The Bihar Motor Vehicle Taxation Act, 1994

(1) This Act may be called the Bihar Motor Vehicle Taxation Act, 1994.

In this Act, unless the context otherwise requires:- (a) "Additional motor vehicle tax" means the tax levied under sub-section (2) of section 5 of this Act; (b) "Certificate of registration", "goods", "stage carriage", "contract carriage", "public service vehicle", "private service vehicle", "motor vehicle", "motor cycle", "motor car", "trailer", "unladen weight", "registering authority", "tractor", "transport vehicle" shall have the same meaning as specified in the Motor Vehicles Act, 1988 (Act No. 59, 1988); (c) "Motor vehicle tax" means the tax levied under sub-section (1) of section 5 of this Act; (d) "Lump sum tax" means the tax levied on personal vehicles under Section 7 of this Act; (e) "Vehicle owner" means the person in whose name the vehicle is registered, or the person who possesses and controls the vehicle; (f) "Passenger" means a person travelling in a public service vehicle or a private service vehicle, other than the driver, conductor, or other employees on duty; (g) "Personal vehicle" means a motor cycle (including moped, scooter, and cycles driven by mechanical power) and motor car having a seating capacity of more than three and not exceeding five, used purely for private purpose; (h) "Prescribed" means prescribed by rules made under this Act; (i) "Registered owner" means the person in whose name the vehicle is registered under the Motor Vehicles Act, 1988; (j) "Appellate authority" means the authority specified under section 26 of this Act; (k) "Revision authority" means the authority specified under section 27 of this Act; (l) "Schedule" means the Schedule appended to this Act; (m) "Taxation officer" means the officer appointed as taxation officer under section 3 of this Act; (n) "Tax token" means the token issued under the provisions of this Act; (o) "State Transport Officer" means the State Transport Officer appointed by the State Government; (p) "Year" means the financial year.

The State Government may, by notification in the official gazette, appoint any person as a taxation officer for any specified area to perform the duties and exercise the powers conferred under this Act or the rules made thereunder.

This Act shall not apply to such vehicles which are used solely for agricultural purposes. Explanation- Vehicles used for carrying goods produced by agriculture shall not be considered as used solely for agricultural purposes under this section.

(1) Subject to the other provisions of this Act, from the date of commencement of this Act, every registered vehicle shall pay motor vehicle tax at the rates specified in Schedule I. (2) Subject to the other provisions of this Act, from the date of commencement of this Act, the owner of every transport vehicle shall pay additional motor vehicle tax at the rates specified in Schedule II. [Note: The proviso regarding Omni bus for personal use has been repealed.] (3) The State Government may, by notification, increase the rates of tax specified in the Schedule from time to time. (4) All vehicles covered under the definition of "Battery operated vehicle" under the Central Motor Vehicles Rules, 1989, shall be given a 50 percent exemption on the total tax, including additional motor vehicle tax. (5) Stage carriages with a seating capacity of not less than 13 persons, which are not more than one year old at the time of application for exemption and run on routes notified by the government within city corporation limits, shall be given a 50 percent exemption on the total tax, including additional tax. (6) Every vehicle owner possessing a registered transport vehicle older than 12 years, excluding three-wheelers, tractors, and trailers, shall be liable to pay 10 percent of the total tax including additional tax as "Green Tax".

A manufacturer or dealer of motor vehicles shall pay tax at the annual rate specified in Schedule II instead of Schedule I in respect of motor vehicles held in his possession during the course of his business as a manufacturer or dealer under a trade certificate approved under the Central Motor Vehicles Rules, 1989.

(1) Lump sum tax for the entire life of personal vehicles [or Omni bus category vehicles of six to twelve seating capacity for private use] shall be levied at the time of registration at the rates specified in Schedule I: Provided that for personal vehicles registered before 1st February 1992 for which lump sum tax has not been paid, the tax shall be paid within thirty days of the expiry of the tax token at the rates specified in Schedule I, otherwise, interest at the rate of two percent per month will be charged on the arrears of lump sum tax, in addition to the arrears of annual tax calculated up to 30th November 1993, and penalties, if any. (2) In case of refunds of tax, the application must be submitted within the stipulated time, and refund will be considered only if the vehicle is used outside the state boundary. However, if the tax leviable under this Act is revised, the State Government may notify the revised rates in the official gazette, and the refund of tax shall be made at the revised rate. (3) For vehicles registered on or after the commencement date, tax shall be paid for one or more periods based on the quarterly tax rate. Provided that tax paid for a period less than a quarter shall be 1/12th of the quarterly tax rate. (4) For motor vehicles other than transport vehicles as defined under the Motor Vehicles Act, 1988, tax shall be levied under section 43. For temporary registration, tax shall be payable at the rate of 1/12th of the annual tax for every 30 days or part thereof. Provided that for temporary registration of personal vehicles, a tax of Rs. 50 for motor cycles (including moped, scooter, cycles with mechanical power) and Rs. 100 for motor cars shall be payable. (5) Notwithstanding anything in this section, the State Government may grant temporary permits for transport vehicles from other states on payment of tax as specified in the notification: Provided that for temporary operation, quarterly tax shall not be charged, and the rate shall not exceed: (a) If tax token is for up to 7 days, 20% of quarterly tax; (b) If tax token is for up to 14 days, 30% of quarterly tax; (c) If tax token is for more than 14 days and up to 30 days, 45% of quarterly tax; (d) If tax token is for more than 30 days, 45% of quarterly tax for the first 30 days and 30% of the quarterly tax for every subsequent 14 days or part thereof. (6) At the time of payment of tax under sub-sections (1), (2), or (3): (a) A valid registration certificate and insurance certificate as per the Motor Vehicles Act, 1988, must be produced before the taxation officer; (b) A declaration in the prescribed form in two copies must be submitted to the taxation officer, along with previous tax tokens, if any. (7) A lump sum tax of Rs. 3,000 per tractor-trailer combination shall be payable for agricultural purposes if the tractor power is up to 25 HP and the trailer capacity is up to 3 tonnes, and Rs. 5,000 if the tractor power is above 25 HP and trailer capacity is up to 5 tonnes. (8)(a) A lifetime tax of one percent of the purchase price (excluding VAT) shall be payable for tractors used or kept for non-agricultural purposes. (b) For trailers up to 3000 kg registered unladen weight used or kept for non-agricultural purposes, a lump sum of Rs. 4,000.00 is payable, and for trailers above 3000 kg, a lump sum of Rs. 6,000.00 is payable.

(1) Tax for any new motor vehicle shall be paid to the Taxation Officer before the registration. (2) For other vehicles, tax shall continue to be paid before the Taxation Officer where it was previously paid. (3) If the owner of a vehicle other than a personal vehicle changes their residence or place of business, they may: (a) continue to pay tax at the same place as before; or (b) start paying tax to the new Taxation Officer having jurisdiction over the new residence or place of business: Provided that the new Taxation Officer shall not accept tax payment until the vehicle owner produces a No Objection Certificate from the previous Taxation Officer in the prescribed form and manner.

In the case of transport vehicles, if the annual tax is paid in advance in a lump sum, a rebate equivalent to the annual tax shall be permissible.

(1) Upon payment of motor vehicle tax, additional motor vehicle tax, or tax under section 8, the Taxation Officer shall issue a tax token to the payer in the prescribed form. (2) The Taxation Officer shall furnish the details of tax payment in the registration certificate in accordance with the Motor Vehicles Act, 1988.

Subject to other provisions of this Act, the Taxation Officer shall not accept tax for the current period unless any arrears or penalty due in respect of that motor vehicle have been settled. [Proviso for arrears/penalty relaxation updated by Amendment 7, 2006 for amounts up to Rs. 50,000 for buses, Rs. 10,000 for other commercial vehicles, and Rs. 25,000 for light motor vehicles, payable in up to six installments upon approval by the State Transport Commissioner or authorized officer].

(1) If the owner of a motor vehicle transfers the ownership, possession or control of the vehicle to another person without paying the due tax, the person into whose possession or control the vehicle has come shall be liable to pay the arrears of tax and penalty, if any. (2) Nothing in this section shall affect the liability of the person who transferred the ownership or parted with the possession or control of the vehicle for the payment of such tax.

Notwithstanding anything in section 7, no transport vehicle issued a permit by a competent transport authority of another state under the Motor Vehicles Act, 1988 shall be operated in Bihar unless the appropriate motor vehicle tax and additional motor vehicle tax as specified in the Schedules are paid for the entire valid period of the permit in Bihar: Provided that motor vehicles of such states having reciprocal agreements with Bihar for tax exemption shall not be liable to pay additional tax: Provided further that for National Permits issued under section 88(12) of the Motor Vehicles Act, 1988, the composite fee determined by the State Government shall be paid in advance via bank draft or other prescribed manner to the authorized officer.

(1) The State Government may, by notification, grant exemption from tax, reduce the rate of tax, or make other modifications regarding tax payment in relation to any class of motor vehicles. (2) The State Government may, by notification, specify the number of days of exemption from additional motor vehicle tax for specific classes of vehicles considering maintenance, law and order, road conditions, elections, or natural disasters, not exceeding ten days in a month.

(1) When a motor vehicle is not in a condition to be used due to mechanical failure, dispute, physical damage, or natural disaster, the owner shall file an intimation of 'cessation of operation' to the Taxation Officer, and for such period, tax shall not be payable. (3) Upon filing an intimation under sub-section (1), the motor vehicle shall not be used within the State, and if found used, the owner shall be liable for payment of tax under this Act. (1) When any motor vehicle is not to be used in the State for any specific reason or due to reasons like mechanical failure, dispute or natural disaster or flood, the owner of the concerned vehicle will not be liable to pay tax for the period starting from the date of intimation to the Taxation Officer until it is fit for use again. During this period, the "declaration of non-use" will be attached with the application. (2) (3) Upon submission of the declaration under sub-section (1), the motor vehicle will be considered liable for payment of tax if used or kept for use within the State.

(1) If a person has paid tax, they are entitled to a refund in the following circumstances: (a) when intimation regarding cessation of use under section 17(1) is made and verified, a refund for the remaining period at 1/12th of the annual tax per calendar month; (b) if the Taxation Officer has assessed excess tax or other causes, the excess paid amount; (c) where tax has been paid for a vehicle later found not liable to be taxed. Provided that no refund shall be granted unless the application is made within one year from the due date of refund. Provided further that the Taxation Officer remains subject to authorized limits, and any amount exceeding those limits must be referred to the State Transport Commissioner or authorized officer. (1) If any person has paid tax in respect of a motor vehicle, they shall be entitled to a refund of tax in the following circumstances: (a) When a declaration has been submitted under sub-section (1) of Section 17 for such motor vehicle, which, after investigation by the Taxation Officer, is not found to be false until the date of application for refund, for the remaining period from the date of submission of declaration to the last date of tax payment period, at the rate of one-twelfth of the annual tax per calendar month; (b) Where excess tax has been determined by the Taxation Officer or paid due to any other reason, the excess deposited amount; (c) Where tax for a vehicle has been paid and it is subsequently found that the vehicle is not subject to tax, then the deposited tax amount. Provided that no refund of tax shall be made unless the concerned person applies to the Taxation Officer within one year from the due date of tax refund, and the refund shall be subject to the prescribed conditions. Provided further that the Taxation Officer shall be competent to refund up to the prescribed limit, and if the amount of refund is more, shall refer the matter to the State Transport Commissioner or such officer as may be authorized by the State Government. Provided further that if any tax or other penalty is outstanding, the refund amount shall be adjusted against such outstanding amount.

If no tax has been paid under sub-section (1) of Section 17, the owner shall submit the application with the necessary documents on or before the last date. The Taxation Officer shall conduct the necessary investigation, and if the declaration is not proved, the Taxation Officer, after satisfaction, shall determine the claim in the prescribed manner. Provided that the Taxation Officer shall be competent to write off outstanding tax up to the maximum amount prescribed by the Government. If the amount of arrears is more than the limit prescribed by the Government, the Taxation Officer shall refer the matter to the State Transport Commissioner or the authority authorized by the State Government.

No motor vehicle shall be used or kept for use in the State unless the tax token under Section 11 has been obtained for the vehicle and it is displayed on the vehicle in the prescribed manner.

Recovery of penalty or fine shall be made in the manner of recovery of arrears of land revenue. If tax, penalty or fine is in arrears for a motor vehicle, that motor vehicle or its accessories may be seized or sold, whether the motor vehicle or accessory is in the possession or control of the person liable for payment of tax, penalty or fine or not.

Every owner of a commercial vehicle or a vehicle paying annual tax must mention their bank account and submit a certificate of financial stability (as appropriate) from the concerned bank at the time of registration and/or obtaining a permit. In case of default in tax payment, the bank account of the defaulting vehicle owner may be acquired by the Taxation Officer of the transport department or an officer higher than that.

(1) Any Taxation Officer or any officer of the Transport Department not below the rank of Motor Vehicle Inspector or any other officer authorized by the State Transport Commissioner in this regard— (a) may enter any building or premises between sunrise and sunset if they have reason to believe that a motor vehicle is kept there, or (b) may require the driver of a motor vehicle situated at any public place to stop the vehicle and keep it stopped until they are reasonably satisfied that the tax for the vehicle has been paid and the tax token has been obtained. If tax or fine, if any, or both tax and fine have not been paid in accordance with this Act, the concerned officer under sub-section (1) can seize the vehicle until the tax is paid, and can take action for temporary safe custody as deemed fit, and the vehicle owner or their person-in-charge or driver shall be bound to comply with the orders and instructions of the officer to make such seizure effective: Provided that [the state government may prescribe rules regarding convenience].

In case of non-payment of tax payable for any motor vehicle other than as prescribed, the owner of the vehicle shall be liable to pay, along with the tax, the prescribed amount of penalty payable for non-payment of tax.

No person under this Act shall bring a motor vehicle into use for which tax has not been paid or is obtained by fraud, or tax receipt is [partially unreadable] or the motor vehicle is not compliant under the Motor Vehicles Act, 1988.

Any person aggrieved by any order passed by the appellate authority under Section 26 of the Act may, within the prescribed time and after paying the prescribed fee, file a revision before the prescribed authority, praying for revision on the ground that the impugned decision is not legal, and the said revision authority shall pass such order in revision as it deems fit; provided that the revision authority shall not pass any harmful order against any person under this section without giving them a reasonable opportunity of being heard.

(1) (a) If any person uses or keeps any motor vehicle for use without paying tax, they shall be liable for penalty which in case of first offense shall be double the annual tax and for second or subsequent offenses triple the amount. (b) If any person knowingly makes a false declaration regarding a motor vehicle, including required details under this Act, upon being found guilty, shall be liable for penalty up to double the annual tax for the first offense and up to triple for subsequent offenses. (2) Any person who is not liable to pay tax themselves, but knowingly uses a vehicle when they have reason to believe that the tax for the concerned vehicle has not been paid, shall be liable for 300% penalty and for subsequent offenses up to 500% penalty. (3) Any person who does not display the tax token under Section 20 shall be liable to a find up to Rs. 500. [Remaining content covers specific offenses and fines].

यदि कोई व्यक्ति धारा 28 की उप-धारा (5) से भिन्न धारा 28 के अन्तर्गत अभियुक्त है तो उसके लिये यह विधि-सम्मत होगा कि वह बकाया कर तथा अर्थ-दंड की राशि, यदि कोई हो, के साथ ऐसी राशि जो विहित की जाय, को विहित प्राधिकारी के पास ऐसे अपराध के शमन हेतु जमा कर सकता है।

इस अधिनियम या इसके अधीन निर्मित नियमावली के उपबंधों से भिन्न किसी व्यक्ति के कर भुगतान के दायित्व को किसी अधिकारी द्वारा किसी प्रकार आश्लेषित या अवधारित नहीं किया जायेगा। किसी भी सरकारी पदाधिकारी के विरुद्ध इस अधिनियम या इसके अधीन निषिद्ध नियमावली के अधीन सद्भावपूर्वक किये जाने के लिये आशयित किसी कार्य के संबंध में कोई अभियोजन, अन्य कार्यवाही नहीं होगी।

The State Government may make rules for the implementation of the provisions of this Act. Without prejudice to the generality of the foregoing powers, such rules may provide for the forms of declaration to be submitted, particulars mentioned therein, documents and evidence to be filed, and matters related thereto. (1) राज्य सरकार इस अधिनियम के प्रावधानों के कार्यान्वयन के लिये नियम बना सकेगी। (2) पूर्वगामी शक्तियों की व्यापकता पर प्रभाव डाले बिना ऐसे नियम, उसमें से विहित किये जा सकेंगे, यथा-(i) कर, इस अधिनियम के अधीन देय होने वाले परपत्र, उसमें वर्णित विशिष्ट विवरण एवं सबूत तथा उसे दाखिल करने की रीति; (ii) कर-प्रतीक का स्वरूप तथा उसका प्रदर्शन; (iii) करारोपण पदाधिकारी को नियुक्त करना एवं उनके क्षेत्राधिकार को परिभाषित करना; (iv) अपील या पुनरीक्षण प्रस्तुत करने की रीति, समय-सीमा तथा सुनवाई; (v) करारोपण पदाधिकारी के शक्तियों एवं कर्तव्यों का विनियमन; (vi) कर वापसी, कटौती या माफी के दावों को विहित करना; (vii) धारा 21 एवं 22 के अन्तर्गत वाहनों की जप्ती, निरोध, नीलामी, बिक्री एवं निष्पादन की रीति को विनियमित करना; (viii) अपील या पुनरीक्षण के निष्पादन को विहित करना; (ix) कर-प्रतीक की दूसरी प्रति एवं करारोपण पदाधिकारी के अभिलेख की प्रमाणित प्रति निर्गमन के लिये देय शुल्क; (x) करारोपण से संबंधित मामलों के निष्पादन की रीति विहित करना; (xi) धारा 9 के अन्तर्गत अनापत्ति प्रमाण-पत्र के प्रपत्र एवं निर्गमन की रीति; (xii) अन्य मामले जो विहित किये जायें या किये जाने योग्य हों। (3) इस अधिनियम के अधीन बनाया गया प्रत्येक नियम बनाये जाने के तुरंत बाद राज्य विधानमंडल के प्रत्येक सदन के समक्ष जब वह सत्र में हो कुल चौदह दिनों की अवधि के लिए रखा जायेगा जो एक ही सत्र में हो अथवा एक से अधिक सत्र में हो, जिस सत्र में इसे प्रस्तुत किया जाय उस सत्र में या उसके तुरंत बाद वाले सत्र में दोनों सदन नियम में जो उपान्तरण करने को सहमत हो अथवा यदि इस बात पर सहमत हो कि नियम बनाया ही नहीं जाना चाहिये तो उसके बाद वह नियम यथास्थिति, या तो रूपान्तरित रूप में प्रभावी होगा या प्रभावी नहीं होगा, किन्तु नियम के ऐसे रूपान्तरण या वातिल होने से उस नियम के अधीन पहले किये गये किसी कार्य की मान्यता पर कोई विपरीत प्रभाव नहीं पड़ेगा।

(1) बिहार मोटर वाहन करारोपण अध्यादेश, 1994 (बिहार अध्यादेश संख्या 2, 1994) को एतदुद्वारा निरसित किया जाता है। (2) ऐसे निरसन के होते हुए भी उक्त अध्यादेश के अधीन निर्गत कोई अधिसूचना, नियम, विनियमन, आदेश, सूचना या की गयी कोई नियुक्ति, या घोषणा, दी गई छूट, या की गई अधिग्रहण या मुक्ति का विनियमन; कार्य, या की गयी कोई कार्रवाई जहां तक वे इस अधिनियम के अन्तर्गत जारी किये गये, की गई, समझी जायेगी, मानो यह अधिनियम उस तिथि को प्रवृत्त था जिस दिन ऐसी कार्रवाई की गई थी। (3) निरसित अध्यादेश के प्रावधानों के अन्तर्गत देय कर उक्त अध्यादेश के अनुसार वसूल किये जा सकते हैं, किन्तु उसका बोझ दंड वसूली हेतु की गई कार्रवाई पर नहीं होगा। (4) इस अधिनियम के अंतर्गत किसी विशिष्ट विषय के वर्णन का कर साधारण क्लाजज अधिनियम, 1897 (अधिनियम 10, 1897) की धारा 6 के अनुसार माना जायेगा।

(1) (a) If any person uses or keeps any motor vehicle for use without paying tax, they shall be liable for penalty which in case of first offense shall be double the annual tax and for second or subsequent offenses triple the amount. (b) If any person knowingly makes a false declaration regarding a motor vehicle, including required details under this Act, upon being found guilty, shall be liable for penalty up to double the annual tax for the first offense and up to triple for subsequent offenses. (2) Any person who is not liable to pay tax themselves, but knowingly uses a vehicle when they have reason to believe that the tax for the concerned vehicle has not been paid, shall be liable for 300% penalty and for subsequent offenses up to 500% penalty. (3) Any person who does not display the tax token under Section 20 shall be liable to a find up to Rs. 500. [Remaining content covers specific offenses and fines].

1. (1) For the vehicles of disabled persons: Rs. 17.50. (2) Good carrying vehicles (excluding trailer): (i) Registered loading capacity up to 1000 kg: On such goods carriers upon registration, a one-time tax of Rs. 7700/- shall be levied for 10 years from the date of registration. Provided that for such goods carriers which are already registered, the one-time tax shall be calculated after deducting the amount already paid as tax. Provided further that if an amount exceeding Rs. 7700/- has already been paid as tax by the vehicle, no one-time tax shall be payable. (ii) On goods carriers older than 10 years, a one-time tax of Rs. 7700/- shall be levied for every subsequent five years: Provided that the one-time tax payable by such vehicles shall be calculated after deducting the amount paid after the period of 10 years or 15 years, as applicable; Provided further that if an amount exceeding Rs. 7700/- per ton or its fraction has already been paid as tax by the vehicle, no one-time tax shall be payable. (iii) Registered loading capacity exceeding 1000 kg but not exceeding 3000 kg: (i) For such heavy vehicles at the time of registration, a one-time tax of Rs. 5500/- per ton or its fraction weight shall be payable from the date of registration for 10 years. Provided that for such goods carriers which are already registered, the one-time tax shall be calculated after deducting the amount already paid as tax; Provided further that if an amount exceeding Rs. 5500/- per ton or its fraction has already been paid as tax by the vehicle, no one-time tax shall be payable. (ii) On goods carriers older than 10 years, a one-time tax of Rs. 5500/- per ton or its fraction weight shall be levied for every subsequent five years; Provided that the one-time tax payable by such vehicles shall be calculated after deducting the amount paid after the period of 10 years or 15 years, as applicable; Provided further that if an amount exceeding Rs. 5500/- per ton or its fraction has already been paid as tax by the vehicle, no one-time tax shall be payable. (iv) Registered loading capacity exceeding 3000 kg but not exceeding 16000 kg: Rs. 700/- for per ton or its fraction. (v) Registered loading capacity exceeding 16000 kg but not exceeding 24000 kg: Rs. 600/- for per ton or its fraction. (vi) Registered loading capacity exceeding 24000 kg: Rs. 500/- for per ton or its fraction.

All three wheeler vehicles, at the time of registration up to one year of age, a one-time tax of Rs. 5,000.00 shall be payable for 10 years from the date of first registration in the State. Provided that for such three wheeler vehicles which are already registered, the outstanding tax shall be calculated after deducting the amount already paid. Provided further that if an amount exceeding Rs. 5,000.00 has already been paid as tax by the vehicle, no one-time tax shall be payable. (b) On three wheeler vehicles older than ten years, a one-time tax of Rs. 5,000.00 for the next five years: Provided that the one-time tax payable by these three wheelers shall be calculated after deducting the amount of tax paid after the period of ten years. (c) Seating capacity up to 7 persons (excluding driver): (a) On all three wheeler vehicles which are registered at the time of registration up to one year of age, a one-time tax of Rs. 7,500.00 shall be payable for 10 years from the date of first registration in the state. Provided that for such three wheeler vehicles which are already registered, the outstanding tax shall be calculated after deducting the amount already paid. Provided further that if an amount exceeding Rs. 7,500.00 has already been paid as tax by the vehicle, no one-time tax shall be payable. (b) On vehicles older than 10 years, a one-time tax of Rs. 7,500.00 shall be payable for the next five years. Provided that the one-time tax payable by these three wheelers shall be calculated after deducting the amount of tax paid after the period of ten years.

1. (4) Passenger vehicles other than goods carriers, motor cabs and maxi cabs (excluding driver and conductor): (a) Seating capacity not less than 13 persons and not exceeding 26 persons: Rs. 1583.50 for 13 persons and Rs. 105.50 for each additional person exceeding 13 up to 26. (b) Seating capacity not less than 27 persons and not exceeding 32 persons: Rs. 3036.00 for 27 persons and Rs. 79.00 for each additional person exceeding 27 up to 32. (c) Seating capacity of 33 persons or more: Rs. 3485.00 for 33 persons and Rs. 53.00 for each additional person exceeding 33. (6) (a) Registered loading capacity up to 500 kg: Rs. 253.00. (b) Registered loading capacity exceeding 500 kg but not exceeding 2,000 kg: Rs. 253.00 and Rs. 29.00 for every additional 250 kg or its fraction exceeding 500 kg. (c) Registered loading capacity exceeding 2,000 kg but not exceeding 4,000 kg: Rs. 432.00 and Rs. 40.00 for every additional 250 kg or its fraction weight exceeding 2,000 kg. (d) Registered loading capacity exceeding 4,000 kg but not exceeding 8,000 kg: Rs. 760.00 and Rs. 49.50 for every additional 250 kg or its fraction weight exceeding 4,000 kg. (e) Registered loading capacity exceeding 8000 kg: Rs. 1568.00 and Rs. 120.00 for every additional 250 kg or its fraction weight exceeding 8,000 kg.

Motor Cab (Seating capacity up to six persons excluding driver): (b) Four wheeler: Rs. 1,600.00. Transport Vehicles (excluding goods carriers and motor cabs): (a) Seating capacity exceeding six persons but not exceeding fifteen persons excluding driver: Rs. 240.00 per seat. (b) Seating capacity exceeding 15 persons but not exceeding 32 persons excluding driver and conductor: Rs. 320.00 per seat. (c) Seating capacity exceeding 32 persons excluding driver and conductor: Rs. 416.00 per seat. Trailer: (a) Registered loading capacity up to 5,000 kg: Rs. 1,440.00. (b) Registered loading capacity exceeding 5,000 kg: Rs. 1,440.00 and Rs. 160.00 for every additional 1,000 kg or its fraction weight.