Puducherry Motor Vehicles Taxation Act, 1967
Puducherry Motor Vehicles Taxation Act, 1967
Tax196736 sections
This law imposes a tax on motor vehicles operating within the Union territory of Puducherry. It applies to all vehicles used or kept there, including cars, motorcycles, and goods carriers. The tax rates are set by the government and vary based on the vehicle's type and weight. The revenue collected helps fund public services and infrastructure. The legislation also defines terms like "laden weight" and "licensing officer" to ensure clear rules for tax collection and vehicle registration compliance.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Imposition of a tax on motor vehicles
- 4. Payment of tax and issue of licence
- 4A. Refund of tax
- 5. Production of certificate of insurance
- 6. Liability to pay arrears of tax by person succeeding to the ownership, possession or control of motor vehicle
- 6A. Period within which tax is to be paid
- 6B. Application for fitness certificate not to be entertained
- 6C. Application for duplicate certificate of registration not to be entertained
- 7. Manner of payment of tax under this Act
- 7A. Rounding off of tax, fee, penalty, fine, etc.
- 8. Carriage of licence on vehicle and duty to stop it on demand by police officer
- 9. Penalty payable where tax not paid
- 9A. Recovery of tax which escaped assessment
- 10. Power to seize and detain motor vehicles in case of non-payment of tax
- 11. Recovery of tax, compounding fee and other dues payable to the Transport Department by auctioning the detained vehicles lying unclaimed
- 12. Utilisation of the proceeds of the tax
- 12-A. Permit to be ineffective if tax not paid
- 12-B. Offences by companies
- 13. Exemptions
- 13-A. Remissions
- 14. Saving as to vehicles used for agricultural purposes
- 15. Appeal
- 16. Protection in respect of acts done in good faith
- 17. Trial of offences
- 18. Procedure in certain cases
- 19. Power to make rules
- 20. Power of Government to amend Schedules
- 21. Power to remove difficulties
- 22. Repeal
- 23. Validation
- Schedule I. [See section 3(2)]
- Schedule. Tax Rates
- Schedule I-A. Schedule of One Time Tax
- Schedule I-B. SCHEDULE OF REFUND OF ONE TIME TAX
PDF: pending for this language.