Vidhi Codex

The Bihar Motor Vehicle Taxation Act, 1994

The Bihar Motor Vehicle Taxation Act, 1994

Tax199434 sections

This law establishes the comprehensive framework for collecting motor vehicle taxes in Bihar, ensuring that owners of various vehicle types including transport vehicles, personal automobiles, and motorcycles pay a fee based on usage and weight. It applies to all registered vehicles within the state, while providing specific exemptions for agricultural use, battery-operated vehicles, and newly imported buses. The legislation empowers the government to set tax rates through appointed officials and enforce compliance through token issuance, thereby generating essential state revenue for infrastructure development and public services while encouraging greener vehicle ownership.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Taxation Officer
  4. 4. Exemption for vehicles used solely for agricultural purposes
  5. 5. Levy of tax
  6. 6. Tax payable by dealer or manufacturer
  7. 7. Payment of tax
  8. 9. Payment of Motor Vehicle Tax
  9. 10. Rebate on advance payment of annual tax
  10. 11. Tax Token and Receipt
  11. 12. Refusal of tax receipt
  12. 13. Liability for payment of tax on successor
  13. 14. Restriction on operation of transport vehicles registered in other States without payment of tax
  14. 15. Power of State Government to grant exemption from tax
  15. 17. Liability for payment of tax from cessation of use
  16. 18. Refund of tax
  17. 19. Assessment of tax and its write-off
  18. 20. Use of motor vehicle
  19. 21. Recovery of tax, penalty and fine as arrears of land revenue
  20. 21A. Requirement of bank account and financial stability certificate
  21. 22. Search and Seizure
  22. 23. Liability to pay fine for non-payment of tax on time
  23. 25. Restriction on use of motor vehicle
  24. 27. Revision
  25. 28. Penalty
  26. 29. अपराध का शमन
  27. 30. अधिकारिता का वर्जन
  28. 31. Power to make rules
  29. 32. निरसन और व्यावृति
  30. 28 (continued/subs). Penalty
  31. Schedule-I, Part-G. Rate-table of Motor Vehicles (See sub-section (1) of Section 5)
  32. Three Wheelers. Three Wheeler Taxation
  33. Other Vehicles. Rates for other vehicles
  34. Schedule-2. Table of rates of additional motor vehicle tax on transport vehicles (See sub-section (2) of Section 5)

PDF: pending for this language.