PUNJABGOVT. GAZ.(EXTRA), APRIL 16, 2013
(CIITR 26, 1935 SAKA)
PARTI
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
Thel6th April, 2013 No. 31-Leg./2013.-The following Act of the Legislature of the State of
Punjab received the assent of the Governor of Punjab on the 9th Day of April,
2013, is hereby published for general information:
THE PUNJAB MOTOR VEHICLES TAXATION
(AMENDMENT) ACT, 2013
(Punjab Act No. 31 of 2013)
187
AN
ACT
further to amend the Punjab Motor Vehicles Taxation Act, 1924.
BE it enacted by the Legislature of the State of Punjab in the Sixty
fourth Year of the Republic of Indiaas follows:
1. () This Act may be called the Punjab Motor Vehicles Taxation (Amendment) Act, 2013.
(2) It shall come into force on and with effect from the date ofits publication in the Official Gazette.
2. In the Punjab Motor Vehicles Taxation Act, 1924 (hereinafter referred to as the principal Act), in section 3, sub-section (10) shall be renumbered as clause (a) thereof and after the clause as so renumbered,the following clause shall be added, namely:
(b) The owner or driver of the transport vehicle shall be liable to
pay tax referred to in clause (a) at the Tax Collection Centre
established under the control of an officer of the Department
of Transport or any agency, tirm or company, which is
entrusted with the work of collection of tax on behalfof the
Government through auction, subject to such terms and
conditions as may be specified in the agreement to be executed
between the Government and such agency, firm or company, as the case may be.
Short title and
comencement.
Amendment in
section 3 of
Punjab Act 4 of
1924.
A
e
A
PU A G . AZ. E RA), A I 16,2013 187
(CII'TR 26, 1935 SAK |
1
DEPARTM N OF LEGAL AND LEG SLA V AF PUNJAB
NO FICATION
T 6 h April, 2013 No. 31-Leg./2013.-The following Act of t L i o t State of Punjab received the assent of the G of P ab on the 9th D y April, 2013, 1s hereby published for general information:-
THE PUNJAB OR V CLES TAX ON
AM ENT) ACT, 20
(Punjab A N 31 o 20 further to mend the ot r ehicl s at ct, 1924. BE it enacted by the egisl t r h j n h Sixty- fourth Year of the Republic of dia s:-
1. (1) This ct a l nj otor Vehicles Taxation e en ct, 3.
(2) It shall e it ef ct from the date of its publication in the Official azette.
2. In the unjab otor ehicles axation ct, 24 ereinafter
referred to as the principal ct), cti n 3, ub-section 0) shall e
r bered as cl se (a) t r of a d after t e cl se as s renumbe red, the
following clause shall be added, namely:-
"(h) The owner or driver of t e tr nsport vehicle shall be liable to pay tax referred to in clause (a) at the Tax Collection Centre establi ed under the control of an of icer of the Department of Transport or any agency, fi or company, which is entrusted with the work of collection of tax on behalf of the Government through auction, subject to such ter s and conditions as may be specif ed in the agre ment to be executed between the Government and such agency, fir or company, as the case may be."
Short title and
commencement.
Amendment in
section 3 of
Punjab Act 4 of
1924.
1
Amendment in section 8 of Punjab Act 4 of
1924.
Amendment in the Schedule of Punjab Act 4 of
1924.
3.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 16, 2013
(CHTR 26, 1935 SAKA)
In the principal Act, in section 8, for sub-section (4), the following sub-section shall be substituted, namely:
(4) Whoever contravenes or fails to comply with any of the provisions of this Act, or the rules made thereunder or any order or direction, made or given thereunder, in respect of tax leviable on a transport vehicle shall be liable to imposition of penalty not less than rupees two thousand but which may extend to rupees ten thousand:
Provided that the owner or the driver of a transport vehicle (bus) being plied on contract carriage permit or tourist permit of other States, entering the State of Punjab without payment of tax on entry point levied on such transport vehicle, shall be liable to imposition of penalty for the first offence to rupees fifty thousand and for the second offence to rupees one lakh, and for subsequent offence, if any, to punishment of imprisonment fora maximum term of six months:
Provided further that before imposing such penaity in the case of first offence or second offence, a reasonable opportunity of being heard shall be afforded to the person concerned.".
4. In the principal Act, in the Schedule, in Serial No. 1, for clause (b) and the entries relating thereto, the following clause and the entries relating thereto shall be substituted, namely:
"b) In the case of transfer of ownership of following kinds of motor vehicles registered in the State of Punjab:
(i) All types of two wheelers
(ii) All types of three wheelers
188
(iii) All types of four wheelers excepting tractor
(iv) All types of six wheelers () All types of vehicles having wheels exceeding six
(vi) All types of tractors, other than Agricultural tractors as defined in the Central Motor Vehicles Rules, 1989.
(a) Rs. S00/- per vehicle Rs. 2000/-per vehicle Rs. 6000/-per vehicle Rs. 10000/-per vehicle Rs.15000/-per vehicle Rs. I 5000/-per vehicle
PUNJAB GOVT. GAZ. (EXTRA), APRIL 16,2013 188
CH 26, 1 ) -
A : r x y " ~ . .
oepdment in 3 Inthe principal Act, in section 8, for sub-section (4), the following Punjab Act 4 of sub-section shall be substituted, namely:-
1924, w
f= (4) Whoever contravenes or fails to comply with any of the provisions of this Act, or the rules thereunder or any order or direction, made or given thereunder, in respect of tax leviable on a transport vehicle shall be liable to imposition of penalty not less than u w ho hi o u en ho d:
h h ner h ran ort i l b
being plied on contract carriage permit or tourist permit s, h j i t ent ax i t levied
on such transport vehicle, shall be liable to mposit enalty o h first offence to rupees fifty ho o h o
rupees lakh, o uent ce, , o ent
m r ent a m erm onths:
Provided further th m osi alt n h
first o ce, able portunity
shall be afforded to the person concerned.".
en e n 4. n i al ct, h edule, n eri l o.
the Schedule of 41 4 the entries relating thereto, the following c h tr s j of
)
Pig Actdo thereto shall bstituted, amely:-
"(b) In th sfer nership owi s otor ehicles i t d t t Punjab:-
(i) All s w he lers ) s. 500/- r ehicle
(ii) All s he lers s. 000/-per ehicle
(iii) All s r he lers s. 000/-per ehicle cepting t r
(iv) All es he lers s. 00 /-per ehicle
v) All es of vehicles i g Rs.15000/-per vehicle he ls ceeding
i) l es f ctors, t er a gricultural t rs efi ed entral otor ehicles ules, 1989. Rs.15000/-per vehicle
3)
2
PUNJAB GOVT. GAZ.(EXTRA), APRIL 16,2013
(CHTR 26, 1935 SAKA)
(b) No additional tax shall be levied in case of transfer 0203/4-2013/Pb. Govt. Press, S.A..S. Nagar
of ownership owing to death or transfer to insurance
Company for settlement
of claim.
189
(c) For vehicles registered in or outside the State of Punjab or the vehicles, disposed of by Military on which lump sum tax was not payable earlier, lump sum tax shall be arrived at by reducing the amount of tax as computed above, at the rateof five per cent per financial year or part thereof up to ten years from the date of registration, but amount of lump sum tax not to exceed rupees 75,000/-after ten years.
H.P.S. MAHAL,
Secretary to Government of Punjab, Department of Legal and Legislative Afairs.
PUNJAB GOVT. GA: JAB GO GAZ. (EXTRA), APRIL 16,2013
( HTR 26, 1935 SAKA) -
189
(hb) No additional tax shall be levied in case of transfer of ownership owing to death or transfer to insurance company for settlement of claim.
(c) Forvehicles registered i n or
outside the State of Punjab or
the vehicles, disposed of by
Mil tary on which lump sum tax
was not payable earlier, lump
s m tax shall be arrive d at by
reducing the amount
of tax as
puted above, at
the rate of
five per cent per fin ancial year
or part thereof up
to ten years
rom h date of registr ation, but
of lump sum tax not
to
exceed rupees 75,000 /- after ten
years."
H.P.S. M A
L,
ge a y 10 G rnment of Punj ab,
Dep m t
of Legal and Legislative Affairs.
0203/4-2013/Pb
. Govt press, SAS Nagar
3