The Arunachal Pradesh Motor Vehicles Taxation (Amendment) Act, 1993

1. (1) This Act may be called the Arunachal Pradesh Motor Vehicles Taxation (Amendment) Act, 2006.
2. (2) It shall come into force at once.

In the principal ACT, for the existing Schedule, the tollowlnq Schedule shall be substituted, namely:- 'THE SCHEDULE I. Onetime tax on personalized vehicles A. New personalised 4

1. (four) wheeler vehicles Articles Description of Vehicles Aate of one lime tax for 15 years Tax for every 5 years after 15 years

1. (1) Original cost price upto Rs. 3.00 lakh. 2.5% of the original cost Rs. 3,000/-
2. (2) Original cost price above Rs. 3 to 5 lakh. 2.70% of the original cost As. 3,500/-
3. (3) Original cost price above Rs. 5 to 10 lakh. 3% of the original cost As. 4,000/-
4. (4) Original cost price above Rs. 10 to 15 lakh. 3.5% of the original cost Rs. 4.500/-
5. (5) Original cost price above As. 15 to 18 lakh. 4% of the orig'lnal cost Rs. 5,000/-
6. (6) Original cost price above As. 18 to 20 lakh. 4.5% of the original cost Rs. 6,000/-
7. (7) Original cos! price above As. 20 lakh. 6.5% of the original cost Rs. 10,000/-
8. (8) Old vehicles requiring 10 be registered in Arunachal Pradesh on transfer from another state. One lime tax to be fixed after allowing a depredation al the rates 7% per annum of the tax payable for a new vehicle of the same category at the current cost price. 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 lime tax of the vehicle in other state. B. One time tax on personalized new two wheelers and three wheelers to be registered for the first time. Rate of one time lax for 15 years Tax for every 5 years after 15 years Two wheelers:- less Ihan 65 unladen weight As. 300/- Rs. 1200/- From 65 kgs 10 90 kgs unladen weight As. 500/- Rs. 2000/- From 90 kgs 10 135 kgs unladen weight As. soo/- Rs. 3000/- More than 135 kgs As. BOO/- As. 3500/- Threewheelers (Three seated) As. BOO/- Rs. 3000/- Trailer/sidecar allached to 2/3 wheelers Rs. 1000/- Old vehicle, require s to be register ed in Arunachal Pradesh on transfer from another slate One lime tax is 10 be fixed alter allowing a depreciation 01 7% per annum of another stale the lax payable for a new vehicle of the same category at the current COS! price. (ill Existing old vehicles and old vehicle requiring to pay the one time tax on transfer from another State or from other district or conversion. 10% al the original cost of the vehicle.

(i) New vehicles (0 be registered in the state for the first time. One time tax 10 be fixed after allowing a depreciation at the rale of 7% per annum of the lax payable for a new vehicle or the same category at the current cost price subject to maximum depreciation of 21%. D. Refund of the one time 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 one time tax paid for the said molar vehicle shall be entitled to claim a refund of Rs. 500/-. (ii) No refund of one time tax paid by three-wheeler commercial vehicles will be allowed. II. PASSENGER VEHICLES USED FOR COMMERCIAL PURPOSE Description of vehicle Annual Tax Quar1erly Tax (1) Passenger carrying capacity of 3 or less persons (three wheelers) As. 800/- Rs. 250/- (2) Passenger carrying capacity of 4 persons 10 6 persons (three wheelers) Rs. 1600/- As. 500/- (3) 4-wheeler vehicle with passengers carrying capacity of 6 or less persons licenced to operate in one city or region. Rs. 2400/- As. 700/- (4) 4-wheeler vehicles with passengers carrying capacity of 6 or less persons licenced 10 operate all over Ihe Slate. Rs. 4000/- Rs. 1200/- (5) Vehicles wilh passengers carrying capacity 01 7 10 12 persons. Rs. 5,000/- Rs. 1,500/- (6) Vehicles with passengers carrying capacity 13 10 30 persons. Rs. 7,000/- As. 2,000/- (7) Vehicles wllh passengers carrying capacity of more than 30 persons. Rs. 7,000/- + As. 80/- lor every seal above 30. Rs. 2,000/- + As. 20 for every seal above 30. (8) Delux Express buses with passengers carrying capacity more than 30. Rs. 8,000/- + Rs. 80/- for every seal above 30. Rs. 2,000/- + Rs. 20 for every seal above 30. (9) Super Delux bus with NC facilities with seating capacity more than 30. Rs. 40,000/- Rs. 11,000/- III. TRACTORS: (1) Not exceeding 2 MT Rs. 500/- As. 125/- (2) Exceeding 2 MT but not exceeding 5 MT Rs. 1000/- Rs. 250/- (3) Exceeding 5 MT Rs. 1500/- As. 400/- IV. TRAILERS DRAWN BY TRACTORS, JEEPS ETC. (1) Light trailer Rs. 500/- As. 125/- (2) Medium trailer Rs. 1200/- Rs. 200/- (3) Heavy trailer Rs. 2000/- Rs. 600/- V. MECHANICAL HYDROLIC CRANE MOUNTED ON MOTOR VEHICLES: (1) Not exceeding 3 MT Rs. 2,500/- Rs. 700/- (2) Exceeding 3 MT but not exceeding 5 MT As. 4,000/- or 0.25% of cost crane which ever is higher. Rs. 1,200/- or 0.062% of the cost of the crane which ever is higher. (3) Exceeding 5 MT As. 4,500/- + As. 400 lor every tone in excess 5 MT or 0.25% of Ihe cost or the crane which is higher. As. 1,200/- + Rs. 125/- for every ton in excess of 5 MT or 0.25% or me cost or the crane which ever higher. VI. VEHICLE USED FOR CARRIAGE OF GOODS ON HIRE: (1) Authorised to carry 1 MT or less Rs. 1,500/- Rs. 400/- (2) Exceeding 1 MT 10 3 MT As. 3,000/- Rs. 800/- (3) Exceeding 3 MT 10 9 MT Rs. 3,000/- + Rs. 500/- for every additional 1 MT above 3 MT. As. 150/- lor every addi- tional 1 MT above 3 MT. (4) Exceeding 9 MT Rs. 7,000/- + As. 100/- every additional 1 MT above 9 MT. As. 40/- for every addi- tional 1 MT above 9 MT. (5) Authorised to carry 12 MT and above As. 8,000/- + As. 250/- for every addi- tional 1 MT above 12 MT. Rs. 2,500/- + As. 50/- for every addi- tional 1 MT above 12 MT. VII. AMBULANCE & DEAD BODY CARRYING VAN: Rs. 2,500/- 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-II (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, MobUe 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 or 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, any tax or penalty as 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 10 time.'

'THESCHEDULE I.Onetimetaxonpersonalizedvehicles A. Newpersonalised4(four)wheelervehicles Articles Descriptionof Vehicles Aate of one lime taxfor15years Taxfor every 5years after15years (1) Original cost priceupto Rs. 3.00lakh. 2.5%of the original cost Rs.3,000/· (2) Original cost price above Hs. 3to5lakh. 2.70% of the original cost As.3,5001- (3) Original cost priceabove Rs. 5to10lakh. 3%of the original cost As.4,0001· (4) Original cost price above Rs. 10to15lakh. 3.5%of the original cost Rs.4.500/- (5) Original cost price above As. 15to18lakh. 4%of the orig'lnal cost Rs.5,000/- (6) Original cost price above As. 18 to 20 lakh. 4.5% of the original cost Rs.6,000/· (7) Originalcos!price above As. 20 lakh. 6.5% of the original cost Rs.10,000/· (8) Oldvehiclesrequiring10be registered in Arunachal Pradesh on transfer from anotherstate. Onelimetax to be fixed after allowing adepreda- lionaltherates 7% per annumof the taxpayable for a newvehicleof the samecategoryat the current cost price. Natet-Personalvehiclesottheofficersof thearmedforcesandCentral Government/Undertakingwho are coming to theStatetemporarilyon transferare exemptedfrom paymentof tax. providedhe has paid the one limetax of thevehiclein otherstate. B. One time tax onpersonalizednew twowheelersandthree wheelersto beregisteredfor the firsttime. Rate of one timelaxfor 15years Tax for every 5years after15years Twowheelers:- lessIhan65unladenweight As.300f- Rs.1200/- From 65kgs1090kgsunladenweight As.500f- Rs.2000/- From 90kgs10 135kgsunladenweight As.soo- Rs.3000f· More than 135kgs As.BOO/- As.3500f· Threewheelers(Threeseated) As.BOOf- Rs.3000f- Trailerfsidecarallachedto 2f3wheelers - Rs.1000f- Oldvehicle,requirsto beregisteredin ArunachalPradeshontransferfrom anotherslate Onelimetax is 10 be fixed alterallowinga depreciation01 7%per annumofanotherstale thelaxpayableforanew vehicleof thesame categoryat thecurrent COS!price. - C.For3 (three)wheeledcommercialvehicles(Passenger&goods Vehicle)fora periodof3 yearsalongwiththepermittofun for5years. (i) Newvehicles (0 be registered in thestatefor the first time. One time tax10be fixed after allowinga depreciationat the rale of 7%perannumof the laxpayable for a newvehicle or the same category at the currentcostpricesubjectto maximumdepreciationof 21%. D.Refundoftheonetimetaxonremovalorcancellationof registrationtakesplaceafterregistration. (l) Personalized2 and 4wheelervehicles,registeredinArunachal Pradeshbutpermanentlytransferredout of the State or on cancellationof registration. the one time tax paid for thesaidmolar vehicleshall beentitledtoclaima refund of Rs. 500/-. (ii) No refund of onetimetax paid bythree-wheelercommercialvehicles will beallowed. II.PASSENGERVEHICLESUSEDFORCOMMERCIALPURPOSE Descriptionofvehicle Annual Tax Quar1erly Tax (1) Passenger carryingcapacityof 3 or less As.800{- Rs.250/- persons (three wheelers) (2) Passenger carrying capacityof 4 persons Rs. 1600{- As. 500{- \0 6 persons (three wheelers) (3) a-wheelersvehicle withpassengers Rs. 2400/- As. 700/· carrying capacity of 6 or less persons licenced to operate in one cityor region. (4) 4-wheelervehicles withpassengers Rs.4000/· Rs. 1200/- carrying capaciLyof 6 or less persons licenced 10 operate all over Ihe Slate. (5) Vehicles wilhpassengerscarrying Rs. 5,000/- Rs. 1,500/- capacity0171012 persons. (6) Vehicles with passengers carrying capacity Rs. 7,000/- As. 2,000/- 1030 persons. (7) VehicleswlIllpassengerscarrying capacityofmorethan 30persons. Rs.7,000/-+ As.80/-lor every seal above30, Rs. 2,0001-+ As. 20 for every seal above30. (8) DeluxExpressbuseswithpassengers carryingcapacitymore than 30. Rs.8,000/-+ Rs.80/-for every seal above 30. Rs. 2,000/-+ Rs. 20 for everyseal above30. (9) SuperDelux bus withNCfacilities with Rs.40,000/- Rs.11,000/- seatingcapacitymore than 30.i: III. TRACTORS: (1) Not exceeding 2 MT Rs.5001- As. 125/- (2) Exceeding 2 MT but not exceeding 5 MT Rs.10001- Rs.250/- (3) Exceeding 5 MT Rs. 1500/- As.400/- IV.TRAILERSDRAWN BYTRACTORS,JEEPS ETC. (1) Lighttrailer Rs.5001- As.125/- (2) Medium trailer Rs. 1200/· Rs.2001- (3) Heavy trailer Rs. 2000/· Rs.6001- V.MECHANICAL.JHVDROLICCRANEMOUNTED ON MOTORVEHICLES: (1) Notexceeding3MT Rs.2,500/- Rs.700/- (2) Exceeding3 MT but notexceeding5 MT As.4,000/-or 0.25% ofthe cost crane which ever is higher. Rs.1,200/- or0.062%of che cost of (he crane which ever is higher. (3) Exceeding5 MT As.4,5001-+ As. 400 lor everylonein excess5MT or0.25%of Ihecostor thecrane which is higher. As. 1,2001-+ Rs.1251·{or every ton in excessof 5 MTor0.25% ormecost 01the crane which ever higher. VI. VEHICLE USED FORCARRIAGEOF GOODS ONHIRE: (1) Authorisedto carry 1 MT or less Rs.1,5001· Rs.400/- (2) Exceeding1 MT \0 3 MT As.3,0001- As.800/- (3) Exceeding3 MY \0 9 MT Rs.3,000/-+Rs.800/-+ Rs.500/-for As.1501-lor everyaddl- every addi- tional 1 MT trona! 1 MT above 3 MT. above 3 MT (4) Exceeding9 MT Rs.7,000/·+As.2,000/-+ As.100f-every As. 40/· for addilional1 MT every addi- above9Mr.lional1 MT above9 MT. (5) Authorisedtocarry12 MT and above As.8,000/-+ As.2501-for everyaddi- uonattMT above 12 MT. As.2,500/-+ As.501-for everyaddi- lionallMT above12MT. VIJ.AMBULANCE&DEAD BODY CARRYING VAN: Rs. 700/- VIII.VEHICLESUSED PARTLY FOR THE CONVEYANCE OF PASSENGERSAND THEIRPERSONALLUGGAGEAND PARTLY FOR CONVEYANCE OF GOODS: (1) Tax payableunderArt-fl (2) TheTax payableunderArt·VI IX. ANY OTHERTRANSPORT VEHICLE AnnualRate of Tax Any otherTransportVehicles 1 %of the cost of the chassis/ vehicle. Note:The cos! of oldchassis/vehicleliable to pay tax willhave to beassessedas perguidelines issuedbyGovernmentand the cost orthechassis/vehicleonce assessedwillcontinue tillthe vehicle isdisposedoff. Note:Inadditionto taxpayableunderthisnotification,there shall be paid by theownerorpersonhavingpossessionorcontrolof amotor vehicle,any tax orpenaltyas .....as payableunderthis Act for anyperiod to thecoming into force of thisnotificationissuedundertheprovisionsof theArunachalPradesh,MotorVehicle Taxation Act, 1984 at such rates aswereapplicable tosuch vehicle from time 10 time." Note:Publishedin theArunachalPradeshGazette,ExtraordinaryNo. 105 Vol. XIV, dated 15thDecember,2006.