Amendment of the Schedules

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.