Repeal and savings

(1) Bihar Motor Vehicles Taxation Ordinance, 1994 (Bihar Ordinance No. 2 of 1994) is hereby repealed.

1. (2) Notwithstanding such repeal any notification, rule, regulation, order or notice issued or any appointment of declaration made or exemption granted or any confiscation made or any penalty or fine imposed, any forfeiture, cancellation or any other thing done, or any other action taken under the said Ordinance shall so far as it is not inconsistent with the provisions of this Act, be deemed to have been issued, made granted, done or taken under this Act. Any document referring to any of the provisions of the repealed Ordinance shall be construed as referring to the corresponding provision of this Act as if this Act was in force on the date action was done or taken.
2. (3) Any penalty payable under any of the provisions of the repealed Ordinance may be recovered in the order in this Act but without prejudice to any action already taken for recovery of such penalty under the authority of the repealed Ordinance.
3. (4) The mention of particular matters in this section shall not be held to prejudice or affect the general application of Section 6 of the General Clauses Act, 1897 (Act 10 of 1897) with regard to the effect of repeals. [Schedule-I] Part-A Schedule - 1 Part (A) Rate chart of one-time tax for personalized vehicles (See Sub-section (i) of section 5 & 7)

Clause Sl.No. Stages of Registration Class of Motor Vehicles

Two wheeler motor vehicle Personalized four wheeler motor vehicle (2 to 12 seating capacity) Additional Tax under Clause A & B Column No. 5 1 2 3 4 5 6

or first registration One time tax at the rate of 6% of cost of vehicle excluding GST One time tax at the rate of 6% of cost of vehicle excluding GST

1. (i) Extra Additional tax at the rate of 3% shall be levied on payable one-time tax under

already owns a personalized vehicle in his/her name.

1. (ii) Extra Additional tax at the rate of 3% on the cost of the vehicle exceeding Rs.15 lacs excluding GST shall be levied on payable one-time tax under clause A & B Column no.-5 provided the owner of such vehicle does not possess any other personalized vehicle in his/her name prior to it. B If the Motor vehicle is already registered and its age from the first registration is Percentage of one time tax levied under clause A Column (4) Percentage of one Time tax Levied under clause A column (5) 1 More than one year but not more than two years 95% 95% 2 More than two year but not more than three years 90% 90% 3 More than three year but not more than four years 85% 85% 4 More than four year but not more than Five years 80% 80% 5 More than Five year but not more than Six years 75% 75% 6 More than Six year but not more than Seven years 70% 70% 7 More than Seven year but not more than Eight years 65% 65% 8 More than Eight year but not more than Nine years 60% 60% 9 More than Nine year but not more than Ten years 55% 55% 10 More than Ten year but not more than Eleven years 50% 50% 11 More than Eleven year but not more than Twelve years 50% 50% 12 More than Twelve year but not more than Thirteen years 50% 50% 13 More than Thirteen year but not more than Fourteen years 50% 50% 14 More than Fourteen year but not more than Fifteen years 50% 50%

15 More then Fifteen years 50% 50%

Schedule-I Part B Chart indicating,the Scale of Refund for Personal Vehicles (See sub-section (2) of Section 7)

(2 to 12 seating capacity) 1 2 3 4

If after registration certificate of registration of the vehicle on its exit from the State takes place Refund of the tax paid as a percentage of one-time tax levied under schedule -1 part A Refund of the tax paid as a percentage of one-time tax levied under schedule-1 Part- A

1. Within one year 92% 92%

2. After one year but within two years 85% 85% 3. After two year but within three years 78% 78%

4. After three year but within

four years 71% 71% 5. After four year but within five years 64% 64% 6. After five year but within six years 57% 57% 7. After six year but within seven years 49% 49% 8. After seven year but within Eight years 41% 41%

9. After Eight year but within

Nine years 33% 33% 10. After Nine year but within Ten years 25% 25% 11. After Ten year but within Eleven years 17% 17% 12. After Eleven year but within Twelve years 9% 9%

13. After Twelve year but within Thirteen years NIL NIL 14. After Thirteen year but within Fourteen years NIL NIL

15. After Fourteen years NIL NIL

[Schedule-I] Part- "C" Rate chart of Motor Vehicles (See Sub-section (1) of section 5) . Sl. No.

Trailers -

a) Upto 1000 Kgs registered laden weight capacity i) One time tax of Rs. 9000/- at the time of registration in the State for 10 year from the date of first registrations shall be levied on goods vehicles upto 1000 kg of weight capacity Provided that one time tax payable by such vehicles already registered shall be calculated after deduction of the tax

amount already paid earlier

Provided further that no one time tax shall be payable if the vehicle had already paid more than Rs. 9000/- as taxes

ii) For goods vehicles more than 10 years old one time tax of Rs. 9,000/- shall be levied for a period of every five years thereafter shall be levied. Provided that one time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after 10 years period or 15 years which ever may be applicable Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs. 9000/- as taxes. b) Exceeding 1000 kgs but not exceeding 3000 kgs of registered laden weight capacity i) One time tax of Rs. 7500/- per ton or part thereof at the time of registration for a period of 10 years from the date of first registration in the State shall be levied on goods vehicles upto 1001 to 3000 Kgs

weight capacity. Provided that one time tax payable by such vehicle already registered earlier shall be calculated after deducting the tax amount already paid. ii) For vehicle more than 10 years old one time tax of Rs. 7500/- per ton or part thereof for a period of every five years thereafter shall be levied. Provided that one time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after 10 years or 15 years period which ever may be applicable. Provided further that no one time tax shall be payable if the vehicles has already paid more than Rs. 7500/- per ton or part thereof as taxes.

c) Exceeding 3000 kg registered

laden weight capacity Rs. 800/- per ton or part thereof yearly.

3 a) Motor Cab and Omni Bus One Time tax at the rate of 7% of the cost of taxi, motor cab, maxi cab excluding GST shall be levied for 12 years and 40% of one time tax plus 10% green tax shall be levied for further 5 years.

Provided that one time tax payable by such vehicles shall be calculated after deducting the tax amount already paid as per SCHEDULE-1

b) Three Wheeler vehicle a) Seating Capacity not more than 4 seats excluding driver :- One Time tax Rs- 9000/- for newly registered vehicles shall be levied for 15 years.

OR

One time tax of Rs. 6000/- on all three wheelers up to one year age at the time of first registration shall be levied for a period

of 10 years from the date of registration in the State.

OR

One time tax of Rs. 6000/- (Six Thousand) on more than 10 years old three wheelers vehicles shall be levied for further five years.

b) Seating capacity up to 7 seats excluding the driver :- One time tax of Rs. 13500/- (Rs. Thirteen Thousand Five Hundred) on newly registered three wheelers vehicles shall be levied for 15 years.

OR

One Time Tax of Rs- 9000/- (Nine Thousand) on all the three wheelers Vehicles up to one year of age at the time of registration shall be levied from the date of first registration in the State for 10 years.

OR

One time tax of Rs. 9000/- (Nine Thousand) on more than 10 years old three wheelers vehicles shall be levied for further five years.

4. Passenger Transport Vehicles

1 Passenger Transport Vehicles (Excluding driver and conductor) other than goods vehicles, Motor Cab and Maxi Cab Annual rate of Tax (Ordinary bus) Annual rate of Tax (Semi Deluxe Bus) Annual rate of Tax (Deluxe) Annual rate of Tax of (Volvo Mercedes and equivalent)

1. (a) Seating Capacity not less than 13 persons and not more than 26 persons Rs. 500/- per seat Rs. 625/- Per Seat Rs. 735/- Per Seat -
2. (b) Seating capacity not Rs. 550/- Per Rs. 700/- Per Rs. 810/- Per - less than 27 persons and not more than 32 persons Seat Seat Seat
3. (c) Seating capacity not less than 33 persons or more Rs. 650/- Per Seat Rs. 820/- Per Seat Rs. 975/- Per Seat -
4. (d) Volvo, Mercedes and equivalent buses
   • • - - Rs. 1250/- Per Seat 5 Crane, Poklane and Mechanical digging vehicles (Shoval in front and hand digging device in rear side or otherwise installed working machine) generally known as J.C.B., Boaring Machine or digging Machine/vehicles, built by other manufacturers. One time tax at the rate of 7% of the cost of the vehicle excluding GST shall be levied for 12 years. For further five years 40% of one-time

tax plus 10% green tax shall be levied.

6 Trailer (Other than tractor-Trailer)- More than 5000 kgs registered laden weight capacity. One time tax at the rate of 7% of the cost of the trailer excluding GST shall be levied. For further 5 years 40% of one- time tax plus 10 % green tax shall be levied.