Bare Act
The Madhya Pradesh Motor Vehicles Taxation Act, 1947
The Madhya Pradesh Motor Vehicles Taxation Act, 1947, establishes the legal framework for levying and collecting taxes on motor vehicles within the state of Madhya Pradesh. It mandates that owners of motor vehicles—whether used for personal, commercial, or agricultural purposes—must pay specific taxes based on the vehicle's type, weight, and seating capacity. The Act empowers the state government to collect these funds, sets penalties for non-payment, and provides mechanisms for enforcement, including vehicle seizure. For the ordinary citizen, this law is the basis for the road tax paid during vehicle registration and operation, ensuring that vehicle owners contribute to the maintenance of the state's transport infrastructure.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax
- 4. Tax payable by a dealer or manufacturer
- 5. Provided that the authority to whom the tax is payable may permit such manufacturer or dealer to pay the proportionate tax for each quarter.
- 6. Bar of imposition of tax by any local authority
- 7. Grant to local authorities
- 8. Declaration by persons liable to pay tax
- 9. Declaration in other cases
- 10. Payment of additional tax
- 11. Exemption from levy of tax
- 12. Refund of tax
- 13. Grant of receipt and issue of token
- 14. Power to stop motor vehicle
- 15. Power of entry
- 16. Penalty for certain offences
- 17. Other penalties
- 18. Composition of offences
- 19. Bar of suit or other proceedings
- 20. Appeal
- 21. Provided that no appeal shall be entertained unless the amount of tax in respect of which the appeal has been preferred has been paid.
- 22. Recovery of tax
- 23. Rules
- 24. Repeal and savings
PDF: pending for this language.