The Assam Motor Vehicles Taxation (Amendment) Act, 2015
# THE ASSAM GAZETTE

#### ~~ct

###### EXTRAORDINARY
 ett~ <1S'-i~<l~ ~

 PUBLISHED BY THE AUTHORITY

~~ 275 N-t9J,~,1~, 30 ~~, 2015, 8~, 1937~)

No. 275 Dispur, Wednesday, 30th September, 2015, 8th Asvina, 1937 CS.E.)

GOVERl"'.fMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGI L TIVE DEPARTME _T:::_ LEGISLATIVE BRANCH

**OTIFICATIO ..**

The 30th Septemb r. _01':

**No. LGL.3/2010/S0.-** The following Act of the Assam Legislative Assembly which received

the assent of the Governor on 20[th] September, 2015 is hereby published for general information.

###### I

 ASSAM ACT NO. XXV OF 2015

 (Received the assent of the Governor on 20[th] September, 2015)

**THE ASSAM MOTOR VEHICLES** **TAXATION** **(AMENDMENT)** **ACT, 2015**


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Assam
IX of 1


###### A ACT

further to amend the Assam Motor Vehicles Taxation Act, 1936.

Whereas it is expedient further to amend the Assam Assam
Motor Vehicles Taxation Act, 1936, hereinafter referred IX of 1
to as the principal Act, in the manner hereinafter
appearing;

It is hereby enacted in the Sixty-sixth Year of the
Republic of India as follows ;-

Short title, 1. (1) This ct may be called the Assam Motor Vehicles

extent and Taxation (Amendment) Act, 2015.

commencement.

(2) sh I ha 'e the li e e tent as the principal Act.

3) I ha.' e eemed (Q have come into force with effect

from he 1 day 0 June. _0 .

Substitution In the prin ipal A [ for the existing chedules, the
of the Tax followi g ched les shall be substituted, namely:-
Schedule.

"SCHEDULE -1

(One Time Tax, -OTT)

See Sec 4, 4A(3) and 4 A(4) and 4 D

ARTICLE NO. I (A) - One Time Tax (OTT) on'Non - Transport (Personalized)
Four Wheeler Vehicles.

SI. Cost price of the Rate of OTT for Mode of payment of OTT
No 4- Wheeler new vehicles to be
vehicle and registered for first
Syears 10 ears Remarks on
original price time
One Time Tax
thereof,
excluding VAT
1.
Original cost 5% of the Original Nil Nil To be paid in

price upto Rs. Cost full at the time
4.00 Lakhs of first
Registration

2 Original Cost 6% of the Original -do- -do- -do-

price above Rs. Cost

4.00 Lakhs and
upto Rs. 6.00
Lakhs

3 Original Cost 7 % of the Original y; of the Remaining May be paid at

price above Rs. Cost total OTT ~ of the a time in lieu 0

6.00 Lakhs upto to be paid OIT to be paying in slabs

Rs. 12.00 Lakhs paid


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Short title, 1. (1) This Act may be called the Assam Motor eh' cles

extent and Taxation (Amendment) Act, 2015.
commencement

(2) It shall have the like extent as the principal Act.

(3) It shal e eemed 0 ha 'e come in 0 orce ith effect

from he 1 daj 0 J e.:O

ub titution In the prin ipal A t, or e exi ting chedules, the
of the Tax followi g che les shall be substituted, namely:-
Schedule.

"SCHEDULE -I
(One Time Tax, -OTT)

See Sec 4, 4A(3) and 4 A(4) and 4 D

ARTICLE NO. I (A) - One Time Tax (OTT) on Non ~ Transport (Personalized)
Four Wheeler Vehicles.

SI. Cost price of the Rate of OTT for Mode of payment of OTT
No 4- Wheeler new vehicles to be
vehicle and registered for first
Syears 10 years Remarks on
original price time
One Time Tax
thereof,
excluding VAT

1. Original cost 5% of the Original Nil Nil To be paid in

price upto Rs. Cost full at the time

###### I 4.00 Lakhs of first

I Registration

2 Original Cost 6% of the Original -do- -do- -do-
price above Rs. Cost
4.00 Lakhs and
upto Rs. 6.00
Lakhs

3 Original Cost 7 % of the Original ~ of the Remaining May be paid at

price above Rs. Cost total OTT ~ of the a time in lieu of

6.00 Lakhs upto to be paid OTT to be paying in slabs

Rs. 12.00 Lakhs paid

4 Original Cost 7.5 % of the -do- -do- -do-

price above Rs. Original Cost
12.00 Lakhs upto I

Rs. 15.00 Lakhs

5 Original Cost 9 % of the Original -do- -do- -do-

price above Rs. Cost

15.00 Lakhs upto
Rs. 20.00 Lakhs


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THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1329

6 Original Cost 12 % of the -do- -do- -do-

pri e above Rs. Original Cost

20.00 Lakhs upto

Rs. 30.00 Lakhs
###### - Original Cost 14 % of the -do- -do- -do-

rice above Rs. Original Cost

30.00 Lakhs

,... Old vehicles (A) OTT to be Nil Nil To be paid in

required to be fixed after allowing full at a time
registered in a depreciation @
ssam on transfer 7% per annum of

from other States tax payable for the

same category of
I

vehicle at the
I

Current Cost price,

###### I if the age of the

vehicle is less than
5 years
(B) 10%
depreciation if age

of the vehicle is in

###### I between 5 to 10

years
(C) 2%
ce] re iation if age
;-:.-:e '. ehicl IS
###### -- e - [e -][-][ -.]
##### --..,- .-- - e --
###### - --

I. o. Rate of OTT for new vehicles to be registered for
first time (Life Time Tax)
Rs.2600.00

###### r----+-~--:---::-:--~_:__----_t_:=_____:_:__:____:_-------.---.- ------- ...

Rs.3600.00

Rs.5500.00

Rs.6500.00
Rs.6000.00
_Rs.1S00.00_

i)OTT to be fixed after allowing a depreciation @

7% per annum of tax payable for a new vehicle of


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ARTICLE NO. I (C) :- Annual Tax on Three Wheeler Transport Vehicle (Commel-cial)         -
Passenger & Goods

SI. Description of Vehicle Rate of Tax Mode of Payment
No.

1. (i) New Vehicle registered in the Rs.1800/- . Annually
State of Assam for the first time and
vehicle completing a period upto 3
years from the date of registration
(3 Seater)

(ii) New Vehicle registered in the Rs.3500/- Annually
State of Assam for the first time and
vehicle completing a period upto 3
years from the date of registration.
(For ehicle of seating capacity from
4 to 7 persons)

2 (1)For existing old vehicles under this
category already regi tere in the
State of sam (3 Seater)

(i) ehicles completing a period 0 Rs.l 00/- Annually

above 3 years and upto 6 years from
the date of registration.

(ii)Vehicles completing a period of Rs.1600/- Annually
above 6 years and upto 10 years from
the date of registration.

(2)For existing old vehicles under this
category already registered in the
State of Assam. (For vehicles seating

capacity from 4 to 7 persons) :-

(i)Vehicles completing a period of Rs.3300/- Annually
above 3 years and upto 6 years from
the date of registration.

(ii)Vehicles completing a period of Rs.3200/- Annuall
above 6 years and upto 10 years from
the date of registration.

3. After expiry of 10 years from the date Annual or Annual or
of registration of a vehicle and in case quarterly tax Quarterly tax as
of renewal thereof depending upon as the case the case may be
the fitness and technical features etc. may be as per

Scheduled- II

4. A vehicle may pay 3 (three) years 3 years

Annual Tax at a time as per Schedule annual tax as Optional

               - II after commencement of this per Schedule

Amendment Act on payment of -II


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vehicle completing a period upto 3
years from the date of registration
(3 Seater)

(ii) New Vehicle registered in the Rs.3500/- Annually
State of Assam for the first time and
vehicle completing a period upto 3

years from the date of registration.
(For vehicle of seating capacity from I

4 to 7 persons)

2 (I)For existing old ehicles under this
category already registered in the
tate of ssam (3 eater) I

(i) ehicles completing a period 0 - Rs.1700/- Annually

above 3 years and upto 6 years from
the date of registration.

(ii)Vehicles completing a period of Rs.1600/- Annually
above 6 years and upto 10 years from
the date of registration.

(2)For existing old vehicles under this
category already registered in the
State of Assam, (For vehicles seating

capacity from 4 to 7 persons) :-

(i)Vehicles completing a period of Rs.3300/- Annuall,
above 3 years and upto 6 years from
the date of registration.

(ii)Vehicles completing a period of Rs.3200/- Annually

above 6 years and upto 10 years from
the date of registration.

3. After expiry of 10 years from the date Annual or Annual or
of registration of a ehicle and in case quarterly tax Quarterly tax as
of renewal thereof depending upon as the case the case may be
the fitness and technical features etc. may be as per

Scheduled- II

4. A vehicle may pay 3 (three) years 3 ~ears I
Annual Tax at a time as per cheduJe annua ax as Op ional

###### - II after commencement 0 till per he le

Amendment Act on paymen 0: -II
which such vehicle would be , itle

for periodic permit for three 'ears

and shall be exempted from payrnen
## I
of permit fees.


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THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1331

ARTICLE No.l (D):- Refund of One-time Tax on Removal of Vehicle to Other State
or on CanceUation 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 one-time tax paid for the said motor
vehicle shall be entitled to claim refund at of deduction of 10% of the Tax paid for the
year/ years use in Assam.

2. The procedure of application for refund of one-time tax 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 wheeler transport (commercial) vehicle shall be
applicable.

Note:

1. The purchaser of personalized vehicles costing more than Rs. 6.00 lakh who prefer
payment of one-time tax in slabs, shall have to pay the one-time tax for remaining
period immediately after expiry of the taxes paid; failing which a fine of Rs. 5/- per
diem shall be levied from the due date for payment of Tax.

2. In case of non-transport (personalized) vehicles ( 2, 3, &4 wheelers) after payment of

one-time tax (OIT) at a time or in two slabs (4 wheelers above cost prices Rs. 6.00
lakh), 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 le ied from the date of
sale of the vehicle by the Dealer. One delay of registration for a period more than 7
days from the date of sale of a ehicle, 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 payment of MV Tax, provided he has paid the OIT of the
vehicle in the other State.

SCHEDULE-II

ARTICLE NO.I: PASSE GER VEHICLES FOR COMMERCIAL PURPOSE

###### ~l. !Description of Vehicle Annual Tax Quarterly Tax

lNo.

1 Three Wheeler with Rs.1500.00 Rs.400.00
passenger carrying capacity
upto 3 excluding driver
persons

2 Three Wheeler with Rs.3000.00 Rs.800.00
passenger carrying capacity
4 persons upto 7 persons
3 4 Wheeler vehicles with Rs.I000.00
passenger carrying Rs.4000.00


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2. The procedure of application for refund of one-time tax 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 wheeler transport (commercial) vehicle shall be
applicable.

Note:
1. The purchaser of personalized vehicles costing more than Rs. 6.00 lakh who prefer
payment of one-time tax in slabs, shall have to pay the one-time tax for remaining
period immediately after expiry of the taxes paid; failing which a fine of Rs. 5/- per
diem shall be levied from the due date for paymentofTax.

2. In case of non-transport (personalized) vehicles ( 2, 3, &4 wheelers) after payment of

one-time tax (OTT) at a time or in two slabs (4 wheelers above cost prices Rs. 6.00
lakh), 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 Cl) 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. One 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 _1 undertaking_ who are coming to the State temporarily on transfer in

service are exempted from payment of MY Tax, pro ided he has paid the OTT of the
vehicle in the other State.

SCHEDULE-II

ARTICLE NO.I : PASSENGER VEHICLES FOR COMMERCIAL PURPOSE

###### SI. tDescription of Vehicle Annual Tax Quarterly Tax
No.
1 Three Wheeler with Rs. 1500.00 Rs.400.00
passenger carrying capacity
upto 3 excluding driver
persons

2 Three Wheeler with Rs.3000.00 Rs.800.00
passenger carrying capacity
4 persons upto 7 persons
3 4 Wheeler vehicles with Rs.I000.00
passenger carrying IRs.4000.00
capacity upto 6 persons
to operate in one City or
a Region

4 4 Wheeler vehicles with Rs.6500.00 Rs.1650.00
passenger carrying
capacity upto 6 persons to
operate all over the State


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5 Vehicles with Rs.!900.00

passenger carrying Rs.7500.00
capacity upto !0

persons

6 Vehicles with Rs.2800.00

passenger carrying Rs.l! 000.00
capacity upto 13
persons

7 Vehicles with passenger Rs.12000.00 Rs.3000.00

carrying capacity upto 14 to

30 persons
8 Vehicles with passenger Rs. 14,400.00 Rs.3600.00

carrying capacity more than + Rs.130.00 for T Rs. 33.00 for
30 persons every additional every additional seat

seat abo e 31 abo e 3 J

9 Omni Tourist Bus Rs. 18,000.00 Rs.4500.00

10 Deluxe / Super Deluxe Rs. 14,400.00 Rs. 3600.00
Express Bus -Rs. 1I .00 for -r«. 37.00

e er: seat abov e 3 I for every seat

I, I above 31.

11 All Assam Super

Deluxe Contract Rs. -5000.00 Rs. 13,750.00
Carriage I

###### Article No.- 11Tractors

SI. No. Description of Vehicle
Annual Tax Quarterly Tax

1 2 3 4

1 Not exceeding 2 M.T. ~s. 1000.00 Rs.250.00

2 Exceeding 2 M.T. 1Rs. 2000.00 Rs.500.00
but not exceeding
SM.T.

3 Exceeding 5 M.T. Rs.4000.00 Rs.I000.00
but not exceeding
9M.T.

`4.` Exceeding 9 MT 1Rs. 6000.00 Rs.1500.00

###### Article No. III Trailors

SI. No. Description of ~nnual Tax Quarterly Tax
vehicle
###### 1 Light trailer,
carrying capacity Ills. 1000.00 Rs.2S0.00
less than 2 MT

2 Medium trailer,


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7 Vehicles with passenger Rs.12000.00 Rs.3000.00

carrying capacity upto 14to
30 persons
8 Vehicles with passenger Rs. 14,400.00 Rs.3600.00
carrying capacity more than + Rs.130.00 for Rs. 33.00 for
30 persons very additional very additional seat
eat above 31 bove 31

9 Omni Tourist Bus Rs. 18,000.00 Rs.4500.00

10 I Deluxe / uper Deluxe Rs. 14,400.00 Rs. 3600.00
Expre s Bus "1""Rs. 145.00 for Rs. 37.00
e 'er: seat abov e 3 1 for every seat

I above 31.

11 All Assam Super
Deluxe Contract Rs. -5 000.00 Rs. 13,750.00
Carriage

###### Article No.- 11Tractors

SI. No. Description of Vehicle
Annual Tax Quarterly Tax

1 2 3 4

1 Not exceeding 2 M.T. IRs. 1000.00 Rs.250.00

2 Exceeding 2 M.T. Rs.2000.00 Rs.500.00
but not exceeding
5M.T.

3 Exceeding 5 M.T. Rs.4000.00 Rs.I000.00
but not exceeding
9M.T.

`4.` Exceeding 9 MT tRs.6000.00 Rs.1500.00

###### Article o. III Trailors

SI. o. Description of nual Tax uarterly Tax
ehicle
1 Light trailer
carrying capacity .1000. Rs.250.00
less than 2 . IT

2 Medium trailer
carrying capacity Rs.2 Rs.500.00
above 2 MT up to
5MT

3 Heavy trailer, Rs.1000.00
carrying capacity

above 5 MT but not
exceeding 9 MT

4 Exceeding 9 . 1T .6000.00 Rs.1500.00


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ARTICLE NO.: IV MECHA ICAL CRA E MOUNTED 0 MOTOR VEHICLE

SI. Description of Vehicle Annual Tax Quarterly Tax
No.
1 Not exceeding 3 MT Rs.5000.00 Rs. 1250.00

2 Exceeding 3 MT Rs.8000.00 Rs.2000.00
but not
exceeding 5 MT

3 Exceeding 5 MT Rs. 12000.00 Rs.3000.00
but not
exceeding 9 MT

4 Exceeding 9 MT Rs. 14000.00 Rs.3800.00

ARTICLE o. V: Vehicle used for Carriage of goods (General unrestricted (Goods,
Water tanker etc.)

Sl. De cription of I

`o.` ebicle Annual Tax IQuarterl Tax

(General Good
Truck)

1 Authorized to Rs.2400.00 Rs.600.00
carry 1 MT or
less

Exceeding 1 MT to
2 Rs.4600.00 Rs. 1150.00
3MT

3 Exceeding 3 MT to Rs.4600.00 Rs. 1150.00
9MT +Rs. 950.00 +Rs. 235.00

for every for every
additional 1 additional 1
MT above 3 MT above 3
MT MT

4 Exceeding 9 MT Rs. 10,800.00 Rs.2700.00
+ Rs. 350.00 + Rs. 85.00 for
for every every
additional 1 additional 1
MTabove 9 MTabove9MT
MT

5 Authorized to Rs. 13,500.00 Rs.3375.00
carry 12 MT and +Rs. 470.00 + Rs. 115.00
above additional 1 for every


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2 Exceeding 3 MT Rs.8000.00 Rs.2000.00
but not
exceeding 5 MT

3 Exceeding 5 MT Rs. 12000.00 Rs.3000.00
but not
exceeding 9 MT

4 Exceeding 9 MT Rs. 14000.00 Rs.3800.00

ARTICLE o. V: Vehicle used for Carriage of goods (General unrestricted (Goods,
Water tanker etc.)

I SL De cription of

'0. ehicle Annual Tax Quarterl Tax

(General Good
True )

1 Authorized 0 Rs.2400.00 Rs.600.00

carry _IT or

less

Exceeding 1 Tto
2 Rs.4600.00 Rs. 1150.00
3MT

3 Exceeding 3 MT to Rs.4600.00 Rs. 1150.00
9MT +Rs. 950.00 +Rs. 235.00
for every for every
additional 1 additional 1
MT above 3 MT above 3
MT MT

4 Exceeding 9 MT Rs. 10,800.00 Rs.2700.00
+ Rs. 350.00 f+- Rs. 85.00 for
for every every
additional 1 additional 1
MTabove 9 MTabove9MT
MT

5 Authorized to Rs. 13,500.00 Rs.3375.00
carry 12 MT and +Rs. 470.00 + Rs. 115.00
above additional 1 for every
MT and above additional 1
12MT MTabove 12
MT


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and Hazardous Goods

SI. Description of Vehicle
No. General Goods Truck iAnnual Tax Quarterly Tax

1 Authorized to carry Rs. 12000.00 Rs.3000.00
less than 9 MT

2 Authorised to carry Rs. 14400.00 Rs.3600.00
exceeding 9 MT

3 Authorised to carry Rs.16,500.00 Rs.4125.00

12 MT and above +Rs.
+ Rs.125.00 or

500.00 for
every additional I

every MT above 12 .T

additional
) MT above 12
MT

I

(i)The Tax payable under cheduJe II article I

(ii)The Tax payable under Schedule II article V

ARTICLE NO. VIII ;- Any Other Vehicle

The Annual Rate of Tax in case of any other vehicle (Non Transport &
Transport ) not covered under any category mentioned above such as - Dumper / Tipper ,
Excavator, Hydraulic crane, Camper Van , Cash Van , Mobile Canteen, Mobile Workshop,
Mobile Clinic, Fork - lift, Tow - truck, Mobile Rig , Mobile Cementing Unit & any other truck
mounted machineries etc .. @ 2.00% of the cost of the vehicle excluding T.

NOTE ;-

1. 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

year or financial year.
The Annual Tax for Commercial Vehicle shall be considered for a period of 12
Calender months from 1st day of the month of payment of tax.

Liability to pay 2. (a) If the tax leviable in respect of any motor vehicle remains un paid by
arrears of Tax any person liable for payment thereof and such person before having
ofa Person paid the tax has transferred the ownership of such vehicle or has
succeeding to ceased to be in possession or control of such vehicle, the person to
transfer of whom the ownership of the vehicle has to be or the person / company/
the ownership, financier who has possession or control of such shall be liable to pay

possession or the said tax to the taxation authority.


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3 Authorised to carry Rs.l6.500.00 Rs.4125.00

12 MT and above +Rs.
+ Rs. 125.00 for
500.00 for
every additional I

every MT above 12 MT

additional

I MT above 12
MT

(i)The Tax payable under Schedule II article I

(ii)The Tax payable under Schedule II article V

ARTICLE NO. VIII :- Any Other Vehicle

The Annual Rate of Tax in case of any other vehicle (Non Transport &
Transport ) not covered under any category mentioned above such as - Dumper / Tipper ,

Excavator, Hydraulic crane, Camper Van , Cash Van , Mobile Canteen, Mobile Workshop,
Mobile Clinic, Fork - lift, Tow - truck, Mobile Rig , Mobile Cementing Unit & any other truck
mounted machineries ete .. @ 2.00% of the cost of the vehicle excluding AT.

OTE:-

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

year or financial year.
The Annual Tax for Commercial Vehicle shall be considered for a period of 12
Calender months from 1si day of the month of payment of tax.

Liability to pay 2. (a) If the tax le 'iable in respect of any motor vehicle remains un paid by
arrears 0f Tax an person lia ie or pa rnent thereof and such person before having
ofa Person paid the ax has sferred the ownership of such vehicle or has
succeeding to ceased to be .n • 0_ - on or 0 01 of such vehicle, the person to
transfer of whom the owne . of': e .e . le has to be or the person / company/
the ownership, financier who has po 01 of such shall be liable to pay

possession or the said tax to the ax '0.
control of motor
vehicles.

(b) Nothing contained in thi tai eemed to affect the

liability to pay 0 said tax of o h transferred the ownership

or has ceased to e in 10.:                     - 01 0 S eh ehi le.


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THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1335

3. In case of Transport Vehicle under category of Taxation Schedule-Il
Article -I I III IlII IVNNIIVII _NIII, if the registered_ owner fails to pay the
Annual I Quarterly tax on due date or within the grace period as provided
under the AMV Taxation Act, 1936, the Registered owner shall be levied with
a fine Rs. 5/- per day for defaulting period (including the grace period).

4. (a) Every Registered owner of a Transport (Commercial) vehicle not
covered by one-time tax, while withdrawing the vehicle from use by

submitting From-'H' to get temporary exemption of Taxes, shall have to
deposit a sum of Rs. 501- 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 extension of From-'H' already submitted, the
registering authority may extend the From -'H' on application of the
registered owner for further period after realizing a fine of Rs. 5/- per day of

default.

5. In case of theft of vehicle (commercial) registering authority may exempt

further payment of taxes of the vehicle from the date I month of the theft on
the basis of final Police Report and report of Insurance Company regarding
settlement of the claim.

6. In assessment of M.V. Tax Taxes in case of Truck mounted vehicle I

Machinery; the cost of chassis and the cost of Machineries _I Equipments_

upon the truck shall be taken into account.

7. In addition to AMY tax payable under this Notification the owner or person

having possession or control of Motor Vehicle shall pay any tax or penalty
payable under this Act for any period that comes into effect from the date of
Notification issued under the provision of the Assam Motor Vehicle Taxation
Act, 1936 at such rates as applicable to such vehicles from time to time."

S. M. BUZAR BARUAH,

Secretary to the Government of Assam,
Legislative Department, Dispur.


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