The Daman and Diu Motor Vehicles tax (Amendment) Regulation 2010

d%F$ -fi. ~04/0007/200~-l0 REGISTERED NO. DL+V)04/0007a003--10 EXTRAORDINARY mn-ml

In the Goa, Daman and Diu Motor Vehicles Tax Act, 1974 (hereinafter referred to as the principal Act), in section 2,-(a) in clause (I), the following proviso shall be inserted, namely:-'Provided that, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, the provisions of this clause, in relation to Daman and Diu, shall have effect, as if for the words "Goa, Daman and Diu", the words "Daman and Diu" had been substituted;';(b) after clause (I), the following clause in relation to Daman and Diu shall be inserted, namely:-'(IA) "Official Gazette" in relation to Daman and Diu, means the Daman and Diu Gazette;';(c) for clause (4), the following clause shall be substituted, namely:-'(4) "registered owner" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1988;';(d) in clause (9), the word "Goa" shall be omitted;(e) in clause (11), for the words and figures "Motor Vehicles Act, 1939", the words and figures "Motor Vehicles Act, 1988" shall be substituted.

In section 3 of the principal Act,-(a) in sub-section (1), after the second proviso, the following proviso shall be inserted, namely:-"Provided also that nothing contained in this sub-section, shall, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, apply to Daman and Diu.";(b) after sub-section (1), the following sub-section shall be inserted, namely:--"(1A) On and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, a tax shall be leviable in the Union territory of Daman and Diu on all transport vehicles used or kept for use in the Union territory, at such rates not exceeding the rates specified in Schedule A to this Act; and for all non-transport vehicles used or kept for use in the Union territory, at such rates not exceeding the rates specified in Schedule B to this Act, as the Government may, by notification in the Official Gazette, specify:Provided that in the case of motor vehicles kept by a dealer in, or manufacturer of, such vehicles for purposes of trade, the tax shall be payable by such dealer or manufacturer on such vehicles which under the rules made under the Motor Vehicles Act, 1988, have been permitted to be used on the road whether under a trade certificate or under temporary registration:Provided further that the Government may, in respect of any motor vehicle or class of vehicles, prescribe by rule or order that tax in respect of such vehicle or class of motor vehicles shall be levied for periods less than a quarter for which such vehicle or class of vehicles has been kept for use in the Union territory and whereupon tax shall be paid in respect of such vehicles or class of vehicles at such rate as may be prescribed for periods less than a quarter, so, however, that it shall not proportionately be in excess of the annual tax.";(c) in sub-section (3), after the proviso, the following proviso shall be inserted, namely:-"Provided further that nothing contained in the proviso shall, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, apply to Daman and Diu.".

In section 4 of the principal Act,-(a) in sub-section (1), in third proviso, for the words and figures "Chapter VIII of the Motor Vehicles Act, 1939", the words and figures "Chapter XI of the Motor Vehicles Act, 1988" shall be substituted;(b) after sub-section (3), the following sub-sections shall be inserted, namely:-"(4) Notwithstanding anything contained in this section, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, the tax levied for non-transport vehicles in accordance with the provisions of sub-section (1A) of section 3, shall be paid in advance by the registered owner or the person having possession or control of the vehicle and the tax so paid shall be the one time tax, unless the vehicle is altered during such period, or proposed to be used in such a manner so as to cause the vehicle to become a vehicle in respect of which a different tax is payable:Provided that in respect of vehicles registered before the date of commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, of which taxes were being paid in accordance with the provision of sub-section (1), the tax specified in Schedule B to this Act, shall be paid on or before the date of completion of sixty days from the commencement of the said Regulation.(5) Where a transport vehicle is used or kept for use in the Daman and Diu on the basis of temporary permit issued under the Motor Vehicles Act, 1988, the tax shall be levied and collected in the manner as provided in this Act for whole of the period for which it is used or kept for use in Daman and Diu.".

In section 5 of the principal Act, after sub-section (4), the following sub-section shall be inserted, namely:--"(5) Notwithstanding anything contained in this section, on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, issue of tax token and tax licence to the person paying the tax shall not be necessary in Daman and Diu where the tax is paid for non-transport vehicles in accordance with sub-section (4) of section 4:Provided that the Taxation Authority shall, on payment of one time tax of the vehicle, make an entry in the certificate of registration of the said vehicle of such payment.".

In section 6 of the principal Act, in sub-section (3), for the words and figures "Chapter VIII of the Motor Vehicles Act, 1939", the words and figures "Chapter XI of the Motor Vehicles Act, 1988" shall be substituted.

of sec!1on 6 "Chapter VIIt ofthe Motor Vehicles Act, 1939", the words and figures "Chapter XI ofthe 4 of 1939. Motor Vehicles Act, 1988" shall be substituted. 59 of 1988

Amendment 8. In section 9 of the principal Act. aftcr sub-section (?), the following sub-section of section 9. shall be inserted, namely:- "13) Notwithstanding anjthing contained in sub-sections fl) and (21, on and from the commencement of the Daman and Diu Motor Vehicles 'I'ax

(Amendment) Regulation, 2010, where tax has bcen paid for non-transport vehicles under sub-section (4) ofsection 4, the registered owner who has paid such tax shall be entitled to refund of tax at the rates specified in Schedule C to this Act, in cases of-

1. (i) cancellalicn of registration of vehicles on account of scrapping of such vehicle due to accident or other cause, or removal of the vehicle ro any other State or Union territory on account of transfer of ownership or change of address;
2. (ii) temporary non-use of vehicle.". Amendment uf section 12

In section 9 of the principal Act, after sub-section (2), the following sub-section shall be inserted, namely:-"(3) Notwithstanding anything contained in sub-sections (1) and (2), on and from the commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, where tax has been paid for non-transport vehicles under sub-section (4) of section 4, the registered owner who has paid such tax shall be entitled to refund of tax at the rates specified in Schedule C to this Act, in cases of-(i) cancellation of registration of vehicles on account of scrapping of such vehicle due to accident or other cause, or removal of the vehicle to any other State or Union territory on account of transfer of ownership or change of address;(ii) temporary non-use of vehicle.".

Q[ section 15- Act, 1939", the words and figures "Motur Vehicles Act, 1988" shall be substituted. 4 of 1939. 59 uf 1988. Amendmcnt

of 24 shall be substituted, namely:- "(6) Every rule made, on and from the commencement of the Daman and Uiu Motor VehiclesTax (Amendment) Regulation, 201 0, in relation to Daman and Diu, shall be laid as soon as may be: after it is made, before each House ul' Parliament, while it is in session for a tutal period ofthirry days, which may bc cotnprised of one session or in two or more successive sessions, and if, before the expiry of the session immediately followii~g the session or the successive sessions aforesaid, both Houses agree in making any inodification in the rule or both Houses agree that the rule should not be made. the rule shall thereafter have effect only in such modified form or be of no eflcct. as the case may be; so, however, that any such modification or annulntent shall be without prejudice to the validity of anything previously done under that rule.".

SEC. I] TEE GAZEITE OF 1NDIA EXTRAORDINARY 5

In section 12 of the principal Act, the following proviso shall be inserted, namely:-"Provided that if the tax for non-transport vehicles registered before the date of commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, has not been paid as provided in the proviso to sub-section (4) of section 4, the registered owner or the person having possession or control of the motor vehicle, in relation to Daman and Diu, shall be liable to pay penalty to the extent of one per cent. of the tax payable for each defaulting month or part thereof.".

After the Schedule to the principal Act, the following Schedules shall be inserted, namely:- "SCHEDULE A (See section 3) TAX ON TRANSPORT VEHICLES IN DAMAN AND DIU. Sl. No. Class of vehicles in respect of motor vehicles fitted solely with pneumatic tyres. Maximum annual rate of tax in rupees (1) (2) (3) 1. Motor cycle and tricycles (including motor scooters and cycles with attachment for propelling the same by mechanical power) : 150.00 2. Goods Vehicles : For every 100 kgs of registered laden weight or part thereof: (i) driven on fuel other than diesel 30.00 (ii) driven on diesel 35.00 3. Passenger vehicles (including auto-rickshaws, taxies, etc.): (i) vehicles with seating capacity up to four passengers 480.00 (ii) for every additional seat over four passengers up to nine passengers 300.00 (iii) for every additional seat over nine passengers 400.00 4. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule: (a) up to 750 kgs weight unladen 450.00 (b) over 750 kgs up to 1200 kgs weight 600.00 (c) over 1200 kgs weight unladen up to 2500 kgs 700.00 (d) over 2500 kgs weight unladen up to 5000 kgs 800.00 (e) over 1000 kgs or part thereof in excess of 5000 kgs 150.00 5. Additional tax payable in respect of motor vehicles used for drawing trailers: (a) For each trailer when it is used for the carriage of goods: At the rates specified against serial number 2, in respect of motor vehicles use for carriage of goods. (b) For each trailer when used for the carriage of passengers: At the rates specified against serial number 3, in respect of motor vehicles plying for hire and use for the carriage of passengers. Explanation 1.--The seating capacity in respect of the passenger vehicles specified at serial number 3 shall be exclusive of the drivers' seat and the conductors' seat. Explanation 2.-- The maximum annual rate of tax for the motor vehicles other than those fitted with pneumatic tyres shall be the rates specified in paragraph 1. for the motor vehicles fitted solely with pneumatic tyres, plus 50 percentum. Explanation 3.--The maximum annual rate of tax payable by dealers in, or manufacturers of motor vehicles, for general licence in respect of each vehicle, shall be rupees 200.00. SCHEDULE B (See section 3) Sl. No. Stage of registration Motor cycles and tricycles (including motor scooters and cycles with attachment for propelling the same by mechanical power) Any other motor vehicle not specified in column (2) Motor vehicles manufactured out of India and imported to India Driven on other than diesel Driven on diesel (1) (2) (3) (4) (5) (6) A. At the time of new registration 7% of the cost of vehicle 4% of the cost of vehicle 6% of the cost of vehicle Twice the rates specified for respective class of vehicles at columns (3), (4) and (5) B. If the motor vehicle is already registered and its age from the month of registration is: 1. not more than two years 95.8 97.2 97.2 Twice the rates specified for respective class of vehicles at columns (3), (4) and (5) 2. more than two years but not more than three years 91.3 94.3 94.3 3. more than three years but not more than four years 86.7 91.2 91.2 4. more than four years but not more than five years 81.8 87.9 87.9 5. more than five years but not more than six years 76.6 84.5 84.5 6. more than six years but not more than seven years 71.2 81.0 81.0 7. more than seven years but not more than eight years 65.6 77.2 77.2 8. more than eight years but not more than nine years 59.6 73.3 73.3 9. more than nine years but not more than ten years 53.4 69.1 69.1 10. more than ten years but not more than eleven years 46.8 64.8 64.8 11. more than eleven years but not more than twelve years 39.9 60.2 60.2 12. more than twelve years but not more than thirteen years 32.7 55.4 55.4 13. more than thirteen years but not more than fourteen years 25.1 50.4 50.4 14. more than fourteen years but not more than fifteen years 17.2 45.1 45.1 15. more than fifteen years but not more than sixteen years 39.6 39.6 16. more than sixteen years but not more than seventeen years 33.8 33.8 17. more than seventeen years but not more than eighteen years 27.7 27.7 18. more than eighteen years but not more than nineteen years 21.2 21.2 19. more than nineteen years but not more than twenty years 14.5 14.5 NOTE: Cost of the vehicle in relation to (a) vehicle manufactured in India means cost of the vehicle as per the purchase invoice issued either by the manufacturer or dealer of the vehicle and shall include the manufacturing cost, excise duty, sales tax and any other tax payable in the Union territory of Daman and Diu; (b) a vehicle imported into India irrespective of its place of manufacture means cost as per the landed value of the vehicle consisting of the assessable value under the Customs Act, 1962 (52 of 1962) and the customs duty paid thereupon including additional duty paid, if any, as endorsed in the bill of entry by the Customs Department. Explanation I.-- For the purpose of calculating the rate of one time tax under this Schedule, if the invoice of the vehicle, or as the case may be, the Bill of Entry is not produced for any reason, then the cost of vehicle shall be calculated as follows, namely- (1) (i) In case the model of such vehicle is being manufactured, the cost of vehicle certified by an authorised dealer or manufacturer of such vehicle. (ii) In case manufacture of such model ceased, the prevailing market price of such vehicle certified by the licensed assessor or valuer of motor vehicles. (2) If the cost of vehicle could not be calculated as per item (1): the prevailing cost of similar vehicle determined by the Taxation Authority, closest in engine capacity and unloaded weight of the vehicle in respect of which a tax is to be levied and collected. Explanation II.-- In calculating the cost of vehicle, if the cost of the vehicle is not in multiple of hundred, the fraction of a hundred not exceeding fifty rupees shall be ignored and the fraction of hundred exceeding fifty rupees shall be taken as hundred rupees. SCHEDULE C (See section 9) Sl. No. Stage when claimed of refund Motor cycles and tricycles (including motor scooters and cycles with attachment for propelling the same by mechanical power) Any other motor vehicles not specified in Category A. Refund for removal, suspension or cancellation of registration of vehicle Refund per quarter (for not using the vehicle) Refund for removal, suspension or cancellation of registration of vehicle Refund per quarter (for not using the vehicle) (1) (2) (3) (4) (5) (6) A. If the period elapsed after payment of one time tax on the motor vehicle is- 1. less than one year 95.8 0.5 97.2 0.6 2. more than one year but not more than two years 91.3 0.9 94.3 0.6 3. more than two years but not more than three years 86.7 0.9 91.2 0.6 4. more than three years but not more than four years 81.8 1.0 87.9 0.7 5. more than four years but not more than five years 76.6 1.0 84.5 0.7 6. more than five years but not more than six years 71.2 1.0 81.0 0.7 7. more than six years but not more than seven years 65.6 1.0 77.2 0.7 8. more than seven years but not more than eight years 59.6 1.0 73.3 0.7 9. more than eight years but not more than nine years 53.4 1.1 69.1 0.7 10. more than nine years but not more than ten years 46.8 1.1 64.8 0.8 11. more than ten years but not more than eleven years 39.9 1.1 60.2 0.8 12. more than eleven years but not more than twelve years 32.7 1.1 55.4 0.8 13. more than twelve years but not more than thirteen years 25.1 1.1 50.4 0.8 14. more than thirteen years but not more than fourteen years 17.2 45.1 0.8 15. more than fourteen years but not more than fifteen years 39.6 0.8 16. more than fifteen years but not more than sixteen years 33.8 0.9 17. more than sixteen years but not more than seventeen years 27.7 0.9 18. more than seventeen years but not more than eighteen years 21.2 0.9 19. more than eighteen years but not more than nineteen years 14.5 0.9".