section Schedule-I, Part-G
Rate-table of Motor Vehicles (See sub-section (1) of Section 5)
The Bihar Motor Vehicle Taxation Act, 1994Tax199434 sections
Statutory text
- (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.
Study data processing for this section.
PDF: pending for this language.