The Odisha Motor Vehicles Taxation Act, 1975

1. (1) This Act may be called the Orissa Motor Vehicles Taxation Act, 1975.
2. (2) It extends to the whole of the State of Orissa.
3. (3) It shall come into force on such date as the State Government may, by notification, appoint in that behalf.

In this Act, unless the context otherwise requires:-

1. (a) "laden weight" means in respect of any vehicle the total weight of the vehicle and load certified and registered by the registering authority under the Motor Vehicles Act as permissible for that vehicle ;
2. (b) "motor vehicle" means, any mechanically propelled vehicle adapted for use upon roads, whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer, but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises ;
3. (c) "Motor Vehicles Act" means the Motor Vehicles Act, 1939 as amended from time to time ;
4. (d) "Motor Vehicles Rules" means the Orissa Motor Vehicles Rules, 1940 made under the Motor Vehicles Act and as amended from time to time ;
5. (f) "quarter" means a period of three months commencing on the first day of April, the first day of July, the first day of October or the first day of January in each year ;
6. (g) "registered owner" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act and the rules made thereunder ;
7. (h) "registration" means registration under the Motor Vehicles Act and the rules made thereunder ;
   • (i) "tax" means the tax leviable under this Act ;
8. (j) "taxing officer" means any person appointed by the State Government by notification to exercise powers and perform the duties conferred or imposed upon a taxing officer by or under the provisions of this Act within such area as may be specified in the notification ;
9. (k) "tax token" means a ticket duly displayed on a motor vehicle as an indication that the tax has been duly paid or that no tax is payable ;
10. (l) "Transport Commissioner" means the Transport Commissioner appointed by the State Government ;
11. (m) "unladen weight" means the weight of a vehicle or trailer including all equipment ordinarily used with the vehicle or trailer when working, including the weight of a driver or attendant ; and where alternative parts or bodies are used, the unladen weight of the vehicle means the weight of the vehicle with the heaviest such alternative part or body ;
12. (n) "year" means the financial year ;
13. (o) all words and expressions used in this Act but not defined shall have the same meanings as have been respectively assigned to them under the Motor Vehicles Act and the Motor Vehicles Rules.

1. (1) Subject to the other provisions of this Act, on and from the date of commencement of this Act there shall be levied on every motor vehicle used or kept for use within the State a tax at the rate specified in the Schedule.
2. (2) The State Government may by notification, from time to time, increase the rate of tax specified in the Schedule : Provided that such increase shall not in the aggregate exceed ten per cent of the rate specified in the Schedule on the date of publication of this Act in the Gazette.
3. (3) All references made in this Act to the Schedule shall be construed as references to the Schedule for the time being amended in exercise of the powers conferred by this section. Explanation - An owner means a person who keeps a motor vehicle for which the certificate of registration is valid, or an owner who keeps any other vehicle the certificate of registration of which is valid, for the purpose of taxation he is presumed to keep such vehicle for use: Provided that if the taxing officer is satisfied that a motor vehicle having been used on any day, during the period for which the registration certificate of a vehicle has been suspended or cancelled under the relevant provisions of the Motor Vehicles Act, such vehicle shall be deemed not to have been kept for use for the whole period without payment of tax.

1. (1) The tax shall be paid in advance within such time and in such manner as may be prescribed, to the taxing officer by the registered owner or person having possession or control of the vehicle.
2. (2) The period in respect of which tax is to be paid under sub-section
3. (1) may be-
   • (a) a year at the rate specified in the Schedule (hereinafter referred to as the annual rate); or
   • (b) one or more quarters at one-fourth of the annual rate for each quarter; or
   • (c) any period less than a quarter expiring on the last date of any quarter at one-twelfth of the annual rate for every month or part of a month comprising such period: Provided that in the case of a vehicle the annual rate of tax in respect of which does not exceed two hundred rupees, the tax shall be paid either annually or for a period of two quarters at a time.
4. (3) Notwithstanding anything contained in this section, the State Government may, by notification from time to time, direct that a temporary tax token may be issued in respect of a transport vehicle plying temporarily in the State on payment of such tax and subject to such conditions as may be specified in the said notification: Provided that quarterly tax shall not be collected in respect of transport vehicles coming from other States intending to ply temporarily in the State: Provided further that the rate of tax shall not exceed-
   • (a) in a case where the tax token relates to a period not exceeding fourteen days, an amount equal to thirty per cent of the tax payable for a quarter in respect of the vehicle;
   • (b) in a case where the tax token relates to a period exceeding fourteen days but not exceeding thirty days, an amount equal to forty-five per cent of the tax payable for a quarter in respect of the vehicle; and
   • (c) in a case where the tax token relates to a period exceeding thirty days at a time, an amount equal to the aggregate of-
     • (i) forty-five per cent of the tax payable for a quarter in respect of the vehicle; and
     • (ii) thirty per cent of such tax for every period of fourteen days or part thereof in excess of thirty days.
5. (4) At the time of making payment of tax for any period under sub-section (1)-
   • (a) a valid certificate of registration and a valid certificate of insurance in respect of the motor vehicle complying with the provisions of the Motor Vehicles Act, shall be produced before the taxing officer; and
   • (b) there shall be delivered to the taxing officer a declaration in duplicate in the prescribed form with the prescribed particulars specifying the taxing officer from whom the tax token, if any, had been last obtained and showing that the tax payable for the vehicle is the amount actually paid.

Notwithstanding the provisions contained in section 3 or section 4, a tax at the annual rate specified below shall be paid in advance in lieu of the tax leviable under section 3 by a manufacturer or dealer in motor vehicles in respect of the vehicles in his possession in the course of his business as such manufacturer or dealer under the authorisation of a trade certificate granted under the Motor Vehicles Rules.

Description of motor vehicle Annual rate

1. Motor cycles-

1. (a) where the total number of vehicles does not exceed ten Rs. 250
2. (b) where such total number exceeds ten Rs. 250 plus Rs. 250 for every ten or less number of vehicles in excess of ten 2. Motor vehicles other than motor cycles-
3. (a) where the total number of vehicles does not exceed ten Rs. 1,000.00
4. (b) where such total number exceeds ten Rs. 1,000.00 plus Rs. 1,000.00 for every ten or less number of vehicles in excess of ten

Payment of additional tax

1. (1) When any motor vehicle, in respect of which tax for any period has been paid, is during such period or portion thereof used during such period in such manner as to cause the vehicle to be a vehicle in respect of which a higher rate of tax is payable, the registered owner or the person having possession or control of the vehicle shall pay to the taxing officer an additional tax of a sum.
2. (2) The payment of an additional tax under sub-section
3. (1) shall be made within such time and in such manner as may be prescribed and the provisions of sub-section
4. (4) of section 4 shall, mutatis mutandis, apply to the payment of such tax. Explanation-In determining the additional tax, any broken period of a month shall be considered as a full month. Explanation II-A motor vehicle shall be deemed to have been altered if there is a change in its construction, design or adaptation or if there is a change in the manner of its actual user irrespective of the fact as to whether such alteration has or has not been taken notice of by the registering authority under section 32 of the Motor Vehicles Act.

When a person pays the amount of tax under section 4, section 5, or section 6 in respect of any motor vehicle, the taxing officer shall,-

1. (a) grant to such person a receipt in the prescribed form specifying therein the particulars of the tax paid;
2. (b) issue to such person a tax token in the prescribed form specifying therein the period for which such tax has been paid; and
3. (c) specify in the certificate of registration granted in respect of the vehicle under the Motor Vehicles Act that the tax has been paid for the period mentioned in clause (b)

Tax token when tax not payable

1. (1) When no tax is payable for any period in respect of any motor vehicle, the registered owner or the person having possession or control of such vehicle shall, in accordance with the rules made in that behalf, deliver to the taxing officer a declaration in duplicate in the prescribed form with the prescribed particulars signifying that no such tax is payable, accompanied by a valid certificate of registration and valid certificate of insurance complying with the provisions of the Motor Vehicles Act and the rules made thereunder.
2. (2) The taxing officer on being satisfied that no tax is payable, shall issue to the person concerned a tax token in the prescribed form with necessary particulars specifying that no such tax is payable and make an entry in the certificate of registration to the said effect.

No motor vehicle shall be used or kept for use within the State unless a valid tax token issued under section 7 or section 8 in respect of the said vehicle has been obtained and such token is displayed on the vehicle in the prescribed manner.

1. (1) Whenever any motor vehicle is intended not to be used for any period, the registered o.wner or person, having possession or controI thereof shall on or before the date of expiry of the term for which. tax, has been paid, deliver to the taxing officer, an undertaking duly signed and verified i,n the pwscribed: fgr,~i and msnner specifying the period aforesaid and the place where the motor vehicle is to be kep$ alongwith such other particulars as may be prescribed and the registration certificate, fitness certificate, permit and tax token, theh current and shall, from time to time by delivering, further undertakings give prior: intimation to the. concerned taxing officer of thc extension, if any, of the said period and the changes, if any, of the place where the motor vehicle shall be kept: provided that no such undertaking: sall relate to a period: exceeding one year at a time.
2. (2) If at any time during the period, covered by an updertakkg: as aforesaid the motox; vehicle is. found b-eing qsed or is. kept at a' pIace in contravention of any such undertaking, such. vehicle: shall, for. the purposes of this Act, be deemed to have been used tboughou t. the said period I without pa ywent of te,
3. (3) In the absence of any undertaking delivered under sub-section
4. (1) every motor vehicle liable to tax under this Act shall be deemed to have been used or kept for use within the State.

1. (1) When any person has paid tax in respect of a motor. vehicle, he shall be entitled: to a refund-
   • (a) where an undertaking has been delivered under sub-section
     • (I) of section 10 in res9ect of such motor vehicle, which has not, in the, opinion of taxing officer, been found to be false, by the time the appli- cation for a refund is made, and the period spec&ed in the said. undertaking, comprises any period for which tax has been paid in respect of such vehicle, for each complete calcnder lllonth of the period for which tax has been paid and which remained unexpired on the date 0.f delivery of the said under- taking, of an amount equal lo one-twelfth of the annual tax payable on such vehicle;
   • (b) where excess tax has been paid for any period due to over assessment by the taxing officer or otherwisz, of the amount paid in excess of the tax payable; and
   • (c) where, after paymefit of tax in f'speQ QF a vehicle, it is found that the vehicle is not subject to tax, of the tax so paid: Provided that no such refund shall be made u~l~ss the person claiming the refund has made an ap Iication in that behalf to the concerntd taxing o 2 cer within one year from the date on which the refund became due and every such refund shall. be subject to such conditions as may be prescribed.
2. (2) Any amount due to be refunded under &use {a) or clause
   • (b) of sub-section
3. (1) may, at the option of the applicaht, be adjusted towards the tax due for any subsequent period: Provided that if any tax or penalty due bin the applicarit in respect of any previolis period remains outstanding, the amount to b'e refunded shall be first adjusted towards the outstanding dues and the balance, if any, shall- be refunded,

1. (1) If the tax leviable in respect of any motor veil iclc remains unpaid by any person liable for payment thereof and such person before having paid the tax has transferred the ownzfship of such vehicle or has ceased to be in possession ot control of such vehicle, the person to 'whom the ownership of the vehicle has been transferred or the person who has possession or control o,f ,such 'vehicle shall be liable to pay the said taxmio' , , taxing officer.
2. (2) ~olbing contained in Ahis stctiofi shall :be deemed to affect the- liability Of .the jpkrsdjh -'who has transferred the ownership or has ceased to be in possession or control of such vehicle, for pay- ment of the said tax.

1. (1) Where the tax fox' any period in respect of a motor vehicle has not been paid as required by or under the provisions of this Act and conti- nues to remain unpaid for a period of fifteen days from the due date of payment, the taxing oflicer may in respect of such vehicle impose a penalty of an amount equal to the quarterly tax for the first quarter together with twice the quarterly tax for every subsequent quarter as may be comprised within the said period. Explanafion-For purposes of this sub-section-
   • (a) any fraction of a quarter comprised with- in the period shall be reckoned as one quarter;
   • (b) '' due date of payment " shall be the date of expiry of the period for which tax had been Iast paid, and in cases where no such tax had previously been paid, the date of acquisition of the vehicle.
2. (2) The penalty imposed u,nder sub-section
3. (1) shall be without prejudice to the liability, if any, that may be incurred under any of the other provisions of this Act or the rules made there- under but no such penalty shall be imposed without giving the party concerned a reasonable opportu- nity of being heard.

1. (1) Any tax due and not paid as provided for by or under this Act and any sum direeted to be recovered by way of penalty under sectidn 13 may be recovered as arrears of public demand.
2. (2) The rnoter vehicle in respect of which the tax is due or in respect of which any sum has been directed to be recovered as penalty ,under section 13 or its accessories may be distrained and sold in pursuance of this section whether ,;or not such vehicle or accessories is or are in the possession or control of the person liable to pay the tax or penalty .
3. (3) Notwithstanding anything contained in this Act or ',the .mIes made thereunder, no person shall be liable to tax or penalty accruing for any period on account of any motor vehicle, the tax or penalty due in respect of which has already been paid by some other person.

1. (1) The State Government may, by notification, make an exemption, reduction in the rate or other modification in regard to thp tax payabIe;
   • (i) by any person or class of persons; or
   • (ii) in respect of any motor vehicle or class of motor vehicles.
2. (2) Every notification issued under sub-section
3. (1) shall, as soon as may be after it is issued, be laid before the State Legislature for a total period of fourteen days which may be comprised ia one or more sessions.

A rebate of five percenturn on the amount of annual tax payable in respect of a motor vehicle shall be allowed if such annual tax is paid in advance.

1. (1) Any taxing officer, any police Officer in uniform not below the rank of Sub-Inspector, or any officer of the State Motor Vehicles Depart- ment not below the rank of Junior Inspector of Motor Vehicles or any other officer specially autho- rised by the Transport Commissioner in this behalf may-
   • (a) enter at any time between sunrise and sunset any premises where he has reason to believe that a motor. vehicle is.kept; or
   • (b) require the driver of any motor vehicIe in any public place to stop such vehicle and cause it to remain statlonary so long as may reasonably be necessary for the purpose of satisfying himself that the amount of tax in respect of such vehicle has been paid and the tax token bas been obtained.
2. (2) While proceeding under sub-section
3. (1) the officer may, if the tax has not been paid in accor- dance with the provisions of this Act, seize the motor vehicle and detain it till the tax is paid and on such seizure the officer shall take or cause to be taken 'any steps be may consider proper for the temporary safe custody of the vehicle, and the registered owner, the per son ,having possession or control of the vehicle and the .driver thereof shall be bound to comply with all orders and directions as the said officer may in respect of the movement of such vehicle, issue for giving effect to such seizure: provided that no such seizure shaIl be made and no such vehicle shall be retained in custody except in such manner, ,under such circumstances and subject to such conditbns as, the State Govern- ment, having regard to the seasonable convenience and facility 'of transport of the passengers and goods, if any, may prescribe.

1. (1) Any pcrson aggricvcd 'by any or&r or direction of the taxing oficer or b,y seizure made under sub-section
2. (2) ofsection 17 may, within prescribed time and in the prescribed manner, prefer an appeal to sucb authorlry on payment of such fees, if any, as may be prescribed.
3. (2) Every appeal shalI be heard and disposed of in the prescribed manner.
4. (3) Every decision on such appeal shall, sub- ject to the provisions of section 19, be final and shall not be called in question in any court of law.

Revisions 19. Any person aggrieved by any order of the appellate authority passed under section 18 may, within sixty days from the date of the order and in the prescribed manner, apply to the prescribed authority praying for a revision such order on the ground that the decision is not conformity with law and the said Revisional Authority may pass such order in relation to the order under revision as it deems fit: Provided that the Revisional Authority may on his own motion call for the record of any case in which an order had been passed or a direction has been given by the taxing officer, or which relates to seizure of the vehicle under section 17 or in which an order had been passed by the appellate authority and may pass such order in relation to the case as it deems fit, if it finds that the order in question was without jurisdiction or illegal:

Offences Offences 20.

1. (1) Whoever-
   • (a) uses motor vehicle or keeps a motor vehicle for use without having paid the tax or additional tax in respect of such vehicle; or
   • (b) delivers in respect of a motor vehicle any declaration or undertaking wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated, shall, on conviction, be punishable with fine not exceeding, for the first offence twice and for every subsequent offence, four times the amount of annual tax payable for the vehicle in respect of which the offence is committed.
2. (2) Whoever not being a person liable to pay tax drives a motor vehicle knowing or having reason to believe that the tax or additional tax payable in respect of such vehicle has not been paid shall, on conviction, be punishable for the first offence with fine which may extend to three hundred rupees and for every subsequent offence with fine which may extend to five hundred rupees.

Other offences 21. Whoever contravenes any of the provisions of this Act or the rules framed thereunder shall, on conviction, if such contravention is not punishable under section 20, be punishable with fine which may extend to two hundred rupees.

Protection for bona fide acts 22.

Power to make rules Power to make rules 23.

1. (1) The State Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.
2. (2) In particular, and without prejudice to the generality of the foregoing powers, the State Government may make rules for all or any of the following matters, namely: -
   • (a) the time within which, and the manner in which, tax shall be paid;
   • (b) the form of declaration and the form of undertaking, particulars to be stated therein and the time within which the declaration or undertaking shall be delivered;
   • (c) the form of the tax token and the manner in which the tax token shall be displayed in the motor vehicle;
   • (d) the conditions subject to which refund of tax may be allowed;
   • (e) the authority before which, the manner in which, the time within which and the fees on payment of which an appeal or revision may be filed and the manner in which an appeal or revision may be heard and disposed of;
   • (f) the issue of duplicate tokens and a certified copies of the records of the taxing officer and the fee chargeable therefor;
   • (g) the procedure in accordance with which the taxing officer may dispose of matters before him;
   • (h) regulating the method of assessment and recovery of the tax;
     • (i) any other matter which is to be or may be prescribed.
3. (3) All rules made under this Act shall, as soon as may be after they are made, be laid before the State Legislature for a total period of fourteen days which may be comprised in one or more sessions and if during the said period the State Legislature makes modifications, if any, therein, the rules shall thereafter have effect only in such modified form, so, however, that such modifications shall be without prejudice to the validity of anything previously done under the rules.

Repeal and savings 24.

1. (1) The Bihar and Orissa Motor Vehicles Taxation Act, 1930 and the Madras Vehicles Taxation Act, 1931 in their application to the State of Orissa are hereby repealed.
2. (2) The repeal of the said Acts shall not affect:-
   • (a) the previous operation of the said Acts or anything duly done or suffered thereunder; or
   • (b) any right, privilege, obligation or liability acquired, accrued or incurred under any of the said Acts; or
   • (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against any of the said Acts;
   • (d) any investigation, legal proceeding or remedy in respect of any such, right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if the said Acts had not been repealed.
3. (3) Subject to the provisions contained in sub-section
4. (2) and notwithstanding the repeal of the enactments specified in sub-section (1)-
   • (i) every declaration or undertaking delivered under the said enactments in respect of any motor vehicle shall be deemed to be a declaration or undertaking delivered under this Act; and
   • (ii) every tax token issued under the enactments so repealed, and valid immediately before the date of commencement of this Act, shall continue to be valid after the said date for the unexpired portion of the period for which it has been issued.

Description of Motor Vehicles Annual rate of tax for vehicles fitted entirely with pneumatic tyres. 1. Motor cycles- (a) Bicycles- (i) Not exceeding 91 kilograms in weight unladen. 48 (ii) Exceeding 91 kilograms in weight unladen. 60 (iii) If used for drawing a side car or a trailer, in addition to the tax payable under (i) or (ii). (b) Tricycles. 2. Vehicles (including cycles with an attachment for propelling the same by mechanical power) not exceeding 254 kilograms in weight unladen, adapted and used for invalids. 3. Vehicles (including tricycles weighing more than 406 kilograms unladen) constructed or adapted for use and used solely for the transport of goods in the course of trade- (i) Not exceeding 1,000 kilograms in weight laden. (ii) Exceeding 1,000 kilograms but not exceeding 3,000 kilograms in weight laden. (iii) Exceeding 3,000 kilograms but not exceeding 5,000 kilograms in weight laden. (iv) Exceeding 5,000 kilograms but not exceeding 7,000 kilograms in weight laden. (v) Exceeding 7,000 kilograms, but not exceeding 8,000 kilograms in weight laden. (vi) Exceeding 8,000 kilograms in weight laden. 2,090.00 120.00 for every 500 kilograms or part thereof in addition to 8,000 kilograms. (vii) Additional tax payable in respect of goods vehicles used for drawing trailers- (a) For each trailer not exceeding 1,000 kilograms in weight laden. 120 (b) For each trailer exceeding 1,000 kilograms but not exceeding 3,000 kilograms in weight laden. 450 (c) For each trailer exceeding 3,000 kilograms in weight laden. 900 Provided that two or more goods vehicles shall not be chargeable under this clause in respect of the same trailer. Explanation-A vehicle shall not be deemed to be used otherwise than solely for the transport of goods in the course of trade because it is used to convey employees of the trader in the course of their employment. 4. Motor Vehicles plying for hire and used for conveyance of passengers including motor cabs- (A) Stage Carriages- (i) for every seating person, excluding the driver and the conductor, the vehicle is permitted to carry and where the total distance permitted to be covered by the vehicle in a day- (a) does not exceed 160 kilometres. 240 (b) exceeds 160 kilometres but does not exceed 240 kilometres. 160 (c) exceeds 240 kilometres but does not exceed 320 kilometres. 200 (d) exceeds 320 kilometres. 240 (ii) for every standing passenger. 100 Provided that in respect of a reserve stage carriage or spare bus (by whatever name called) of an operator, the tax payable shall be 220 rupees for every passenger which the vehicle is permitted to carry, if the taxes for corresponding period in respect of all his regular stage carriages are covered by valid permits have been paid irrespective of the stoppage or otherwise of the vehicles. (B) Vehicles other than stage carriages- (i) for seating not more than six persons, for every person which the vehicle is permitted to carry, excluding the driver. 120 (ii) for seating more than six persons, for every person which the vehicle is permitted to carry, excluding the driver and the conductor. 144 Explanation- (i) The number of persons or passengers which a vehicle is permitted to carry shall- (a) in the case of a motor vehicle in respect of which a permit is granted under the Motor Vehicles Act, 1939 be the number of persons or passengers which the motor vehicle is authorised to carry under the permit; and (b) in the case of motor vehicle plying for hire or reward without a permit granted under the said Act, be the maximum number of persons or passengers which the vehicle may be permitted to carry, if a permit were granted under that Act. (ii) The distance permitted to be covered by a vehicle in a day shall- (a) in the case of a motor vehicle in respect of which a permit is granted under the Motor Vehicles Act, 1939 be the distance authorised to be covered according to the permit; and (b) in the case of a motor vehicle plying without permit granted under the said Act, be reckoned as exceeding 320 kilometres. (iii) Where in pursuance of any agreement between the Government of Orissa and the Government of any other State, tax in respect of any stage carriage, plying on a route partly in the State of Orissa and partly in such other State, is payable to the Government of Orissa, the tax in respect of such vehicle shall be calculated on the total distance covered by the stage carriages on such route. 5. Motor vehicles not themselves constructed to carry any load (other than water, fuel accumulators and other equipments used for the purpose of propulsion, loose tools and loose equipment) used for haulage solely and weighing together with the largest number of trailers proposed to be drawn- (a) not more than 4,572 kilograms laden. 798 (b) more than 4,572 kilograms but not more than 7,620 kilograms laden. 1,570 (c) more than 7,620 kilograms but not more than 9,500 kilograms laden. 2,450 (d) more than 9,500 kilograms laden. 2,450.00 plus 120.00 for every 500 kilograms or part thereof in addition to 9,500 kilograms. 6. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule- (i) weighing not more than 762 kilograms unladen. 96 (ii) weighing more than 762 kilograms but not more than 1,524 kilograms unladen. 148 (iii) weighing more 1,524 kilograms but not more than 2,286 kilograms unladen. 184 (iv) weighing more than 2,286 kilograms but not more than 3,048 kilograms unladen. 220 (v) weighing more than 3,048 kilograms unladen. 263 (vi) additional tax payable in respect of such vehicle used for drawing trailers- (a) having such trailer not exceeding 1,016 kilograms in weight unladen. 60 (b) for each trailer exceeding 1,016 kilograms weight unladen. 120 Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer. 7. The rate of tax in respect of motor vehicles of the description mentioned in items 1 to 6 above which are fitted with non-pneumatic tyres shall be 30 per cent more than the rate specified for similar class of vehicles fitted with pneumatic tyres, rounded off to the nearest rupees.

[See sub-section (1) of section 14] PART I 1. Definitions - In this Schedule, unless the context otherwise requires,-- (a) "certificate" means a certificate signed by the Tax Recovery Officer under rule 2; (b) "defaulter" means the person mentioned as defaulter in the certificate and includes any person whose name is substituted or added by the Tax Recovery Officer; (c) "execution" in relation to a certificate, means recovery of arrears in pursuance of the certificate; (d) "Form" means a Form given in the Annexure to this Schedule; (e) "immovable property" includes growing crops; (f) "rule" means a rule contained in this Schedule; (g) "share in a corporation" includes stock, debentures or bonds; and (h) "Tax Recovery Officer" means a Regional Transport officer appointed by the State Government and any other officer who may be authorised by the State Government, by notification, to exercise the Powers of Tax Recovery Officer under the Schedule within the jurisdiction as may be specified. 2. Filing of certificate and amendment thereof - (1) When the Tax Recovery Officer is satisfied that a registered owner or person having possession or control of a vehicle is in default in making payment of any tax or additional tax due or any penalty directed to be recovered under the Orissa Motor Vehicles Act, 1975, he may sign a certificate in Form-1 stating that the amount is due and shall proceed to recover the amount in accordance with the provisions of this Schedule. (2) Subject to the law of limitation, the Tax Recovery Officer may at any time amend the certificate by addition, omission or substitution of the name of any defaulter or by alteration of the amount mentioned in the certificate, as the case may be on being satisfied that the amendment is so necessary: Provided that when any such amendment is made, a fresh notice as provided in rule 3 shall be issued to the defaulter. 3. Issue or service of notice and effect thereof - (1) When a certificate has been signed by the Tax Recovery Officer under rule 2, he shall issue a notice to the defaulter in Form 2 alongwith a copy of the certificate directing him to pay the amount within a period not exceeding thirty days from the date of service or the notice. (2) After the service of notice of any certificate under sub-rule (1) on a defaulter,- (a) Any private transfer or delivery of any of his immovable property or any interest in such property shall be void against any claim enforceable in execution of the certificate; and (b) the amount due from time to time in respect of the certificate shall be a charge upon such property, to which every other charge created subsequent to the service of the said notice shall be postponed: Provided that the Tax Recovery Officer may, at any time for reasons to be recorded in writing, direct an attachment of the whole or any part of the immovable property belonging to the defaulter. (3) The defaulter may, within the period of time specified in the notice issued under sub-rule (1), present to the Tax Recovery Officer a petition denying his liability only on the ground that- (a) the demanded amounts have been 'fully or partly paid'; or (b) the person on whom such notice has been served is not the defaulter; or (c) the amount by law is not recoverable from him. 4. Hearing and determining the petition denying liability- The Tax Recovery Officer may after hearing the petition and taking evidence, as may be necessary, confirm the amount mentioned in the certificate or set aside, modify or vary the same as he deems fit. 5. Execution of Certificate - A certificate signed under rule 2 may be executed by- (a) the Tax Recovery Officer who signed the certificate; or (b) the Tax Recovery Officer to whom a copy of the certificate is sent for execution under rule 6. 6. Transmission of certificate to any other Tax Recovery Officer for Execution - (1) A Tax Recovery Officer who signed the certificate may send the copy thereof for execution to any other Tax Recovery Officer in whose jurisdiction the defaulter resides, carries on his business or the property of the defaulter are situated or kept. (2) If the copy of the certificate is transmitted by the Tax Recovery Officer who signed the certificate, to another Tax Recovery Officer before the notice under rule 3 is issued or served, the latter shall issue the notice or cause it to be served, as the case may be, heard the petition filed denying liability, if any and shall proceed to recover the amount under this Schedule. In that case, he shall intimate the position from time to time to the Tax Recovery Officer who signed the original certificate. 7. When the certificate may be executed - No step in execution of a certificate shall be taken until the period specified in the notice issued under rule 3 has elapsed since the date of the service of the notice or when a petition has been filed denying liability until such petition has been heard and determined: Provided that when the whole or any part of the movable property of the defaulter is liable to attachment under this Schedule, the Tax Recovery Officer may, at any time for reasons to be recorded in writing, direct an attachment of the whole or any part of such movable property. 8. Mode for recovery - If the amount mentioned in the notice is not paid within the time specified therein or within such further time as the Tax Recovery Officer may grant, the Tax Recovery Officer shall proceed to realise the amount by one or more of the following modes- (a) by attachment and sale of the defaulters' movable property; (b) by attachment and sale of the defaulter's immovable property; (c) by arrest of the defaulter and his detention in prison. 9. Interest, cost and all charges recoverable - There shall be recoverable in the proceeding in execution of every certificate- (a) interest at the rate as may be notified by the State Government, from the day commencing after the end of the period specified in the notice issued under rule 3; (b) all charges incurred in respect of- (i) the service of notice upon the defaulter to pay the arrears, and of warrants and other expenses; and (ii) all other proceeding taken for realising the arrears. 10. Purchaser's title - (1) Where property is sold in execution of a certificate, there shall vest in the purchaser the right, title and interest of the defaulter at the time of the sale, free from all encumbrances. (2) Where immovable property is sold in execution of a certificate, and such sale has become absolute, the purchaser's right, title and interest shall be deemed to have vested in him from the time when the property is sold, and not from the time when the sale becomes absolute. 11. Disposal of proceeds of execution - (1) Whenever assets are realised by sale or otherwise in execution of a certificate, they shall be disposed of in the following manner- (a) There shall first be paid to the Tax Recovery Officer the costs incurred by him in the proceeding; (b) There shall in the next place, be paid to the Tax Recovery Officer the amount due under the certificate in execution of which the assets were realised; and (c) The balance, if any, remaining after the payment of the amount, if any, referred to in clause (b) shall be paid to the defaulter. 12. Property exempt from attachment - (1) All such property as is by the code of Civil Procedure, 1908 exempted from attachment and sale in execution of a decree of a civil Court shall be exempt from attachment and sale under this Schedule. (2) The Tax Recovery Officer's decision as to what property is so entitled to exemption shall be conclusive. 13. Investigation by Tax Recovery Officer - (1) Where any claim is preferred to, or any objection is made to the attachment or sale of any property in execution of a certificate on the ground that such property is not liable to such attachment or sale, the Tax Recovery Officer shall proceed to investigate the claim or objection: Provided that no such investigation shall be made where the Tax Recovery Officer considers that the claim or objection was designed or to cause unnecessary delay. (2) Where the property to which the claim or objection applies has been advertised for sale, the Tax Recovery Officer ordering the sale may postpone it pending the investigation of the claim or objection upon such terms as to security or otherwise as the Tax Recovery Officer shall deem fit. (3) The claimant or objector shall adduce evidence to show that- (a) in the case of immovable property, at the date of the service of notice issued under this Schedule to pay the arrears; or (b) in case of movable property, at the date of the attachment, he had some interest in, or was possessed of, the property in question. (4) Where, upon the said investigation, the Tax Recovery Officer is satisfied that, for the reason stated in the claim or objection, such property was not, at the said date, in the possession of the defaulter or for some person in trust for him or in the occupancy of a tenant or other person paying rent to him or that being in the possession of the defaulter at the said date, it was so in his possession, not on his own account or as his own property, but on account of or in trust for some other person, or on his own account and partly on account of some other person, the Tax Recovery Officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or sale. (5) Where the Tax Recovery Officer is satisfied that the property was, at the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the Tax Recovery Officer shall disallow the claim. (6) Where a claim or an objection is preferred, the party against whom an order is made may institute a suit in a civil court to establish the right which he claims to the property in dispute, but subject to the result of such suit, if any, the order of the Tax Recovery Officer shall be conclusive. 14. Removal of attachment on satisfaction or cancellation of certificate - Where- (a) the amount due with costs and all charges and expenses resulting from the attachment of any property or incurred in order to hold a sale, are paid to the Tax Recovery Officer; or (b) the certificate is cancelled, the attachment shall be deemed to be withdrawn and in the case of immovable property the withdrawal shall, if the defaulter so desires, be proclaimed at his expense and a copy of the proclamation shall be affixed in the manner provided by this Schedule for a proclamation of sale of immovable property. 15. Officer entitled to attach and sell - The attachment and sale of property shall be made by the Tax Recovery Officer. 16. Defaulting purchaser answerable for loss on resale - Any deficiency of price which may happen on a resale by reason of the purchaser's default, and all expenses attending such resale shall be certified by the Tax Recovery Officer and shall be recoverable from the defaulting purchaser under the procedure provided by this Schedule: Provided that no such application shall be entertained unless filed within fifteen days from the date of resale. 17. Adjournment or stoppage of sale - (1) The Tax Recovery Officer may, in his discretion, adjourn any sale hereunder to a specified day and hour. (2) Where a sale of immovable property is adjourned under sub-rule (1) for a longer period than one calendar month, a fresh proclamation of sale under this Schedule shall be made unless the defaulter consents to waive it. (3) Every sale shall be stopped if before the lot is knocked down, the arrears and costs (including the costs of the sale) are tendered to the Tax Recovery Officer. 18. Prohibition against bidding or purchase by officer - No Officer or other person having any duty to perform in connection with any sale under this Schedule shall, either directly or indirectly, bid for acquire or attempt to acquire any interest in the property sold. 19. Prohibition against sale on holidays - No sale under this Schedule shall take place on a Sunday or other general holiday recognised by the State Government or any day which has been notified by the State Government to be a local holiday for the area in which the sale is to take place. 20. Assistance by police - The Tax Recovery Officer may apply to the Officer-in-charge of the nearest police-station for such assistance as may be necessary in the discharge of his duties, and the authority to whom such application is made shall depute a sufficient number of police officer for furnishing such assistance. PART II ATTACHMENT AND SALE OF MOVABLE PROPERTY 21. Warrant - When any movable property is to be attached, the Tax Recovery Officer shall prepare a warrant under his signature in Form 3 specifying the name of the defaulter and the amount to be realised and cause a copy of the warrant to be served on the defaulter. 22. Attachment - If after service of the copy of the warrant, the amount is not paid forthwith, the Tax Recovery Officer shall proceed to attach the movable property of the defaulter. 23. Property in defaulter's possession - Where the property proceeded against is movable property (other than agricultural produce) in the possession of the defaulter, it shall be attached by actual seizure and the Officer shall keep the property in his custody or in the custody of one of his subordinates or in the custody of a Zimadar, who shall be responsible for due custody thereof: Provided that when the property seized is subject to speedy and natural decay or when the expense of keeping it in custody is likely to exceed its value the officer may sell it at once. 24. Agricultural produce - Where the property proceeded against is agricultural produce, it shall be attached by affixing a copy of the warrant- (a) where such produce is growing crop, on the land on which such crop has grown, or (b) where such produce has been cut or gathered, on the threshing door or place for treading out grain or the like, or fodderstack, on or in which it is deposited. and another copy on the outer door or on some other conspicuous part of the house in which the defaulter ordinarily resides, or on the outer door or on some other conspicuous part of the house in which he carries on business or personally works for gain, or in which he is known to have last resided or carried on business or personally worked for gain. The produce shall, thereupon, be deemed to have passed into the possession of the Tax Recovery Officer. 25. Provisions as to agricultural produce under attachment - (1) Where agricultural produce is attached, the Tax Recovery Officer shall make such arrangements for the custody, watching, tending, cutting and gathering thereof as he may deem sufficient; and the assessing authority shall bear such amount as the Tax Recovery Officer shall require in order to defray the cost of such arrangements. (2) Subject to such conditions as may be imposed by the Tax Recovery Officer in his behalf, either in the order of attachment or in any subsequent order, the defaulter may tend, cut, gather and store the produce and do any other act necessary for maturing or preserving it; and if the defaulter fails to do all or any of such acts, any person appointed by the Tax Recovery Officer in this behalf may, subject to the like conditions, do all or any of such acts and the costs incurred by such persons shall be recoverable from the defaulter as if they were included in the certificate. (3) Agricultural produce attached as growing crop shall not be deemed to have ceased to be under attachment or to require reattachment merely because it has been severed from the soil. (4) Where an order for the attachment of a growing crop has been made at a considerable time before the crop is likely to be fit to be cut or gathered, the Tax Recovery Officer may suspend the execution of the order for such time as he thinks fit, and may, in his discretion, make a further order prohibiting the removal of the crop pending execution of the order of attachment. (5) A growing crop which from its nature does not admit of being stored, shall not be attached under this rule at any time less than twenty days before the time at which it is likely to be fit to be cut or gathered. 26. Debts and share, etc. - (1) In the case of (a) a debt not secured by a negotiable instrument; (b) a share in a corporation; or (c) other movable property not in the possession of the defaulter except property deposited in, or in the custody of, any court, the attachment shall be made by a written order in Form 4 prohibiting- (i) in the case of a debt, the creditor from recovering the debt and debtor from making payment thereof until further order of the Tax Recovery Officer; (ii) in the case of a share, the person in whose name the share may be standing from transferring the same or receiving any dividend thereon; (iii) in the case of any other movable property (except as aforesaid), the person in possession of the same from giving it over to the defaulter. (2) A copy of such order shall be affixed on some conspicuous part of the office of the Tax Recovery Officer, and another copy shall be sent in the case of debt, to the debtor, in the case of share, to the proper Officer of the corporation and in the case of other movable property (except as aforesaid) to the person in possession of the same. (3) A debtor prohibited under clause (i) of sub-rule (1) may pay the amount of his debt to the Tax Recovery Officer and such payment shall discharge him as effectually as payment to the party entitled to receive the same. 27. Share in movable property - Where the property proceeded against consists of the share or interest of the defaulter in movable property belonging to him and another as co-owners, the attachment shall be made by a notice in Form 5 to the defaulter prohibiting him from transferring the share or interest or charging it in any way. 28. Attachment of negotiable instruments - Where the property is a negotiable instrument not deposited in a court nor in the custody of a public officer, the attachment shall be made by actual seizure. 29. Attachment of property in custody of courts or public officer - Where the property proceeded against is in the custody of any court or public officer, the attachment shall be made by a notice in Form 6 to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held subject to the further orders of the Tax Recovery Officer by whom the notice is issued: Provided that where such property is in the custody of a court, any question of title or priority relating to any person, not being the defaulter, claiming to be interested in such property by virtue of any assignment, attachment or otherwise shall be determined by such court. 30. Attachment of partnership property - (1) Where the property proceeded against consist of an interest of the defaulter being a partner, in the partnership property, the Tax Recovery Officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order appoint a receiver of the share of such partner in the profits, whether already declared or accruing and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other person shall be at liberty at any time to redeem the interest charged or in the case of a sale being directed, to purchase the same. 31. Attachment not to be excessive - The attachment by seizure shall not be excessive, that is to say, the property seized shall be as nearly as possible proportionate to the amount specified in the warrant. 32. Inventory - In the case of attachment of movable property by actual seizure, the officer shall, after seizure of the property, prepare an inventory of all the property attached, specifying in it the place where it is lodged or kept, and a copy of the inventory shall be delivered to the defaulter. 33. Seizure between sunrise and sunset - Attachment by seizure shall be made after sunrise and before sunset and not otherwise. 34. Power to break open door, etc. - The officer may break open any inner or outer door of any building and enter any building in order to seize any movable property if he has reasonable grounds to believe that such building contains movable property liable to seizure under the warrant and he has notified his authority and intention of breaking open it admission is not given. He shall, however, give all reasonable opportunity to women to withdraw. 35. Sale - The Tax Recovery Officer may direct that any movable property attached under this Schedule or such portion thereof as may seem necessary to satisfy the certificate shall be sold. 36. Issue of proclamation - When any sale of movable property is ordered by the Tax Recovery Officer he shall issue a proclamation in Form 7 in the language of the district of the intended sale, specifying the time and place of sale and whether the sale is subject to confirmation or not. 37. Proclamation how made - (1) Such proclamation shall to made by beat of drum or other customary mode,- (a) in the case of property attached by actual seizure- (i) in the village in which the property was seized or if the property was seized in a town or city then in the locality in which it was seized, and (ii) at such other places as the Tax Recovery Officer may direct and (b) in the case of property attached otherwise than by actual seizure, in such place as the Tax Recovery Officer if any may direct. (2) A copy of the proclamation shall also be affixed in a conspicuous part of the office of the Tax Recovery Officer. 38. Sale after fifteen days - Except, where the property is subject to speedy and natural decay or when the expense of keeping it in custody is likely to exceed its value, no sale of movable property under this Schedule shall, without the consent in writing of the defaulter, take place until after the expiry of at least fifteen days calculated from the date on which a copy of the sale proclamation was affixed in the Office of the Tax Recovery Officer. 39. Sale of agricultural produce - (1) Where the property to be sold is agricultural produce, the sale shall be held- (a) if such produce is a growing crop, on or near the land on which such crop has grown, or (b) if such produce has been cut or gathered, at or near the threshing-floor or place for treading out grain or the like, or fodder-stack, on or in which it is deposited: provided that the Tax Recovery Officer may direct the sale to be held at the nearest place of public resort, if he is of opinion that the produce is thereby likely to sell to greater advantage. (2) Where, on the produce being put up for sale,- (a) fair price, in the estimation of the Tax Recovery Officer is not offered for it, and (b) the owner of the produce, a person authorised to act on his behalf, applies to have the sale postponed till the next day or, if a market is held at the place of sale, till the next market day, The sale shall be postponed accordingly and shall be then completed, whatever price may be offered for the produce. 40. Special provisions relating to growing crops - (1) Where the property to be sold is a growing crop and the crop from its natural admits of being stored but has not yet been stored, the day of the sale shall be so fixed as to admit of the crop being made ready for storing before the arrival of such day, and the sale shall not be held until the crop has been cut or gathered and is ready for storing. (2) Where the crop from its nature does not admit of being stored can be sold to a greater advantage in an unripe stage, as in the case of green wheat, it may be sold before it is cut and gathered, and the purchaser shall be entitled to enter on the land, and to do all that is necessary for the purpose of tending or cutting or gathering the crop. 41. Sale to be by auction - The property shall be sold by public auction in one or more lots as the Officer may consider advisable and if the amount to be realised by is satisfied by the sale of a portion of the property the sale shall be immediately stopped with respect to the remainder of the lots. 42. Sale by public auction - (1) Where movable property is sold by public auction, the price of each lot shall be paid at the time of sale or as soon after as the Officer holding the sale directs and in default of payment, the property shall forthwith be resold. (2) On payment of the purchase money, the Officer holding the sale shall grant a certificate specifying the property purchased, the price paid and the name of the purchaser and the sale shall become absolute. (3) Where the movable property to be sold is a share in goods belonging to the defaulter and a co-owner and two or more persons, of whom one is such co-owner, respectively bid the same sum for such property or for any lot, the bidding shall be deemed to be the bidding of the co-owner. 43. Irregularity not to vitiate sale, but any person injured may sue - No irregularity in publishing or conducting the sale of movable property shall vitiate the sale, but any person sustaining substantial injury by reason of such irregularity at the hand of any other person may institute a suit in a civil court against him for compensation or (if such other person is the purchaser) for the recovery of the specific property and for compensation in default of such recovery. 44. Negotiable Instruments and shares in a Corporation - Notwithstanding anything contained in this Schedule where the property to be sold is a negotiable instrument or a share in a Corporation, the Tax Recovery Officer may instead of selling it by public auction, sell such instruments or share through a broker. 45. Order for payment of coin or currency notes to the Tax Recovery Officer - Where the property attached is current coin or currency notes, the Tax Recovery Officer may, at any time during the continuance of the attachment direct that such coin or notes, or a part thereof sufficient to satisfy the certificate be paid over to the authority, who may be specified by the Tax Recovery Officer in writing. PART III ATTACHMENT AND SALE OF IMMOVABLE PROPERTY 46. Attachment - Attachment of immovable property of the defaulter shall be made by an order in form 8 prohibiting the defaulter from transferring of or charging the property in any way and prohibiting all persons from taking any benefit under such transfer or charges. 47. Service of notice of attachment - A copy of the order of attachment shall be served on the defaulter. 48. Proclamation of attachment - The order of attachment shall be proclaimed at some place on or adjacent to the property attached by beat of drum or other customary mode, and a copy of the order shall be fixed on a conspicuous part of the property and on the notice board of the office of the Tax Recovery Officer. 49. Attachment to relate back from the date of service of notice - Where any immovable property is attached under this Schedule, the attachment shall relate back to, and take effect from the date on which the notice to pay the arrears issued under this Schedule was served on the defaulter. 50. Sale and proclamation of sale - (1) The Tax Recovery Officer may direct that any immovable property which has been attached or such portion thereof, as may seem necessary to satisfy the certificate, shall be sold. (2) Where any immovable property is ordered to be sold, the Tax Recovery Officer shall cause a proclamation in Form 7 of the intended sale to be made in the language of the district. 51. Contents of proclamation - A proclamation of sale of immovable property shall be drawn up after notice to defaulter and shall state the time and place of sale and shall specify, as fairly and accurately as possible,- (a) the property to be sold; (b) the revenue, if any, assessed upon the property or any part thereof; (c) the amount for the recovery of which the sale is ordered; and (d) any other thing which the Tax Recovery Officer considers it material for a purchaser to know, in order to judge the nature and value of the property. 52. Mode of making proclamation - (1) Every proclamation for the sale of immovable property shall be made at some place on or near such property by beat of drum or other customary mode and a copy of the proclamation shall be affixed on a conspicuous part of the property and also upon a conspicuous part of the Office of the Tax Recovery Officer. (2) Where the Tax Recovery Officer so directs, such proclamation shall also be published in the official gazette or in a local newspaper, or in both, and the cost of such publication shall be deemed to be cost of the sale. (3) Where the property is divided into lots for the purpose of being sold separately it shall not be necessary to make a separate proclamation for each lot, unless proper notice of the sale cannot in the opinion of the Tax Recovery Officer, otherwise be given. 53. Title of sale - No sale of immovable property under this Schedule shall, without the consent in writing of the defaulter, take place until after the expiration of at least thirty days calculated from the date on which a copy of the proclamation of the sale has been affixed on the property or in the Office of the Tax Recovery Officer, whichever is later. 54. Sale to be by auction - The sale shall be by public auction to the highest bidder and shall be subject to confirmation by the Tax Recovery Officer. 55. Deposit by purchaser and resale in default - (1) On every sale of immovable property, the person declared to be the purchaser shall pay, immediately after such declaration, a deposit of twenty-five per cent of the amount of his purchase money, to the Tax Recovery Officer and in default of such deposit, the property shall forthwith be resold. (2) The full amount of purchase money payable shall be paid by the Purchaser to the Tax Recovery Officer, on or before the fifteen day from the date of the sale of the property. 56. Procedure in default of payment - In default of payment within the period mentioned in the preceding rule, the deposit may, if the Tax Recovery Officer thinks fit, after defraying the expenses of the sales, be forfeited to the Government, and the property shall be resold, and the defaulting purchaser shall forfeit all claims to the property or to any part of the sum for which it may subsequently be sold. 57. Authority to bid - All persons bidding at the sale shall be required to declare if they are bidding on their behalf or on behalf of their principals. In the latter case, they shall be required to deposit their authority, and in default, their bids shall be rejected. 58. Application to set aside sale of immovable property on deposit - (1) Where immovable property has been sold in execution of a certificate, the defaulter, or any person whose interests are affected by the sale may, at any time within thirty days from the date of sale, apply to the Tax Recovery Officer to set aside the sale, on his depositing- (a) for the payment towards the arrear, the amount specified in the proclamation of sale as that for the recovery of which the sale was ordered, with interest thereon at the rate of twelve per cent per annum calculated from the date of proclamation of sale to the date when the deposit is made; and (b) for the payment to the purchaser, as penalty, a sum equal to five per cent of the purchase-money but not less than one rupee. (2) Where a person makes an application under rule 60 for setting aside the sale of his immovable property, he shall, not, unless he withdraws that application, be entitled to make or prosecute an application under this rule. 59. Application to set aside sale of immovable property on ground of non-service of notice or irregularity - Where immovable property has been sold in execution of a certificate, the defaulter, or any person whose interests are affected by the sale, may, at any time within thirty days from the date of the sale, apply to the Tax Recovery Officer to set aside the sale of the immovable property on the ground that notice was not served on the defaulter to pay the arrears as required by this Schedule or on the ground of a material irregularity in publishing or conducting the sale: Provided that- (a) no sale shall be set aside on any such ground unless the Tax Recovery Officer is satisfied that the applicant has sustained substantial injury by reason of the non-service or irregularity; and (b) an application made by a defaulter under this rule shall be disallowed unless the applicant deposits the amount recoverable from him in execution of the certificate. 63. Setting aside sale where defaulter has no saleable interest - At any time within thirty days of the sale the purchaser may apply to the Tax Recovery Officer to set aside the sale on the ground that the defaulter had no saleable interest in the property sold. 73. Release on ground of illness - (1) At any time after a warrant for the arrest of a defaulter has been issued, the Tax Recovery Officer may cancel it on the ground of his serious illness. (2) Where a defaulter has been arrested, the Tax Recovery Officer may release him if, in the opinion of the Tax Recovery Officer, he is not in a fit state of health to be detained in the civil prison. (3) Where a defaulter has been committed to the civil prison, he may be released therefrom by the Tax Recovery Officer on the ground of existence of any infectious or contagious disease, or on the ground of his suffering from any serious illness. (4) A defaulter released under this rule may be re-arrested; but the period of his detention in the civil prison shall not in the aggregate exceed that authorised by rule 71. 74. Entry in dwelling house - For the purpose of making an arrest under this Schedule,- (a) no dwelling house shall be entered after sunset and before sunrise; (b) no outer door of a dwelling house shall be broken open unless such dwelling house or a portion thereof is in the occupancy of the defaulter and he or any other occupant of the house refuses or in any way prevents access thereto; but when the person executing any warrant has duly gained access to any dwelling house, he may break open the door of any room or apartment if he has reason to believe that the defaulter is likely to be found there; and (c) no room, which is in the actual occupancy of a woman who according to the customs of the country, does not appear in public, shall be entered into unless the officer authorised to make the arrest has given notice to her that she is at liberty to withdraw and has given her reasonable time and facility for withdrawing. 75. Prohibition against arrest of women or minors, etc. - The Tax Recovery Officer shall not order the arrest and detention in the civil prison of- (a) a woman, or (b) any person who in his opinion, is a minor or of unsound mind. 76. Subsistence allowance - (1) Where a defaulter is arrested or detained in the civil prison, the sum payable for the subsistence of the defaulter from the time of arrest until he is released shall be borne by the State Government. (2) Such sum shall be calculated on the scale fixed by the State Government for the subsistence of judgement-debtors arrested in execution of a decree of a civil court. (3) Sums payable under this rule shall be deemed to be costs in the proceeding: Provided that the defaulter shall not be detained in the civil prison or arrested on account any sum so payable. PART V MISCELLANEOUS 77. Power to take evidence - Every Tax Recovery Officer or other officer acting under this Schedule shall have the powers of a Civil Court while trying a suit for the purpose of receiving evidence, administering oaths, enforcing the attendance of witnesses and compelling the production of documents. 78. Appeals - (1) An appeal from any order passed by the Tax Recovery Officer under this Schedule shall lie to the Transport Commissioner and, after admitting an appeal the Transport Commissioner may dispose of it himself or, if he so decides, may make over to an officer subordinate to him not below the rank of Joint Commissioner, Transport. (2) Every appeal under this rule must be presented within thirty days from the date of the order, appealed against. (3) Pending the decision of any appeal execution of the certificate may be stayed if the appellate authority so directs, but not otherwise. 79. Review - Any order passed under this Schedule may, after notice to all persons interested be reviewed by the Officer who made the order, or by his successor in offices on account of any mistake apparent on the record. 80. Recovery from surety - Where any person has, under this Schedule, become surety for the amount due by the defaulter, he may be proceeded against under this Schedule as if he was the defaulter. 81. Application of Code of Civil Procedure, 1908 - In the matters of procedure not provided for in this Schedule the relevant provisions of the Code of Civil Procedure, 1908 shall mutatis mutandis apply.

(See seciion 4-A) Explanation- Cost 01 Vehicle shall include all taxes. duties, etc. charcjed by tRu dealer as per the invoice.". | SI. No. | Period of vehicle | Not exceeding 91 kgs. ULW | Exceeding 91 kgs. ULW | Not exceeding 762 kys. UlW | Exceeding 762 kys. not exceeding 1524 kgs, ULW | Exceeding 1524 kgs. not exceeding 2286 kgs. ULW | | :--- | :--- | :--- | :--- | :--- | :--- | :--- | | (1) | (2) | (3) | (4) | (5) | (6) | (7) | | 1 | At Ihe time of Registration of new Vehi-cles | Rs. 1500 or 5% of the cost of the Vehicle whichever is higher | Rs. 2000 or 5% of the cost of the Vehicle whichever is higher | 5% of the cost of the Vehicle or ten times of annual tax whichever is higher | 5% or the cost of Lhe Vehicle or ten times ol annual lax whichever is higher | 5% of Ihe cost ol Ihe Vehicle or ten times ol annual lax whichever is higher | | 2 | If the Vehicle is already registered and its age is.- | 1500 | 2000 | 9800 | 14100 | 20800 | | 3 | Not more than one year | 1400 | 1870 | 9100 | 13100 | 18400 | | 4 | More than 1 year but not mom than 2 years | 1300 | 1740 | 8400 | 12100 | 17100 | | 5 | More lhan 2 years bul not more than 3 years | 1200 | 1610 | 7700 | 11100 | 15500 | | 6 | More than 3 years but not more than 4 years | 1100 | 1480 | 7000 | 10100 | 14100 | | 7 | More than 4 years but not more lhan 5 years | 1000 | 1350 | 6300 | 9100 | 12700 | | 8 | More than 5 years but no1 more lhan 6. years | 900 | 1220 | 5600 | 8100 | 11300 | | 9 | More than 6 years but not more lhan 7 years | 400 | 570 | 2100 | 3000 | 4200 | | 10 | More than 7 years bul not more than 8 years | 300 | 440 | 1400 | 2000 | 2800 | | 11 | More than 8 years but not more lhan 9 years | Equal lo annual tax | Equal lo annual tax | Ecii~al lo anliual lax | Equal to annual tax | Equal to annual tax | | 12 | More than 9 years but not more than 10 years | Equal lo annual tax | Equal lo annual tax | Ecii~al lo anliual lax | Equal to annual tax | Equal to annual tax | | 13 | More than 10 years but not more than 11 years | Equal lo annual tax | Equal lo annual tax | Ecii~al lo anliual lax | Equal to annual tax | Equal to annual tax | | 14 | More than 11 years but nol more than 12 years | Equal lo annual tax | Equal lo annual tax | Ecii~al lo anliual lax | Equal to annual tax | Equal to annual tax | | 15 | More than 12 years but no1 more than 13 years | Equal lo annual tax | Equal lo annual tax | Ecii~al lo anliual lax | Equal to annual tax | Equal to annual tax | | 16 | More than1 3 years | Equal lo annual tax | Equal lo annual tax | Ecii~al lo anliual lax | Equal to annual tax | Equal to annual tax |