The Nagaland Motor Vehicles Taxation (Amendment) Act, 2023

The Nagaland Gazette

November 15, 2023 PART-V NOTIFICATION Dated Kohima, the 26th October 2023. N0.LAW/GEN-MISC/08-22/2022:: The Nagaland Motor Vehicles Taxation (Amendment) Act, 2023 (Act No. 8 of 2023) duly assented by the Hon'ble Governor of Nagaland on 21.09.2023 is published herewith for genera! information. Sd/- H. CHINGAI PANJA Under Secretary to the Govt. of Nagaland. THE NAGALAND MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2023 (ACT NO.8 OF 2023) An Act further to amend the Nagaland Motor Vehicles Taxation Act, 1967 to effect the revision of taxation on Motor Vehicles in the State of Nagaland BE it enacted by the Nagaland State Legislative Assembly in the Seventy-fourth Year of the Republic of India as follows:- I. Short title extent and commencement

1. (1) This Act maybe called the Nagaland Motor Vehicles Taxation (Amendment) Act. 2102-3- (22 4 (2} It shall extend to the whole State of Naga land.
2. (3) It shall come into force on such date as appointed by the State Government, by notification in the Official Gazette Amendment of Section 5 lU section 5 of the Nagaland Motor Vehicles Taxation Act, 1967 (hereinafter wailed the principal Act). after sub-section (2)_ the following sub-section shall be inserted, namely:- "(3) Notwithstanding anything contained in section (2), Construction Equipment Vehicles as defined under Rule 2(cab) of the Central Motor Vehicles Rules, 1989 and other non-transport Vehicle like Fork Lift, Tow Trucks, Breakdown Van and Recovery Vehicles, Vehicles or trailers fitted with equipments like Rig. Generator or Compressor, Crane mounted Vehicles, PSVindividual) if declared to be used by him solely for personal use, Tower Wagons and Tree Trimming Vehicles owned by central and state Government and local authorities, shall pay onetime tax valid till the vehicle attains the age of 10 years at appropriate rates specified in the schedule 11(a) to this Act, with effect from the date to be notified." Note: Section 5 of the Principal Act has been Amended and sub
   • • sections
3. (1) and (2) were re-numbered and Inserted respecth'elj.' by section 2 of

In section 5 of the Nagaland Motor Vehicles Taxation Act, 1967 (hereinafter called the principal Act), after sub-section (2), the following sub-section shall be inserted, namely:-"(3) Notwithstanding anything contained in section 5 (2), Construction Equipment Vehicles as defined under Rule 2(cab) of the Central Motor Vehicles Rules, 1989 and other non-transport Vehicle like Fork Lift, Tow Trucks, Breakdown Van and Recovery Vehicles, Vehicles or trailers fitted with equipments like Rig, Generator or Compressor, Crane mounted Vehicles, PSV(individual) if declared to be used by him solely for personal use, Tower Wagons and Tree Trimming Vehicles owned by central and state Government and local authorities, shall pay onetime tax valid till the vehicle attains the age of 10 years at appropriate rates specified in the schedule II(a) to this Act, with effect from the date to be notified."

In the Principal Acts, for the existing Schedule I under Section 4(1) and Schedule-II under Section 5(2) (Which was inserted by section 4 of the Nagaland Motor Vehicles Taxation (Amendment) Act, 1992), the following Schedules shall be substituted, namely:SCHEDULE — 1 Taxation Schedule (See Section 4(1)) PART-A 1. Taxation on Tractors (Agricultural) under Schedule-I, Part-A(IV) as amended by the Nagaland Motor Vehicles Taxation (Amendment) Act, 1992 shall be omitted. Agricultural tractors and equipments may be exempted from any form of taxation. PART-B VEHICLES PLYING FOR HIRE OR REWARD (Transport Vehicles) II. VEHICLES PLYING FOR HIRE OR FOR CONVEYANCE OF PASSENGERS. a) Motor Cab/Two Wheeler Taxi/E-rickshaw (Rate of Tax in Rupees) Sl | Description of vehicle | Annual tax Non A/C | A/C i | Local Taxi (within Municipal limit) | 880.00 | - ii | Regional Taxi | 1120.00 | - iii | State Tourist Taxi | 1400.00 | 1800.00 iv | All India Tourist Taxi | 2400.00 | 3200.00 v | Auto Taxi (Auto rickshaw )/E-Rickshaw (Three seating capacity) | 420.00 | - vi | Auto Taxi (Tempo)/E-Rickshaw For every additional seat above three in addition to (v) above. | 60.00 | - vii | Maxi Cab. (Regional) | 5600.00 | 6200.00 viii | Maxi Cab (State) | 7000.00 | 8000.00 ix | Maxi Cab (All India) | 8400.00 | 9200.00 x | Two Wheeler Taxi | 210.00 | - b) Stage/Contract Carriages (For every seat authorized) (Rate of Tax in Rupees) | Description of vehicle | Annual tax Non-A/C | A/C i | Rural Service Bus. | 115.00 | - ii | Inter-District Bus. | 175.00 | 200.00 iii | City Bus Services For every standing passenger (Not more than 10) | 175.00 | - iv | Inter-State Bus i. Non-sleeper ii. Sleeper class | 420.00 500.00 | 1500.00 v | All India Tourist Bus. i. Non-sleeper ii. Sleeper class(per berth) | 420.00 500.00 | 1500.00 III. VEHICLE USED FOR TRANSPORT OF GOODS ONLY (Rate of Tax in Rupees) Sl No. | Description of vehicle | Annual Tax Annually | Quarterly i | For the first 500 kgs or less | 480.00 | 120.00 ii | For every additional 500 kgs of load thereof. | 210.00 | 52.50 iii | E-Cart i. For the first 500kgs ii. For every additional 500kgs of load | 480.00 210.00 | 120.00 52.50 IV. VEHICLE AUTHORIZED TO PLY PARTLY FOR THE CONVEYANCE OF PASSENGERS AND THEIR GOODS, CASUAL CONTRACT CARRIAGE (Rate of Tax in Rupees) Sl No. | Description of vehicle | Annual Tax Annually | Quarterly i | For every seat authorized | 170.00 | 42.50 ii | Additional tax for every 500 kgs of authorized goods load thereof | 340.00 | 85.00 V. TRACTOR/PULLER (USED AS HORSE FOR DRAWING TRAILER) (Rate of Tax in Rupees) Sl No. | Description of vehicle | Annual tax Annually | Quarterly i | Not exceeding 2000 kgs ULW | 700.00 | 175.00 ii | Exceeding 2001 kgs upto 3500 kgs ULW | 1120.00 | 280.00 iii | Exceeding 3501 kgs upto 5000 kgs ULW | 1540.00 | 385.00 iv | Exceeding 5001 kgs for every Additional 1500 kgs ULW thereof | 420.00 | 105.00 VI. TRAILER DRAWN BY VEHICLE COVERED UNDER ARTICLE V OF PART B (above) (Rate of Tax in Rupees) Sl No. | Description of vehicle | Annual tax Annually | Quarterly i | For the first 500 kgs or less | 480.00 | 120.00 ii | For every additional 500 kgs of load thereof. | 210.00 | 52.50 VII. VEHICLES AUTHORISED TO PLY FOR HIRE ON A SPECIAL ROUTE UNDER A PERMIT GRANTED BY THE STATE GOVERNMENT. The appropriate tax payable under Articles II - VI of PART - B together with such additional fees as may be prescribed by the Government. VIII. FIRE TENDER ENGINE AND WATER SPRINKLERS (Rate of Tax in Rupees) Sl No. | Description of vehicle | Annual tax Annually | Quarterly i | Not exceeding 3001 kgs in GVW | 420.00 | 105.00 ii | Exceeding 3001 kgs upto 5000 kgs | 700.00 | 175.00 iii | Exceeding 5001 kgs upto 7000 kgs | 980.00 | 245.00 iv | Exceeding 7001 kgs upto 9000 kgs | 1260.00 | 315.00 v | Exceeding 9001 kgs upto 12000 kgs | 1540.00 | 385.00 vi | Exceeding 12000 kgs for every Additional 2000 kgs | 420.00 | 105.00 IX. TAXATION ON AMBULANCE (Rate of Tax in Rupees) Sl No. | Description of vehicle | Annual tax 1 | Upto 1200 kgs GVW | 1000 2 | Exceeding 1201 Kgs but not exceeding 2000 Kgs GVW | 2000 3 | Exceeding 2001 Kgs but not exceeding 3000 Kgs GVW | 3000 4 | Exceeding 3001 Kgs GVW For every additional 250Kgs GVW in addition to Sl. No. 3 above. | 250 Any other Transport Vehicles not covered under any category: Particulars | Rate/annum | Remarks Any other Transport Vehicles not covered under any category mentioned in the above Schedules such as Mobile Workshops, Mobile Canteens, Mobile Clinics, Animal Ambulances, Cash, Mobile Clinic or X-ray Van or Library Vans, Hearses etc. | 0.5% of the cost of the chassis/vehicle | The cost of old chassis/vehicle liable to pay tax will have to be assessed after 10% depreciation per annum of the tax payable for a new chassis/vehicle. Note : Taxation on Any other Transport Vehicles not covered under any category is a new insertion. SCHEDULE-II [See Section 5(2)] XI. Schedule of one time taxation for Two wheeler and Four wheeler (Non-Transport) (Diesel/Petrol/CNG/ELectric Vehicles). A. Two wheeler, Four Wheeler Non-Transport Vehicle (Vehicle not used for hire or reward) such as Recreational Vehicles (RV), Camper Vans, Motor Homes, Trailer Caravans, Private Service Vehicles if declared to be used by him solely for personal use and Motor Caravan Body as defined under AIS (Automotive Industries Standard)-124 (Diesel/Petrol/CNG/Electric Vehicles), onetime tax for a period of 15 years on the basis of the original cost of the vehicle exclusive of GST and any other tax may be levied as under SL No. | Description of vehicle | One time-tax 1 | Two Wheeler | 6% 2 | Four Wheeler | 6% 3 | Recreational Vehicles(RV), Camper Vans, Motor Homes, Trailer Caravans, Private Service Vehicles if declared to be used by him solely for personal use and Motor Caravan Body as defined under AIS( Automotive Industries Standard)-124 | 6% B. On expiry of the first 15 years of the life of a vehicle, further renewal of registration of vehicle for the next 5 years shall be made on payment of onetime tax @ of 3% of the original cost of the vehicle. SCHEDULE II(a) A. Construction Equipment Vehicles as defined under Rule 2(cab) of the CMVR, 1989 and other non-transport Vehicle like Tow Trucks, Breakdown Van & Recovery Vehicles, Vehicles or trailers fitted with equipments like Rig, Generator or Compressor, Crane mounted Vehicles, Tower Wagons and Tree Trimming Vehicles owned by central and state Government and local authorities, onetime tax for a period of 10 years on the basis of the original cost of the vehicle exclusive of GST and any other tax may be levied as under Sl No. | Description of vehicle | One time-tax 1 | Construction Equipment Vehicles as defined under Rule 2(cab) of the CMVR, 1989 and other Non-Transport Vehicle like Tow Trucks, Breakdown Van & Recovery Vehicles, Vehicles or trailers fitted with equipments like Rig, Generator or Compressor, Crane mounted Vehicles, Tower Wagons and Tree Trimming Vehicles owned by central and state Government and local authorities | 3% B. On expiry of the first 10 years of the life of a vehicle, further renewal of registration of vehicle for the next 5 years shall be made on payment of onetime tax @ of 1.5% of the original cost of the vehicle. C. Vehicles registered in other State and having paid onetime tax in the other States on migration to the State of Nagaland shall be levied, onetime tax to an equivalent amount of the cost of the vehicle after a rebate of depreciation value at the rate of 10% per annum for the bygone years till it reaches 10 years. D. Notwithstanding anything contained at Schedule II(a) above, the following clause shall be inserted: i. Any self-propelled earth moving machineries (HEMM) with steel tracks/iron wheeled(tyre) which are transported to construction sites for projects/traders and trucks and do not ply on public roads but are confined to the construction sites can be exempted from the purview of registration. ii. The exempted category of HEMM shall operate within a specific boundary with operating speed of 5-10 kmph and such HEMM should not be used for other commercial purpose.

[See Section (2) XI Schedule of one time taxation for Two wheeler and Four wheeler (Non- Transport) (Diesel!Petro1'CN6/ELectric Vehicles). A. Two wheeler, Four Wheeler Non-Transport Vehicle (Vehicle not used for hire or reward) such as Recreational Vehicles (RV), Camper Vans, Motor Homes, Trailer Caravans, Private Service Vehicles if declared to be used by IIith solely for personal use and Motor Caravan Body as defined under AIS (Automotive Industries Standard)-l- 4 (DieselIPetrol/CNG/Electric Vehicles), onetime tax for a period of 15 years on the bast's-of the original cost of the vehicle excIuse of GST and any other tax may be levied as under SL No. Description of vehicle. One time-tax fwo Wheeler 6% Four Wheeler 6% Recreational Vehicles(RV), Camper Vans, Motor Homes ,Trailer Caravans. Private Service Vehicles if declared to be used by him solely for person& use and MotorCaravan Body as defined under AIS( Automotive Industries Standard)- 124 6% B. On expiry of the first 15 years of the Ii tè of a vehicle, thither renewal of registration of vehicle for the next 5 years shall he made on payment of onetime tax @ of 3% ofthe original cost of the vehicle. November 15, 2023 The Nagaland Gazette, Part-V XII

A. Construction Equipment Vehicles as defined under Rule 2(cab) of the CMVR, 1989 and other non-transport Vehicle like Tow Trucks, Breakdown Van & Recovery Vehicles. Vehicles or trailers fitted with equipments like Rig. Generator or Compressor. Crane mounted Vehicles. Tower Wagons and Tree Trinimintz Vehicles owned by central and state Goernment and local authorities, onetime tax for a period of 10 years on the basis of the original cost of the vehicle exclusive of GST and any other tax may he levied as under No. SI Description of vehicle. One time-tax I Construction Equipment Vehicles as defined under Rule 2(cab) of the CMVR, 1989 and other Non-Transport Vehicle like Tow Trucks, Breakdown Van & Reco cry Vehicles. Vehicles or trailers fitted with equipments like Rig. Generator or Compwsso. Crane mounted Vehicles. 1'ower Wagons and Tree Trlmininuy Vehicles owned by central and state Government and local authorities 3% B. On expiry of the first U) years of the life of a vehicle, further renewal of registration of ehide for the uext i years shall he made on payment of onetime tax 2 of I 5% oNhe ori6na1 cost of the vehicle Vehicles registered in other State and having paid onetime tax in the other States on migration to the State tf Nagaland shaU he levied. onetime tax to an equivalent amount of the cut of the ehicle after a rebate of depreciation value at the rate of 7 b per annum fr the bygone years till it reaches 10 years - D. Notwithstanding anything contained at Schedule 11(a) above, the following clause shall be inserted: Am, selfpropelled lieu rr Earth Morin- fi4uclth,erie(UEMM) with steel driunic/win wheeled(tyre) which arc transported to c'nstri,ction cites fJ,rpur/, traderc and trucks and do not ply on public rowls hut tire confined to the construction sitec ,tur he exempted front the purview of registration. ii. The e.veiupted categolT of t1E4t.1 s/rail operate within a .cpcci/k hounda'/it with peruting speed of 5-10 ttinph and such HE AIM should not be used Jar other con: ?flercwl purpose The Nagaland Gazette, Part-V November 15, 2023 THE NAGALAND MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2023 (ACT NO.8 of 2023) Sd/- Kohima, SHARINGAIN LONGUMER The 12-092023 SPEAKER Nagaland Legislative Assembly I assent to this Bill Sd/ Kohima, LA GANESAN The 2 1-09-2023 GOVERNOR