Vidhi Codex

section 24

Repeal and savings

The Madhya Pradesh Motor Vehicles Taxation Act, 1947
Tax194724 sections
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Statutory text
  1. (1) The Central Provisions and Berar Motor Vehicles Taxation Act, 1942 ( 3 of 1942) is hereby repealed.
  2. (2) Notwithstanding the repeal of the said Act all rules made thereunder and in force immediately before the commencement of this Act shall in so far as they are consistent with this Act conti- nue in force and be deemed to be rules made under this Act. First Schedule. First Schedule (See section 3 ) Description of motor vehicles Annua rate of tax
  3. (1) (2) Rs. P. [I. Motor Cycles— the unladen weight of which does not exceed 90 48.00 kilograms the unladen weight of which exceeds 90 kilograms 60.00 Additional tax for side car or trailor 15.00 II. Motor Cars— the unladen weight of which does not exceed 760 120.00 kilograms the unladen weight of which exceeds 760 kilograms 170.00 but does not exceed 1,520 kilograms exceeds 1,520 kilograms but does not exceed 2,280 204.00 kilograms exceeds 2,280 kilograms but does not exceed 3,040 240.00 kilograms exceeds 3,040 kilograms 288.00 Additional tax for each trailor --- the unladen weight of which does not exceed 1,016 60.00 kilograms the unladen weight of which exceeds 1016 kilograms 120.00 Invalid Carriages 36.00 III. Public Service Vehicles
    • (i) Motor Cycles for hire— the unladen weight of which does not exceed 90 84.00 kilograms the unladen weight of which exceeds 90 kilograms 96.00 Additional Tax for each side car or trailor 48.00 attached to motor cycle
    • (ii) Vehicle having seating capacity up-to six seats, other than motor cycle for hire
    • (a) for the vehicle having seating capacity for 80.00 passengers upto 3 seats (for each seat)
    • (b) for the vehicle having seating capacity for 80.00 passengers in all more than 3 but not more (for each seat) than 6
      • (iii) Vehicle having seating capacity for passengers more than six for hire
    • (a) for seating capacity upto 6 seats 80.00 (for each seat)
    • (b) thereafter seating capacity exceeding 6 seats 72.00 but does not exceed 20 seats (for each seat)
    • (c) thereafter seating capacity exceeding 20 100.00 seats but does not exceed 38 seats (for each seat)
    • (d) exceeding 38 seats 120.00 (for each seat) IV. Goods Vehicles or Articulated Vehicles-- the registered laden weight of which, as the case may be— does not exceed 1,780 kilograms 276.00 exceeds 1,780 kilograms but does not exceed 2,030 300.00 kilograms exceeds 2,030 kilograms but does not exceed 3,050 516.00 kilograms exceeds 3,050 kilograms but does not exceed 4,060 696.00 kilograams exceeds 4,060 kilograms but does not exceed 4,750 780.00 kilograms exceeds 4,750 kilograms but does not exceed 5,570 948.00 kilograms exceeds 5,570 kilograms but does not exceed 6,580 1116.00 kilograms exceeds 6,580 killgrams but does not exceed 7,480 1272.00 kilograms exceeds 7,480 kilograms but does not exceed 8,390 1428.00 kilograms exceeds 8,390 kilograms but does not exceed 9,300 1680.00 kilograms exceeds 9,300 kilograms but does not exceed 10,200 1836.00 kilograms exceeds 10,200 kilograms but does not exceed 11,000 2507.00 kilograms exceeds 11,000 kilograms but does not exceed 2718.00 12,000 kilograms exceeds 12,000 kilograms but does not exceed 13,000 2930.00 kilograms exceeds 13,000 kilograms but does not exceed 14,000 3140.00 kilograms exceeds 14,000 kilograms but does not exceed 15,000 3352.00 kilograms exceeds 15,000 kilograms but does not exceed 16,000 3486.00 kilograms and thereafter for each additional 1,000 kilograms 210.00 or part thereof V. All other motor vehicles not included in any of the categories of motor vehicles specified in this schedule the unladen weight of which— does not exceed 760 kilograms 120.00 exceeds 760 kilograms but does not exceed 1,520 240.00 kilograms exceeds 1,520 kilograms but does not exceed 2,030 300.00 kilograms exceeds 2,030 kilograms but does not exceed 3,050 444.00 kilograms exceeds 3,050 kilograms but does not exceed 4,060 600.00 kilograms exceeds 4,060 kilograms but does not exceed 5,080 840.00 kilograms exceeds 5,080 kilograms but does not exceed 6,100 1080.00 kilograms exceeds 6,100 kilograms but does not exceed 7,000 1356.00 kilograms thereafter for each additional 1,000 kilograms or 400.00 part thereof Additional Tax for each trailor. 120.00]1] Second Schedule. Second Schedule [SECOND SCHEDULE (See section 4 .) Description of motor vehicles Annual rate of tax
  4. (1) (2) ------------------------------------------------------------------------------------------ For seven or less number of motor vehicles in 375.00 possession of a manufacturer of or dealer in motor vehicles. For any additional seven or less number of motor 375.00]2 vehicles in possessuion of a manufacturer of, or dealer in, motor vehicles. Third Schedule. Third Schedule [THIRD SCHEDULE (See section 3-A) Description of Public Service Rate per seat of the seating Vehicle capacity of passengers Rs. P.
  5. (1) Stage carriages— [(a) with stage carriage permits granted under section 48 or granted or issued under any other provision of the Motor Vehicles Act, 1939 (No. 4 of 1939) and temporary permits granted under any provision of the said Act other than clause
    • (a) of sub-section
  6. (1) of section 62 thereof. ]2
    • (i) when operating service on 12 paise per seat per 10 kilo- pakka Road. meters for the entire distance to be covered during the month in accordance with the condi- tions attached to the permit : Provided that for the period between the 16th day of June and 15th day of October (both days inclusive) this provision shall have effect as if for the figures "12", the figure "9" were substituted;
    • (ii) when operating service 10 paise per seat per 10 kilo- on kachha road. meters for the entire distance to be covered during the month in accordance with the conditions attached to the permit : Provided that for the period between the 16th day of June and 15th day of October (both days inclusive) this provision shall have effect as if [ for the figure and word "10" paise the figure and word '8" paise were substituted]3
    • (b) with temporary permits 15 paise per seat per 10 kilo- granted under clause
    • (a) meters for the entire distance of sub-section
  7. (1) of sec- to be covered during the period tion 62 of the Motor Ve- for which the permit is grant- hicles Act, 1939 (4 of ed in accordance with the condi- 1939). tions attached to the permit.
  8. (2) Contract carriages—
    • (a) [With contract carriage Subject to minimum of Rs. 30 permits granted or issued and maximum of Rs. 120 per under section 51 or sub-sec- seat per month as the Regional tion
  9. (7) of section 63 or any Transport Authority may specifi- other provision of the Motor fy in view of the area of Vehicles Act, 1939 (4 of operation or length of the 1939]1 routes assigned to permit.
    • (b) [with temporary permits 15 paise per seat per 10 granted or issued under sec- kilometers for the entire tion 62 or sub-section
  10. (6) of distance to be covered in section 63 or any other pro- accordance with the condi- vision of the Motor Vehicles tions of the permit. Act, 1939 ( 4 of 1939]2 Note 1.—If the distance to be covered is not exact multiple of ten, the tax for kilometers falling short of ten shall be charge- able pro rata. Note 2.—Where the owner holds permit for more than one vehicle with a condition to operate any of the vehicles on the route covered by the permit, the seating capacity shall be reckon- ed on the average seating capacity of the entire fleet ex- cluding Express and Deluxe buses. For Express and Delux buses seating capacity shall be reckoned on the average of Express or Deluxe buses, as the case may be. Fourth Schedule. Fourth Schedule [omitted]

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