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The Jharkhand Motor Vehicles Taxation Act, 2001

The Jharkhand Motor Vehicles Taxation Act, 2001

Tax200134 sections

This Act governs the rules and regulations for imposing taxes on motor vehicles within the State of Jharkhand. It applies to all registered and unregistered vehicles, including private cars and transport vehicles, mandating owners to pay specific fees to the state government. By outlining these financial obligations, the legislation aims to generate essential revenue for public infrastructure and services. It also establishes definitions and procedures for appeals and inspections, ensuring that vehicle taxation is systemized, transparent, and effectively managed for the benefit of the state.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. Definitions.
  4. 3. Appointment of taxing officers
  5. 4. Taxing Officer by this Act, or by Rules made thereunder.
  6. 5. Levy of tax
  7. 6. Tax payable by a manufacturer or a dealer. - A tax at the annual rate specified in
  8. 7. Payment of tax.
  9. 8. Payment of differential tax.
  10. 9. Tax where to be paid.
  11. 10. Rebate on payment of tax paid in advance
  12. 11. Grant of tax token and receipt of payment of tax
  13. 12. Refusal of acceptance of tax
  14. 13. Liability of successor to pay arrears
  15. 14. Transport vehicles registered outside Jharkhand not to be used or kept for
  16. 15. Power of the State Government to exempt certain motor vehicles from
  17. 16. Grant of exemption token
  18. 17. Prior intimation of a temporary discontinuance of use of a vehicle. - (1)
  19. 18. Refund of tax.
  20. 19. Exemption and write off taxes
  21. 20. Government.
  22. 21. State unless the valid tax token issued under Section 11 in respect of the said vehicle has been obtained and such token is displayed on the vehicle in the prescribed manner.
  23. 22. Search and seizure
  24. 23. Liability to pay penalty for non-payment of tax in time
  25. 24. Restriction on use of motor vehicle in certain cases
  26. 25. Permits to be invalid in case of non-payment of tax within the prescribed
  27. 26. Appeal.
  28. 27. Revision
  29. 28. Provided that the Revisional Authority shall not pass an order under this section prejudicial to any person without giving him a reasonable opportunity of being heard.
  30. 29. Compounding of offence
  31. 30. Bar of jurisdiction
  32. 31. Power to make Rules
  33. 32. Repeal and savings
  34. Schedule III. Schedule III

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