Amendment of Schedule

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.”.