The Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 1987

1. (1) This Act may be called the Andhra Pradesh Motor Vehicles Taxation (Amendment) Bet, 1987.
2. (2) It shall come into force on the 1st April, 1987.

In the Andhra Pradesh Motor Vehicles Taxa- tion Act, 1963 (hkreinafter referred to as the Principal Act) in section 3,-

1. (i) after the first-proviso to subsection (2), -the. folIowing proviso shaU be inserted, naine1y:- " Provided further that in the case of qotor cycles (including motor scooters and cycles with or without attachment), invalid carriages, motor cars and jeeps and other nno-transport vehicles not - exceeding 2286 Kgs, in unladen weight excepl omrii buses and chas- ,sis of motor vehicles, the tax shall be levied at the rates specified in the Third Schedule."
2. (ii) in the second proviso, for the words "prbvi- ded further", the words "Provided also'' shall be, substituted.

Amendment 3. section 4 of the principal Act,-

1. (I) in subsection (I),-
2. (i) after clause (a), the following shall be inserted, namely:- "(aa) Notwithstanding anything in clause (a), the tax levied under the second proviso to sub-section

1. (2) of section 3 shall be for the life time of the motor vehicle and shall be paid in advance in lumpsum by the registered owner of the motor vehicle or any other person having possession or control thereof : Provided that if the tax in respect of the motor vehi- cles referred to in the second proviso to sub-section (2) of section 3 has already been paid under subsection
2. (2) of section 3 prior to the 1st April, 1987 the tax specified under the aforesaid second proviso shall be levied after the expiry of the period for which the tax was so paid and such tax shall be paid within one month from the date of the expiry of the said period.";
   • (ii) after clause (b), the following clause shall be inserted, namely :- "(bb) Notwithstanding anything in clause (b), where lumpsum tax has been paid as specified in clause
   • (aa) a refund of the tax at such rates as may be from time to time be notified by the Government, shall be payable subject to such conditions as may be speci- fied in the notification in the case of removal of the vehicle to any other State on transfer of owner- ship or change of address. ".
3. (2) in subsection
4. (3) to clause (a), the following proviso shall be added, namely :- " Provided that where a lumpsum tax is payable under this Act, payment of such tax by any person, shall be recorded in the certificate of registration and no licence shall be granted to such person.".

To section 6 of the Principal Act, the following proviso shall be added, namely :- " Provided that if the lumpsum tax under this Act has not been paid, the registered owner or the person having possession or control thereof shall, in addition to payment of the tax due, be liable to penalty which may extend to twice the lumpsum tax payable under clause

1. (aa) of sub-section

1. (1) of section 4.".

After the second Schedule to the principal Act, ,,,,,,,, the following Schedule shall be added, namely :- "Third Schedule (sek second proviso. to sub- jection

1. (2) a€ section 3). 1. Short title
2. (1) This Act may be called the Andhra short title Pradesh Motor Vehicles Taxation (Amendment) Bet, and Corn- 1987 + mencement. 2. Substitution of the Schedules for the First, Second and Third Schedules Substitution of the Schedules for the First, Second and Third Schedules:- For the First, Second and Third Schedules to the Principal Act, the following shall be substituted, namely:- 1. Short title and commencement Short title :- This Act may be called the Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 1992. 3. Insertion of new section In the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (hereinafter refered to as the principal Act), in section 3, in sub-section (2),-
   • (i) for the second proviso the following provisos shall be substituted namely:- " Provided further that in the case of motor cycles (with or without attachment), invalid carriages, motor cars and jeeps and other non-transport vehicles not exceeding 2286 Kgs in unladen weight and omni buses with a seating capacity of eight
3. (8) persons or more in all but not exceeding ten
4. (10) persons in all, High End Motor Cabs of the cost of three lakhs fifty thousand and above, the tax shall be levied at the rates specified in the Third Schedule. Provided also that in the case of Road Rollers the rate of tax shall be levied at the rates specified in the Fourth Schedule.". 1. Short title and commencement
5. (1) This Act may be called the Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 1987
6. (2) It shall come into force on the 1st April, 1987. 3. Substitution of the Third Schedule Substitution of the Third Schedule 1. Short title and commencement
7. (1) This Act may be called the Andhra short title Pradesh Motor Vehicles Taxation (Amendment) Bet, and Corn- 1987 + mencement.
8. (2) It shall come into force on the 1st April, 1987. 2. Amendment of section 3 Amendment 2. In the Andhra Pradesh Motor Vehicles Taxa- of. Sect ion 3. kt 5 tion Act, 1963 (hkreinafter referred to as the Principal 1 963. Act) in section 3,-
   • (i) after the first-proviso to subsection (2), ' -the. folIowing proviso shaU be inserted, naine1y:- r.* " Provided further that in the case of qotor cycles (including motor scooters and cycles with or without attachment), invalid carriages, motor cars and jeeps and other nno-transport vehicles not - exceeding 2286 Kgs, in unladen weight excepl omrii buses and chas- ,sis of motor vehicles, the tax shall be levied at the rates specified in the Third Schedule."
   • (ii) in the second proviso, for the words "prbvi- ded further", the words "Provided also'' shall be, substituted. 1. Short title and commencement
9. (1) This Act may be called the Andhra short title Pradesh Motor Vehicles Taxation (Amendment) Bet, and Corn- 1987 + mencement. 2. Amendment of section 3 Amendment 2. In the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (hkreinafter referred to as the Principal of. Sect ion 3. Act) in section 3,-
   • (i) after the first-proviso to subsection (2), -the. folIowing proviso shaU be inserted, naine1y:- " Provided further that in the case of qotor cycles (including motor scooters and cycles with or without attachment), invalid carriages, motor cars and jeeps and other nno-transport vehicles not - exceeding 2286 Kgs, in unladen weight excepl omrii buses and chas- ,sis of motor vehicles, the tax shall be levied at the rates specified in the Third Schedule."
   • (ii) in the second proviso, for the words "prbvi- ded further", the words "Provided also'' shall be, substituted. 3. Validation Validation of Tax levied and collected. 7. Notwithstanding any thing contained in any judgement, decree, order of any court, Tribunal or other authority to the contrary, the levy and collection of tax on any motor vehicle where contract carriages covered by inter-State, State-wide, District-wide permits and idle Contract carriages are misused as Stage carriages as specified in entry
   • (iv) in explanation
   • (vi) under item 4
   • (v) of the Schedule appended to the notification issued in G.O.Ms.No. 75, TR & B, dated 27-4-1993 as amended by G.O.Ms. No. 152, TR & B, dated 1-12-2001 which was subsequently amended in G.O.Ms. No. 77, TR & B, dated 1-6-2002, shall never be deemed to be invalid or never to have become invalid by reason only of the fact that such levy and collection of tax was made without a specific charging provision in the principal Act and accordingly, the levy and collection of such tax made on such Motor Vehicles as specified in the aforesaid Government order shall be deemed to have been lawfully levied and collected and accordingly:-
   • (a) no suit or other proceeding shall be maintained or continued in any Court against the State Government or any person or authority what so ever for the refund of any tax on Motor Vehicle; and
   • (b) no Court shall enforce any decree or order directing the refund of such tax. 1. Short title and commencement
10. (1) This Act may be called the Andhra Pradesh Motor Vehicles Taxation (Amendment) Bet, 1987.
11. (2) It shall come into force on the 1st April, 1987. 2. Amendment of section 3 In the Andhra Pradesh Motor Vehicles Taxa- tion Act, 1963 (hkreinafter referred to as the Principal Act) in section 3,-
    • (i) after the first-proviso to subsection (2), -the. folIowing proviso shaU be inserted, naine1y:- " Provided further that in the case of qotor cycles (including motor scooters and cycles with or without attachment), invalid carriages, motor cars and jeeps and other nno-transport vehicles not - exceeding 2286 Kgs, in unladen weight excepl omrii buses and chas- ,sis of motor vehicles, the tax shall be levied at the rates specified in the Third Schedule."
    • (ii) in the second proviso, for the words "prbvi- ded further", the words "Provided also'' shall be, substituted. 3. Insertion of new sections "3-A
12. (1) Notwithstanding anything contained in section 3, it shall be competent for the Government to provide for levying an additional tax in respect of a motor vehicle specified in one category or class notified under section 3, if misused or used not in accordance with the purpose for which the vehicle was registered, or the permit was granted, attracting higher rate of tax as a vehicle falling in another category or class: Provided that the additional tax so levied shall be a sum equal to the difference of amount between the tax already levied and collected and the tax which shall be leviable in respect of such vehicle falling in another category.
13. (2) The registered owner or the person who is in possession or control of such vehicle misused or used not in accordance with the purpose for which the vehicle was registered or the permit was granted, shall pay the additional tax so levied under sub-section (1). 3-B There shall be levied and collected an additional tax called “Green Tax” in addition to the tax levied under section 3, on the motor vehicles suitable for use on roads for the purpose of implementation of various measures to control air pollution in such manner to such categories, such amounts as may be notified: Provided that the rates of tax shall not exceed the maximum specified in the Fifth Schedule." 4. Amendment of First Schedule "4. In the First schedule to the principal Act, in entry 4,-
    • (i) Under item
    • (iv) against sub-item
    • (a) for the figures “1800” in column (2), the figures, “4000” shall be substituted.
      • (ii) item
      • (vii) and the corresponding entry relating thereto in column
14. (2) shall be omitted." 5. Amendment of Third Schedule In Third Schedule to the principal Act, in the table, in column 10, for the heading, the following heading shall be substituted namely:- “Omni buses with seating capacity between 8 in all and 10 in all and High End Motor Cabs of the cost of rupeesthree lakhs fifty thousands and above.”.

After the Third Schedule to the principal Act, the following schedules shall be added namely:- “FOURTH SCHEDULE (See Third Proviso to sub-section

1. (2) of Section 3) Sl. Period Rate of Tax No.

Road Rollers

(1) (2) (3)

1. At the time of registration

7.5 % (Seven and half of new vehicle percent) of the Cost.

2. If the vehicle is already

Registered and its age fromthe month of the Registration is:(i) Less than 3 years Rs. 7,700/-

1. (ii) More than 3 years and Less than 6 years. Rs. 6,600/-
2. (iii) More than 6 years Rs. 5,500/-

(See sub-section (1) of Section 3-B) Sl. Class of vehicles Amount of Tax No.(1) (2) (3) 1. Motor vehicles other than Transport vehicles which havecompleted 15 years from thedate of their registration,-(i) Motor Cycle Rs. 1000/- P.A. (ii) Other than motor Cycle Rs. 5000/- P.A. 2. Transport vehicles which have Rs. 5000/- P.A. completed 7 years from the dateof their registration. 7. Validation of Tax levied and collected Notwithstanding anything contained in any judgement, decree, order of any court, Tribunal or other authority to the contrary, the levy and collection of tax on any motor vehicle where contract carriages covered by inter-State, State-wide, District-wide permits and idle Contract carriages are misused as Stage carriages as specified in entry (iv) in explanation (vi) under item 4 (v) of the Schedule appended to the notification issued in G.O.Ms. No. 75, TR & B, dated 27-4-1993 as amended by G.O.Ms. No. 152, TR & B, dated 1-12-2001 which was subsequently amended in G.O.Ms. No. 77, TR & B, dated 1-6-2002, shall never be deemed to be invalid or never to have become invalid by reason only of the fact that such levy and collection of tax was made without a specific charging provision in the principal Act and accordingly, the levy and collection of such tax made on such Motor Vehicles as specified in the aforesaid Government order shall be deemed to have been lawfully levied and collected and accordingly:- (a) no suit or other proceeding shall be maintained or continued in any Court against the State Government or any person or authority what so ever for the refund of any tax on Motor Vehicle; and (b) no Court shall enforce any decree or order directing the refund of such tax. 8. Repeal of Ordinance 6 of 2006 The Andhra Pradesh Motor Vehicles Taxation (Amendment) Ordinance, 2006 is hereby repealed. 1. Short title and commencement (1) This Act may be called the Andhra Pradesh Motor Vehicles Taxation (Amendment) Bet, 1987. (2) It shall come into force on the 1st April, 1987. 2. Amendment of section 3 In the Andhra Pradesh Motor Vehicles Taxa- tion Act, 1963 (hkreinafter referred to as the Principal Act) in section 3,- (i) after the first-proviso to subsection (2), -the. folIowing proviso shaU be inserted, naine1y:- " Provided further that in the case of qotor cycles (including motor scooters and cycles with or without attachment), invalid carriages, motor cars and jeeps and other nno-transport vehicles not - exceeding 2286 Kgs, in unladen weight excepl omrii buses and chas- ,sis of motor vehicles, the tax shall be levied at the rates specified in the Third Schedule." (ii) in the second proviso, for the words "prbvi- ded further", the words "Provided also'' shall be, substituted. 3. Substitution of new section for section 12 For section 12 of the principal Act, the following section shall be substituted namely:- "12. Appeal:- any person aggrieved,- (a) by an order of levy of additional tax imposed under section 3-A; (b) by an order of levy under section 6; or (c) by the seizure under section 8, may within a period of thirtydays from the date of communication to him of the order of levy or the date ofseizure as the case may be, appeal to such authority inthe manner and on payment of such fees as may beprescribed.". 4. Repeal of Ordinance 5 of 2010 The Andhra Pradesh Motor Vehicles Taxation (Second Amendment) Ordinance (Ordinance No. 5 of 2010) is hereby repealed. 5. Amendment of the Principal Act "5. After the second Schedule to the principal Act, ,,,,,,,, the following Schedule shall be added, namely :- "Third Schedule (sek second proviso. to sub- jection (2) a€ section 3). 'THIRD SCHEDULE. ,I.lb!dr Cycles Cuts und JL~L~I (UIII UIIIC~ t1o11- i~tril~d~~g Tri- frmrsport ~clticlcs t~fhcr lltan Cycl c, ~lfotor 0121 ~~i-flrts~,s 1101 t,.~rrcrli~rg 3286 Scnofcrs nt~ri Kg$. irr L'LIV. 51. PuriorlJClr~~~ 01 Vc.lriclc~. CJ~CILP~ I 1i111 or ,VO. it 1- ftzvnliri -------A- - --7 Addilio~lr~I IIIPI~~. ci~ triage. Wcighi~tg I f'cbi~:~ ;rq I I7ci~I,i~r,g rn.r pu~obl~ nor tiiorv I?Io~,~ tl~trl ttwrtu t/tnt~ irr rrspec! of <kt-? !lmr1 500 500 A'zt. I 524 K,~.T. rid~ic/~s 111rdrr Vcl~rlies Ychiclt~s Kgs. L!f,lj' hrrr rjul brrt trot Cols. 6 lo 3 IIU~ cx- e-rccecl- - t~rut~ 111trr1 ltrnrp 1lru11 trscd /or L.CLJ~~IIX ills 1 5T-l k!:.,,, 2286 K:.r. dro\\ri~~~ P (I0 CC. 642 CC. ULII~. ULiI' tmilors. - a m Rs.. is. Rs, Rs. R5. R.5. RF . I. At tlic tin~t of Rrgistr:lticn of Netv Vchictcs. . . .. TOO 900 0 2,100 3,600 4,000 \ ,240 2. If thc v:lliclc is t~lrcrdy rcgis- icrrd l~nd its cgc from thu month of rcgistrntion is : I. morc thnn 2 ycnrs. . . 640 830 10 300.940 3,300 3,680 1,14Q 2. 3. 4. 5. 6. 7. 8. 9. so* ' I I.' 12. Morc'thnn 2 yc~~rs but not morr thnn 3 yc~~rs. Mort rlun 3 yc:m but not morr thnn 4 ytars. More thnn 4 ycnrs but not morc th:m 5 yycrs. Morc I~:III 5 yc:crs bu~ not more thm 6 yc':brs. More 11u11t 6 yc:m hut not morc thnn 7 yc:rrs. Morc th~n 7 ycnrs but not morr 1h.m 8 yenrs. Morc th:m 8 ytar!: but ]lot morc th~n 9 yam. Morc r11:1n 9 yclrrs but not morc th~n I0 ycn~s. M.orc th~n 10 yenrs but not morc than 11 ycnrs. , Morc thn 11 ye:m but nL, morc thnn 12 ycnrs. Morc t1mn 12 ycnrs. . 1,620 2.700 1,4W 1,400 1,300 1,100 1.140 1.8qO 980 I,m 820 1,700 Ma 950 400 630 260 300 . . Nil." 6. Amendment of the Principal Act "4. To section 6 of the Principal Act, the foUowing~mendn~~,-,t of ra-lion 6. proviso shall be added, namely :- " Provided that if the Iu~upsllln tax under this Act has not been paid, the registered owner or the person having possession oi control thereof shall, in addition to payment of the tax due, be liable to ' palty which may extend to-twice the lunlpsum tax payable under clause (aa) of sub-section (1) of section 4."." 7. Amendment of the Principal Act Notwithstanding any thing contained in any judgement, decree, order of any court, Tribunal or other authority to the contrary, the levy and collection of tax on any motor vehicle where contract carriages covered by inter- State, State-wide, District-wide permits and idle Contract carriages are misused as Stage carriages as specified in entry (iv) in explanation (vi) under item 4 (v) of the Schedule appended to the notification issued in G.O.Ms.No. 75, TR & B, dated 27-4-1993 as amended by G.O.Ms. No. 152, TR & B, dated 1-12-2001 which was subsequently amended in G.O.Ms. No. 77, TR & B, dated 1-6-2002, shall never be deemed to be invalid or never to have become invalid by reason only of the fact that such levy and collection of tax was made without a specific charging provision in the principal Act and accordingly, the levy and collection of such tax made on such Motor Vehicles as specified in the aforesaid Government order shall be deemed to have been lawfully levied and collected and accordingly:- (a) no suit or other proceeding shall be maintained or continued in any Court against the State Government or any person or authority what so ever for the refund of any tax on Motor Vehicle; and (b) no Court shall enforce any decree or order directing the refund of such tax. 8. Amendment of the Principal Act The Andhra Pradesh Motor Vehicles Taxation (Amendment) Ordinance, 2006 is hereby repealed. 1. Short title and commencement (1) This Act may be called the Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 2025. (2) It shall be deemed to have come into force on and from the 16th July, 2025. 2. Amendment of fifth Schedule In the Andhra Pradesh Motor Vehicles Taxation Act, 1963, in the fifth schedule, in S.No I, for item (a) (i), (ii) and (iii) against columns (2) and (3),the following shall be substituted, namely,- 3. Repeal of Ordinance No. 4 of 2025 (1) The Andhra Pradesh Motor Vehicles Taxation (Amendment) Ordinance, 2025 is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under this Act. 1. Short title and commencement (1) This Act may be called the Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 2025. (2) It shall be deemed to have come into force on and from the 16th July, 2025. 2. Insertion of section “3-C Levy of Road Safety Cess - There shall be levied and collected an additional tax called “Road Safety Cess” by the Licensing Authority, at the time of registration of motor vehicles liable to pay life tax, at the rates specified in the Tenth Schedule for the purpose of implementation of road safety measures.”. 3. Insertion of new Schedule - Tenth Schedule In the Principal Act, after the Ninth Schedule, the following new Schedule shall be inserted, namely, - 4. Repeal and savings of Ordinance No 1 of 2026 (1) The Andhra Pradesh Motor Vehicles Taxation (Amendment) Ordinance, 2026 is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under this Act.