THE NAGALAND MOTOR VEHICLES TAXATION (AMENDMENT) ACT 2023

The Nagaland Gazette November 15, 2023 PART-V NOTIFICATION Dated Kohima, the 26th October 2023. N0.LAW/GEN-MISC/08-22/2022:: The Nagaland Motor Vehicles Taxation (Amendment) Act, 2023 (Act No. 8 of 2023) duly assented by the Hon'ble Governor of Nagaland on 21.09.2023 is published herewith for genera! information. Sd/- H. CHINGAI PANJA Under Secretary to the Govt. of Nagaland. THE NAGALAND MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2023 (ACT NO.8 OF 2023) An Act further to amend the Nagaland Motor Vehicles Taxation Act, 1967 to effect the revision of taxation on Motor Vehicles in the State of Nagaland BE it enacted by the Nagaland State Legislative Assembly in the Seventy-fourth Year of the Republic of India as follows:- I. Short title extent and commencement (1) This Act maybe called the Nagaland Motor Vehicles Taxation (Amendment) Act. 2102-3- (224 021 (2} It shall extend to the whole State of Naga land. (3) It shall come into force on such date as appointed by the State Government, by notification in the Official Gazette Amendment of Section 5 lU section 5 of the Nagaland Motor Vehicles Taxation Act, 1967 (hereinafter wailed the principal Act). after sub-section (2)_ the following sub-section shall be inserted, namely:- "(3) Notwithstanding anything contained in section 5 (2), Construction Equipment Vehicles as defined under Rule 2(cab) of the Central Motor Vehicles Rules, 1989 and other non-transport Vehicle like Fork Lift, Tow Trucks, Breakdown Van and Recovery Vehicles, Vehicles or trailers fitted with equipments like Rig. Generator or Compressor, Crane mounted Vehicles, PSVindividual) if declared to be used by him solely for personal use, Tower Wagons and Tree Trimming Vehicles owned by central and state Government and local authorities, shall pay onetime tax valid till the vehicle attains the age of 10 years at appropriate rates specified in the schedule 11(a) to this Act, with effect from the date to be notified." Note: Section 5 of the Principal Act has been Amended and sub - sections (1) and (2) were re-numbered and Inserted respecth'elj.' by section 2 of Me Nagaland Motor Vehicles Taxation (Amendment) Act, 1992 which received the assent of the Goi'ernur of iVagaland on 25th April, 1992. 2. 203 The Nagaland Gazette, Part-V November 15, 2023 3. Amendment of the Schedules In the Principal Acts for the existing Schedu1eT under Section 4(1) and Schedule-Lt under Section 5(2)( Which was inserted by section 4 of the Nagaland Motor Vehicles Taxation (Amendment) Act, 1992), the following Schedules shall be substituted, namely:- SCHEDULE —1 Taxation Schedule (See Section 4(11) PA RT-A 1. Taxation on Tractors (Agricultural) under Schedule-I. Part-A(IV) as amended by the Nagaland Motor Vehicles Taxation (Amendment) Act. I 99q shall he omitted. : L:4gricu!tiIruI tractors and equipiuentc may he exemptel fmm an for/I? Of faX(?tiofl.' PART • B VEHICLES PLYING FOR HIRE OR REWARD (Transport Vehicles) H. VEHICLES PLYING FOR HIREOR FOR C'ONVEYANCEOF PASSENGERS. a) Motor Cab/Two Wheeler Taxi/E-rickshaw (Rate of Tax in Rupees) Si - Description of vehicle Annual tax Non A/C A/C Local Taxi (within Municipal imit) 840.00 - ii Regional Taxi 11 20-00 in State Tourist Taxi I 11 400OO 1800.00 iv All India Tourist Taxi 240 -00 3200.00 v Auto Taxi (Auto rickshaw )IE_Rickshaw* (Three seating capacity) 420.00 - November 15, 2023 The Nagaland Gazette, Part-V 204 Vi Auto Taxi (Tempo)!ERickshaw For every additional seat above three in addition to (v) above. 60.00 - vii Maxi Cab. (Regional) 5600.00 6200.00 V111 Maxi Cab (State) 7000.00 8000.00 ix Maxi Cab (AU India) 8400.00 9200.00 X Two Wheeler Taxi 210.00 - (b) Stage; Contract Carriages (For every seat authorized) (Rate of Tax in Rupees) Description of vehicle Annual tax Non-A/C A;c i Rural Service Bus. 1.15.00 ii Inter-District Bus. 17-5,00 200.00 ill city BUS Services For every standing passenger Not more than 10) 175.00 6000 - - iv [ later-State Bus I. Non-sleeper Sleeper class 420.00 - 500.00 1500.00 [ All India Tourist Bus. i. Non-sleeper ii. Sleeper ciass(per berth) 420.00 - 500.00 1500.00 ilL VEHICLE USED FOR TRANSPORTOF GOODS ONLY (Rate ofTax in Rupees) Si 1 0. N Description of vehicle Annual Tax Annually Quarterly i For the first 500 kgs or less 480.00 120.00 11 For every additional 500 kgs Of load thereof. 210.00. 52.50 Hi E-Cart ;. For the first SOOkgs ii. For every additional SOOkgs of load 480.00 210.00 F 120.00 52.50 205 The Nagaland Gazette, Part-V November 15, 2023 IV. VEHICLE AUTHORIZED TO PLY PARTLY FOR THE CONVEYANCE OF PASSENGERS AND THEIR GOODS. CASUAL CONTRACT CARRIAGE Rate of Tax in Rupees) Si. 0. Description of vehicle Annual Tax Annually Quarterly i For every seat authorized 170.00 4250 it Additional tax foreverv 500 kgs Of authorized goods load thereof 340.00 8 5. 00 - V. TRACTOR/PULLER (USED AS HORSE FOR DRAWING TRAILER) (Rate of Tax in Rupees) sL No. Description of vehicle Annual tax Annually Quarterly Not exceediiw 2000 Lc.zs. ULW 70000 17 5. 0 0 It Exceeding 2001 kgs upto 3500 kgs ULW 1120-00 280.00 iii Exceeding 3501 kgs tpto 5000 kgs ULW 1540.00 385.00 iv Exceediu 5001 ks for every Addiiional 1500 kgs ULW thereof 420.00 105.00 Vt. TRAILER DRAWN BY VEHICLE COVERED UNDER ARTICLE V OF PART13 (above) (Rate ofTax in Rupees) SI. Description of vehicle -. Annual tax Annually Quarterly For the first 500 ks or less 480.00 120.00 ii For every additional 500 kgs Of load thereof. 20.00 5250 VU. VEHICLES AUTHORISED TO PLY FOR HIRE ON A SPECIAL ROUTE UNDER A PERMIT GRANTED BY THE STATE GOVERNMENT. The appropriate tax payable under Articles If - VI of PART - B together with such additional fees as may be prescribed by the Government. November 15, 2023 The Nagaland Gazette, Part-V 206 VHL FIRE TENDER ENGINE AND WATER SPRINKLERS (Rate of Tax in Rupees) N 0. Description of vehicle Annual tax Annually Quarterly i - Not exceeding 3001 kgs in GVW 420.00 105.00 ii Exceeding.3001 kgs upto 5000 kgs 700.00 175-00. m Exceeding 5001 kgs upto 7000 kgs 980.00 245.00 iv Exceeding 7001 kgs upto 9000 kgs 1260.00 315.00 Exceeding 9001 kgs upto 1200 kgs 1540,00 385.00 vi Exceeding 12000 kgs for every Additional 2000 kgs 420.00 10.00 IX. TAXATION ON AMBULANCE (Rate of Tax in Rupees) No. Description of vehicle Annual tax 1 Uptu 1200 kgs GVW 1000 7 Exceeding 1201 K2s but not exceeding 2000 K--,,s GVW 2000 3 Exceeding 2001 Kgs but not exceeding 3000 K.gs GVW 3000 4 Exceeding 3001 Kgs GVW For every additional 2SOKgs GVW in addition to SI. No. 3 above. 250 Any other Transport \'èhicles not covered under any category: Particulars Rat&annu m Remarks Any other Transport Vehicles 0.5% of the cost The cost of old chassis not covered under any category of the chassis! vehicle Liable to pay tax will mentioned in the above Schedules vehicle have to be assessed after such as Mohi]e Workshops. Mobile 10% depreciation per annum Canteens. Mobile Clinics. Animal of the tax payable for a new Ambulances Cash, Mobile Clinic or X-ray Van or Library Vans. chassis/ vehicle Hearses etc. Note : Taxation on Anr other Transport 'cIiieIes not covered tinder any category is a new insertion. 207 The Nagaland Gazette, Part-V November 15, 2023 SCHEDULE-11 [See Section (2) XI Schedule of one time taxation for Two wheeler and Four wheeler (Non- Transport) (Diesel!Petro1'CN6/ELectric Vehicles). A. Two wheeler, Four Wheeler Non-Transport Vehicle (Vehicle not used for hire or reward) such as Recreational Vehicles (RV), Camper Vans, Motor Homes, Trailer Caravans, Private Service Vehicles if declared to be used by IIith solely for personal use and Motor Caravan Body as defined under AIS (Automotive Industries Standard)-l-14 (DieselIPetrol/CNG/Electric Vehicles), onetime tax for a period of 15 years on the bast's-of the original cost of the vehicle excIuse of GST and any other tax may be levied as under SL No. Description of vehicle. One time-tax fwo Wheeler 6% Four Wheeler 6% 4 Recreational Vehicles(RV), Camper Vans, Motor Homes ,Trailer Caravans. Private Service Vehicles if declared to be used by him solely for person& use and MotorCaravan Body as defined under AIS( Automotive Industries Standard)- 124 6% B. On expiry of the first 15 years of the Ii tè of a vehicle, thither renewal of registration of vehicle for the next 5 years shall he made on payment of onetime tax @ of 3% ofthe original cost of the vehicle. November 15, 2023 The Nagaland Gazette, Part-V 208 XII SCHEDULE 11(a) A. Construction Equipment Vehicles as defined under Rule 2(cab) of the CMVR, 1989 and other non-transport Vehicle like Tow Trucks, Breakdown Van & Recovery Vehicles. Vehicles or trailers fitted with equipments like Rig. Generator or Compressor. Crane mounted Vehicles. Tower Wagons and Tree Trinimintz Vehicles owned by central and state Goernment and local authorities, onetime tax for a period of 10 years on the basis of the original cost of the vehicle exclusive of GST and any other tax may he levied as under No. SI Description of vehicle. One time-tax I Construction Equipment Vehicles as defined under Rule 2(cab) of the CMVR, 1989 and other Non-Transport Vehicle like Tow Trucks, Breakdown Van & Reco cry Vehicles. Vehicles or trailers fitted with equipments like Rig. Generator or Compwsso. Crane mounted Vehicles. 1'ower Wagons and Tree Trlmininuy Vehicles owned by central and state Government and local authorities 3% B. On expiry of the first U) years of the life of a vehicle, further renewal of registration of ehide for the uext i years shall he made on payment of onetime tax 2 of I 5% oNhe ori6na1 cost of the vehicle Vehicles registered in other State and having paid onetime tax in the other States on migration to the State tf Nagaland shaU he levied. onetime tax to an equivalent amount of the cut of the ehicle after a rebate of depreciation value at the rate of 70 b per annum fr the bygone years till it reaches 10 years - D. Notwithstanding anything contained at Schedule 11(a) above, the following clause shall be inserted: Am, selfpropelled lieu rr Earth Morin- fi4uclth,erie(UEMM) with steel driunic/win wheeled(tyre) which arc transported to c'nstri,ction cites fJ,rpur/, traderc and trucks and do not ply on public rowls hut tire confined to the construction sitec ,tur he exempted front the purview of registration. ii. The e.veiupted categolT of t1E4t.1 s/rail operate within a .cpcci/k hounda'/it with peruting speed of 5-10 ttinph and such HE AIM should not be used Jar other con: ?flercwl purpose 209 The Nagaland Gazette, Part-V November 15, 2023 THE NAGALAND MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2023 (ACT NO.8 of 2023) Sd/- Kohima, SHARINGAIN LONGUMER The 12-092023 SPEAKER Nagaland Legislative Assembly I assent to this Bill Sd/ Kohima, LA GANESAN The 2 1-09-2023 GOVERNOR