The Delhi Motor Vehicles Taxation Act, 1962
# THE DELHI MOTOR VEHICLES TAXATION ACT, 1962


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# ARRANGEMENT OF SECTIONS

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SECTIONS

1. Short title, extent and commencement.

2. Definitions.

3. Levy of tax.

4. Declaration and payment of tax.

5. Issue of token.

6. Additional declaration

7. Liability for additional tax.

8. Production of certificate of insurance.

9. Liability to pay arrears of tax of person succeeding to the ownership, possession or control of

motor vehicles.

10. Refund of tax.

11. Penalty payable when tax not paid.

12. Arrears of tax and penalty recoverable as arrears of land revenue.

13. Exemptions.

14. Reduction of tax in cases of certain motor vehicles.

15. Effect of payment of tax in other States with respect to motor vehicles brought into Delhi.

16. Appeal.

17. Powers of police officers and other officers.

18. Penalty for incomplete and untrue declaration, etc.

19. Other penalties.

20. Utilization of the proceeds of tax.

21. Trial of offences.

22. Protection for bona fide acts.

23. Power to make rules.

24. Repeal.

25. Amendment of section 184, Act 66 of 1957.

SCHEDULE I.


SCHEDULE II.


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# THE DELHI MOTOR VEHICLES TAXATION ACT, 1962


# ACT NO. 57 OF 1962



[15th December, 1962.]

# An Act to impose a tax on motor vehicles in the Union territory of Delhi and for other matters
 connected therewith.


BE it enacted by Parliament in the Thirteenth Year of the Republic of India as follows:—


**1. Short title, extent and commencement.—(1) This Act may be called the Delhi Motor Vehicles**

Taxation Act, 1962.

(2) It extends to the whole of the Union territory of Delhi.

(3) It shall come into force on such date[1] as the [2][Administrator] may, by notification in the Official

Gazette, appoint.

**2. Definitions.—In this Act, unless the context otherwise requires—**

3[(a) “Administrator” means the Administrator of Delhi appointed by the President under article

239 of the Constitution;]


(b) “Delhi” means the Union territory of Delhi;


(c) “prescribed” means prescribed by rules made under this Act;


(d) “quarter” means a period of three months commencing on the first day of April, the first day

of July, the first day of October or the first day of January in each year;

(e) “registered owner” means the person in whose name a motor vehicle is registered under the

Motor Vehicles Act, 1939 (4 of 1939);


(f) “tax” means the tax levied under this Act;


(g) “taxation authority” means any person or authority appointed by the [2][Administrator] by

notification in the Official Gazette to exercise the powers and perform the duties conferred or
imposed upon a taxation authority by or under this Act;

(h) “token” means a ticket to be displayed on a motor vehicle as an indication that the tax has

been duly paid or that no tax is payable;


(i) “year” means the financial year;


(j) all words and expressions used, but not defined in this Act, and defined in the Motor Vehicles

Act, 1939 (4 of 1939), shall have the meanings respectively assigned to them in that Act.

**3. Levy of tax.—[ 4][(1) Subject to the other provisions of this Act, on and from the commencement of**

the Delhi Motor Vehicles Taxation (Amendment) Act, 1989, there shall be levied and collected on—

(a) all motor vehicles described in column (1) of Part A of Schedule I and used or kept for use in

Delhi, a tax at the rate specified in the corresponding entry in column (2) of the said Part;

(b) all motor vehicles described in column (1) of Part B of Schedule I and used or kept for use in

Delhi—

(i) on their first registration in Delhi, a one time tax at the amount specified in the

corresponding entry in column (2) of the said Part;

1. 1st April, 1963, vide notification No. G.S.R. 1254 (E), dated 18th September, 1962, see Gazette of India, Extraordinary,

Part II, sec. 3 (i).

2. Subs. by Act 17 of 1983, s. 2, for “Chief Commissioner” (w.e.f. 1-12-1983).
3. Subs. by s. 3, ibid., for clause (a) (w.e.f. 1-12-1983).
4. Subs. by Act 25 of 1989, s. 2, for sub-section (1) (w.e.f. 1-2-1990).


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(ii) the same having been earlier registered in Delhi or in any other State, then having regard

to the month of their first registration in Delhi or, as the case may be, in that other State, a one
time tax at the amount specified in the respective columns (3) to (14) of Part C of Schedule I:

Provided that where such motor vehicles are more than ten years old from the date of their first

registration, the owners thereof shall present the registration certificates of such motor vehicles to the
taxation authority for an endorsement therein to the effect that the motor vehicles are more than ten years
old and their use or keeping for use in Delhi do not attract any tax.]

1[(2) The Administrator may, by notification in the Official Gazette, increase from time to time, the

rate specified in Schedule I in relation to any motor vehicles:

Provided that the rate as so increased shall in no case exceed the rate as so specified by more than

twenty-five per cent. thereof:]

2[Provided further that any such increase shall not apply in respect of a motor vehicle specified in

Part B of Schedule I on which one time tax has been levied and collected.]


**4. Declaration and payment of tax.—(1) Every registered owner or person having possession or**

control of a motor vehicle used or kept for use in Delhi shall fill up and sign a declaration in the
prescribed form stating the prescribed particulars and shall deliver the same to the taxation authority
within the prescribed time.

(2) The tax to which a registered owner or person having possession or control of a motor vehicle

appears by such declaration to be liable under section 3 shall be paid by him,—

3[(a) where such vehicle is described in Part A of Schedule I,—

(i) for a year at the rate specified in the corresponding entry in column (2) thereof (hereinafter

referred to as the annual rate); or


(ii) for one or more quarters, at one-fourth of the annual rate for each quarter; or


(iii) for any period less than a quarter expiring on the last day of the quarter, at one-twelfth of

the annual rate for each complete month or part thereof included in such period; or

(b) where such vehicle is described in Part B of Schedule I, a one time tax at the amount specified

in the corresponding entry in column (2) in the said Part or, as the case may be, the amount specified
in the respective columns in Part C.]


(3) The tax shall be paid within such time and in such manner as may be prescribed.


(4) In calculating the tax due for any period less than one year, fraction of a rupee shall be counted as

a rupee.

**5. Issue of token.—(1) When a person pays the amount of tax leviable under section 3 in respect of**

any motor vehicle or proves to the satisfaction of the taxation authority that no such tax is payable in
respect of such vehicle, the taxation authority shall,—

(a) issue to such person a token in the prescribed form specifying therein the period for which

such tax has been paid or that no such tax is payable, and

(b) specify in the certificate of registration granted in respect of the vehicle under the Motor

Vehicles Act, 1939 (4 of 1939), or in the case of vehicles not registered under that Act, in a certificate
in such form as may be prescribed, that the tax has been paid for the period specified under clause (a)
or that no tax is payable in respect of that vehicle, as the case may be.

(2) No motor vehicle liable to tax under this Act shall be used or kept for use in Delhi unless the

registered owner or the person having possession or control of such vehicle has obtained a valid token in
respect of that vehicle, and that token is displayed on the vehicle in the prescribed manner.

1. Ins. by Act 17 of 1983, s. 4 (w.e.f. 1-12-1983).
2. The proviso added by Act 25 of 1989, s. 2 (w.e.f. 1-2-1990).
3. Subs. by s. 3, ibid., for clauses (a), (b) and (c) (w.e.f. 1-2-1990).


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**6. Additional declaration.—(1) When a motor vehicle used or kept for use in Delhi is altered or is**

proposed to be used in such manner as to render the registered owner or the person who has possession or
control of such vehicle liable to the payment of additional tax under section 7, such owner or person shall
fill up, sign and deliver in the manner provided in sub-section (2), an additional declaration and shall,
along with such additional declaration (accompanied by the certificate of registration in respect of such
motor vehicle), pay to the taxation authority an additional tax payable under that section which he appears
by such additional declaration to be liable to pay in respect of such vehicle.

(2) The additional declaration shall be in the prescribed form containing the prescribed particulars and

shall be delivered to the taxation authority after being duly filled up and signed within the prescribed
time. The additional declaration shall indicate clearly also the nature of alteration made in the motor
vehicle or, as the case may be, the altered use to which the vehicle is proposed to be put.

(3) On receipt of the additional tax under sub-section (1), the taxation authority shall issue to the

registered owner or the person who has possession or control of the vehicle, a fresh token in place of the
original token and shall cause an entry of such payment to be made in the certificate of registration.

**7. Liability for additional tax.—When any motor vehicle in respect of which a tax for any period is**

payable or has been paid, is altered during such period, or proposed to be used during such period in such
manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the
registered owner or the person who has possession or control of the vehicle, shall, in addition to the tax, if
any, due from him for that period, be liable to pay for the unexpired portion of such period since the
vehicle is altered or proposed to be used, an additional tax of a sum equal to the difference between the
amount of tax payable for such unexpired portion at the higher rate and the rate at which the tax was
payable or paid before the alteration or use of the vehicle for that portion; and until such additional tax
has been paid, the taxation authority shall not grant a fresh token in respect of the vehicle so altered or
proposed to be so used.

_Explanation—In calculating the unexpired portion under this section any broken period in a month_

shall be considered as a full month.

**8. Production of certificate of insurance.—Every registered owner or person having possession or**

control of a motor vehicle shall, at the time of making payment of the tax, produce before the taxation
authority a valid certificate of insurance in respect of the vehicle complying with the requirements of
Chapter VIII of the Motor Vehicles Act, 1939 (4 of 1939).

**9. Liability to pay arrears of tax of person succeeding to the ownership, possession or control of**

**motor vehicles.—(1) If the tax leviable in respect of any motor vehicle remains unpaid by any 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 been transferred or the person who has possession or control of such vehicle
shall be liable to pay the said tax to the taxation authority.

(2) Nothing contained in this section shall be deemed to affect the liability to pay the said tax of the

person who has transferred the ownership or has ceased to be in possession or control of such vehicle.

1[10. Refund of tax.—(1) When any person who has paid the tax in respect of a motor vehicle

produces before the taxation authority a certificate signed by the registering authority stating that the tax
token and the certificate of registration issued in respect of such vehicle have been surrendered on the
date specified by the registering authority in his certificate, such person shall, on an application made in
that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a
refund,—

(a) in a case where payment of tax has been made in accordance with clause (a) of sub-section (2)

of section 4, for each complete month of the period for which such tax has been paid and which is
unexpired on the date on which the tax token and the certificate of registration were surrendered, of
an amount equal to one-twelfth of the annual tax payable in respect of such vehicle; and

1. Subs. by Act 25 of 1989, s. 4, for section 10 (w.e.f. 1-2-1990).


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(b) in a case where payment of tax has been made in accordance with clause (b) of sub-section (2)

of section 4, at the rates specified in Schedule IA.

(2) When any person has paid the tax in respect of a motor vehicle and the vehicle is removed outside

Delhi before the expiry of the period for which the tax has been paid and taxed in another State or the
registration of such vehicle is cancelled before the expiry of the period for which the tax has been paid,
such person shall, on an application made in that behalf to the taxation authority and subject to such
conditions as may be prescribed, be entitled to a refund,—

(a) in a case where payment of tax has been made in accordance with clause (a) of sub-section (2)

of section 4, for each complete month of the period for which such tax has been paid, and during
which the vehicle was removed from Delhi or such vehicle’s registration is cancelled, of an amount
equal to one-twelfth of the annual tax payable in respect of such vehicle; and

(b) in a case where payment of tax has been made in accordance with clause (b) of sub-section (2)

of section 4, at the rates specified in Schedule IB.

(3) Where the rates of tax leviable under Part B of Schedule I are increased by notification in the

Official Gazette under sub-section (2) of section 3, the Administrator may, from time to time, by the same
notification or by a separate notification in the Official Gazette, correspondingly increase the rates of
refund payable under this section and the refund of tax payable in respect of the vehicles registered on or
after the date of such notification shall be at such increased rates.]

**11. Penalty payable when tax not paid.—When any registered owner or any person who has**

possession or control of any motor vehicle used or kept for use in Delhi is in default in making a payment
of the tax the taxation authority may direct that, in addition to the amount of arrears, a sum not exceeding
the annual tax payable in respect of such vehicle shall be recovered from him by way of penalty:

Provided that before giving any such direction the registered owner or such person shall be given a

reasonable opportunity of being heard.

**12. Arrears of tax and penalty recoverable as arrears of land revenue.—(1) Any tax due and not**

paid as provided for by or under this Act and any sum directed to be recovered by way of penalty under
section 11 shall be recoverable in the same manner as an arrear of land revenue.

(2) The motor vehicle in respect of which the tax is due or in respect of which any sum has been

directed to be recovered as penalty under section 11, or its accessories may be distrained and sold in
pursuance of this section whether or not such vehicle or accessories is or are in the possession or control
of the person liable to pay the tax or penalty.

**13. Exemptions.—(1) Where the registered owner or the person having possession or control of a**

motor vehicle is an agriculturist and that motor vehicle has been designed for agricultural operations and
is used solely for such operations in relation to his own land then, that vehicle shall be exempt from the
payment of the tax.

_Explanations.—For the purposes of this sub-section the expression “agricultural operations”_

includes,—

(i) tilling, sowing, harvesting, crushing of any agricultural produce or any other similar operation

carried out for the purpose of agriculture;

(ii) transport of manure, seeds, insecticides and other like articles required for work in the land

from the market to the land; and

(iii) transport of any agricultural produce from the land to the place of storage or from the place

of storage to the market.


(2) When the registered owner or the person having possession or control of a motor vehicle has

given previous intimation in writing to the taxation authority that the motor vehicle would not be used in
any public place for a particular period, being not less than one month, and deposits the certificate of
registration of such motor vehicle with the taxation authority and obtains an acknowledgement therefor
from that authority, he shall be exempt from the payment of the tax for that period.


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(3) Where the [1][Administrator] is of opinion that it is necessary or expedient in the public interest so

to do, he may, by notification in the Official Gazette, and subject to such conditions as he may specify in
the notification, exempt either totally or partially any class of motor vehicles other than those falling
under sub-section (1) or any motor vehicles belonging to any class of persons from the payment of the
tax.

**14. Reduction of tax in cases of certain motor vehicles.—Where the registered owner of a motor**

vehicle used or kept for use in Delhi is a co-operative society registered under any law relating to
co-operative societies for the time being in force, the tax payable in respect of that motor vehicle shall be
one half of the rates specified in Schedule I, if the taxation authority is satisfied, after such enquiry as it
deems fit that,—

(i) the co-operative society is solely enagaged in the business of transport of goods or passengers

or both from one place to another in motor vehicles;


(ii) at least seventy-five per cent. of the members of the co-operative society are its employees;


(iii) at least fifty per cent. of the members of the co-operative society are not related to each other;

and

(iv) the motor vehicle is used or kept for use exclusively for the purpose of the co-operative

society.

_Explanation—For the purposes of this section a member shall be deemed to be related to any other_

member if that member is the husband, wife, brother or sister or any lineal ascendant or descendant of
that other member.

**15. Effect of payment of tax in other States with respect to motor vehicles brought into Delhi.—**

Where in respect of a motor vehicle the tax payable under the law relating to taxation on motor vehicles
in force in any State has been paid in that State for any period and that motor vehicle is brought into Delhi
for use during that period, then,—


(i) no tax under this Act shall be payable in respect of that motor vehicle; and


(ii) the token issued in that State in respect of that motor vehicle shall be deemed to be a token

issued under this Act,

for such period or for a period of ninety days from the date on which the motor vehicle is brought into
Delhi, whichever is shorter:

Provided that the registered owner or the person having possession or control of the motor vehicle

complies with the provisions of sub-section (1) of section 4.

**16. Appeal.—(1) Any person who is aggrieved by any order or direction of the taxation authority**

may file an appeal before such person or authority, in such manner, within such time and on payment of
such fees, as may be prescribed.


(2) The appeal shall be heard and decided in such manner as may be prescribed.


(3) Every decision on such appeal shall be final and shall not be called in question in any court of

law.

**17. Powers of police officers and other officers.—Any police officer in uniform, not below the rank**

of Sub-Inspector or any other officer prescribed in this behalf may—

(a) enter at any time between sunrise and sunset any premises where he has reason to believe that

a motor vehicle is kept, or,

(b) require the driver of any motor vehicle in any public place to stop such vehicle and cause it to

remain stationary so long as may reasonably be necessary,


for the purpose of satisfying himself that the amount of the tax in respect of such vehicle, has been paid.


1. Subs. by Act 17 of 1983, s. 2, for “Chief Commissioner” (w.e.f. 1-12-1983).


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**18. Penalty for incomplete and untrue declaration, etc.—Whoever—**

(a) delivers in respect of a motor vehicle a declaration or additional declaration wherein the

particulars required by or under this Act to be therein set forth are not fully and truly stated, or

(b) obstructs any officer in the exercise of the powers conferred by clause (a) of section 17 or

fails to stop the motor vehicle when required to do so by such officer under clause (b) of that section,


shall on conviction be punishable—


(i) with fine which may extend to a sum equal to the annual tax payable in respect of such

vehicle; and

(ii) in the event of such person having been previously convicted of an offence under this section,

with fine which may extend to a sum equal to twice the annual tax payable in respect of such vehicle.


**19. Other penalties.—Whoever contravenes any of the provisions of this Act or the rules made**

thereunder other than those punishable under section 18 shall on conviction be punishable with fine which
may extend to one hundred rupees and in the event of such person having been previously convicted of an
offence under this section, with fine which may extend to two hundred rupees.

1[20. Utilization of the proceeds of tax.—The proceeds of the tax collected under this Act (which

shall form part of the Consolidated Fund of India) reduced by the cost of collection as determined by the
Central Government shall, if Parliament by appropriation made by law in this behalf so provides, be paid
to,—

(i) the Municipal Corporation of Delhi established under section 3 of the Delhi Municipal

Corporation Act, 1957 (66 of 1957);

(ii) the New Delhi Municipal Committee established under section 11 of the Punjab Municipal

Act, 1911 (Punjab Act 3 of 1911), as extended to Delhi; and


(iii) the Cantonment Board, Delhi, constituted under the Cantonments Act, 1924 (2 of 1924),


for the performance of their respective functions under the said Acts and the payment shall be made in
such proportion as may be prescribed.]

**21. Trial of offences.—No court inferior to that of a magistrate of the second class shall try an**

offence punishable under this Act.

**22. Protection for** **_bona fide acts.—No prosecution, suit or other proceedings, shall lie against the_**

taxation authority or any other authority for anything in good faith done or intended to be done under this
Act.

**23. Power to make rules.—(1) The** [2][Administrator] may, subject to the condition of previous

publication, make rules for carrying out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing provision,

the [2][Administrator] may make rules for all or any of the following matters, namely:—


(a) the time within which, and the manner in which, the tax shall be paid;


(b) the form of declaration and additional declaration, particulars to be stated therein and the time

within which the declaration or additional declaration shall be delivered under section 4 or section 6,
as the case may be;

(c) the form of the tax token and the manner in which the tax token shall be displayed in the

motor vehicle under section 5;


(d) the conditions subject to which refund of tax may be allowed under section 10;


1. Subs. by Act 36 of 1965, s. 2, for section 20 (w.e.f. 27-11-1965).
2. Subs. by Act 17 of 1983, s. 2, for “Chief Commissioner” (w.e.f. 1-12-1983).


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(e) the authority before which, the manner in which, the time within which and the fee on

payment of which, an appeal may be filed and the manner in which such appeal shall be heard and
decided under section 16;

(f) the issue of duplicate tokens and of certified copies of the records of the taxation authority and

the fees chargeable therefor;


(g) any other matter which is to be, or may be prescribed.


1[(3) Every rule made under this section and every notification issued under sub-section (2) of

section 3 [2][and sub-section (3) of section 10] shall be laid, as soon as may be, after it is made or issued,
before each House of Parliament, while it is in session for a total period of thirty days which may be
comprised in one session or in two or more successive sessions, and if, before the expiry of the session
immediately following the session or the successive sessions aforesaid, both Houses agree in making any
modification in the rule or notification, or both Houses agree that the rule should not be made or the
notification should not be issued, the rule or notification shall thereafter have effect only in such modified
form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be
without prejudice to the validity of anything previously done under that rule or notification.]

**24. Repeal.—(1) On and from the commencement of this Act, the Acts specified in Schedule II shall**

stand repealed.


(2) The repeal of the said Acts by sub-section (1) shall not affect,—


(a) the previous operation of the said Acts or anything duly done or suffered thereunder; or


(b) any right, privilege, obligation or right conferred, accrued or incurred under any of the said

Acts; or

(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against

any of the said Acts;

(d) any investigation, legal proceedings or remedy in respect of any such right, privilege,

obligation, liability, penalty, forfeiture or punishment as aforesaid;


and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any
such penalty, forfeiture or punishment may be imposed as if the said Acts had not been repealed.

(3) Subject to the provisions contained in sub-section (2) and notwithstanding the repeal of the Punjab

Motor Vehicles Taxation Act, 1924 (Punjab Act 4 of 1924), as extended to Delhi,—

(i) every declaration delivered under that Act in respect of any motor vehicle shall be deemed to

be a declaration delivered under this Act; and


(ii) every token issued under that Act and valid immediately before the commencement of this

Act, shall continue to be valid after such commencement for the unexpired portion of the period for
which it has been issued.

**25. Amendment of section 184, Act 66 of 1957.— In the Delhi Municipal Corporation Act, 1957,**

for section 184, the following section shall be substituted, namely:—

“184. Central Government to pay proceeds of entertainment and betting taxes to

Corporation.—The proceeds of the entertainment and betting taxes collected in Delhi under the
provisions, of the U. P. Entertainment and Betting Tax Act, 1937 (U.P. Act 8 of 1937), as extended to
Delhi (which shall form part of the Consolidated Fund of India) reduced by the cost of collection as
determined by the Central Government shall, if Parliament by appropriation made by law in this
behalf so provides, be paid to the Corporation for the performance of its functions under this Act.”.

1. Subs. by Act 17 of 1983, s. 5, for sub-section (3) (w.e.f. 1-12-1983).
2. Ins. by Act 25 of 1989, s. 5 (w.e.f. 1-2-1990).


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1[SCHEDULE I


(See section 3)


Description of motor vehicle Annual rate of tax for each motor vehicle

(1) (2)


Rupees


GROUP A.—Motor vehicles fitted solely with pneumatic

tyres

I. Motor vehicles (including tricycles) used for transport or
haulage of goods or materials, the registered laden
weight of which—

(a) does not exceed one tonne . . . . . . . . . . . . . . . Two hundred and twenty

(b) exceeds one tonne but does not exceed two tonnes . . Three hundred and ten

(c) exceeds two tonnes but does not exceed four tonnes . . Four hundred and seventy

(d) exceeds four tonnes but does not exceed six tonnes . . Six hundred and thirty

(e) exceeds six tonnes but does not exceed eight tonnes . . Seven hundred and eighty

(f) exceeds eight tonnes but does not exceed nine tonnes . . Nine hundred and forty

(g) exceeds nine tonnes but does not exceed ten tonnes . . Eleven hundred


(h) exceeds ten tonnes

II. Additional tax payable in respect of vehicles referred
to in Item I, used for drawing trailers—

(a) for each trailer the registered laden weight of which
does not exceed two tonnes

(b) for each trailer the registered laden weight of
which exceeds two tonnes:

Provided that two or more vehicles shall not be
chargeable under this Item in respect of the same
trailer.

III. Motor vehicles (including tricycles) plying for hire
and used for the transport of passengers, when—

(a) licensed to carry, in all not more than two

passengers (excluding driver)

(b) licensed to carry, in all more than two but not more

than four passengers (excluding driver and

conductor)

(c) licensed to carry, in all more than four passengers

but not more than six passengers (excluding
driver and conductor)

(d) licensed to carry, in all more than six passengers

but not more than eighteen passengers (excluding
driver and conductor)

(e) licensed to carry more than eighteen passengers

(excluding driver and conductor)

1. Subs. by Act 25 of 1989, s. 6, for Schedule I (w.e.f. 1-2-1990).


. . The rate specified in (g) above plus one hundred

and fifty-six rupees for every one tonne or part
thereof in addition to ten tonnes.

One hundred and fifty

Three hundred

One hundred

Two hundred

Three hundred and seventy-five

Six hundred and thirty

The rate specified in (d) above _plus ninety four_

rupees for every passenger in addition to
eighteen passengers.


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Description of motor vehicle Annual rate of tax for each motor vehicle

(1) (2)


Rupees


IV. Motor vehicles owned by Airline Companies or
Corporations for carrying passengers and staff—

(a) the seating capacity of which does not exceed four

(excluding driver)

(b) the seating capacity of which exceeds four but does

not exceed six (excluding driver)

(c) the seating capacity of which exceeds six but does

not exceed eighteen (excluding driver)


Two hundred

Three hundred and seventy-five

Six hundred and thirty


(d) the seating capacity of which exceeds eighteen The rate specified in (c) above plus ninety four

rupees for every person in addition to
eighteen persons.


V. Break-down vans used for towing disabled vehicles and
tower wagons used for maintenance of overhead electric
lines

GROUP B.—Motor vehicles other than those fitted solely

with pneumatic tyres

PART B


Three hundred and ten

The rates shown in Group A in this Part _plus_

fifty per cent. thereof.


Description of motor vehicle Amount

(1) (2)

Rupees

GROUP A—Motor vehicles fitted solely with pneumatic

tyres—

I. Motor cycles and tricycles (including motor scooters

and cycles with attachment for propelling the same by
mechanised power)—

(a) motor cycles, scooters (flat rate) . . . . . . . . . . . . . . . Four hundred

(b) scooterettes and autocycles (flat rate). . . . .. . . . . . . Two hundred

(c) tricycles (flat rate). . . . . . . . . . . . . . . . . . . . . . . . . . . Five hundred


(d) motor vehicles specified in (a) or (c) above used

for drawing a trailer or side car

II Motor vehicles (adapted and used for invalids) the
registered unladen weight of which does not exceed
three hundred kilograms

III Motor vehicles other than those liable to tax under the
foregoing provisions of this Schedule the registered
unladen weight of which—


The rate specified in (a) or (c) above plus one hundred

and fifty rupees

One hundred


(a) does not exceed one thousand kilograms. . . . . . . . . One thousand two hundred and fifty


(b) exceeds one thousand kilograms but does not

exceed one thousand and five hundred kilograms

(c) exceeds one thousand and five hundred kilograms

but does not exceed two thousand kilograms


One thousand and six hundred

Two thousand and three hundred


(d) exceeds two thousand kilograms. . . . . . . . . . . . . . . . . The amount specified in (c) above plus one thousand

and five hundred for every one thousand kilograms
or part thereof in addition to two thousand
kilograms.


-----

Description of motor vehicle Amount

(1) (2)

Rupees

IV Additional tax payable in respect of vehicles referred

to in Item III if such vehicles are used for drawing
trailers—


(a) for each trailer the registered unladen weight of

which does not exceed one tonne

(b) for each trailer the registered unladen weight of

which exceeds one tonne:

Provided that two or more vehicles shall not be

chargeable under this Item in respect of the same
trailer.

GROUP B.—Motor vehicles other than those fitter solely with

pneumatic tyres.


Six hundred

One thousand and two hundred

The amount shown in Group A of this Part _plus fifty_

per cent. thereof.


NOTE:—The registered unladen weight of motor vehicles shall be as specified in the certificate of registration.

PART C


Sl.

No

.


Age of the

motor vehicle

from the month
of first

registration


Group A of Part B—Amount on motor vehicles specified in Items— Group B of Part B

Motor vehicles

I(a) I(b) I(c) I(d) II III(a) III(b) III(c) III(d) IV(a) IV(b)


(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11 (12) (13)
(14)

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.
Rs.


01 more than one
year but not

more than two
years

02 more than two
years but not

more than three
years

03 more than three
years but not

more than four
years

04 more than four
years but not

more than five
years

05 more than five
years but not

more than six
years

06 more than six
years but not

more than seven
years


360 180 450 135 90 1125 1440 2070 1350 540 1080
The amount shown

for Goup A Motor

vehicles _plus fifty_

per cent. thereof.

320      160 400 120 80 1000 1280 1840 1200 480 960

280 140 350 105 70 875 1120 1610 1050 420 840

240 120 300 90 60 750 960 1380 900 360 720

200 100 250 75 50 625 800 1150 750 300 600

160 80 200 60 40 500 640 920 600 240 480


-----

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11 (12) (13) (14)


07 more than seven

years but not

more than eight

years

08 more than eight

years but not

more than nine

years

09 more than nine

years but not

more than ten

years

10 more than ten

years


120 60 150 45 30 375 480 690 450 180 360

80 40 100 30 20 250 320 460 300 120 240

40 20 50 15 10 125 160 230 150 60 120

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil


NOTES:—1. The amount indicated in column (6) is in addition to the amount specified in column (3) or (5).

2. The amount indicated in column (11) is for every one thousand kilograms or part thereof and in addition to the amount

specified in column (10).

3. The amount indicated in column (12) or (13) is in addition to the amount specified in column (8), (9), (10) or (11).

SCHEDULE IA

[See section l0 (I)(b)]

GROUP A.—Motor vehicles fitted solely with pneumatic tyres

PART 1.—Motor cycles, tricycles (including motor scooters and cycles with attachment for propelling the same by

_mechanised power)_

Rate of refund per quarter or part thereof


Sl.

No.


If after registration the vehicle is
not used for a quarter or more
and its age from the month of
first registration is—


Motor

cycles,

scooters


Scooterettes,

autocycles


Tricycles Vehicles specified in column (3) or
(5) used for drawing a trailer or side
car (for side car)


(1) (2) (3) (4) (5) (6)

Rs. Rs. Rs. Rs.

01 one year or less 5.00 2.50 6.00 1.75


02 more than one year but not more
than two years

03 more than two years but not more
than three years

04 more than three years but not
more than four years

05 more than four years but not
more than five years

06 more than five years but not more
than six years

07 more than six years but not more
than seven years

08 more than seven years but not
more than eight years

09 more than eight years but not
more than nine years


5.00 2.50 6.00 1.75

5.00 2.50 6.00 1.75

5.00 2.50 6.00 1.75

5.00 2.50 6.00 1.75

5.00 2.50 6.00 1.75

5.00 2.50 6.00 1.75

5.00 2.50 6.00 1.75

5.00 2.50 6.00 1.75


10 more than nine years Nil Nil Nil Nil


-----

PART II.—Motor vehicles (adapted and used for invalids) the registered unladen weight of which does not exceed three

_hundred kilograms_


Sl.

No.


If after registration the vehicle is not used for a quarter or more and
its age from the month of first registration is—


Rate of refund per quarter

Rs.


(1) (2) (3)

01 one year or less .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1.25

02 more than one year but not more than two years .  .  .  .  .  .  . 1.25

03 more than two years but not more than three years  .  .  .  .  .  . 1.25

04 more than three years but not more than four years .  .  .  .  .  . 1.25

05 more than four years but not more than five years.  .  .  .  .  .  . 1.25

06 more than five years but not more than six years.   .  .  .  .  .  . 1.25

07 more than six years but not more than seven years. .  .  .  .  .  . 1.25

08 more than seven years but not more than eight years.  .  .  .  .  . 1.25

09 more than eight years but not more than nine years  .  .  .  .  .  . 1.25

10 more than nine years Nil

PART III.—Motor vehicles other than those liable to tax under Part I or Part II


does not exceed

1000 kgs.


Sl.
No.


If after registration the vehicle
is not used for a quarter or more
and its age from the month of
first registration is—


Rate of refund per quarter when the registered unladen weight of the vehicle


exceeds 1500 kgs.
but does not
exceed 2000 kgs.


exceeds 2000 kgs. the
amount specified in
this column is for
every 1000 kgs. or part
thereof and is in

addition to the rate
specified in column (5)


exceeds 1000 kgs.
but does not exceed
1500 kgs.


(1) (2) (3) (4) (5) (6)

Rs. Rs. Rs. Rs.

01 one year or less 15.50 20.00 28.75 18.75


02 more than one year but not
more than two years

03 more than two years but not
more than three years

04 more than three years but not
more than four years

05 more than four years but not
more than five years

06 more than five years but not
more than six years

07 more than six years but not
more than seven years

08 more than seven years but not
more than eight years

09 more than eight years but not
more than nine years


15.50 20.00 28.75 18.75

15.50 20.00 28.75 18.75

15.50 20.00 28.75 18.75

15.50 20.00 28.75 18.75

15.50 20.00 28.75 18.75

15.50 20.00 28.75 18.75

15.50 20.00 28.75 18.75

15.50 20.00 28.75 18.75


10 more than nine years Nil Nil Nil Nil


-----

PART 1V.—Additional tax payable in respect of vehicles referred to in Part III if such vehicles are used for drawing trailers


Sl.

No.


If after registration the motor vehicle is not used for a
quarter or more and its age from the month of first
registration is—


For each trailer the registered unladen weight of which

does not exceed one tonne exceeds one tonne


(1) (2) (3) (4)

Rs. Rs,

01 one year or less .  .  .  .  .  .  .  .  .  .  .  . 7.50 15.00

02 more than one year but not more than two years. .  . 7.50 15.00

03 more than two years but not more than three years .  . 7.50 15.00

04 more than three years but not more than four years.  . 7.50 15.00

05 more than four years but not more than five years.   . 7.50 15.00

06 more than five years but not more than six years.  .  . 7.50 15.00

07 more than six years but not more than seven years .  . 7.50 15.00

08 more than seven years but not more than eight years. . 7.50 15.00

09 more than eight years but not more than nine years. . 7.50 15.00

10 more than nine years .  .  .  .  .  .   .   .   .   . Nil Nil

GROUP B.—Motor vehicles other than those fitted solely with pneumatic tyres

The rate shown in Group A plus fifty per cent. thereof.

_Explanation.—ln this Schedule “quarter” means a period of three months commencing on the first day of the month following the month_

in which the intimation of non-use of the vehicle on which the lumpsum tax has been levied and collected is given by the
owner to the taxation authority.

SCHEDULE IB

[See section 10(2)(b)]

GROUP A.—Motor cycles fitted solely with pneumatic tyres

PART 1.—Motor cycles, tricycles (including motor scooters and cycles wilh attachment for propelling the same by mechanised power


Sl.
No.


If after registration, removal or cancellation of
registration of vehicle takes place and its age from
the month of first registration is—


Motor cycles,

scooters


Rate of refund


Scooterettes,

autocycles


Tricycles Vehicles specified in

column (3) or (5)
used for drawing a
trailer or side car (for
side car)


(1) (2) (3) (4) (5) (6)

Rs. Rs. Rs. Rs.

01 one year or less .  .  .  .  .   .  .   .  .  .   . 360 180 450 135

02 more than one year but not more than two years  . 320 160 400 120

03 more than two years but not more than three years. . 280 140 350 105

04 more than three years but not more than four years. 240 120 300 90

05 more than four years but not more than five years. . 200 100 250 75

06 more than five years but not more than six years.  . 160 80 200 60

07 more than six years but not more than seven years. . 120 60 150 45

08 more than seven years but not more than eight years 80 40 100 30

09 more than eight years but not more than nine years. 40 20 50 15

10 more than nine years .  .  .  .  .  .  .  .  .  . . Nil Nil Nil Nil


-----

PART II.-Motor vehicles (adapted and used for Invalids) the registered unladen weight of which does not exceed three hundred kilograms


Sl.
No.


If after registration, removal or cancellation of registration of motor vehicles (adapted and used for

invalids) takes place and its age from the month of first registration—


Rate of refund


(1) (2) (3)

Rs.

01 one year or less .   .   .   .    .    .    .   .   .   .    .    .    .   .   .    .    .   .    .               90

02 more than one year but not more than two years.   .   .    .    .   .   .    .   .   .   .    . 80

03 more than two years but not more than three years .   .    .    .    .   .   .   .    .    .   . 70

04 more than three years but not more than four years .   .    .    .    .   .   .   .    .   .   . 60

05 more than four years but not more than five years .   .    .    .   .    .   .   .    .   .   . 50

06 more than five years but not more than six years .   .     .    .   .    .   .   .    .   .    . 40

07 more than six years but not more than seven years.   .    .    .    .    .   .   .    .   .   . 30

08 more than seven years but not more than eight years.  .    .    .    .    .   .   .    .   .   . 20

09 more than eight years but not more than nine years.   .    .    .    .    .   .   .    .   .   . 10

10 more than nine years.   .    .    .    .    .   .   .    .   .   .   .    .    .    .    . Nil

PART III.—Motor vehicles other than those Iiable to tax under Part I or Part II


Sl.

No.


If after registration, removal or cancellation of
registration of vehicles takes place and its age from
the month of registration—


Rate of refund per year when the registered unladen weight of the

vehicle


does not

exceed 1000
kgs.


exceeds
1000 kgs.

but does not
exceed
1500 kgs.


exceeds 1500 kgs.
but does not

exceed 2000 kgs.


exceeds 2000 kgs. the
amount specified in
this column is for
every 1000 kgs. or part
thereof and is in

addition to the rate
specified in column (5)


(1) (2) (3) (4) (5) (6)

Rs. Rs. Rs. Rs.

01 one year or less .  .  .   .   .   .   .   .   .   . 1125 1440 2070 1350

02 more than one year but not more than two years . . 1000 1280 1840 1200

03 more than two years but not more than three years. 875 1120 1610 1051

04 more than three years but not more than four years. 750 960 1380 900

05 more than four years but not more than five years . 625 800 1150 750

06 more than five years but not more than six years . 500 640 920 600

07 more than six years but not more than seven years. 375 480 690 450

08 more than seven years but not more than eight years 250 320 460 300

09 more than eight years but not more than nine years. 125 160 230 150

10 more than nine years.  .  .  .  .  .  .  .   .   . Nil Nil Nil Nil


-----

PART IV.—Additional tax payable in respect of vehicles referred to in Item VII—if such vehicles are used for drawing trailers


Sl.

No.


If after registration, removal or cancellation for

registration of a vehicle takes place and its age

from the month of first registration is—


Rate of refund

For each trailer the registered exceeds one tonne laden weight of which

does not exceed one tonne


(1) (2) (3) (4)

Rs. Rs.

01 one year or less.  .   .  .   .   .   .   .   .   . 540 1080

02 more than one year but not more than two years  . 480 960

03 more than two years but not more than three years. 420 840

04 more than three years but not more than four years. 360 720

05 more than four years but not more than five years. 300 600

06 more than five years but not more than six years . 240 480

07 more than six years but not more than seven years. 180 360

08 more than seven years but not more than eight years 120 240

09 more than eight years but not more than nine years. 60 120

10 more than nine years .  .  .   .  .  .  .  .  .  . Nil Nil

GROUP B.—Motor vehicles other than those fitted solely with pneumatic tyres. The rate shown in Group A _plus fifty per cent._

thereof.’.


-----

SCHEDULE II



[See section 24(1)]


1. The Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act 4 of 1924) as extended to Delhi.


2. The Punjab Motor Vehicles Taxation (Amendment) Act, 1940 (Punjab Act 2 of 1940) as extended to

Delhi.

3. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1954 (6 of 1954).

4. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1955 (2 of 1956).


5. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1956 (10 of 1956).


-----

