Insertion of new schedules

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".