The Chhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2012/2016
The Chhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2012/2016
This legislation amends motor vehicle taxation laws in Chhattisgarh to regulate the levy, assessment, collection, refund, and exemption of taxes on various classes of motor vehicles. It applies to vehicle owners, fleet operators, passenger transport services, goods carriers, and state taxation authorities. The law outlines detailed tax schedules based on seating capacity, vehicle layout, and commercial usage, while establishing penalties for unpaid taxes, unauthorized structural modifications, and permit violations. By providing mechanisms for physical vehicle verification, establishing check-posts, defining appellate procedures, and exempting specific government, emergency, and charitable vehicles, it ensures structured revenue collection and regulatory compliance across the state's transport sector.
- 1. Short title and commencement
- 2. Definitions
- 3. Amendment in Section 13(1)
- 4. Amendment of First Schedule
- 5. Amendment of Explanation
- 6. Amendment in the first Schedule.
- 7. Amendment of Second Schedule
- 8. Point to be entered in the certificate of registration
- 9. Exemption from tax
- 10. Refund of tax
- 11. Power of State Government to levy tax on certain vehicles
- 12. Penalty for non-payment of tax
- 13. Special provision for taxation of transport vehicles
- 14. Power to exempt from tax
- 15. Power to seize vehicles
- 16. Penalty for non-payment of tax
- 16-A. Insertion of Section 16-A
- 17. Establishment of check-post or barrier and inspection of vehicles
- 18. Section 18
- 19. Section 19
- 20. Power to make rules
- 21. Exemption from tax
- 22. Section 22
- 23. Section 23
- 24. Section 24
- 25. Section 25
- 26. Section 26
- 2(1). Amendment of First Schedule (2016 Act)
- 2(2). Amendment of First Schedule Heading (2016 Act)
- 17 A. Insertion of Section 17 A
- Amendment of Items. Amendment of Items
- Explanation (10). Explanation (10)
- SECOND SCHEDULE. SECOND SCHEDULE
- Repeal and Saving. Repeal and Saving
PDF: pending for this language.