Vidhi Codex

section 3

Levy of tax

The Madhya Pradesh Motor Vehicles Taxation Act, 1947
Tax194724 sections
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Statutory text
  1. (1) A tax at the rate specified in the First Schedule shall be leviable on every motor vehicle used or kept for use in [ Madhya Pradesh. ]3
  2. (2) The tax leviable under sub-section
  3. (1) shall be paid by the owner of the motor vehicle used or kept for use --
    • (i) for a whole quarter at one-fourth of the annual rate specified in the First Schedule, and for two or more whole quarters, pro rata, or
    • (ii) for any period expiring on the last day of a quarter and not exceeding two months, at one-sixth or one-twelfth of the rate specified in the First Schedule, according as the period exceeds, or does not exceed one month : [ Provided that whenever the rates of tax specified in the First Schedule are enhanced and the owner of a Motor Vehicle becomes liable to pay the tax at the enhanced rate, then such owner shall deposit the difference of amount of tax at the time of payment of tax for subsequent period in respect of that motor vehicle:]4 5[ Provided further that]6 the tax shall not be payable by the owner of a motor vehicle who does not use the vehicle during such period if before the tax is due, he--
    • (i) has given notice in writing to the authority to whom tax is payable in such form; and
    • (ii) fulfils such terms and conditions, as may be prescribed.] [(2-a) Notwithstanding anything contained in sub-section (2),—
    • (i) the owner of a motor cycle, the unladen weight of which exceeds 70 Kilograms and which has been registered during the period between 1st January, 1985 and 31st August, 1985 shall deposit the amount of tax in lumpsum for ten years minus the amount of tax already deposited in respect of such motor cycle before 1st July, 1986; and
    • (ii) the owner of a motor cycle, the unladen weight of which exceeds 70 kilograms applying for registration on or after 1st September, 1985 shall deposit the amount of tax in lumpsum for ten years. The amount of tax deposited under clause
    • (i) or clause
    • (ii) shall be treated as payment of tax for ever in respect of such motor cycle : Provided that the owner of a motor cycle the unladen weight of which does not exceed 70 kilograms will have the option to deposit the amount of tax in lumpsum for ten years and the amount of tax so deposited shall be treated as payment of tax for ever in respect of that motor cycle.]1 [(3) An owner who keeps a transport vehicle of which the certificate of fitness and the certificate of registration are current or an owner who keeps a motor vehicle other than a transport vehicle of which the certificate of registration is current shall, for the purposes of this Act, be presumed to keep such vehicle for use.]2 [(4) * * * * *]3 3-A. Levy of additional tax on public service vehicles
  4. (1) In addition to the tax levied under section 3, [ but subject to rules as may be made by the State Government in this behalf, ]5 there shall be levied and paid to the State Government an additional tax on all public service vehicles having seating capacity exceeding six passengers excluding the driver and the conductor at the rate specified in the Third Schedule : Provided that no additional tax shall be levied on [stage carriages and contract carriages]1 plying exclusively within municipal area or exclusively on such routes serving municipal and adjacent areas as may be approved by the State Government.
  5. (2) The tax leviable under sub-section
  6. (1) shall be paid by the owner of the public service vehicle for each month at the rate specified in the Third Schedule.
  7. (3) The State Government may, from time to time, by notification, amend the Third Schedule but every notification issued under this section shall be laid on the Table of the Legislative Assembly and the provisions of section 24-A of the Madhya Pradesh General Clauses Act, 1957 (No. 3 of 1958) shall apply thereto as they apply to a rule. [(4) The State Government may, by rules, regulate the levy of tax under this section in respect of public service vehicles operating partly on pakka and partly on kachha road or operation of service whereof remains suspended on part of the route covered by the permit during any part of the year.]2 3-B. Levy of surcharge on goods vehicles and articulated vehicles
  8. (1) In addition to the tax levied under section 3, there shall be levied and paid to the State Government, a surcharge on all goods vehicles and articulated vehicles at the rate of twenty percentum of the tax levied under that section. ]3
  9. (2) The surcharge leviable under sub-section
  10. (1) shall be paid by the owner of the goods vehicle or the articulated vehicle, as the case may be, in the same manner as is provided for payment of tax levied under section 3. [Explanation :—For the purpose of this section "goods vehicles" shall not include "public service vehicle" : ]4 Provided that where tax levied under section 3 has already been paid prior to the date of coming into force of the Madhya Pradesh Motor Vehicles Taxation (Amendment) Act, 1978 for any period subsequent to such date the amount of surcharge for such period shall be paid within a period of two months from the date of coming into force of the said Act.]

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