Short Name, Extension & Commencement.

1. (i) These Act may be called the Bihar Motor Vehicle Taxation (Amendment) Act, 2018.
2. (ii) It shall extend to the whole of The State of Bihar.
3. (iii) It shall come into force on the date of its final publication in the Bihar Gazette. 2. (a) Column- 4 and 5 of section-A of part -A of schedule-1, made under section-9 of Bihar Finance Act., 2013 read with rule-7(1) of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituated as following :-

1 2 3 4 5

A Up to one year of age at the time of Registration or first Registration. (i) One time tax @ 8% of the Exshowroom price shall be levied at the time of registration for up to one lac Ex-showroom price of the two wheeler Motor Vehicle.; (ii) One time tax @ 9% of the Ex-showroom price shall be levied at the time of registration for above one lac and up to eight lac Ex-showroom price of the two wheeler Motor Vehicle .; (iii) One time tax @ 10% of the Ex-showroom price shall be levied at the time of registration for above eight lac and up to fifteen lac Ex-showroom price of the two wheeler motor vehicle.; (iv) One time tax @ 12% of the Ex-showroom price shall be levied at the time of registration for above fifteen lac Exshowroom price of the two wheeler Motor Vehicle. (i) One time tax @ 8% of the Ex-showroom price shall be levied at the time of registration for up to one lac Ex-showroom price of the four wheeler Motor Vehicle.; (ii) One time tax @ 9% of the Ex-showroom price shall be levied at the time of registration for above one lac and up to eight lac Exshowroom price of the four wheeler Motor Vehicle.; (iii) One time tax @ 10% of the Ex-showroom price shall be levied at the time of registration for above eight lac and up to fifteen lac Exshowroom price of the four wheeler Motor Vehicle.; (iv) One time tax @ 12% of the Ex-showroom price shall be levied at the time of registration for above fifteen lac Ex-showroom price of the four wheeler Motor Vehicle.

1. (b) "Excluding VAT" written in serial no-3 (a) (ii) (A) in part-c of schedule-1in section- 3 and section- 4 of Bihar Finance Act.- 2014 (Bihar Act 15, 2014) and in column-4 and column-5 of section-A , Part-A of schedule-1of section-9 of Bihar Finance Act (Bihar Act 3, 2013) read with section-7(8) and sub-section 1 of sub section 9 of Bihar Motor Vehicle Taxation Act, 1994 is hereby substituted by "Ex-showroom price".
2. (c) Sub Serial No. (a), (b), (c), (d) and (e) of serial no.-2 of part c of schedule 1 of section 15 of Bihar Finance Act, 2011 (Bihar Act 3,2011) read with sub section 1 of section 5 of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituted as following:-

Sl No. Types of Vehicle Tax

1. (a) Upto 1000 kgs registered laden wight capacity (i) One time tax of Rs. 8,000/- at the time of registration in the State for a period of ten years from the date of first registration shall be levied for goods vehicles upto 1000 kg weight capacity.; Provided that one time tax payable by such vehicles already registered shall be calculated after deducting the tax amount already paid before ten years;; Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs 8000/- as taxes.; (ii) For goods vehicles more than ten years old a one-time tax of Rs 8000/- for a period of every five years thereafter, shall be levied:; Provided that one- time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after the ten years period or fifteen years period as applicable.; Provided further that no one-time tax shall be payable if the vehicle has already paid more than 8000/- as taxes.
2. (b) Exceeding 1000kgs but not exceeding 3000 kgs of registered laden weight capacity (i) One time tax of Rs. 6500/- per ton or part thereof at the time of registration for a period of ten years form the date of first registration shall be levied on goods vechicles registered upto 1001 to 3000 kg weight capacity.; Provided that one time tax payable by such vehicles already registered shall be calculated after deducting the tax amount already paid before ten years;; Provided further that no one time tax shall be payable if the vehicle has already paid more thatn Rs.6500/- per ton or part thereof as taxes.; (ii) For vehicles more than ten years old a one-time tax of Rs 6500/- per ton or part thereof for a period of every five years thereafter, shall be levied;; Provided that one-time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after the ten years period or fifteen years period as applicable;; Provided further that no one-time tax shall be payable if the vehicle has already paid more than Rs 6500/- per ton or part thereof as taxes.
3. (c) Exceeding 3,000 kgs but not exceeing 16,000 kgs of registered laden weight capacity. Rs 750/- per ton per year or any part thereof
4. (d) Exceeding 16,000 kgs but not exceeding 24,000 kgs of registered laden weight capacity. Rs 700/- per ton per year or any part thereof
5. (e) Exceeding 24,000 kgs of registered laden weight capacity. Rs 600/- per ton per year or any part thereof Annual increment of 3% shall be levied in above rate of taxation, which shall be effective from 1st of April every year, but this increment shall be effective from the year, 2019.
6. (d) Serial No. 3c of part c of shchedule 1 of section 11 of Bihar Finance Act-2013 (Bihar Act 3, 2013) read with sub section 1 of sub section 5 of Bihar Motor Vehicle Taxation Act, 1994 is hereby subtituted as following :- ''3(c) Three wheeler-
7. (a) Three wheeler with seating capacity not more than 4 persons (excluding driver) -A one time tax of Rs. 10,000/- shall be levied for 15 years for new registered vehicle. or Three wheelers-
   • (i) A one time tax of Rs. 6700/- on all three wheelers up to one year of age at the time of registration of a period of ten years from the date of first registration in the State:
   • (ii) A one time tax of Rs. 6000/- for a period of every five years on three wheelers which are more than ten years old.
8. (b) Three wheelers with seating capacity up ot 7 persons (excluding the driver)A one time tax of Rs. 15000/- shall be levied for 15 years from new registered vehicles. or
   • (i) A one time tax of Rs. 11,000/- on all three wheelers up to one year of age at the time of registration of a period of ten years from the date of first registration in the State.
   • (ii) A one time tax of Rs. 9,000/- for a period of five years on three wheelers which are more than ten years old.
9. (e) schedule 1 of section 5 of Bihar Finance Act - 2014 (Bihar Act 15, 2014) read with serial no. 4 of part c of schedule 1 of sub section 1 of section 5 of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituted as following:-

1. Transport vehicles other than goods carriages, motor cabs and maxi cabs excluding of the driver and conductor. Annual Rate of Tax (Ordinary Bus) Annual Rate of Tax (Semi Deluxe Bus) Annual Rate of Tax (Deluxe Bus) Annual Rate of Tax (Volvo, Mercedies & Equivalent Bus)

1. (a) Seating capacity not less than 13 persons and not more than 26 persons. Rs. 550 per seat. Rs. 675 per seat Rs. 785 per seat -
2. (b) Seating capacity not less than 27 persons and not more than 32 persons. Rs. 600 per seat. Rs.750 per seat Rs. 860 per seat -
3. (c) Seating capacity 33 persons or more. Rs. 700 per seat. Rs.870 per seat Rs. 1025 per seat -
4. (d) Volvo, Mercedez and equivalent buses - - - Rs. 1300 per seat Annual increment shall be levied in above rate of taxation, which shall be effective from 1st of April every year, but this increment shall be effective from the year, 2019. Rest of the above schedule of section-5 Bihar Finance Act, 2014 shall be as it is.
5. (f) The rate of taxation of Motor cycle/Taxi/Motor Cab/Maxi Cab (excluding Three Wheelers) having seating capacity up to 12 under serial no. 3(a)(ii)(a) of part c, schedule 1 under section 14 of Bihar Finance Act, 2015 (Bihar Act 9, 2015) and section 4 of Bihar Finance Act, 2014 (Bihar Act 15, 2014) read with section 10 of Bihar Finance Act, 2013 (Bihar Act 3, 2013) read with sub section (1) of section 5 of Bihar Motor Vehicle Act, 1994 is substituted as following:-
   • (i) One time tax @ 8% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for up to one lac Ex-showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
   • (ii) One time tax @ 9% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above one lac and up to eight lac Exshowroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
   • (iii) One time tax @ 10% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above eight lac and up to a fifteen lac Exshowroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
   • (iv) One time tax @ 12% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above fifteen lac Ex-showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
   • (v) Sub -section b and c of rule 10 of Bihar Finance Act, 2013 (Bihar Act 3, 2013) shall be as it is. Provided that one time tax as applicable shall be levied on the basis of age from vehicles already registerd as per schedule -I part -A of Bihar Motor Vehicle Taxation Act, 1994 (as amended). ¼Explanation %& Ex-Showroom Price means the cost of Vehicle Including CGST, SGST, IGST and Compensation Cess½. By order of the Governor of Bihar, SANJAY KUMAR AGARWAL, Secretary to the Government.

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