The Assam Motor Vehicles Taxation (Amendment) Act, 2011

Registered No.-768/97 ~~ THE ASSAM GAZETTE ~~'f EXTRAORDINARY !ff'@ <P~~~ ~ ~ PUBLISHED BY THE AUTHORITY ~~ 154 Wt~, 'i~, 25~, 2011, 4~, 1933 (~) No. 154 Dispur, Wednesday, 25th May, 2011, 4th Jyaistha, 1933 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT: : LEGISLATIVE BRA CH NOTIFICATION The 24th May, 2011 No. LGL.3/2010/27:- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT NO. XI OF 2011 (Received the assent of the Governor on 16th March, 2011) THE ASSAM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2011 AN ACT = • 1340 THE AS A.\1 GAZETIE. EXTRAORDINARY, MAY 25, 2011 ACT further to amend the Assam, 10tor Vehi es Taxation Act. 1936. Whereas it is ex, dien ill r '0 am . ssam Motor Vehicles Taxation ACL : 936. hereinafter referred to as the principal Act; in the manner hereinafter appearing; Assam} IX of 19 It is hereby enacted in tn e Si -seconc Year of the Republic ofIndia as follows :- 1. (1) This Act may be ea: ed .' e : - (Amendment) Act. _011. r ehicles Taxation h011title (2) It shall have the like extent as the prin : extent and commen ement (3) It shall come into force 0 may. by notificar Insertion of 2. new section 4D. In the prin in . a - e se- IOn C. a nev ec ion 4D shall be inserted. e y :- .. D. Road afety Ce ~ on , Iotor Vehicle - (1) There shall be charged, levied and paid to the tate Go 'emmen tax j ay e under section 4. a cess. hereinafter referred to as. otor - hi indicated in sub-section (2) on all ne motor \ ehi les at the time of first regi tration in Assam, as described in Schedule I and II appended to this Act. (2) The rate of _Iotor Vehicle Road Safety Cess shall be l(one) percent of tax payable for ueh new motor vehi le under ection 4 at the . e of registration: --- (a) 1(one) percent of the total one-time-tax assessed under Article I(B) and I(C) of Schedule I, and (b) 1(one) percent annual tax assessed for commercial and other e described in Article II to IX of Schedule II appended to this Ac . (3) The Motor Vehicles Road Safety Cess shall be payable as if it were a' - under section 4 and provision of the Principal Act and rules made reunder shall apply mutatis mutandis in respect of payment of such ces . Provided that the amount of the Motor Vehicles Road Safety Cess un er sub-section (I), shall be- (4) The Officers appointed under clause (d) of section 2 shall, within their respective jurisdiction enforce and collect payment of Motor ehicles Road Safety Cess under the provision of this Act: Provided that the State Government may. for facilitating implementation, by notification in the Official Gazette, direct that in any case or class of cases the provisions of this Act including the rules thereunder shall apply subject to such modifications not inconsistent with the provisions of this section and as may be specified in such notification. (5) Notwithstanding anything contained in sub-section (3), the State Government may, subject to the condition of previous publication, make rules generally for carrying out the provisions of sub-section (1) and (2) and rendering of accounts of the Motor Vehicles Road Safety Cess." TH cipal Act. for the exis ting Sche...UU1'~. ituted, namely: \ ing Schedules 1Rate of OTT for new i I Vehicles to be I I registered for fir t I time (Life Time' a I 1 Original cost price upro Rs. 4.00 lakhst.,,:----+-- 2 I Original co-t I R.~ I emainmg May be paid 1_ of the I at a time in OTT to be lieu of paying paid in slabs -do- Remarks:I OTT (I...ife Time) To be paid at a time 6% of the original cost Y2 of the total OTT to be paid Remaining May be paid Y2 of the at a time in OTT to be lieu of ....">,~"''' paid in I. _----. -do- •.. t price above R .6.00 lakhs upto Rs.12.00 lakhs 4 Original cost price above RS.12.00 lakhs upto Rs.15.00 lakhs--- 5 Original cost price above ¥as.15.00 lakh u to Rs.20.00 Ja_kh~s -+! ~ _ 6 Original cost price above 8° 0 of tn Rs.20 lakhs cost ri e 7 Old vehicles required to be i)OTT to be fixed registered in Assam on after allowing a Transfer from other states. depreciation @ 7% I I per annum of the taxI payable for the same I category of ehicle I I at the current cost I price, if the age of I the vehicle is less than 5 ears. I ii) 10% deprec·-i-at-io-n-.- -do- if the age of the vehicle is in between 5 to 10 vears. 6.5% of the cost price c .. • il To be paid at a time. -do- -do- ~-----r-------~ -do-iii) 12% depreciation. I if the age of the I I vehicle is above 10 I _J I years & upto 15 ____________ I~y_e_ar_s· ~ __ ~L _L _ Article No. I (B) ;- One Time Tax on Non- Transport (Personalized) Two Wheeler & 3 Wheeler Vehicles 1342 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 Sub Weight of the vehicles & description thereof Rate of OTT for new Article Vehicles to be registered for first time (Life Time Tax) l. Less than 65 Kgs unladen weight Rs 2600.00 , 2. Above 65 Kgs to 90 Kgs unladen weight Rs 3600.00 3. Above 90 Kgs to 135 Kgs unladen weight Rs 5000.00 4. Above 135 Kgs upto 165 Kgs unladen weight Rs 5500.00 5. Above 165 Kgs unladen weight Rs 6500.00 6. . Three Wheeler Rs 6000.00 7. Trailer /Side Car attached to 2/3 wheeler Rs 1500.00 vehicles 8. Old vehicles required to be registered in i)OTT to be fixed after Assam on Transfer from other state allowing a depreciation @ 7% per annum of tax payable for a new vehicle ofI the same category at the. I current cost price, if the age of the vehicle is below 5 years. ii) 10% per annum depreciation ,if the age of the vehicle is between 5 to 10 years. iii) 12 % depreciation ,if the I age of the vehicle is above 10 years. .1 ~f"I _768/97 .-\ZEITE, EXTRAORDINARY. MAY 25. 2011 1343. ): One '1iIne Tax on three wheeler Tran-, ial) Vehicle (Passenger & Goods Vehicle I: ------.------~----.~----------~-------~---------------, Sub rDescription of Vehicles Rate of One Time Tax for de of Payment Article_ .. --l.- yearsre) ~New Vehicle to be 12.5% of the . Registered in the State \ el i ,I I for the first timer- :~is(ingOI o_t of the the vehicle ito 6 years. iii) 7% of the original cost of the vehicle. if the age of the vehicle I is-above.6 years and up to 10 ..years be paid at a time r la vear I ' To be paid at a time for the remaining ~period i.e. upto age : of la years i One time tax i to be-fix·e-d"'--::'li.:--~-----------------Ic) requinng i As am r ann a . recia ion, if the age of the vehicle i above 3 years and upto 6 years. iii) L % depreciation, if the age . of the vehicle is above 6 ears aid at a time - r the remaining period i.e. upto the age of 10 years. After expiry of 10 years, Annual Tax as I I applicable would be ~. ILl~e~v~ie~d~'__ . -L- d) . "--- .1 1344 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 ote:- 1. The purchaser of personalized vehicles eo ting more than Rs.5.5 lakhs who prefer payment of One Time Tax in slabs. hall ha e to pay the OTT for remaining period immediately after expiry of the Taxe paid; failing which a fine of Rs.5/-per diem shall be levied from the due date for pa ment of Tax. 2. In case of non Transport (per onalized) vehicles (2,3 & 4 wheelers) after payment of OTT at a time or in two slabs (4 wheelers above cost price Rs 5.5 lakhs ), as the case may be no payment of further tax shall be applicable ; But Renewal of Registration shall have to be made under Rule 52 (1 ) of CMV Rule,1989 by paying required fee under Rule 81 of CMV Rules, 1989. 3. In case of non Transport (Personalized) vehicle, Taxes shall be levied from the date of sale of the vehicle by the Dealer. On delay of Registration for a period more than 7 days from the date of sale of a vehicle; a fine of Rs.5/- per day shall be levied from the date of sale in case of both Non- Transport and Transport vehicle. 4. Non- Transport (Personalized) vehicle of the officers of the Armed forces and Central Government !Undertaking who are coming to the State temporarily on transfer in service are exempted from AMY Tax, provided he has paid OTT of the vehicle in other State. ARTICLE No.1 (D):- REFUND OF 0 E TIME TAXON RENEWAL OF VEHICLE TO OTHER STATE OR 0 COLLECTION OF REGISTRATION:- 1. Personalized 2,3 and 4_ wheeler vehicles registered in Assam, but permanently transferred out of Assam or on cancellation of Registration. the OTT paid for the said Motor Vehicle shall be entitled to claim refund at the rate of deduction 10 % of the Tax paid for the year/ years of use in Assam. 2. The procedure of application for refund of OTT in' case of Non Transport (personalized) vehicle and grant of refund thereof shall be made by the Commissioner of Transport, Assam. 3. No refund of One Time Tax in case of Three v heelers Transport (commercial) vehicle shall be applicable. THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 1345. SCHEDllLE-lI ARTICLE NO. 11 PASSENGER VEHICLES FOR CO MERCIAL PURPOSES: 'SL-I Descriptio; Ofvehic.-;----·---mg·_~ I A;n,nual Tax "Quarterly Tax---'1 No. I _~~-+-. =-----::-::----c----. I 1. I Three Wheeler with passenger carrying Rs. 1500.00 Rs 40000, I ,h- I capacity upto 3 persons , ~I Three Wheeler with passenger carrying Rs.3000.00 : Rs. 800.001-· II capacity 4 persons upto 7 perso~s Rs. 400fwo-t Rs. 1000.00" 4 Wheeler vehicles with passengerJ. carrying capacity upto 6 persons. I_ permitted to operate in one city or Region 4. 4 Wheeler vehicles with pa senger Rs.6500.00 "1 Rs. 16S0.00 carrying capacity upto 6 permitted to Ioperate all over the state I5. Vehicles with passenger carrying --I Rs.7500.00 Rs.1900.00 capacity upto 10 persons 6. Vehicle with passenger carrying capacity Rs.II000/- Rs.2800/- upto 13 persons 7. Vehicle with passengers carrying , Rs.120001- Rs.3000'-capacity 14 to 30 persons 8. Vehicle with passengers carrying Rs.12000/- + Rs. Rs.30001- + capacity more than 30 persons 1101- for ever .. R ._81- for every I - I : ao.iiuonai seat eai above 30, . I I more than 30 9. Omni Tourist Bus Rs.ISOOO- Rs.37501- 10. Deluxe I Super Deluxe Express Buses R .12000 - - R . Rs."OOOI- + Rs. 1_0 - for every . 30 - for every seat above 31 seat above 31 11. All Assam Super Deluxe contract carriage Rs.SO.OOOI- I Rs.12,5001- ArticleNo.III Tractors ~'-l Description of Vehicles I N·~. ; Annual Tax Quarterly 1. Not exceeding 2 M.T. Rs. 10001- Rs. _501- Rs. 500-I Rs.2000/-2. I Exceeding 2 M.T. but not exceeding 5 M T Rsl OOf-Rs.40001-3. Exceeding S M T but not exceeding 9 M T Rs,60001-4. Exceeding 9 M T - .r 1346 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 Article No. IV Trailers 1. Light trailer carrying capacity Rs. 1000/- Rs.2S0/- less than 2 M T 2. Medium Trailer carrying Rs.2000/- Rs.SOO/- capacity above 2 M T upto 5MT 3. Heavy Trailer carrying capacity Rs.4000/- RsI000/- above 5 M T but not exceeding 9MT 4. Exceeding 9 M T Rs,6000/- Rs. 1500/- Article :V- MECHANICAL CRANE MOUNTED ON MOTOR VEIDCLES Article No. Description of Vehicle Annual Quarterly I 1. Not-exceeding 3 M.T Rs.5,0001- Rs. 1,250/- i 2. Exceeding 3 M T but not exceeding Rs.8,000/- Rs.2,OOO/- 5MT 3. Exceeding 5 M T but not exceeding Rs. 12,000/- Rs.3,0001- 9M.T. 4. Exceeding 9 M.T. - Rs. 14,000/- Rs.3800/- [ Hydraulic Crane used for [ construction works / Industrial worksl [ maintenance works etc. See Article IX] Any other vehicles] Article VI-A: Vehicle used for Carriage of goods (General unrestricted Goods), Water tanker Description of Vehicle A General Goods Truck Annual Quarterly 1. Authorized to carry 1 M.T or Rs.2000/- . RS.5001- less 2. Exceeding 1 M T to 3 M T Rs.4000/- Rs. 10001- 3. Exceeding 3 M.T to 9 M.T. Rs. 4000/- + Rs. 800/- for every Rs. 1000/- + Rs. additional 1 M.T. above 3 M.T. 200/- for every additional 1 M.T. above 3 M.T. 4. Exceeding 9 M.T. Rs. 9000/-+ Rs. 3001- for every Rs. 22501- + Rs. additional 1 M.T. above 9 M.T. 80/- for every I additional 1 M.T. above 9 M.T. 5. Authorized to carry 12 M.T Rs. 11500/- + Rs. 400/- for every Rs. 30001- + Rs. and above additional 1 M.T. above 12 M.T lOO/-for every additional 1 M.T. above 12 M.V. THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 1347 tide -VI -B: Vehicles used for carriage of petroleum Product, L.P.G., CNG and Hazardous Goods -.,.-~--- - --~"""'-----,-- ----- -I Annual-T Authorized -- -th-a-n-!~s. 10,000/::- -- -- 9 M.l' I Rs. 3500/- + Rs. 125/- for every additional 1.M.T above 12 M.T. ; QuarteriYl R ._500/~~·-'------~IRs. 3.000/- 1. 2. i 3. I I I an . rticle VII :- Ambulance & Dead Body, carrying Van. earse plying on hire/ contract & commercial purposes. The AMY Taxes on 4/6 wheeler Ambulance / Dead d~ carrying van shall be applicable on the basis of original cost of the vehicle as mentioned herein under :- Description of Vehicle Annual Tax Quarterly Tax 1. Original Co t of the vehicle Rs.4000.00 Rs.800.00 upto R . ~ 2. Original Cost abo eR. -.0 Jar R . 1750.00 and upto Rs. 5.00 lakhs 3. Original Cost above Rs. 5.00 lakhs Rs.8000.00 Rs.2000.00 and upto Rs. 8.00 lakhs 4. Original Cost above Rs. 8.00 lakhs Rs. 12000.00 Rs.3000.00 Article VIII:- Vehicles used partly for the conveyance of passengers & partly for convenience of Goods, as under Sub-Article (i) and (ii) below, respectively. (i) I'he Tax payable under Artide- n (ii) The Tax payable under Article-VI 1348 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 Article IX Any other ehicle Annual rate of Tax Any other vehicle '. Ton- Transport & Transport) not covered under any category above such as :- Dum r Tipper. Excavator, Hydraulic Crane, Camper Van, Cash Van, Mobile Canteen. Mobile Workshop, Mobile Clinic, Fork Lift, Tow-Truck, Rig Mobile, Mobile C menting Unit etc. = 1.75% of the cost of the vehicle. Liability to pay arrears of Tax of Person succeeding to transferred the ownership possession or control of Motor vehicles Note:- l.Annual Tax :- Means Taxes due for payment for a period of 12 (twelve) continuous months which may be considered either on the basis of calendar ~ear or man ial year The Annual Tax Commercial VPlrllrj!·p period of _ C ,> er of tax. a. of the man of payment 2.(a) If the tax I iabl In respect of any motor vehicle remains unpaid by an person liable for payment thereof and such person before having paid the tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has to be or the person companyl financier who has po ession or control of such shall be liable to ay the said tax to the taxation authority. (b) .othing on the liability to pa. ownership or vehicle. . in this tax schedule shall be deemed to affect e said tax of the person who has transferred the ceased to be in possession or control of such 3. In case of Transport Vehicles under the category of Article IIIIII/IVNNII VIINIII & IX. if the registered owner fails to pay the Annual/Quarterly tax on due dat or within the grace period as provided under the AMY Taxation et. 1936. the Registered owner shall be levied with a fine of Rs. 5/- per day for defaulting period (including the grace period) If THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 1349 4.(a) Every Registered owner of a Transport (commercial) vehicle not covered by One Time tax, while with drawing the vehicle from use by submitting From - .H' to get temporary exemption of Taxes. shall have to deposit a sum of Rs. 50/- as application fee. (b) In the event of failure on the part of the registered owner of a vehicle to apply within due time for exten ion of Form - 'H' already submitted, the Registering Authorit: I Regi tere exre :he From -'H' on application of the ""f r alizing a fine of Rs. 5/- per da of fault, 5. In case of theft vehicle (Commercial) the Registering Authority may exempt further payment of Taxes of the vehicle from the date month of theft on the basis of final Police Report and report of Insurance Company regarding ettlement of the claim. 6. In addition t Al 1V Tax payable under this Notification there shall be paid by the owner or person having possession or control of a Motor vehicle, any tax or penalty as was payable under this Act for any period to the coming into force of the Notification issued under the provision of the Assam Motor vehicles Taxation Acts 1936 at such rates as were applicable to such vehicles from time to time." MOHD. A. HAQUE, Secretary to the Government of Assam, Legislative Department, Dispur. - GUW AHA TI - Printed and Published by the Dy. Director (P&S), Directorate of Ptg and (Ex-Gazette) No. 307-200+600-25-5-2011. sam Guwahati-21