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


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**ACT**

further to amend the Assam, 10tor Vehi es Taxation Act. 1936.

Whereas it is ex, dien ill r '0 am . ssam Motor Assam}

Vehicles Taxation ACL : 936. hereinafter referred to as the principal IX of 19
Act; in the manner hereinafter appearing;

It is hereby enacted in tne Si -seconc Year of the Republic ofIndia as follows :-

1. (1) This Act may be ea: ed .' e :                - r ehicles Taxation

(Amendment) Act. _011.

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. In the prin in . a - e se- IOn C. a nev ec ion 4D shall be
new section 4D. 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: ---

Provided that the amount of the Motor Vehicles Road Safety Cess un er

sub-section (I), shall be-

(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 .

(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 "


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cipal Act. for the exis ting Sche...UU1'~. \ ing Schedules
ituted, namely:

Rate of OTT for new i
###### 1
I Vehicles to be I

registered for fir t I

###### I time (Life Time' a

Remarks:

###### I OTT (I...ife
 I Time)
 1 Original cost price upro To be paid at t.,,:----+--Rs. 4.00 lakhs a time

2 I Original co-t emainmg May be paid
I R.~ I 1_ of the I at a time in

OTT to be lieu of paying
paid in slabs

                         - . t price above 6% of the original Y2 of the Remaining May be paid
R .6.00 lakhs upto cost total OTT Y2 of the at a time in
Rs.12.00 lakhs to be paid OTT to be lieu of ....">,~"'''

paid in I. ----._

4 Original cost price above 6.5% of the cost price -do- -do-
RS.12.00 lakhs upto
###### ---Rs.15.00 lakhs
5 Original cost price above

_s.15.00_ lakh u to c ..             -

###### ¥aRs.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 il To be paid at
registered in Assam on after allowing a a time.
Transfer from other states. depreciation @ 7%

I I per annum of the tax

###### I payable for the same I

category of ehicle I

at the current cost I

###### I price, if the age of
 I the vehicle is less
than 5 ears. I

ii) 10% deprec·-i-at-io-n-.- -do- -do-

if the age of the
vehicle is in between
5 to 10 vears.
```
                              ~-----r-------~

```
iii) 12% depreciation. -do- -do-

###### I if the age of the I
 I vehicle is above 1[0] I

I years & upto 15 _J

____________ I~y_e_ar_s· ~ __ `~L` `_L` `_`


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1342 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011

###### Article No. I (B) ;- One Time Tax on Non- Transport (Personalized)
 Two Wheeler & 3 Wheeler Vehicles

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 of

###### I 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

age of the vehicle is above

###### I 10 years.


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.-\ZEITE, EXTRAORDINARY. MAY 25. 2011 1343.

###### ): One '1iIne Tax on three wheeler Tran-, ial)
 Vehicle (Passenger & Goods Vehicle I:
```
              ------.------~----.~----------~-------~---------------,

```
Sub r Description of Vehicles Rate of One Time Tax for de of Payment

Article_.. --l.- years

be paid at a time

e) ~New Vehicle to be 12.5% of the

Registered in the State \ el i ,I r la vear

#### r

I for the first time

.

:~is(ingOI
# r-

o_t of the ' To be paid at a time

the vehicle I for the remaining
ito 6 years. ~period i.e. upto age

: of la years

iii) 7% of the original cost of the
vehicle. if the age of the vehicle

is-above.6 years and up to 10
..yearsI

###### i One time tax i to be-fix·e-d"'--::'li.:--~-----------------I
c)

requinng

i As am aid at a time

                                                - r the remaining

r ann a . recia ion, if period i.e. upto the
the age of the vehicle i above 3 age of 10 years.
years and upto 6 years.

iii) L % depreciation, if the age

. of the vehicle is above 6 ears

d) After expiry of 10

years, Annual Tax as

###### I I applicable would be

~. ILl~e~v~ie~d~'__ . `-L-` . "--- .1


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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.


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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 capacity upto 3 persons I h- ~

1-· I Three Wheeler with passenger carrying Rs.3000.00 : Rs. 800.00
I
I capacity 4 persons upto 7 perso~s
J." 4 Wheeler vehicles with passenger Rs. 400fwo-t Rs. 1000.00
carrying capacity upto 6 persons.

_ permitted to operate in one city or Region I
4. 4 Wheeler vehicles with pa senger Rs.6500.00 "1 Rs. 16S0.00
carrying capacity upto 6 permitted to
###### I
operate all over the state
I
5. 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 seatI eai above 30

more than 30
###### I

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 Annual Tax Quarterly I N·~. ;

1. Not exceeding 2 M.T. Rs. 10001- Rs. _501-
2. I Exceeding 2 M.T. but not I Rs.2000/- Rs. 500-
exceeding 5 M T
3. Exceeding S M T but not _Rs.40001-_ Rsl _OOf-_
exceeding 9 M T
4. Exceeding 9 M T _Rs,60001-_

### -


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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

1.
I 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 See Article IX]

[ maintenance works etc. 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.


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###### tide -VI -B: Vehicles used for carriage of petroleum Product, L.P.G., CNG and Hazardous Goods

 -.,.-~--- - --~"""'-----,-- ----- -

I Annual ; QuarteriYl

1. -T Authorized -- -th-a-n-!~s. 10,000/::- -- -- R ._500/~~

9 M.l' I

###### 2. ·-'------~IRs. 3.000/-

 i 3. Rs. 3500/- +
I an Rs. 125/- for

every

I

additional
1.M.T above
12 M.T.

###### I

 . 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


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###### 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.

###### 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 a. of the man of payment

of tax.

Liability to pay 2.(a) If the tax I iabl In respect of any motor vehicle remains
arrears of Tax

unpaid by an person liable for payment thereof and such

of Person
succeeding to person before having paid the tax has transferred the ownership
transferred the

of such vehicle or has ceased to be in possession or control of

ownership
possession or such vehicle, the person to whom the ownership of the vehicle has to be
control of

or the person companyl financier who has po ession or

Motor vehicles

control of such shall be liable to ay the said tax to the taxation

authority.

(b) .othing on . in this tax schedule shall be deemed to affect

the liability to pa. e said tax of the person who has transferred the

ownership or ceased to be in possession or control of such

vehicle.

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)


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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 exre :he From -'H' on application of the

Regi tere ""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.

###### -


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