Three Wheeler Taxation

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.