A & B was last amended by 2010 Amendment

Act ( 14 of 2010 ) s 4 wef 5/8/2010. (i) (ii) (iv) ***[A.New Personalized 4(four) wheeler Vehicles Article Description of vehicle Rate of tax for 0-10 years Rate of tax for 2 Rate for abo: years after 10 12 years years 1. Original cost price upto 2% of the original Rs 1000 Rs 5.00 lakh cost 2. Original cost price 3% of the original Rs 1500 above Rs 5 to 10 lakh cost 3. Original cost price 3% of the original Rs 1700 above Rs 10 to 15 lakh cost 4. Original cost price 4% of the original Rs 2000 above Rs 15 to 20 lakh cost 5. Original cost price 5% of the original Rs 3000 above Rs 20 lakh cost 6. Old vehicles requires to One time tax to be fixed be registered in after allowing depreciation at the rate Arunachal Pradesh on of 7% per annum of the transfer from another tax payable for a new state vehicle for a new vehicle of the same category, at the current price. Je Note : Personal vehicles of the officers of the armed forces and Central Government/Undertaking who are coming to the State temporarily on transfer are exempted from payment of tax, provided he has paid the one time tax of the vehicle in other State" Q) B. One time tax on personalized ne,v two wheelers and three ,vheelers to be registered for the first time. Article Description of vehicle ·- Rate of one time tax for ten tax for every 5 years years after 10 TWO WHELLER$ years - 1. Less than 65 kgs unladen weight Rs 1000 Rs 300 ·-- 2. From 65 kgs to 90 kgs unladen Rs 1700 Rs 500 weight 3. From 90 kgs to 135 kgs unladen Rs 2500 Rs 800 weight -- 4. More than 135 kgs Rs 3000 Rs 800 - 5. Three wheelers(three seated) Rs 3500 Rs 800 - 6. Trailers/side car attached to 2/3 Rs 1000 wheelers ·- 7. Old vehicle requires to pay the one time One time tax to be tax on transfer from another State or fixed after allowing conversion. depreciation at the rate of 7% per annum of the tax payable for a new vehicle of the same category at the current cost price. - ***[ (Entry A & B was amended by 2010 Amendment Act ( 14 of 2010) s 2 wef 5/8/2010. **[C. For 3 (three) wheeled commercial vehicles (Passenger & goods Vehicle) for a period of 3 years along with the permit to run for 5 years. New vehicles to be registered the state for the First time in 10°/o of the original cost of the vehicle Existing old vehicles and old vehicles requiring to pay the onetime tax on transfer from another state or from other district or conversion. One time tax to be fixed after allowing a depreciation at the rate of 7% per annum of the tax payable for a new vehicle of the same category at the current cost price subject to maximum depreciation of 21 °/o D. Refund of the onetime tax on removal or cancellation of registration takes place after registration. (i) Personalized 2 and 4 wheeler vehicles, registered in Arunachal Pradesh but permanently transferred out of the State or on cancellation of registration, the onetime tax paid for the said motor Vehicle shall be entitled to claim a refund of Rs. 500/-. (ii) No refund of onetime tax paid by three-wheeler commercial vehicles will be allowed. II. PASSENGER VEHICLES USED FOR COMMERCIAL PURPOSE sl Description of vehicle Annual Tax Quarter! - Passenger carrying capacity of 3 or less Rs 800/- Rs 250/- persons (three wheelers) Passenger carrying capacity of 4 Rs 1600/- Rs 500/- persons to 6 persons (three wheelers) - f 3 I 4-wheelers vehicle with passengers Rs 2400/- Rs 700/- I carrying capacity of 6 or less persons licenced to operate in one city or region - 4-wheeler vehicles with passengers Rs 4000/- Rs 1200 carrying capacity of 6 or less persons licenced to operate all over the State. -- Vehicles with passengers carrying Rs 5000/- Rs 1500 capacity of 7 to 12 persons. 6. Vehicles with passengers carrying Rs 7000/- Rs 2000 capacity of 13 to 30 persons. Vehicles with passengers carrying Rs 7000/- + Rs 2000 capacity of more than 30 persons. Rs 80/- for +Rs 20 every seat every se above Rs above 3 30. Delux Express buses with passengers Rs 8000/- + Rs 2000 carrying capacity more than 30. Rs 80/- for +Rs 20 every seat every se above Rs above 3 30. Super Deluxe bus with A/C facilities with Rs 40,000/- Rs 11,0 seating capacity more than 30. -- /- I- I- /- for at /- for at 00/- l 111. TRACTORS: (1) Not exceeding 2 MT (2) Exceeding 2 MT but not exceeding 5 MT (3) Exceeding 5 MT Rs. Rs. 500/- Rs. 1000/ Rs 1500 Rs 125 Rs 250/- Rs 400/- IVTRAILERS DRAWN BY TRACTORS, JEEPS ETC. /1) Light trailer Rs. 500/- (2) Medium trailer Rs. 1200/- (3) Heavy trailer Rs. 2000/- Rs. 125/- Rs. 200/- Rs. 600/- V. MECHANICAL/HYDROLIC CRANE MOUNTED ON MOTOR VEHICLES: (1) Not exceeding 3 MT (2) Exceeding 3 MT but not exceeding 5 MT Rs. 2,500/- Rs. 4,000/- or 0.25°/o of the cost crane which ever is higher. Rs. 700/- Rs. 1,200/- (3) Exceeding 5 MT Rs. 4,500/- + Rs. 400 for every tone in excess 5 MT or 0.25°/o of the cost Of the crane which is higher ·- (1) Authorised to carry Rs 1500/- Rs 400/- 1 MT or less (2)Exceeding 1 MT to 3 Rs.3,000/- Rs 800/- MT (3) Exceeding 3 MT to Rs 3000/- + Rs 500/- Rs 800/- + Rs 150/- f 9 MT for every additional every additional 1 MT 1 MT above 3MT above 3MT (4) Exceeding 9 MT Rs 7000/- + Rs 100/- Rs 2000/- + Rs 40/- f for every additional every additional 1 MT 1 MT above 9MT above 9MT (5) Authorised to carry Rs 8000/- + Rs 250/- Rs 2500/- + Rs 50/- f 12 MT and above for every additional every additional 1 MT 1 MT above 12 MT above 12 MT or or or AMBULANCE & DEAD CARRYING VAN: Rs 2500/- Rs 700/- VIII. VEHICLES USED PARTLY FOR THE CONVEYANCE OF PASSENGERS AND THEIR PERSONAL LUGGAGE AND PARTLY FOR CONVEYANCE OF GOODS: (1) Tax payable under Art-I/ (2) The Tax payable under Art-VI IX. ANY OTHER TRANSPORT VEHICLE Annual Rate of Tax Any other Transport Vehicles not covered under any category above such as Dumper, Excavator, Camper Van, Trailer Cash Van, Mobile Canteen, Mobile Clinic, Fork lift, Two Truck, Rig Mobile, Cementing Unit etc. 1 % of the cost of the chassis/ Vehicle. Note: The cost of old chassis/ vehicle liable to pay tax will have to be assessed as per guidelines issued by Government and the cost of the chassis/vehicle once assessed will continue till the Vehicle is disposed off. Note: In addition to tax payable under this notification, there shall be paid by the owner or person having possession or control of a motor vehicle, ar y tax or penalty as was payable under this Act for any period to the coming into force of this notification issued under the provisions of the Arunachal Pradesh Motor Vehicle Taxation Act, 1984 at such rates as were applicable to such vehicle from time to time.] **[ (Part C to IX) amended by 2006 Amendment Act ( 13 of 2006J s 4 Vv' __ 6/12/2006. ***[X. No Vehicle, once registered in any district in the State, shall be re-registered. Re registration of vehicle shall only be done in case of Inter-State transfer or conversion]. ***[ (Inserted by 2010 Amendment Act ( 14 of 2006 ) s 2 wef 5{8/2010.