section 5
Amendment of Schedule I & II
The Mizoram Motor Vehicle Taxation (Amendment) Act, 2011For 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)
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