section 13
Special provision for taxation of transport vehicles
The Chhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2012/2016General201234 sections
Statutory text
- (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]
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