The Schedule

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.