

Act. Act 32/1997 w.e.f. 01.04.1997

8. Motor Vehicles, other than those liable to tax under the foregoing provisions of this schedule weighing more than 3000Kgs unladen and covered by private transport vehicle permit and QUARTERLY those in respect of which private service vehicle permit is required under the Motor Vehicles Act,

1988 (Central Act 59 of 1988). - Rs.

a. in respect of vehicles owned by educational institutions (Educational institution bus)

i) to transport students and staff of school - For every person (other than the driver) 50 which the vehicle is permitted to carry (Act No.9/2007)

ii) to transport students and staff of colleges - For every person (other than driver) 100 which the vehicle is permitted to carry b. in other cases - For every person (other than the (Act 13 of 2003 driver) which the vehicle is permitted to carry. w.e.f.01.08.2003 in 150 G.O.Ms.No.461

Home(Tr-I)Dept,

dated:08.06.2005)

23

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 24

Provided that the educational institution buses and other vehicles granted temporary permit for the purposes referred to in item (a) (b) or (c) under section 87 (1) of the Motor Vehicle Act shall pay separate tax excluding the driver seat at the following rates:-

(i) Educational Institution buses when used for the Rs. 30/- per

transport of the students and staff of the institution seat for

concerned. seven day or

part thereof

(ii) Other Vehicles when used for transport of staff of Rs.90/- per

the institution concerned. (Act 32 of 2010 seat for

w.e.f 01.01.2011) seven days or part

thereof

(iii) Educational Institution buses and other vehicles Rs.30/- per

used for other purposes other than those specified in seat per day

classes (i) and (ii) above.

9. Additional tax payable in respect of vehicles referred to in classes 7 and 8 used for drawing trailers. Rs.

i. for each trail or not exceeding 1 tonne in weight unladen 20

ii. For each trailer exceeding 1 tonne in weight in weight unladen 30

Provided that two or more vehicles shall not be chargeable under class 7, class 8 or class 9 in respect of the same trailer.

SECOND SCHEDULE

[See Section 4 (1-A)]

Act No. 30 of 2008

PART-I New Motor Cycle

At the time of registration Rate of tax. 8 per cent of the total cost of the vehicle

24

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 25

PART -II Old motor cycle.

At the time of assigning new registration mark under section 47 of the Motor Vehicles Act, 1988, or Old Motor cycles plying and registered in this state, and if it's age from the month of such registration is, - Rate of tax

1. Not more than one year. 7.75 per cent of the cost of vehicle.

2. More than one year but not more 7.50 per cent of the cost of vehicle. than two years.

3. More than two years but not more 7.25 per cent of the cost of vehicle. three years.

4. More than three year but not 7.00 per cent of the cost of vehicle. more four years.

5. More than four years but not 6.75 per cent of the cost of vehicle. more five years.

6. More than five years but not more 6.50 per cent of the cost of vehicle. six years.

7. More than six years but not more 6.25 per cent of the cost of vehicle seven years.

8. More than seven years but not 6.00 per cent of the cost of vehicle more eight years.

9.More than eight years but not 5.75 per cent of the cost of vehicle more nine years.

10.More than nine years but not 5.50 per cent of the cost of vehicle more ten years.

11.More than ten year but not more 5.25 per cent of the cost of vehicle eleven years.

12.More than eleven years. 5.00 per cent of the cost of vehicle

Explanation: - For the purpose of this Schedule, "Cost of vehicle" means the cost of vehicle at the time of purchase, in such manner as may be prescribed. Reduction in rate of life time tax payable in respect of battery operated motor cycles and non-transport battery operated motor vehicles.- In exercise of the powers conferred by Clause (1) of Section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), The Governor of Tamil Nadu here by reduces the rate of life time tax payable in respect of battery operated motor cycles and non-transport battery operated motor vehicles to fifty per cent of the normal rate of life time tax specified in Parts I and Parts -II of the Second and Third Schedules to the said Act with effect on and from the 12^thSeptember 2008. No. II(2) / HO/ 445/ 2008 dated: 01.10.2008

THIRD SCHEDULE

[See Section 4 (1-A)]

(Act No. 17 of 2010, w.e.f 01.06.2010)

Part -1 New motor vehicles Rate of tax.

At the time of registration (i) Total Cost of the vehicle not exceeding rupees ten lakhs - 10 per

25

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 26

cent.

(ii) Total Cost of the vehicle exceeding rupees ten lakhs - 15 per cent.

PART -II Old motor vehicles.

At the time of assigning new registration mark under section 47 of the Motor Vehicles Rate of tax

Act, 1988, or Old motor vehicles plying and Cost of the vehicle Cost of the vehicle registered in this State, and if it's age from not exceeding exceeding rupees the month of such registration is, - rupees ten lakhs. ten lakhs.

1. Not more than one year. 8.75 per cent of the 13.75 per cent of the cost of vehicle. cost of vehicle.

2. More than one year but not more 8.50 per cent of the 13.50 per cent of the than two years. cost of vehicle. cost of vehicle.

3. More than two years but not more 8.25 per cent of the 13.25 per cent of the three years. cost of vehicle. cost of vehicle.

4. More than three year but not 8.00 per cent of the 13.00 per cent of the more four years. cost of vehicle. cost of vehicle.

5. More than four years but not 7.75 per cent of the 12.75 per cent of the more five years. cost of vehicle. cost of vehicle

6. More than five years but not more 7.50 per cent of the 12.50 per cent of the six years. cost of vehicle. cost of vehicle

7. More than six years but not more 7.25 per cent of the 12.25 per cent of the seven years. cost of vehicle cost of vehicle

8. More than seven years but not 7.00 per cent of the 12.00 per cent of the more eight years. cost of vehicle cost of vehicle

9.More than eight years but not 6.75 per cent of the 11.75 per cent of the more nine years. cost of vehicle cost of vehicle

10.More than nine years but not 6.50 per cent of the 11.50 per cent of the more ten years. cost of vehicle cost of vehicle

11.More than ten year but not more 6.25 per cent of the 11.25 per cent of the eleven years. cost of vehicle cost of vehicle

12.More than eleven years. 6.00 per cent of the 11.00 per cent of the cost of vehicle cost of vehicle

Explanation: - For the purpose of this Schedule, "Cost of vehicle" means the cost of vehicle at the time of purchase, in such manner as may be prescribed. Reduction in rate of life time tax payable in respect of battery operated motor cycles and non-transport battery operated motor vehicles.- In exercise of the powers conferred by Clause (1) of Section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), The Governor of Tamil Nadu here by reduces the rate of life time tax payable in respect of battery operated motor cycles and non-transport battery operated motor vehicles to fifty per cent of the normal rate of life time tax specified in Parts I and Parts -II of the Second and Third Schedules to the said Act with effect on and from the 12^th September 2008. No. II(2) / HO/ 445/ 2008 dated: 01.10.2008

"FOURTH SCHEDULE (See Section 3-A) Green Tax

26

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 27

Class of Motor vehicles Tax

(1) (2) Rs.

1. Motor Vehicles other than a transport vehicle which has completed 15 years from the date of registration:-

i) Motor Cycle -- 500.00

(for Five Years) (Act No. 13 of 2003 w.e.f

ii) Other Motor Vehicles -- 1000.00 01.08.2003) (for Five Years)

2. Transport Vehicle which has -- 500.00 completed 7 years from the (Per annum)

date of its registration.

Auto Rickshaw - - 200.00 (In G.O.Ms.461, (Per annum) Home (Tr-I)Dept, dated:08.06.2005,

No.II(2)/482(d)/2005,

dated:10.06.2005 w.e.f

10.06.2005)

FIFTH SCHEDULE

[See section 4(1-A) (bbb)]

(Act No. 25 of 2008, w.e.f 01.06.2008)

PART-I

NEW MOTOR VEHICLES (NCP)

Tax

(Rs.)

4(i) At the time of registration. 19,200/- PART-II

OLD MOTOR VEHICLES

Tax

(Rs.)

4(ii) If the vehicle is already registered and its age from the month of registration is -

1. Not more than one year. 18,000/-

2. More than one year but not more than 2 years. 16,800/-

3. More than 2 years but not more than 3 years. 15,600/-

4. More than 3 years but not more than 4 years. 14,400/-

5. More than 4 years but not more than 5 years. 13,200/-

6. More than 5 years but not more than 6 years. 12,000/-

7. More than 6 years but not more than 7 years. 10,800/-

8. More than 7 years but not more than 8 years. 9,600/-

9. More than 8 years but not more than 9 years. 8,400/-

10. More than 9 years but not more than 10 years. 7,200/-

11. More than 10 years. 6,000/-

27

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 28

SIXTH SCHEDULE

[See section 3-b]

(Act No. 9 of 2009 w.e.f 01.08.2009)

Class of Motor Vehicles Tax. Rs.

1. Motor Cycles 250/-

2. Light Motor Vehicles. 1,500/-

3. Other Motor Vehicles. 2,000/-

28

© [Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU [R. Dis. No. 197/2009.

2012 [Price: Rs. 2.40 Paise.

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY PUBLISHED BY AUTHORITY

No. 104] CHENNAI, SATURDAY, APRIL 21, 2012 Chithirai 9, Thiruvalluvar Aandu-2043

Part IV—Section 2 Tamil Nadu Acts and Ordinances

The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 21st April 2012 and is hereby published for general information:—

ACT No. 13 OF 2012 An Act further to amend the Tamil Nadu Motor Vehicles Taxation Act, 1974.

BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-third Year of the Republic of India as follows:—

1. (1) This Act may be called the Tamil Nadu Motor Vehicles Taxation Short title and (Amendment) Act, 2012.

commence- ment.

(2) It shall be deemed to have come into force on the 1st day of April 2012. Tamil Nadu

2. In section 2 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (hereinafter Amendment of Act 13 of

referred to as the principal Act), for clauses (1), (1-A) and (1-B), the following

section 2.

1974.

clauses shall be substituted, namely:—

"(1) "construction equipment vehicle" means rubber tyred (including pneumatic tyred), rubber padded or steel drum wheel mounted, self-propelled, excavator, loader, backhoe, compactor roller, dumper, motor grader, mobile crane, dozer, fork lift truck, self-loading concrete mixer, or any other construction equipment vehicle or combination thereof designed for off-highway operations in mining, industrial undertaking, irrigation and general construction but modified and manufactured with

"on or off" or "on and off" highway capabilities. Explanation.—A construction equipment vehicle shall be a non-transport vehicle, the driving on the road of which is incidental to the main off-highway function and for a short duration at a speed not exceeding 50 kms. per hour, but such vehicle does not include other purely off-highway construction equipment vehicle designed and adopted for use in any enclosed premises, factory or mine other than road network, not equipped to travel on public roads on their own power; (1-A) "fleet operator" means an operator holding on or after the 1st April 1978, not less than two hundred and fifty stage carriage permits in respect of services other than—

DTP IV-2 Ex. (104)—1

[ 115 ] DTP IV-2 Ex. (104)—2 DTP IV-2 Ex. (104)—1a

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116 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(i) Express Service; or

(ii) Service exclusively within Chennai Metropolitan Area; (1-B) "floor area" means total floor area inside the body of the vehicle (measuring length into breadth) less ten per cent standard deduction of the total floor area:

Provided that the fraction of a square metre beyond the first decimal point of the net floor area arrived at after standard deduction shall be rounded off to the next higher decimal point;

(1-C) "Government" means the State Government;".

Amendment of

3. In section 3 of the principal Act,— section 3.

(1) in sub-section (1), after the expression "in the Fifth Schedule", the expression "or in the Seventh Schedule or in the Eighth Schedule or in the Ninth Schedule" shall be inserted;

(2) in the proviso to sub-section (2), after the expression "in the Fifth Schedule", the expression "or in the Seventh Schedule or in the Eighth Schedule or in the Ninth Schedule" shall be inserted.

Amendment of

4. In section 4 of the principal Act,— section 4.

(1) in sub-section (1-A), for clause (a), the following clauses shall be substituted, namely:—

"(a) in respect of the motor vehicles specified in Part-I of the Second Schedule, in Part-I of the Third Schedule, in Part-I of the Seventh Schedule and in Part-I of the Eighth Schedule, at the time of its registration, a life time tax shall be paid at the rates specified in Part-I of the Second Schedule or in Part-I of the Third Schedule or in Part-I of the Seventh Schedule or in Part-I of the Eighth Schedule, as the case may be, on a licence to be taken out for the life time of such vehicles;

(aa) in respect of the motor vehicles specified in Part-II of the Seventh Schedule, the registered owners of such vehicles shall pay life time tax at the rates specified therein either at the time of renewal of permit or during the currency of the existing permit. In cases where the registered owners of the motor vehicles opt to pay the life time tax during the currency of permit, they shall exercise their option before the 31st day of March 2013 and shall pay the tax in either of the following manner:—

(i) in one lump sum after deducting the proportionate amount of tax already paid for the unutilized period of licence; or

(ii) in four equal annual instalments after deducting one-fourth of the proportionate amount of tax already paid for the unutilized period of licence in each such instalment;

(aaa) in respect of the motor vehicles specified in Part-II of the Eighth Schedule, the tax shall be paid at the rates specified therein, on a licence to be taken out for such vehicles;";

(2) in sub-section (4), after the expression "Fifth Schedule", the expression

"or in the Seventh Schedule or in Part-I of the Eighth Schedule" shall be inserted. Amendment of

5. To section 6 of the principal Act, the following proviso shall be added, section 6.

namely:—

"Provided that in respect of contract carriages specified in the Ninth Schedule, such temporary licence may be issued on payment of tax at the rates specified in the Ninth Schedule.".

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 117

6. In the First Schedule to the principal Act,—

Amendment of First

(1) in class 2,—

Schedule.

(i) in paragraph I, item (d) and the entries relating thereto shall be omitted;

(ii) after paragraph I, the following paragraph shall be inserted, namely:—

"I-A. Vehicles with a floor area of not more than 6 275.00."; square metre and permitted to carry in all more than seven persons but not more than thirteen persons including the driver in respect of which tourist maxi-cab permit has been issued, for every person other than the driver.

(2) in class 5-A, for clause (b), the following clause shall be substituted, namely:—

"(b) More than four persons but not more than six persons 800.00"; including the driver (ordinary motor cab-Metered taxi)

(3) after class 6-B, the following class shall be inserted, namely:—

"6-C. Construction equipment vehicle 10,000.00";

(4) in class 8, for clause (b), the following clause shall be substituted, namely:—

"(b) in other cases - For every person (other than the driver) which the vehicle is permitted to carry,—

(i) Air conditioned

600.00

(ii) Non-Air conditioned 500.00";

(5) after class 9, the following class shall be added, namely:—

"10. Reserve stage carriage or spare bus (to carry more Tax than six persons excluding the driver and the conductor) when ^Rs. operated as contract carriage on special occasions under special 15.00 per permit.

person per day.".

7. After the Sixth Schedule to the principal Act, the following Schedules shall be

Addition of added, namely:— ^new Schedules.

"SEVENTH SCHEDULE. [See sections 3, 4 (1-A)(a) and (aa)] Part-I

New tourist motor cab which vehicle is permitted to carry more than four persons but not more than seven persons including the driver

At the time of registration

Rate of Tax

(i) If the cost of the vehicle does not exceed rupees 10 lakh

10 per cent of the cost of vehicle

(ii) If the cost of the vehicle exceeds rupees 10 lakh

15 per cent of the cost of vehicle

31

118 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Part-II

Old tourist motor cab which vehicle is already registered and is permitted to carry more than four persons but not more than seven persons including the driver

Rate of Tax

(i) If the cost of the vehicle does not exceed rupees 10 lakh 8.5 per cent of the cost

of vehicle

(ii) If the cost of the vehicle exceeds rupees 10 lakh

14.5 per cent of the cost of vehicle Explanation.—For the purpose of this Schedule, "cost of vehicle"

means the cost of vehicle at the time of purchase, in such manner as may be prescribed.

EIGHTH SCHEDULE

[See sections 3, 4 (1-A)(a) and (aaa)] Part - I

New tourist maxi-cab, with a floor area of more than 6 square metre, which vehicle is permitted to carry more than seven persons but not more than thirteen persons including the driver. At the time of registration

Rate of Tax

(i) If the cost of the vehicle does not exceed rupees 10 lakh

10 per cent of the cost of vehicle

(ii) If the cost of the vehicle-exceeds rupees 10 lakh

15 per cent of the cost of vehicle Explanation.—For the purpose of this Schedule, "cost of vehicle"

means the cost of vehicle at the time of purchase, in such manner as may be prescribed.

Part - II

Old tourist maxi cab which vehicle is already registered and is permitted to carry more than seven persons but not more than Quarterly tax thirteen persons including the driver Rs.

(i) If the floor area of the vehicle is more than 6 square 420.00 per metre but not more than 8 square metre. square

metre.

(ii) If the floor area of the vehicle is more than 8 square 450.00 per metre. square

metre.

NINTH SCHEDULE

(See sections 3 and 6) Contract carriages in respect of which temporary licence is issued—

Tax

(a) Tourist motor cab— Rs.

(i) If the temporary licence is for a period not exceeding

60.00 per 7 days

entry

32

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 119

Tax

Rs.

(ii) If the temporary licence is for a period exceeding

180.00 per 7 days but not exceeding 30 days

entry

(iii) If the temporary licence is for a period exceeding

450.00 per 30 days but not exceeding 90 days

entry

(b) Tourist maxi cab—

(i) If the temporary licence is for a period not exceeding

75.00 per 7 days

seat per entry

(ii) If the temporary licence is for a period exceeding

160.00 per 7 days but not exceeding 30 days

seat per entry

(iii) If the temporary licence is for a period exceeding 450.00 per 30 days but not exceeding 90 days

seat per entry

(c) Omni bus including sleeper coach in respect of which permit is granted under sub-section (8) or (9) of section 88 of the Motor Vehicles Act, 1988—

(i) If the temporary licence is for a period not exceeding

600.00 per 7 days

seat or berth per entry

(ii) If the temporary licence is for a period exceeding 1500.00 per 7 days but not exceeding 30 days

seat or berth per entry

(iii) If the temporary licence is for a period exceeding 3500.00 per

33