Payment of tax

(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.