For 3 (three) wheeled commercial vehicles (Passenger & goods Vehicle) fora period or 3 years along with the permit to run for 5 years.

(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.'