The Punjab Motor Vehicles Taxation Act, 1924
Punjab Act No. 4 of 1924)
Last Updated 22nd May, 2019 [pu400]
LEGISLATIVE HISTORY 6 |
Object & Reasons6 |
[(aa) "Government" means the Government of State of Punjab in the Department of Transport;]]
[[(aiii)] "licensing officer" means [a person] appointed by the [State] Government to perform the duties and exercise the powers imposed or conferred upon a licensing officer under this Act ;
(b) "motor-vehicle" includes a vehicle, carriage or other means of conveyance propelled, or which may be propelled, on a road by electrical or mechanical power either entirely or partially;
(a) the holder of a permit in respect of such vehicle including the holder of a goods carriage permit for carriage of goods for or in connection with a trade or business carried on by the permit holder;
(b) any person for the time being incharge of such vehicle;
(c) any person responsible for the management of the place of business of such owner; and
(d) Government or a Corporation established under the Road Transport Corporation Act, 1950;]
(c) "prescribed" means prescribed by rules made under this Act;
[(ccc) "Schedule" means the Schedule appended to this Act;]
[(d) "tax" means the Motor Vehicles Tax payable under this Act;]
[3. Imposition of tax. - (1) The tax shall be levied on every motor vehicle on year to year basis, which shall payable from such date, of in such manner and at such rate, as may be determined by the Government from time to time : Provided that the rate of tax shall not exceed the maximum limit as has been specified in the Schedule. (2) The broken period comprising less than a year, shall for the purpose of levying tax, be considered as a full year. (3) The road tax or special road tax, already paid by an owner before the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 2007, shall be considered to be duly paid for the period for which such tax was due. (4) The tax on motor car and motor cycle shall be leviable in lump sum, which shall be counted on the actual price of such vehicle (excluding taxes, if any) at such rate, as may be determined by the Government from time to time, but not exceeding the rate, as has been specified in the Schedule : 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 motorcar 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 rate, as may be determined by the Government from time to time. (5) In case an owner applies for re-assignment of new registration mark of his motor car or motor cycle, which stands already registered in an another State, a tax on such motor car or motor cycle, shall be leviable in lump sum at such rate, as may be determined by the Government from time to time, but not exceeding the rate, as has been specified in the Schedule. (6) In the case of a big bus, tax shall be leviable on per kilometre per day basis at such rate, as may be determined by the Government from time to time, but not exceeding the rate as has been specified in the Schedule. (7) (a) In the case of an omni bus, registered in the State of Punjab, a tax shall be leviable in addition to the tax, already paid by its owner at the time of registration at such rate, as may be determined by the Government from time to time, but not exceeding the rate, as has been specified in the Schedule.(b) In the case of an omni bus, registered in a State other than the State of Punjab, a tax shall be leviable when it enters and plies in the State of Punjab and shall be paid by its owner or driver on per day basis, at such rate, as may be determined by the Government.
(8) At the time of issue of new stage carriage permit, one time tax at the rate of Rs. 500/- (Rupees five hundred only) per kilometre shall be leviable on big buses and at the rate of Rs. 250/- (Rupees two hundred and fifty only) per kilometre shall be leviable in case, of mini buses. As and when a big bus holder is allowed to ply on extended route with the increased mileage, a one time tax at the rate of Rs. 500/- (Rupees five hundred only) per kilometre shall be leviable. (9) Where a transport vehicle is plied without a valid permit or in an un-authorized manner, a tax shall be levied on such vehicle at such rate, as may be determined by the Government from time to time in addition to the tax for which the vehicle is normally liable to be levied under this Act, but not exceeding the rate, as specified in the Schedule. (10) 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 the State of Punjab at such rate, as may be determined by the Government from time to time.] [3A., 3B., 3C., 3D., 3E and 3F. ***]
OLD LAW 6 |
(a) keeps in his possession or control any motor vehicle, in the State, without having paid the amount of tax due in accordance with the provisions of this Act in respect of such vehicle or keeps the motor vehicle for use without having proper licence or furnishes a declaration under Section 4 or Section 4-A wherein the particulars required by or under this Act to be furnished, are not fully and truely stated; or
(b) fails to stop the motor vehicle when required to do so by the said Officer or obstructs any officer in the exercise of the powers conferred by Section 14-B, shall on conviction be punishable with fine, which may extend to a sum equal to twice the average monthly tax payable, in respect of such vehicle, or rupees five thousand, whichever is more.
(2) Whenever, the Licensing Officer determines or re-determines the tax in respect of a transport vehicle under Section 7-B or in respect of an owner of motor vehicle under Section 7-C, as the case may be, which such owner was liable to pay, and has not paid, the Licensing Officer, may, after giving an opportunity of being heard, also direct that such owner shall pay in the prescribed manner by way of penalty, a sum not exceeding five times the amount of tax so assessed subject to a minimum of five thousand rupees. (3) If a person (a) fails to furnish a declaration in accordance with the provisions of this Act, or (b) furnishes a declaration wherein particulars prescribed to be therein, are not fully and truly stated, the Licensing Officer may after making such enquiry, as he deems fit and after hearing the persons, if he desire to be heard, impose on such person any tax or additional tax for such quarterly period or periods, as the Licensing Officer may find that such person is liable to pay under the provisions of this Act and may also impose a penalty, which may extend to twice the amount of the tax to which he is found liable. (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 liable on transport vehicle shall be liable to imposition of penality not exceeding five thousand rupees but not less than one thousand rupees : Provided that before imposing such penalty a reasonable opportunity of being heard shall be given to the person concerned. (5) Whoever contravenes any of the provisions of this Act, or any rules, made thereunder, and no penality is provided for such contravention, shall on conviction be punishable with a fine, which may extend to five hundred rupees and in the event of such person, having previously been convicted of an offence under this Act, or the rules made thereunder, with fine which may extend to one thousand rupees. [(6) If air condition system, fitted in any big bus, is found to be not in working condition while plying on the permitted route, the owner or the driver thereof shall be liable to pay penalty of rupees ten thousand.] 9. Compounding of Offences. - Where an offence under this Act has been committed, such an offence may at any time before conviction. be compounded by any officer of the Transport Department not below the rank of Assistant District Transport Officer authorised by the Commissioner in this behalf, after accepting by way of composition thereof, a sum of money not exceeding such amount, as may be prescribed, together with the amount to tax, if any, which may be due from the person committing the offence. Such composition shall have the effect of discharging such person from liability for the offence and no further proceedings shall be taken or continued against him in respect of the offence so compounded.] 10. Recovery of tax or additional tax imposed under section 8 or section 9. - Any tax or additional tax imposed under the provisions of section 8 or section 9 may be recovered in the manner provided in section 11 for the recovery of an arrear of tax. 11. Recovery of an arrear of tax. - When a person neglects or refuses to pay an instalment of tax within one month from the expiration of period fixed for such payment, the licensing officer may forward to the [Commissioner] a certificate under his signature specifying the amount of the arrears due from the person, and the [Commissioner] on receipt of such certificate shall proceed to recover from such person the amount specified therein as if it were an arrears of land revenue. 11A. Payment of interest. - (1) If an owner fails to pay tax due from him as required under Section 3 or Section 3-F, he shall in a addition to the amount of tax be liable to pay simple interest on the amount of tax due from him at the rate of one and half percent per month from the date immediately following the last date for the submission of declaration as provided in sub-section (1) of Section 4-A till the default continues. (2) If the amount of tax under Section 3 or Section 3-F or penalty under Section 8 due from an owner is not paid by him within the period specified in the prescribed notice, or, if no period is specified in the notice, within thirty days from the service of such notice, the owner shall in addition to the amount of tax or penalty, be liable to pay simple interest on the due amount of tax or penalty, as the case may be, at the rate of one and a half percent per month from the date following the date on which the period specified in the aforesaid notice or the period of thirty days, as the case may be, expires till the default continues : Provided that where the recovery of any tax or penalty is stayed by an order of a court, the amount of tax or penalty shall, after the order of stay is vacated, be recoverable along with interest at the aforesaid rate on the amount due and such interest shall be payable from the date, the tax or penalty had first become due. (3) The amount of interest payable under this section shall be calculated by treating part of a month as one month but no interest shall be chargeable if the total amount payable on account of tax or penalty or both is fifty rupees or less and if such an amount is more than fifty rupees but less than one hundred rupees, interest shall be calculated treating such amount to be one hundred rupees. 11B. Power of Licensing Officer to recover tax, interest and penalty. - (1) Without prejudice to the provisions of Section 11, the Licencing Officer may proceed to recover tax, interest or penalty due under this Act, in the prescribed manner, by attachment and sale of the moveable property of the persons liable for the payment thereof. (2) The Licencing Officer may also recover tax, interest or penalty due under this Act in instalments but he shall not grant more than four equal instalments payable on monthly basis. [11C. Liability of transferee of vehicle.] - (1) If the tax leviable in respect of any motor vehicle remains unpaid by any person liable for payment thereof and any such person, before having paid the tax, has transferred the ownership of such vehicle, or has ceased to be in possession or ownership of such vehicle, the person to whom the ownership of such vehicle has been transferred or the person who has possession or control of such vehicle, shall also be liable to pay the said tax. (2) Nothing contained in this section shall apply to a person, who has obtained possession or control of such vehicle by purchase in a public tax, interest or penalty except under the orders of a competent courts. [12. Appeal.] - Any Person aggrieved by an order relating to the determination, re-determination, imposition or recovery of the tax, interest or penalty may, within a period of thirty days from the date of such order, appeal against such order to the Commissioner or if the Commissioner is the officer who passed such order, then to the Government. The appellate order of the Commissioner or the Government, as the case may be, shall be final and conclusive : Provided that no appeal shall be entertained unless it is accompained by a satisfactory proof of payment of tax, interest or penalty or such other amount as is admitted by the appellant to be due from him. 12A. Revision. - (1) The Commissioner, on his own motion, or on application made to him in the prescribed manner, may call for the record of any proceedings, which are pending before or have been disposed of by any other authority subordinate to him under this Act for the purpose of satisfying himself as to the legality or propriety of such proceedings or of any order made therein and may pass such order in relation thereto as he may think fit : Provided that the owner may make such application only within one year from the date of the order required to be revised. (2) no application under sub-section(1) shall be entertained unless the application is accompanied by a satisfactory proof of the payment of the tax or interest or of the penalty, if any, imposed, as the case may be : Provided that if the Commissioner is satisfied that the owner is unable to pay the tax determined or interest or the penalty, if any, imposed, he may, for reasons to be recorded in writing, entertain the application without the tax or interest or penalty having been paid or after part payment of such tax or interest or penalty : Provided further that if the owner of a motor vehicle has preferred, a revision under this section, the Commissioner, may, on an application in writing from the owner of such vehicle stay the recovery of the disputed amount of tax, interest or penalty or any part thereof, during the pendency of the revision, if the owner furnishes security in such form and in such manner as may be prescribed, for the entire amount for which stay has been prayed for: Provided further that if the recovery of tax, interest or penalty or any part thereof is stayed, under the preceding proviso, then such an amount shall be recoverable with interest at such rate, as may be prescribed, on the amount ultimately found due and such interest shall be payable on such amount from the date the same had become first due. (3) No order shall be made under this section without giving an owner or any other person interested a reasonable opportunity of being heard. [13. Refund and exemption.] - (1) When any person, who has paid the tax under Section 3 of Section 3-F, proves to the satisfaction of the Commissioner in the prescribed manner that the motor vehicle or the transport vehicle in respect of which such tax has been paid, has not been used for a continuous period of not less than one month since the tax was last paid, he shall be entitled to the exemption in respect of that tax and to the refund of an amount equal to one twelfth of the annual rate of tax paid in respect of such vehicle for each complete month for which such tax has been paid and an endorsement to the effect on the licence shall be made by the licensing Officer. (2) The Licensing Officer may refund or adjust in the prescribed manner any amount paid in excess of the tax due. (3) The Government may, by general or special order and subject to such conditions, as may be specified, exempt any person or class of persons from the operation of all or any of the provisions of this Act, if in its opinion, such exemption would promote national or public interest. (4) Nothing in this Act shall apply to a motor vehicle used solely for the purpose of Agriculture. 14. Bar to jurisdiction of civil and criminal courts in matters of taxation. - The liability of a person to pay the tax or penalty shall not be determined or questioned in any other manner or by any other authority than is provided in this Act or in rules made thereunder, and no prosecution, suit or other proceeding shall lie against any Government Officer for anything in good faith done or intended to be done under this Act. 14A. Cognizance of offences. - (1) No court inferior to that of a Judicial Magistrate of First Class shall try and offence punishable under this Act. (2) The court shall not take any cognizance except upon a complaint made by the Licensing Officer in this behalf. 14B. Power to stop, search and seizure. - (1) Any officer of the Transport Department, not below the rank of Assistant District Transport Officer authorised by a general or special order, in this behalf, by the Commissioner, may require the driver of any motor vehicle at any place to stop the vehicle and cause it to remain stationary so long as may be reasonably necessary for the purpose of satisfying himself that the amount of tax due in accordance with the provisions of this Act in respect of such vehicle, has been paid. (2) Where any tax due in respect of any vehicle has not been paid, any office referred to in sub-section (1), may seize and detain such vehicle and take or cause to be taken such steps as he may consider necessary for the safe custody of the vehicle until it is produced before the Licensing Officer of the area concerned, within a reasonable time or until the tax due in respect of the vehicle is paid : (3) Any officer of the Department of Transport referred to in sub-section (2), may for the purpose of this Act enter at any time between sun rise and sun set, in any premises, where he has reason to believe that a motor vehicle is kept in contravention of the provision of this Act. [14C. Tax Payable by dealer or manufacturer.] - If dealer or manufacturer of motor vehicles keeps any such vehicle in his possession, in course of his business as such dealer or manufacturer and such possession is authorised under a trade certificate granted under the Central Motor Vehicles Rules, 1989, he shall pay a tax at the specified annual rate. 15. Power of State Government to make rules. - (1) The State Government may after previous publication make [rules for the purpose of carrying into effect the provisions of this Act.] (2) In particular and without prejudice to the generality of the foregoing power, the State government may make rules for all or any of the following purposes, namely:(a) to prescribed the form of any declaration, licence, certificate or special notice and the particulars to be stated therein,
(b) to prescribe the officers by whom any duties are to be performed and the area in which they shall exercise their authority,
(c) to provide for the total or partial exemption for a limited period from liability to taxation in respect of any motor-vehicle brought into [Punjab] by person making only a temporary stay in [Punjab],
(d) to regulate the method of assessing and recovering the tax,
(e) to regulate the manner in which special notices may be served,
(f) to regulate the extent to which licenses may be transferred,
(g) to regulate the manner in which exemptions or refunds may be claimed and granted,
(h) to regulate the manner in which appeals may be instituted and heard,
[(i) to require that no motor-vehicle shall be used in the State unless a token is displayed thereon indicating that the tax has been duly paid or that the owner of the vehicle is entitled to exemption],
(j) to prescribe the form of token and the manner in which they shall be displayed,
(k) to provide for the issue of token and its duplicate.
[16. Delegation of Power. - The Commissioner may by general or special order in writing delegate its power of hearing an appeal or revision to any person not below the rank of Deputy State Transport Commissioner.] [17. Exemptions to certain vehicles. - Notwithstanding anything contained in this Act, any transport vehicle or non-transport vehicle owned by a State Government or the Central Government, and not used for any commercial purpose, shall be exempted from the tax. 18. Tax on residuary vehicles. - The tax on categories of motor vehicles, not enumerated and covered in the categories of the motor vehicles, specified in the Schedule, shall be levied at such rate, as may be determined by the State Government from time to time, but not exceeding the maximum limit of rupees ten lacs.](See Section 3)
Serial No. |
Categories of Motor Vehicles |
|
Maximum rate of lump sum Tax |
1 |
Motor Cycle or Motor Car |
|
20% of the value of the motor cycle or motor car |
|
(a) In case of re-registration of motor cycle or motor car :— |
|
|
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(i) Less than three years 95% of the tax of new motor cycle or motor car |
|
|
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(ii) Three years or more, but 75% of the tax of new motor less than six years cycle or motor car |
|
|
|
(iii) Six years or more, but less 55% of the tax of new motor than nine years -cycle or motor car |
|
|
|
(iv) Nine years or more 35% of the tax of new motor cycle or motor car |
|
|
|
(b) In the case of transfer of ownership of motor cycle or motor car already registered in the State of Punjab |
|
(a) 50% of one time tax payable at the time of registration- |
|
|
|
(b) No additonal tax shall be levied in case of transfer of ownership owing to death or transfer to insurance company for settlement of claim |
|
|
|
(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 rate of 5% per-financial year or part thereof up to 10 years from the date of registration, but amount of lump sum tax not to exceed Rs. 75,000/- after 10 years |
2 |
Omni Bus registered in the State of Punjab |
|
Rs. 10,000/- per seat per annum |
3 |
Camper Van/Trolley for private use :- |
|
|
|
(a) Purchased as chassis |
|
50% of the cost of chassis, but subject to the maximum of Rs. 2,50,000/- |
|
(b) Purchased with complete body |
|
40% of the cost of the chassis, but subject to the maximum of Rs. 2,50,000/- |
4 |
Vehicle fitted with equipments like rig generator or compressor, crane mounted vehicle, fork lift, tow trucks, break down van, recovery vehicles, tower wagons, tree trimming vehicles or any other non-transport vehicles, not covered under any category :- |
|
|
|
(a) Purchased as chassis |
|
50% of the cost of chassis, but subject to the maximum of Rs. 2,50,000/- |
|
(b) Purchased with complete body |
|
40% of the cost of chassis, but subject to the maximum of Rs. 2,50,000/- |
5 |
Other Transport Vehicles like Dumper, Loader, Camper Van/ Trolleys, Tippers, Cash Van, Mobile Canteen, Haul Pack Dumpers, Mobile Workshops, Ambulance, Animal Ambulance, Fire Tenders, Snorked Ladders, Auxiliary Trolleys and Fire Fighting Vehicles, Hearses, Mail Carrier, Mobile C:inic/X-ray vans/Library vans :— |
|
|
|
(a) Purchased as chassis |
|
50% of the cost of chassis, but subject to the maximum of Rs. 2,50,000/- |
|
(b) Purchased with complete body |
|
40% of the cost of chassis, but subject to the maximum of Rs. 2,50,000/- |
6 |
Tax on Vehicles under the possession Annual Rate of Tax of Manufactures/Dealers :— |
|
|
|
(a) Two wheeled vehicles |
|
Rs. 10,000/- for every 100 vehicles or part thereof |
|
(b) Three/Four wheeled vehicles |
|
Rs. 20,000/- for every 50 vehicles or part thereof Rate of Tax per vehicle |
7 |
Tax on temporarily registered vehicles/chassis passing through the State of Punjab :— |
|
|
|
(i) Motor car, Tractor, Omnibus with seating capacity up to 10, but excluding the driver and or three wheeled vehicles |
|
Rs. 2,000/- |
|
(ii) Any other motor vehicle, not covered under above (i) |
|
Rs. 15,000/- |
|
(iii) Chassis of Motor Vehicle |
|
Rs. 10,000/- |
8 |
Contract Carriage :— |
|
|
|
(a) Maxi Cab |
|
Rs. 10.000/- |
|
(b) Motor Cab |
|
Rs. 10,000/- |
|
(c) Auto Rickshaws : |
|
|
|
(i) up to three seats excluding driver |
|
60% of the value of the auto rickshaw |
|
(ii) exceeding three seats, but not exceeding six seats excluding driver |
|
Rs. 30,000/- |
9 |
Goods Vehicles |
|
|
|
Gross vehicle weight :- |
|
Maximum rate of tax per annum in rupees |
|
(a) Not exceeding 1.2 tonnes |
|
Rs. 30,000/- |
|
(b) Exceeding 1.2 tonnes, but not exceeding 6 tonnes |
|
Rs. 40,000/- |
|
(c) Exceeding 6 tonnes, but not exceeding 16.2 tonnes |
|
Rs. 50,000/- |
|
(d) Exceeding 16.2 tonnes, but not exceeding 25 tonnes |
|
Rs. 80,000/- |
|
(e) Exceeding 25 tonnes |
|
Rs. 1,50,000/- |
10 |
Tractor with Trolley used for commercial purpose within the radius of 25 Km. from the place of permit holder's residence |
|
Rs. 20,000/- |
11 |
Stage. Carriage |
|
Maximum rate of Tax per Km. per vehicle per day in rupees |
|
1. Big Buses :- |
|
|
|
(a) Ordinary Buses |
|
Rs. 20/- |
|
(b) Ordinary H.V. AC Buses (3x2 Seats) |
|
Rs. 15/- |
|
(c) Integral Coach (2x2 Seats) Buses |
|
Rs. 10/- |
|
2. Mini Buses |
|
Rs. 1,50,000/- per annum |
12 |
Tourist Permit Vehicles :— |
|
Maximum rate of Tax per seat per annum in rupees |
|
(i) Motor Cab |
|
Rs. 10,000/- |
|
(ii) Maxi Cab |
|
Rs. 10,000/- |
|
Tourist Buses (Seating Capacity) |
|
Maximum rate of Tax per annum in rupees |
|
(i) 13 to 20 seats |
|
Rs. 6,00,000/- |
|
(ii) 21 to 30 seats |
|
Rs. 9,00,000/- |
|
(iii) 31 to 35 seats |
|
Rs. 10,50,000/- |
|
(iv) 36 seats and above |
|
Rs. 13,50,000/- |
|
13 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 the State of Punjab :— |
|
Maximum rate of Tax per day in rupees |
|
Motor Cabs |
|
Rs. 3,000/- |
|
Maxi Cabs |
|
Rs. 6,000/- |
|
Ordinary Buses |
|
Rs. 20,000/- |
|
Deluxe Buses |
|
Rs. 30,000/- |
|
Air-conditioned Buses |
|
Rs. 40,000/- |
14 |
Omni Bus registered in any State other than the State of Punjab, when entering and plying in the State of Punjab |
|
Rs. 1,000/- per day |
15 |
Private Service Vehicles :— |
|
Maximum rate of Tax per annum in rupees |
|
(a) Vehicles used for trade and business |
|
Rs. 4,50,000/- |
|
(b) Vehicles used by Educational Institutions |
|
|
|
(i) for school vehicles |
|
Rs. 3,00,000/- |
|
(ii) for college vehicles and other institutional vehicles |
|
Rs. 4,00,000/- |
[* * * * * * * * * * * * * Schedule]
Notification
The 14th June, 1982
No. S.O./P.A.4/24/S. 3/82. - In supersession of Government of Punjab, Department of Transport, Notification No. S.O. 50/P.A.4/24/S.3/71, dated the 10th November, 1971 and in exercise of the powers conferred by sub-section (I) of section 3 of the Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act No. 4 of 1924) and all other powers enabling him in this behalf, the Governor of Punjab is pleased to direct that with effect from the quarterly period commencing on the first day of July, 1982, there shall be levied a tax on every motor vehicle at the rate specified against each in the Schedule given below, namely :-
1 |
Motor Cycles (Including motor scooters and cycles with attachment for propelling the same by mechanical power, not exceeding 8 cwt, in weight unladen - |
|
|
(b) Bicycles exceeding 200 lbs. in weight unladen |
62.5 |
|
(d) Tricycles |
62.5 |
3 |
Vehicles used solely in the course of trade and industry for the transport of goods (including tricycles weighing more than 8 cwt unladen) |
|
|
(b) Vehicles other than such electrically propelled vehicles as aforesaid but not exceeding 12 cwt. in weight unladen; |
207 |
|
(d) Vehicles exceeding one ton, but not exceeding two tons in weight unladen; |
660 |
(f) Vehicles exceedings 3 tones but not exceeding 4 tones in weight unladen; |
1200 |
|
|
(h) Vehicles if used for drawing a trailer, in addition for each trailer; |
proved that two or two or more vehicles shall not be chargeable under this clause with respect to the same trailer; |
|
(ii) Tram Cars; |
18.75 |
5 |
(i) stage carriages plying for hire and used for the transport of preesengers, excluding the driver and conductor; |
500.00 (per seat subject to a maximum of Rs. 35000.00) |
6 |
Motor Vehicles other than those liable to tax under (foregoing provisions of this schedule having a seating capacity |
|
|
(b) more than one person, but not more than three persons; |
117.2 |
|
(d) more than four, for every additional seat |
39.05 |