The Schedule

'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.