PUNJAB GOVT. GAZ. (EXTRA), APRIL 1, 2021
(CHTR 11, 1943 SAKA)
97
PART I
GOVERNMENT OF PUNJAB
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
The 1st April, 2021
No. 11-Leg./2021.- The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the 27th day of March, 2021, is hereby published for general information:-
THE PUNJAB MOTOR VEHICLES TAXATION (AMENDMENT)
ACT, 2021
(Punjab Act No. 11 of 2021)
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 Seventy- second Year of the Republic of India as follows: -
1. (1) This Act may be called the Punjab Motor Vehicles Taxation (Amendment) Act, 2021.
(2) It shall come into force on and with effect from the date of its publication in the Official Gazette.
2. In the Punjab Motor Vehicles Taxation Act, 1924 (hereinafter referred to as the principal Act), for section 3, the following section shall be substituted, namely:-
" 3. (1) (a) Subject to the provisions of this Act, a tax shall be levied and collected on all motor vehicles used or kept for use in the State of Punjab, at such rates, in such a manner as may be specified by the Government, by notification, from time to time:
Provided that where an owner of a motor car or a motor cycle in respect of which, a tax has been paid in lump sum, ceases to be the resident of the State of Punjab and takes alongwith him, such motor car or motor cycle, or if the ownership of the motor car or motor cycle is transferred to a person having residence outside the State of Punjab, then, refund of the lump sum tax so paid, shall be allowed at such rates, as may be determined by the Government, from time to time.
(b) In case a transport vehicle is registered in a State other than the State of Punjab, such a vehicle shall become liable for paying tax, the moment it enters within the State of Punjab at such rates, as may be determined by the Government, from time to time.
(2) At the time of issuance of new stage carriage permit of buses, one time tax per kilometer shall be leviable at such rates, as may be specified Imposition
of Tax.
Short title
and
commence-
ment.
Substitu-
tion of
section 3 of
Punjab Act
4 of 1924.
1
98
by the Government, by notification, from time to time:
Provided that if a big bus holder is allowed to ply on extended route with the increased mileage, then, in that case, the amount of one time tax per kilometer referred above shall be leviable additionally for the extended route.
(3) The notifications issued under sub-sections (1) and (2) shall specify the type of motor vehicles, the periods and the manner, in which, the tax shall be levied:
Provided that the rates of tax shall not exceed the maximum limit as has been specified in the Schedule.
(4) The owner or driver of the transport vehicle shall be liable to pay tax under clause (b) of sub-section (1) at the Tax Collection Centre established under the control of an officer of the Department of Transport or any agency, firm or company, which is entrusted to collect tax on behalf of 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.".
3. In the principal Act, for the existing Schedule, the following Schedule shall be substituted, namely:-
"SCHEDULE (See section 3)
Serial Category of Motor Vehicles Maximum rate of tax Number
1. Non-Transport Vehicles New Registration
(i) Motor Cycle, Motor Car and Adapted Carriage
(ii) Excavator, Loader, Backhoe, Compactor Roller, Road Roller, Dumper, Motor Grader, Mobile Crane, Dozer, Fork Lift Truck, Self-Loading Concrete Mixer or any other construction Twenty per cent of the value of the motor cycle, motor car or Adapted Carriage (in lump sum)
Substitution of
Schedule of
Punjab Act 4
of 1924.
99
equipment vehicle, Camper Van or Trailer for private use, Vehicles or Trailers fitted with equipments like rig, generator, compressor etc., Crane Mounted Vehicle, Tow Truck, Brake- down Van, Recovery
Vehicles, Tower Wagon and Tree Trimming Vehicles or any other non-transport vehicles not covered under any category-
(a) purchased as chassis
(b) purchased with complete body
Re-registration or Re-assignment
(i) In case of re-registration or re-assignment of motor cycle or motor car-
(a) less than three years
(b) three years or more but less than six years Fifty per cent of the cost of chassis, subject to the maximum of rupees ten lakh (in lump sum)
Forty per cent of the cost of complete body, subject to the maximum of rupees ten lakh (in lump sum)
Rate of tax in lump sum Ninty-five per cent of the tax of new motor cycle or motor car
Seventy-five per cent of the tax of new motor cycle or motor car
(c) six years or more but less than nine years
(d) nine years or more
(ii) Vehicles disposed of by various Government
Departments or
Government Agencies on which lump sum tax have not been paid earlier
2. (i) Transport Vehicles Contract Carriage including Tourists or All India Tourists Permit Vehicles (Motor Cab or Maxi Cab or Tourist Buses etc.)
(a) Auto Rickshaws (Three Wheeler) having capcity upto 6+1 seats
(b) Motor Vehicles having capacity upto 6+1 seats
(c) Motor vehicles having capacity more than 6+1 seats and upto 12+1 seats Fifty-five per cent of the tax of new motor cycle or motor car Thirty-five per cent of the tax of new motor cycle or motor car
The Motor Vehicle Tax shall be arrived at by reducing the amount of tax at the rate of five per cent per financial year or part thereof upto ten years from the date of registration, but amount of lump sum tax shall not exceed rupees seventy-five thousand after the period of ten years.
Rupees ten thousand per seat per annum or twenty per
cent of the value of Auto rick- shaw or both
Rupees ten thousand per seat per annum or twenty per cent of the value of vehicle or both Rupees fifteen thousand per seat per annum or twenty per cent of the value of vehicle or both
100
(d) Motor Vehicles having capacity more than 12+1 seats
(ii) Private Service Vehicles
(a) Vehicles used for trade and business
(b) Vehicles used by Educational Institutions-
I. for school vehicles
II. for college vehicles and other institutional vehicles
(iii) Stage Carriage
(1) Big Buses-
(a) Ordinary Buses
(b) Ordinary HVAC Buses (3x2 seats)
(c) Integral Coach (2x2 seats) Buses
Rupees twenty thousand per seat per annum or twenty percent of the value of vehicle or both
Rupees four lakh fifty thousand per annum or twenty per cent of the value of vehicle or both Rupees three lakh per annum or twenty per cent of the value of vehicle or both
Rupees four lakh per annum or twenty per cent of the value of vehicle or both
Maximum rate of tax per kilo- meter, each Vehicle, for a day Rupees twenty or twenty per cent of the value of the vehicles at the time of new registration or both
Rupees twenty or twenty per cent of the value of the vehicles at time of new registration or both
Rupees twenty or twenty per cent of the value of the vehicles at time of new registration or both
101
(d) Super Integral Coach Buses
(2) Buses having capacity upto thirty-five seats
(iv) Goods CarriageVehicles
(v) Tractor with trolley used for commercial purpose within the radius of twenty- five kilometer from the place of permit holder's residence
(vi) Omni Bus registered in the State of Punjab
(vii) Other Transport Vehicles like Dumper, Loader,
Camper Van or Trolleys, Tippers, Cash van, Mobile Canteen, Haul Pack,
Mobile Workshops,
Ambulance, Animal
Ambulance, Fire Tenders, Rupees twenty or twenty per cent of the value of the vehicles at time of new registration or both
Rupees one lakh fifty thousand per annum or twenty per cent of the value of vehicles at time of new registration or both Rupees one lakh fifty thousand per annum or twenty per cent value of the vehicle at time of new registration or both in all catagories of goods carriage vehicles
Rupees twenty thousand per annum or twenty per cent of the value of the vehicle at time of new registration or both Rupees ten thousand per seat per annum or twenty per cent of the value of the vehicle at the time of new registration or both
102
Snored Ladders, Auxiliary Trolleys and Fire Fighting Vehicles, Hearses, Mail Carrier, Mobile Clinic or X- ray vans or Library Vans-
(a) purchased as Chassis
(b) purchased with complete body
3. Green or Environment or Any other tax
(i) Non-Transport Vehicles
(ii) Transport Vehicles
4. (i) Electric Vehicle (Passenger)
(a) E-rickshaw having capacity upto 6+1 seats
(b) Motor vehicle having capacity upto 6+1 seats Fifty per cent of the cost of chas- sis, subject to the maximum of rupees ten lakh (in lump sum) or both
Forty per cent of the cost of com- plete body, subject to the maxi- mum of rupees ten lakh (in lump sum) or both
Rupees fifty thousand at the time of renewal of Registration Certificate
Rupees fifty thousand after eight years per annum
Rupees ten thousand per seat per annum or twenty per
cent of the value of E-
rickshaw or both
Rupees twenty thousand per seat per annum or twenty per cent of the value of vehicle or both
103
(c) Motor vehicle having capacity more than 6+1 seats and upto 12+1 seats
(d) Motor vehicle having capacity more than 12+1 seats
(ii) E-Cart
(iii) Electric Vehicle (Goods)
5. Tax on Vehicles under the possession of Manufacturer or Dealer-
(a) Two Wheeler or Vehicle
(b) Three or Four Wheeler or Vehicle
6. Vehicles plied on contract carriage permits or on All India Tourist Permits or on any other similar permits registered in any State other than the State of Punjab, when entering in Punjab-
Rupees ten thousand per annum for every one hundred vehicles or part thereof
Rupees twenty thousand per
annum for every fifty vehicles or part thereof
Maximum rate of Tax per day (twenty-four hours)
Rupees forty thousand per
seat per annum or twenty per cent of the value of vehicle or both
Rupees fifty thousand per
seat per annum or twenty per cent of the value of vehicle or both
Rupees one lakh fifty thou- sand per annum or twenty
per cent of the value of
vehicle or both
Rupees one lakh fifty thou- sand per annum or twenty
per cent of the value of
vehicle or both
104
(i) Motor Cabs
(ii) Maxi Cabs
(iii) Omni Buses
(iv) Ordinary Buses
(v) Deluxe Buses
(vi) Air-conditioned Buses
7. Vehicles of other States, when entering and plying in Punjab-
(i) Stage Carriage
(ii) Private Service Vehicles (Trade and Business
Vehicles)
(iii) Educational Institution Vehicles
(iv) Goods Carriage other than those holding national permit of other States.
(v) Special purpose vehicles (Transport)
8. Tax on temporarily registered vehicles or chassis passing through the Punjab-
(i) Motor Car, Tractor, Omni Bus having capacity upto Rupees twenty per kilometer per day or twenty per cent of the value of vehicle or both Rupees four lakh fifty thousand per annum or twenty per cent of the value of vehicle or both
Rupees four lakh per annum or twenty per cent of the value of vehicle or both
Rupees one lakh fifty thousand per annum or twenty per cent of the value of vehicle or both Rupees ten thousand per day or twenty per cent of the value of vehicle or both
Rate of Tax per vehicle Rupees two thousand
Rupees three thousand
Rupees six thousand
Rupees six thousand
Rupees twenty thousand
Rupees thirty thousand
Rupees forty thousand
105
ten seats, but excluding the driver of three wheeled vehicles
(ii) Any other motor vehicles, not covered under item (i) above
(iii) Chassis of Motor Vehicles
9. At the time of issuance of new stage carriage permit-
(i) Big Buses
(ii) Buses having capacity upto thirty-five seats
(iii) In case of increase in mileage (Big Buses)
10. In the case of transfer of ownership of the following kinds of motor vehicles which are already registered in Punjab-
(i) All types of Motor Vehicles
(ii) All types of tractors using public roads other than agricultural tractors
Maximum rate of one time tax per Kilometer
Rupees two thousand five hundred
Rupees two hundred fifty Rupees two thousand five hundred
Rupees seventy-five thousand per vehicle
Rupees fifteen thousand Rupees ten thousand
Rupees seventy-five thousand per vehicle
No additional tax shall be levied in case of transfer of ownership owing to death or transfer to insurance company for
settlement of claim.
106
Rupees two lakh for every act of violation
Rupees four lakh fifty thousand per annum or twenty per cent of the value of the Vehicle Rupees fifteen lakh on one time basis.".
11. Transport vehicle plied without a valid permit or in an unauthorized manner
12. Any other vehicle not covered above-
(i) Transport Vehicle
(ii) Personalized Vehicle
S.K. AGGARWAL,
Secretary to Government of Punjab, Department of Legal and Legislative Affairs. 2265/4-2021/Pb. Govt. Press, S.A.S. Nagar
107