The Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 1977

This Act may be called the Himachal Pradesh Motor Vehicle Taxation (Amendment) Act, 2020.

In section 2 of the Himachal Pradesh Motor Vehicle Taxation Act, 1972 (4 OT 1973) (hereinafter referred to as the "principal Act"), for clause (J-e), the following shall be substituted, namely:-- "(J-e) "Price of motor vehicle" in relation to a new vehicle means the ex-factory price of vehicle at the factory gate before applicable taxes.".

1. (1) In section (3), of the principal Act, for sub-sections (2),
2. (3) and (4), the following shall be substituted, namely:-- "(2) There shall be levied, charged and paid to the State Government, a tax on motor cycles/scooters, personal vehicles, Private Service Motor Cabs or Construction equipment vehicles, used or kept for use in the State for a period of fifteen years from the date of purchase of vehicle at the time of registration under sub-section
3. (3) 59 of 1988 of section 41 of the Motor Vehicles Act, 1988, (59 of 1988) at the rates as may be specified by the State Government, by notification, on the basis of the price of such motor cycle/scooters, personal vehicles, Private Service Motor Cabs or Construction equipment vehicles, subject to the minimum of six percent and maximum of fifteen percent of the price thereof.
4. (3) Notwithstanding anything contained in sub-sections
5. (1) and (2), there shall be levied, charged and paid to the State Government, a tax on,--
   • (a) motor cabs or maxi cabs which are allowed to be converted as personal motor vehicles;
   • (b) motor vehicles initially registered in any other State but being moved permanently to the State of Himachal Pradesh to be registered here for the first time; and
   • (c) Private Service Motor Cabs or Construction equipment vehicles already registered and paying tax on an annual basis for the remaining period of fifteen years, at the rates, as may be specified by the State Government, by notification, subject to maximum fifteen percent of the price of such motor vehicles to be determined by the taxation authority after deducting eight percent depreciation per annum from the original price of the motor vehicle provided that:--
     • (i) in the case of motor vehicles having original price up to two lakh fifty thousand rupees, the floor price shall not be less than fifty thousand rupees, or
     • (ii) in the case of motor vehicles having original price more than two lakh fifty thousand rupees but not exceeding five lakh fifty thousand rupees, the floor price shall not be less than one lakh rupees, or
     • (iii) in the case of motor vehicles having original price more than five lakh fifty thousand rupees but not exceeding ten lakh rupees, the floor price shall not be less than two lakh rupees, or
     • (iv) in the case of motor vehicles, having original price more than ten lakh rupees, the floor price shall not be less than four lakh rupees, or
     • (v) in the case of motor vehicles, having original price more than twenty lakh rupees, the floor price shall not be less than eight lakh rupees, or
     • (vi) in the case of motor vehicles, having original price more than fifty lakh rupees, the floor prices shall not be less than twenty lakh rupees, or
     • (vii) in the case of two wheelers, the floor price shall not be less than five thousand rupees.
6. (4) Notwithstanding anything contained in sub-sections
7. (2) and (3), there shall be levied, charged and paid to the State Government, a tax on motor cycles/ scooters, personal motor vehicles, Private Service Motor Cabs or Construction equipment vehicles, used or kept for use in the State for every further period of five years from the date of their renewal of certificate of registration under sub-section
8. (10) of Section 41 of the Motor Vehicles Act, 1988 (59 of 1988) at the rates as may be specified by the State Government, by notification, but not exceeding to the tax paid at the time of first registration of such motor cycles/scooters, personal motor vehicles, Private Service Motor Cabs or Construction equipment vehicles.".

In Section 7-A of the principal Act, in sub-section (6), for the words “six monthly instalments” and “twenty five percent”, the words “four monthly instalments alongwith regular tax due” and “fifty five percent” shall be substituted respectively.