The Mizoram Motor Vehicle Taxation (Amendment) Act, 2011

(1) This Act may be called the Mizoram Motor Vehicles Taxation (Amendment) Act, 2011. (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

Section 3 of the Principal Act Shall be substituted as follows, namely :- "3. Levy of tax: The Government may, by Notification from time to time, direct that a tax shall be levied on every motor vehicle used and kept for use, in a public place in the State as follows - (1) All Motor Vehicles described in Column (1) of Schedule I and used or kept for use in Mizoram, a tax at the rate specified in the corresponding entry in column (2) of the said Schedule; (2) All Motor Cycles, not being transport vehicles, described in Part ‘A’ of Schedule II and used or kept for use in Mizoram, on their first registration in Mizoram, a life-time tax at the amount specified in the corresponding column of the said part. (3) All motor cars, not being transport vehicles, described in Part ‘B’ of Schedule II and used or kept for use in Mizoram, on their first registration in Mizoram, a life-time tax at the amount specified in the corresponding column of the said part." Provided that the rates of tax specified for transport vehicles shall not exceed the maximum specified in column (2) of the Schedule I in respect of the classes of motor vehicles fitted with pneumatic tyres specified in the corresponding entry in column (1) thereof; Provided further that in respect of a chassis of motor vehicles passing through this State from a manufacturer to a dealer under temporary certificate of registration for a period not exceeding seven days, the rate of tax shall be one-twentieth of the tax payable for a quarter specified in column (2) of Schedule I.

In Sub-Section (1) of section 4 of the Principal Act, for, the word ‘under this Act’ and ‘motor vehicles’ the words ‘under sub section 1 of section 3 of the Act’ and ‘transport vehicles,’ shall be substituted respectively. (2) In Section 4 of the Principal Act, after sub-section (6), a new section 7 and 8 shall be inserted, namely :- "(7) the owner of a motor cycle, not being transport vehicle, being less than 15 years old, which is already registered in Mizoram and the tax in respect of which is being paid annually under the Mizoram Motor Vehicle (Taxation) Act, 1996, shall, from the date of commencement of this Act, pay lifetime tax at the rate specified in Part ‘A’ of Schedule II in lieu of the annual tax under that Act on the expiry of the period for which the annual tax under that Act has been paid. (8) the owner of any motor car, not being transport vehicles being less than 15 years old, which is already registered in Mizoram and the annual tax in respect of which is being paid under the Mizoram Motor Vehicles (Taxation) Act, 1996, shall, from the date of commencement of this Act, pay life-time tax at the rate specified in Part ‘B’ of Schedule II, in lieu of annual tax under the Mizoram Motor Vehicles (Taxation) Act, 1996 (Act No. 5 of 1996) on the expiry of the period for which the annual tax as aforesaid has been paid."

Sub-section (1) & (2) of section 17 of the Principal Act, shall be substituted by the following namely :- "17. Power to amend Schedule: (1) The Government may, by notification in the Official Gazette, increase or, as the case may be, decrease from time to time, the rate(s) specified in the Schedule I and Schedule II in relation to any motor vehicles."

For the Schedule to the Principal Act, the following Schedule I & II shall be substituted, namely:- SCHEDULE-I [See Section 3 (1)] RATE OF TAX ON VEHICLES Group I: Motor Vehicles (including tricycles) used for transport or haulage of goods or materials the registered laden weight of which: a) Does not exceed one tonne: Rs. 800 only. b) Exceeds one tonne but does not exceed two tonnes: Rs. 1,500 only. c) Exceeds two tonnes but does not exceed four tonnes: Rs. 2,500 only. d) Exceeds four tonnes but does not exceed six tonnes: Rs. 3,500 only. e) Exceeds six tonnes but does not exceed eight tonnes: Rs. 4,500 only. f) Exceeds eight tonnes but does not exceed nine tonnes: Rs. 5,000 only. g) Exceeds nine tonnes but does not exceed ten tonnes: Rs. 5,500 only. h) Exceeds ten tonnes: The rates specified in (g) above plus Rs. 500 for every one tonne or part thereof in addition to 10 tonnes. Group II: Motor Vehicles (including tricycles) plying intra-state for hire and used for the transport of passengers when: a) Licensed to carry not more than two (excluding driver): Rs. 250 only. b) Licensed to carry in all more than two but not more than four passengers (excluding driver and conductor): Rs. 850 only. c) Licensed to carry in all more than four passengers but not more than six passengers (excluding driver and conductor): Rs. 1,500 only. d) Licensed to carry in all more than six passengers but not more than twelve passengers (excluding driver and conductor): Rs. 2,500 only. e) Licensed to carry in all more than twelve passengers but not more than eighteen passengers (excluding driver and conductor): Rs. 3,500 only. f) Licensed to carry in all more than eighteen passengers (excluding driver and conductor): The rates specified in (d) above plus Rs. 120 for every passenger in addition to eighteen passengers. Group III: Motor Vehicles (including tricycles) plying inter-states for hire and used for the transport of passengers (Tourist Vehicles) when: a) Licensed to carry in all more than two but not more than four passengers (excluding driver and conductor): Rs. 1,000 only. b) Licensed to carry in all more than four passengers but not more than six passengers (excluding driver and conductor): Rs. 2,000 only. c) Licensed to carry in all more than six passengers but not more than twelve passengers (excluding driver and conductor): Rs. 3,000 only. d) Licensed to carry in all more than twelve passengers but not more than eighteen passengers (excluding driver and conductor): Rs. 4,000 only. e) Licensed to carry more than eighteen passengers (excluding driver and conductor): The rates specified in (d) above plus Rs. 150 for every passenger in addition to eighteen passengers. Group IV: Special Purpose: Transport Vehicles like: Prime-mover, Tractor, Ambulance, Animal Ambulance, Mobile workshop/ X-Van, Mobile canteen, Cash van, Camper van/Trailer, Hearse, Fire-fighting vehicles, Other Special Transport Vehicles not specified elsewhere in this Schedule: a) Unladen weigth up to 500 kgs: Rs. 500 only. b) Unladen weigth exceeding 500 kgs but less than 2000 kgs: Rs. 2,000 only. c) Unladen weigth exceeding 2000 kgs but less than 4000 kgs: Rs. 3,500 only. d) Unladen weigth exceeding 4000 kgs but less than 8000 kgs: Rs. 5,000 only. e) Unladen weigth exceeding 8000 kgs: Rs. 7,500 plus Rs. 400 for every additional 500 kgs or part thereof above 8000 kgs. Group V: Articulated Trailers: a) Gross Vehicle Weight up to 22600 kgs: Rs. 12,000 only. b) Gross Vehicle Weight exceeding 22600 kgs but less than 26400 kgs: Rs. 15,000 only. c) Gross Vehicle Weight exceeding 26400 kgs but less than 36600 kgs: Rs. 25,000 only. d) Gross Vehicle Weight exceeding 36600 kgs but less than 50000 kgs: Rs. 30,000 only. e) Gross Vehicle Weight above 50000 kgs: Rs. 30,000 plus Rs. 500 for every additional GVW or part thereof above 50000 kgs. Group VI: Special Purpose: Non-Transport Vehicles like: Fork lift, Vehicle/ Trailer fitted with equipment like Rig, Generator, Compressor, etc., Crane mounted Vehicles, Tractor, Trailer to carry personal effects, Tower wagons & Tree trimming vehicles, Tow-Trucks, Breakdown van, Recovery vehicles, etc., Omni bus for private use, Camper van/trailer for private use, Other Special Non-Transport Vehicles not specified elsewhere in this Schedule: a) Unladen weigth up to 500 kgs: Rs. 500 only. b) Unladen weigth exceeding 500 kgs but less than 2000 kgs: Rs. 2,000 only. c) Unladen weigth exceeding 2000 kgs but less than 4000 kgs: Rs. 3,500 only. d) Unladen weigth exceeding 4000 kgs but less than 8000 kgs: Rs. 5,000 only. e) Unladen weigth exceeding 8000 kgs: Rs. 7,500 plus Rs. 400 for every additional 500 kgs or part thereof above 8000 kgs. Group VII: Special purpose: Non-Transport Vehicles: a) Invalid Carriage: Rs. 300 only. b) Three-wheeler for personal use: Rs. 1,500 only. SCHEDULE-II [See Section 3 (2)] PART-A LIFE-TIME TAX ON TWO - WHEELERS (MOTOR CYCLE & SCOOTER) (Not being Transport Vehicles) (Less than 15 years old) (Table of rates per CC category and age category as specified)

SI. No. | Age of Vehicle | Engine Capacity (in cc) Upto 800cc | Between 801-1000 | Between 1001-2000 | Between 2001-3000 | Above 3000 1 | 2 | 3 | 4 | 5 | 6 | 7 1 | New upto 1 year | Rs. 11,250.00 | Rs. 12,750.00 | Rs. 15,000.00 | Rs. 17,250.00 | Rs. 19,500.00 2 | Between 1 and 2 years | Rs. 10,500.00 | Rs. 11,900.00 | Rs. 14,000.00 | Rs. 16,100.00 | Rs. 18,200.00 3 | Between 2 and 3 years | Rs. 9,750.00 | Rs. 11,050.00 | Rs. 13,000.00 | Rs. 14,950.00 | Rs. 16,900.00 4 | Between 3 and 4 years | Rs. 9,000.00 | Rs. 10,200.00 | Rs. 12,000.00 | Rs. 13,800.00 | Rs. 15,600.00 5 | Between 4 and 5 years | Rs. 8,250.00 | Rs. 9,350.00 | Rs. 11,000.00 | Rs. 12,650.00 | Rs. 14,300.00 6 | Between 5 and 6 years | Rs. 7,500.00 | Rs. 8,500.00 | Rs. 10,000.00 | Rs. 11,500.00 | Rs. 13,000.00 7 | Between 6 and 7 years | Rs. 6,750.00 | Rs. 7,650.00 | Rs. 9,000.00 | Rs. 10,350.00 | Rs. 11,700.00 8 | Between 7 and 8 years | Rs. 6,000.00 | Rs. 6,800.00 | Rs. 8,000.00 | Rs. 9,200.00 | Rs. 10,400.00 9 | Between 8 and 9 years | Rs. 5,250.00 | Rs. 5,950.00 | Rs. 7,000.00 | Rs. 8,050.00 | Rs. 9,100.00 10 | Between 9 and 10 years | Rs. 4,500.00 | Rs. 5,100.00 | Rs. 6,000.00 | Rs. 6,900.00 | Rs. 7,800.00 11 | Between 10 and 11 years | Rs. 3,750.00 | Rs. 4,250.00 | Rs. 5,000.00 | Rs. 5,700.00 | Rs. 6,500.00 12 | Between 11 and 12 years | Rs. 3,000.00 | Rs. 3,400.00 | Rs. 4,000.00 | Rs. 4,600.00 | Rs. 5,200.00 13 | Between 12 and 13 years | Rs. 2,250.00 | Rs. 2,550.00 | Rs. 3,000.00 | Rs. 3,450.00 | Rs. 3,900.00 14 | Between 13 and 14 years | Rs. 1,500.00 | Rs. 1,700.00 | Rs. 2,000.00 | Rs. 2,300.00 | Rs. 2,600.00 15 | More than 14 years | Rs. 750.00 | Rs. 850.00 | Rs. 1,000.00 | Rs. 1,150.00 | Rs. 1,300.00