Schedule I

Part-A Rate chart of one-time tax for Personal Vehicles [See Sub-section (1) of section-7] Clause Sl. No. Stages of Registration Class of Motor Vehicles Motor Cycle Motorcars, Jeep and Omnibuses up to seating capacity of 12 used for personal use 1 2 3 4 5 A Up to one year of age at the time of registration or first registration One time tax at the rate of 7% cost of vehicles excluding VAT One time tax at the rate of 7% cost of vehicles excluding VAT B If the Motor vehicle is already registered and its age from the first registration is Percentage of one time tax levied under Clause-A Column(4) Percentage of one time tax levied under Clause-A Column(5) 1 More than one year but not more than two years 95% 95% 2 More than two years but not more than three years 90% 90% 3 More than three years but not more than four years 85% 85% 4 More than four years but not more than five years 80% 80% 5 More than five years but not more than six years 75% 75% 6 More than six years but not more than seven years 70% 70% 7 More than seven years but not more than eight years 65% 65% 8 More than eight years but not more than nine years 60% 60% 9 More than nine years but not more than ten years 55% 55% 10 More than ten years but not more than eleven years 50% 50% 11 More than eleven years but not more than twelve years 45% 45% 12 More than twelve years but not more than thirteen years 40% 40% 13 More than thirteen years but not more than fourteen years 35% 35% 14 More than fourteen years but not more than fifteen years 30% 30% 15 More than fifteen years 25% 25% बहार गजट (असाधारण), 1 अूील 2013 10. Amendment of the serial no.-3a(ii) of part-c of the schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994-— Serial no.-3a(ii) of part-c of the schedule-1 of the Bihar Motor Vehicle Taxation Act 1994 shall be substituted by the following, namely- " (ii) (a) One time tax @ 5% of the vehicle cost excluding VAT shall be levied at the time of registration for a period of 15 years for taxi/maxi cab/motor cab. (b) Taxi seating capacity upto 4, (excluding driver) registered previously shall have to pay Rs. 3200/- per annum. (c) Taxi/Motor cab/Maxi cab having seating capacity more than 4 (excluding driver) shall have to pay Rs. 3200/- per annum and in addition thereof Rs. 500/- per seat per annum for more than 4 seats. “Provided that one time tax as applicable for maxi/motor cabs/ maxi cabs shall be levied on the basis of age from the vehicles already registered for more than one year as per schedule-1 part-A of Bihar Motor vehicle Taxation Act, 1994 (as Amended).” 11. Amendment of the part-C of schedule-1 serial no.-3(C) of the Bihar Motor Vehicle Taxation Act, 1994—In the said Act Part-C of schedule-1 serial no.-3(C) shall be substituted by the following, namely.— “3(C) : Three Wheeler - (a) Three Wheeler with seating capacity not more than 4 persons (excluding the driver). A one time tax of Rs. 9000/- shall be levied for 15 Years for new registered vehicle. or Three wheelers – (i) A one-time tax of Rs. 6,000/- on all three wheelers up to one year of age at the time of registration for a period of ten years from the date of first registration in the State : (ii) A one time tax of Rs. 6,000/- for a period of five years on three wheelers which are more than ten years old. (b) Three wheelers with seating capacity up to 7 persons (excluding the driver) – A one time tax of Rs. 13500/- shall be levied for 15 Years from new registered vehicles. or (i) A one-time tax of Rs. 9,000/- on all three wheelers up to one year of age at the time of registration for a period of ten years from the date of first registration in the State. (ii) A one time tax of Rs. 9,000/- for a period of five years on three wheelers which are more than ten years old. 12. Amendment of serial no.-4 of the schedule-1 part-C of the Bihar Motor Vehicle Taxation Act, 1994.—Serial no. 4 of schedule-1 part-C of the Bihar Motor Vehicle Act 1994 shall be substituted by the following; namely— " 4. Transport vehicles other than goods carriages, motor cabs and maxi cabs excluding of the driver and conductor. Annual Rate of Tax (a) Seating capacity not less than 13 persons and not more than 26 persons. (b) Seating capacity not less than 27 persons and not more than 32 persons. (c) Seating capacity 33 persons or more. (d) Volvo, Mercedez and equivalent bus. Rs. 500/- per seat, per annum. Rs. 550/- per seat, per annum. Rs. 650/- per seat, per annum. Rs. 1000/- per seat, per annum बहार गजट (असाधारण), 1 अूील 2013 Provided that the tax calculation for all passenger vehicles shall be done according to the minimum seating capacity prescribed for the general buses on the basis of their wheel base." 13. Amendment of schedule-1 of Bihar Motor Vehicle Taxation Act, 1994—The following parts of serial no. 1 part-C of schedule-1 of the Bihar Motor Vehicle Taxation Act 1994 shall be deleted. (1) Serial no. 1 Deleted 14. Amendment of schedule-II of Bihar Motor Vehicle Taxation Act, 1994—In the said Act the following parts of the schedule-II shall be deleted. i. Serial no.-2 (b) Deleted ii. Serial no.-3 Deleted By order of the Governor of Bihar, VINOD KUMAR SINHA, Secretary to Government. ————— अधी.क, सिचवालय मुिणालय, बहार, पटना ारा ूकािशत एवं मु2ित। बहार गजट (असाधारण) 261-571+400-ड 0ट 0पी0। Website: http://egazette.bih.nic.in