The Chhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2012/2016
The Chhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2012/2016
1. Short title and commencement
- (1) This Act may be called the Chhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2012/2016. (2) It shall come into force/deemed to have come into force on such date as the State Government may by notification, appoint/the 15th day of February, 2016.
2. Definitions
In this Act, unless the context otherwise requires,— (a) "Certificate of Registration" means a certificate of registration issued under the Motor Vehicles Act, 1988; (b) "Fleet Owner" means a person or an establishment or a local authority or the State or Central Government who or which is the registered owner of a fleet of one hundred or more motor vehicles; (c) "Goods" includes live-stock and anything (other than equipment ordinarily used with the vehicle) carried by a vehicle except living persons, but does not include luggage or personal effects of passengers; (d) "Goods vehicle" means any motor vehicle constructed or adapted for use for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers; (e) "Local Authority" includes a Municipal Corporation, Municipal Council, Nagar Panchayat, Zila Panchayat, Janpad Panchayat and Gram Panchayat; (f) "Motor vehicle" means a motor vehicle as defined in clause (28) of Section 2 of the Motor Vehicles Act, 1988; (g) "Notification" means a notification published in the Official Gazette; (h) "Owner" means a person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1988, and includes— (i) A person in possession of a motor vehicle under a hire purchase agreement or an agreement of lease or an agreement of hypothecation; (ii) A person in possession of a motor vehicle as the registered owner thereof; (iii) A person to whom a motor vehicle is transferred for a period of more than one month; (i) "Passenger" means any person travelling in a public service vehicle, other than the driver or the conductor or an employee of the permit holder; (j) "Prescribed" means prescribed by rules made under this Act; (k) "Public Service Vehicle" means any motor vehicle used or adapted to be used for the carriage of passengers for hire or reward, and includes a motor cab, contract carriage, stage carriage; (l) "Quarter" means a period of three months ending on 31st March, 30th June, 30th September or 31st December; (m) "Registered Laden Weight" in respect of any vehicle means the total weight of the vehicle and load certified and entered in the certificate of registration of the vehicle; (n) "Tax" means a tax levied and collected under this Act; (o) "Taxing Authority" means an officer appointed by the State Government under Section 3; (p) "Temporary Registration" means a temporary registration granted under Section 43 of the Motor Vehicles Act, 1988; (q) "Year" means the financial year.
3. Amendment in Section 13(1)
In sub-section (1) of Section 13 of the Principal Act,- (i) For the words "one-third" and the words "not exceeding twice" the words "one-twelfth" and the words "equal to the outstanding and unpaid amount of tax" shall respectively be substituted. (ii) In proviso of above section for the words "one-tenth" and the words "each year or part thereof" the words "one-hundredth" and the words "each month or part thereof" shall respectively be substituted. (iii) After the above proviso the following second proviso shall be inserted, namely.- "Provided further that if the payment of penalty of any period is outstanding on 1-11-2000 and defaulter pays it before 1-11-2002, then he shall be given a rebate of 50% in the outstanding amount of penalty"
4. Amendment of First Schedule
After clause (g) of serial number IV of First Schedule of the Principal Act, the following shall be inserted, namely :- "(g-i) Vehicle permitted to operate as sleeper coach/semi-sleeper coach, the rate of tax on such vehicle shall be as under- (i) Deluxe sleeper coach/Deluxe semi-sleeper coach. - tax shall be charged, which is fixed for Deluxe services/Express services in the respective category, as the case may be, in clause (d), (e), (f) and (g) above. (ii) Sleeper coach/ semi-sleeper coach, other than the coach mentioned in (i) above. - tax shall be charged, which is fixed for ordinary services in the respective category, as the case may be, in clause (d), (e), (f) and (g) above. (h) Un-authorize installation of seats and/or berths in a public service vehicle other than motor-cab or maxi-cab for carrying passengers for hire or reward- (a) Public service vehicle with unauthorized seats. Rs. 3,000 (Rs. Three Thousand) per unauthorized seat per month. (b) Public service vehicle with unauthorized berths. Rs. 6,000 (Rs. Six Thousand) per unauthorized berth per month. Provided that where a public service vehicle is found with unauthorized seats or/and unauthorized berth (s), the tax shall be calculated on each such occasion for the period from the date of issue of current certificate of fitness: Provided further that where the owner of a public service vehicle is penalized twice for the offence under clause (h), on committing such offence for third time, the vehicle shall be detained by the Taxation Authority/Prescribed Authority concerned and kept in safe custody at a nearest Police Station/Police Line or Transport Checkpost and the Taxation Authority or Prescribed Authority shall forward such case within twenty four hours to the Registering Authority for the suspension of Registration Certificate under Section 53 of the Motor Vehicles Act, 1988 (No. 59 of 1988), for appropriate action."
5. Amendment of Explanation
For Explanation (9) and (10) of serial number IV of First Schedule of the Principal Act, the following shall be substituted, namely :- "Explanation (9).- Seat in respect of a public service vehicle means a seat according to the specifications permitted for the classification of such registered vehicle and each berth permitted in such vehicle shall be regarded equal to two seats for the calculation of tax under this Schedule. Explanation (10).- For the purpose of calculation of tax of any public service vehicle under this Act, the physical verification of seats, seating layout, sleeper berths, installation of operational Air-condition unit or ascertaining class of public service vehicle i.e. Ordinary, Express, Tourist Vehicle, Sleeper Coach, Semi-Sleeper Coach and Goods Vehicle or any vital information necessary for calculation of tax, shall be done by the Taxation Authority under this Act and under Motor Vehicles Act, 1988 and shall be entered in the office record, certificate of registration, tax certificate and tax token and it shall be verified from time to time by the Taxation Authority or officers authorized by the State Government in this behalf under Section 16 of this Act."
6. Amendment in the first Schedule.
In the FIRST SCHEDULE of the Principal Act; (1) For sub-item (a), (b) and (c), of item IV, the following sub-items shall be substituted, namely :- "(a) Vehicle permitted to carry not more than three passengers (motorcycle/ auto-rickshaw/3-wheeler/4-wheeler). Rs. 50.00 per seat per quarter (b) Vehicle permitted to carry more than three but not more than six passengers (3-wheeler/4-wheeler) (i) covered with All India Tourist Permit. Rs. 200.00 per seat per quarter (ii) covered with a Permit other than mentioned in (i) above. Rs. 150.00 per seat per quarter".
7. Amendment of Second Schedule
After serial number 6 of Part-I of SECOND SCHEDULE to the Principal Act, the following shall be added, namely :- "7. Description of Motor Vehicles (1) Motor-cab or Maxi-cab other than auto-rickshaw three wheeler. Rate of life time tax (2) % of the cost of vehicle"
8. Point to be entered in the certificate of registration
- (1) The Taxation Authority shall at the time of granting of certificate of registration or renewal thereof enter in the certificate of registration in respect of each motor vehicle, such particulars as may be prescribed.
- (2) The Taxation Authority shall, if the motor vehicle is converted from one class to another or is modified in its structure as to make it liable to a higher rate of tax, enter the particulars of such conversion in the certificate of registration.
9. Exemption from tax
- (1) Notwithstanding anything contained in sub-section (1) of Section 3, the State Government, if it is necessary so to do in the public interest, may by notification exempt either totally or partially the motor vehicles or class of motor vehicles from the payment of tax under this Act. (2) The State Government may, by notification, exempt the motor vehicle or class of motor vehicles specified in sub-section (2) of Section 3 from payment of tax. (3) Notwithstanding anything contained in sub-section (1) or sub-section (2), the motor vehicles used for the purposes of the Act, if, in the opinion of the State Government, are used for the service of the State or in public welfare, the State Government may by Notification grant from time to time exemption specifically or generally. (4) Notwithstanding anything contained in sub-section (1) or sub-section (2), the motor vehicles owned by the Central Government, State Government or a local authority, when used solely for public purposes and not for the purposes of profit, shall be exempted from the payment of tax. (5) Notwithstanding anything contained in sub-section (1) or sub-section (2), the motor vehicles used in an emergency for the purpose of relief, public order or fire fighting shall be exempted from the payment of tax. (6) Notwithstanding anything contained in this Act, any transport vehicle of the category, if in the opinion of the State Government, is useful for the purpose of sub-section (4) or (5), the State Government may, by notification, grant total or partial exemption from payment of tax. (7) If any person desires to obtain exemption under the provisions of sub-section (1), (2) or (3), he shall make an application in the prescribed form to the prescribed authority in such manner as may be prescribed, and the prescribed authority shall, after such inquiry as it deems fit, grant or refuse the exemption within the time prescribed for the purpose.
10. Refund of tax
- (1) Subject to the provisions of this Act, the tax collector may, on an application made by the owner of the motor vehicle in the prescribed form, refund the tax paid by him in respect of any vehicle according to such conditions as may be prescribed. (2) The refund of the tax under sub-section (1) shall be made in such manner and subject to such conditions, including conditions as to the proportion of the tax to be refunded, as may be prescribed. (3) The State Government may, by notification, provide for the procedure for refund of the tax under this Act.
11. Power of State Government to levy tax on certain vehicles
- (1) Notwithstanding anything contained in Section 3, the State Government may, by notification, levy tax on any motor vehicle or class of motor vehicles not covered under the Act. (2) The rate of tax under this section shall be such as may be notified, not exceeding Rs. 200.00 for two wheelers, Rs. 500.00 for light motor vehicles and Rs. 1000.00 for heavy motor vehicles or as specified by the government. (3) The tax under this section shall be levied on such vehicles: (a) owned by the State Government, (b) used for official purposes, (c) specified in the notification, (d) as may be prescribed, (e) including any vehicle used by the government. (4) The procedure for levy and collection of tax under this section shall be in accordance with the rules made under the Act. (5) The power to levy such tax shall be exercised by the State Government by way of notification as it deems fit.
12. Penalty for non-payment of tax
- (1) If any owner of a motor vehicle fails to pay the tax within the period prescribed, he shall, in addition to the tax, be liable to pay a penalty as may be prescribed. (2) The penalty under this section shall not exceed Rs. 200.00 for two wheelers, Rs. 500.00 for light motor vehicles and Rs. 1000.00 for heavy motor vehicles.
13. Special provision for taxation of transport vehicles
- (1) Notwithstanding anything contained in section 3, the tax payable in respect of a transport vehicle shall be fixed at the rate mentioned in the table below: (2) The tax shall be paid in respect of the vehicle - (a) at the rates mentioned above: (b) [omitted] (c) As per the Motor Vehicles Act, 1973 (1974 No. 2) and the rules made thereunder in respect of goods carriage. (d) [omitted] (i) For (ii) in the case of a vehicle where the payment is made for a duration of less than one year, the tax shall be paid at the rates specified in the schedule. (ii) In the case of a vehicle where payment is made for a duration of one year, the tax shall be paid in accordance with the rates specified in the schedule, provided that the tax shall be paid in advance. (3) Where a vehicle is used for a purpose other than as a transport vehicle, the tax shall be paid in accordance with the rate specified in sub-section (1), but the owner of the vehicle may apply for a refund of the excess tax paid if it is proved to the satisfaction of the taxation officer that the vehicle has been used for a purpose other than as a transport vehicle. (4) [Omitted] (5) The taxation officer may, if he is satisfied that the vehicle has been used for a purpose other than as a transport vehicle, grant a refund of the tax paid. (6) [Omitted] (7) Notwithstanding anything contained in the Motor Vehicles Act, 1988, the tax payable shall be as per the provisions of section 13. (8) Regarding temporary registration, the tax shall be charged at the rates as may be prescribed. (9) [Omitted]
14. Power to exempt from tax
- (1) The State Government may, by notification, exempt any motor vehicle or any class of motor vehicles from the payment of tax.
- (2) The State Government may, by notification, cancel any notification issued under sub-section (1) and upon the cancellation of such notification, the tax shall become payable in respect of the motor vehicle concerned from such date as may be specified in the notification of cancellation.
- (3) [Deleted by M.P. Act No. 19 of 1997]
- (4) (a) the motor vehicles which are owned by the Central Government or State Government and used for the purposes of the Central Government or State Government;
- (b) the motor vehicles which are owned by the Central Government or State Government and used for the rescue operations;
- (c) The motor vehicles which are owned by the Local Bodies and used for the sanitation purposes and fire fighting;
- (d) the motor vehicles which are used for agricultural purposes provided that such vehicle is registered in the name of the agriculturist who is using it for his own agricultural operations;
- (e) the motor vehicles of the diplomatic and consular corps;
- (f) the motor vehicles which are owned by the Public Charitable Trust and used for the medical, educational and social service purposes;
- (g) the motor vehicles for the transportation of the dead bodies;
- (h) the motor vehicles which are owned by the Institutions for the Handicapped and used for the welfare of such persons.
15. Power to seize vehicles
- (1) Any officer authorised by the State Government in this behalf may seize any motor vehicle if there is reason to believe that the tax or additional tax in respect of such vehicle has not been paid.
- (2) The engine number or chassis number and the registration particulars of the vehicle shall be recorded at the time of seizure, and a copy of the seizure memo shall be provided to the owner or the person in custody of the vehicle.
- (3) The seized vehicle shall be kept in the custody of the authorities until the taxes and penalties, if any, are paid in accordance with the provisions of this Act.
16. Penalty for non-payment of tax
- (1) If the tax due in respect of any vehicle is not paid as specified in sub-section (3) of section 3, the owner shall be liable to pay, in addition to the tax, a penalty at the rate of two percent of the tax due for every month or part of the month for the period of default, as may be prescribed: Provided that such penalty shall not exceed the amount of tax due. (2) The penalty under sub-section (1) shall be recoverable in the same manner as the tax under the Madhya Pradesh Land Revenue Code, 1973 (No. 2 of 1974).
16-A. Insertion of Section 16-A
After Section 16 of the Principal Act, the following shall be inserted, namely :- "16-A. Power to produce Transport Vehicle before the Taxation Authority.- Owner of a transport vehicle on being so required by the Taxation Authority or any officer authorized in this behalf by the State Government, shall produce the vehicle for the physical verification of seats, seating layout, sleeper berths, installation of operational Air-condition unit, floor space and weight or ascertaining class of public service vehicle i.e. ordinary, express, tourist vehicle, sleeper coach, semi-sleeper coach and goods vehicle or any basic information necessary for assessment and calculation of tax."
17. Establishment of check-post or barrier and inspection of vehicles
- (1) If the State Government considers it necessary that with a view to prevent or check evasion of tax under this Act, in any place or places in the State, it may specifically by notification direct that a check-post or barrier shall be set up at such place or places as may be specified in the notification. (2) The owner or the person in-charge of the vehicle shall carry with him the certificate of registration, certificate of insurance, permit and such other documents as may be prescribed and shall produce the same for inspection on demand by the officer-in-charge of the check-post or barrier or any other officer as may be empowered by the State Government in this behalf. (3) If the officer-in-charge of the check-post or barrier has reasons to suspect that the vehicle is being used in contravention of the provisions of this Act or in contravention of the rules made thereunder, he may for reasons to be recorded in writing, detain the vehicle and allow the vehicle to move only after obtaining the security as he deems fit. (4) The officer-in-charge of the check-post or barrier shall have power to seize the vehicle if he has reasons to believe that the vehicle is being used without paying the tax, in accordance with the provisions of this Act or the rules made thereunder. (5) The provisions of sub-section (7) of section 3 shall apply mutatis mutandis to the vehicle so seized under sub-section (4).
18. Section 18
[(3) Any person aggrieved by an order passed by the Taxation Authority under sub-section (1) or (3) of Section 12 or Section 13 or Section 14 or Section 15 or Section 16 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) may prefer an appeal to the Appellate Authority in such form and manner as may be prescribed:
- (i) within thirty days of the date of receipt of the order; or
- (ii) within such further period as the Appellate Authority may allow for reasons to be recorded in writing.
- (4) An appeal under sub-section (1) or (3) of section 12 or section 13 or section 14 or section 15 or section 16 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) shall be accompanied by a fee of Rs. 50/- or such other fee as may be prescribed by the State Government from time to time.
- (5) The Appellate Authority may after giving the parties an opportunity of being heard stay the operation of the order appealed against till the disposal of the appeal.]
19. Section 19
- (6) Any person aggrieved by an order passed by the Taxation Authority under sub-section (1) of section 72 or section 87 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) may prefer an appeal to the Appellate Authority in such form and manner as may be prescribed. [(7) Any person aggrieved by an order passed by the Taxation Authority under sub-section (1) of section 72 or section 87 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) may prefer an appeal to the Appellate Authority in such form and manner as may be prescribed.
- (8) The appeal against the order of recovery of tax and penalty for the motor vehicle tax as specified in Schedule shall be preferred on payment of Rs. 10.00 as fee.]
20. Power to make rules
- (1) The State Government may make rules for carrying out the purposes of this Act.
- (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:— (a) the form of tax token and the manner in which it shall be displayed on the motor vehicle; (b) the duties and powers of taxation authorities and other officers under this Act; (c) the manner of payment of tax and the form of receipt to be granted for the same; (d) the procedure to be followed in proceedings under this Act; (e) the manner of service of notices and orders; (f) the fees to be charged for the issue of duplicate tax tokens or certificates or for any other service performed under this Act; (g) any other matter which is to be or may be prescribed.
21. Exemption from tax
- (1) The State Government may, by notification and subject to such conditions as it may specify, exempt either totally or partially any class of motor vehicles or any motor vehicle from payment of tax. (2) Any notification issued under sub-section (1) may be issued so as to have retrospective effect. (3) Any notification issued under sub-section (1) shall be laid on the table of the Legislative Assembly.
22. Section 22
[(3) Any person aggrieved by an order passed by the Taxation Authority under sub-section (1) or (3) of Section 12 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) may prefer an appeal to the Appellate Authority in such form and manner as may be prescribed:
[(4) Any person aggrieved by an order passed by the Taxation Authority under sub-section (1) or (3) of section 12 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) may prefer an appeal to the Appellate Authority in such form and manner as may be prescribed.]
23. Section 23
Any person aggrieved by an order passed by any officer or authority under this Act may prefer an appeal to the Appellate Authority, in such form and manner as may be prescribed, within thirty days from the date of receipt of the order appealed against.
24. Section 24
[(1) Any person aggrieved by an order passed under sub-section (1) or (3) of section 12 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) may prefer an appeal to the Appellate Authority in such form and manner as may be prescribed.
- (2) The Appellate Authority may, after giving the appellant an opportunity of being heard, pass such order on the appeal as it thinks fit and such order shall be final.]
25. Section 25
[(1) An appeal under sub-section (1) of section 25 may be filed within thirty days from the date of receipt of the order appealed against.
- (2) The appellate authority may after giving the appellant an opportunity of being heard, pass such order as it thinks fit and such order shall be final. 3. An appeal under sub-section (1) shall be accompanied by a fee as specified in column (3) of the Table below against the nature of vehicle specified in column (2) thereof.]
26. Section 26
- (1) Any person aggrieved by an order passed under this Act may prefer an appeal to the appellate authority as may be prescribed.
- (2) Every appeal shall be filed within such time and shall be accompanied by such fee as may be prescribed.
2(1). Amendment of First Schedule (2016 Act)
In column (2) of serial number VIII of First Schedule of the Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 (No. 25 of 1991), for the figure and words "30.00 per seat", the figure and words "60.00 per seat" shall be substituted.
2(2). Amendment of First Schedule Heading (2016 Act)
In the heading of serial number VIIIA of First Schedule of the Principal Act, the punctuation and word ", Cranes" shall be omitted.
17 A. Insertion of Section 17 A
After Section 17 of the Principal Act, the following section shall be inserted, namely "17 A Composition of offences:-(1) The Taxation Authority may, either before or after the institution of proceedings for any offence punishable under Section 17, compound such offences by way of composition thereof at the rate as state government may by notification specify in this behalf. (2) On payment by the defaulter such sum as may be determined by the Taxation Authority under sub-section (1), no further action shall be taken against him and if any proceedings in respect of such unlawful act has already been instituted against him in any court such payment shall have the effect of the exoneration or discharge."
Amendment of Items. Amendment of Items
For sub-item (f) of item IV clause (1) and (6) the following clause shall be substituted, namely:- "(1) vehicle permitted to carry more than six passengers and plying as contract carriage covered by all India tourist permit issued by Chhattisgarh State under sub-section (9) of Sec. 88 of the Motor Vehicles Act, 1988 for each seat (other than the driver) which the vehicle is permitted to carry- (a) Tourist vehicle other than Maxi cab- (i) having seating arrangements under sub-rule (10) of rule 128 of the Central Motor Vehicle Rules 1989, with- (a) seating layout two and two: Rs. 800/- per seat per month (b) seating layout two and one: Rs. 950/- per seat per month (c) seating layout one and one: Rs. 1250/- per seat per month (ii) for air-conditioned tourist bus (with any permitted seating layout): Rs. 950/- per seat per month (b) Tourist vehicle Maxi-cab: Rs. 125/- per seat per month. (6) vehicle permitted to carry more than six passengers and plying as contract carriage on temporary permit granted under clause (a) of sub-sec.(1) of Sec. 87 of the Motor Vehicles Act, 1988 for each seat (other than the driver) which the vehicle is permitted to carry: 50 paise for ordinary bus and one rupee for deluxe/air-conditioned bus per seat per 10 kms. or part thereof for the entire distance to be covered in accordance with the conditions of the permit, in addition to tax paid under clause (c), (d), (e) or (f) (2) as the case may be." (3) For sub-item (g) of item IV the following sub-item shall be substituted, namely :- "(g) Motor vehicles plying without permit/authorisation: 1. Vehicle other than Tourist vehicle or Deluxe bus (a) Vehicle permitted to carry exceeding 3 but not exceeding 6 passengers (excluding driver): Rs. 125/- per seat per month in accordance with entire registered seating capacity. (b) Vehicle permitted to carry exceeding 6 but not exceeding 12 passengers (excluding driver): Rs. 250/- per seat per month in accordance with entire registered seating capacity. (c) Vehicle permitted to carry exceeding 12 but not exceeding 29 passengers (excluding driver): Rs. 600/- per seat per month in accordance with entire registered seating capacity. (d) Vehicle permitted to carry exceeding 29 passengers (excluding driver): Rs. 1000/- per seat per month in accordance with entire registered seating capacity. 2. Tourist vehicle/Deluxe bus (a) Tourist vehicle motor cab: Rs. 150/- per seat per month (b) Tourist vehicle maxi cab: Rs. 300/- per seat per month (c) Tourist vehicle/Deluxe bus other than motor cab & maxi cab having (i) seating layout two and two: Rs. 1600/- per seat per month (ii) Seating layout two and one or air-conditioned bus of any layout: Rs. 1900/- per seat per month (iii) seating layout one and one: Rs. 2500/- per seat per month"
Explanation (10). Explanation (10)
After Explanation (9) of item IV, the following explanation shall be inserted, namely :- "Explanation (10) :- for the purpose of sub-clause (a) of clause (1) of sub item IV in item IV in column (1) the physical verification of seating layout in a tourist vehicle shall be done by the Taxation Authority under the provision of sub-rule (10) of rule 128 of the Central Motor Vehicle Rules 1989 and shall be entered in the certificate of registration and tax token and it shall be verified from time to time by the Taxation Authority or officers authorized by the State Government in this behalf under section 16 of Chhattisgarh Motoryan Karadhan Adhiniyam, 1991."
SECOND SCHEDULE. SECOND SCHEDULE
2 For calculating the life time tax of the above class of vehicle, the owner of the vehicle shall be required to produce sale receipt issued by the dealer at the time of the registration of vehicle. 3. Auto-rickshaw three-wheeler includes vehicles popularly known as Tempo, Vikram etc."
For the Second Schedule of the Principal Act the following Schedule shall be substituted, namely:- "SECOND SCHEDULE [See first proviso to sub section (1) of Section 3] Description of Motor vehicles (1) Rate of life time tax (2) 1. Motorcycles with or without attachment of any unladen weight: 4% of the cost of vehicle. 2. Motor cars of any unladen weight- (a) Cost of which does not exceed rupees five lacs: 5% of the cost of vehicle. (b) Cost of which exceeds rupees five lacs: 6% of the cost of vehicle. 3. Invalid Carriage: Rs. 360/- 4. Auto-rickshaw three wheelers (Public Service Vehicle) plying for hire and reward and permitted to carry not more than six passengers- (a) Vehicle purchased after taking loans under various schemes and conditions as decided by the State Government by its notification, from time to time and owned by any person belonging to scheduled castes, scheduled tribes, other backward classes and minority community: 2% of the cost of vehicle. (b) Vehicle purchased and owned by the person other than the person mentioned in (a) above: 5% of the cost of vehicle. 5. Omnibus, registered for private use having seating capacity exceeding 6 and up to 12 (excluding driver): 6% of the cost of vehicle. Explanation :- 1. Cost of vehicle means cost including tax realized by the dealer.
Repeal and Saving. Repeal and Saving
The Chhattisgarh Motoryan Karadhan (Sansodhan), Adhyadesh 2001 (No. 3 of 2001) is, hereby repealed.
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