Schedule V

(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 Repeal of Ordinance 6 of 2006 The Andhra Pradesh Motor Vehicles Taxation (Amendment) Ordinance, 2006 is hereby repealed. 1.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.