Vidhi Codex

Bare Act

The Punjab Motor Vehicles Taxation Act, 1924

Tax192434 sections

This law establishes a system for taxing motor vehicles within the state of Punjab. It applies to various types of vehicles, including cars, motorcycles, and buses, and defines who counts as an owner for tax purposes. The Act requires vehicle owners to pay a specific tax and display a token as proof of payment. By collecting these fees, the government generates revenue to fund transportation infrastructure and services in the region. The legislation provides the legal framework and definitions necessary to administer these taxes effectively.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Imposition of tax
  4. 3-A. Retrospective notification.
  5. 3-B. Imposition of tax in lumpsum on motor vehicles.
  6. 3-C. Refund of tax in certain cases.
  7. 3-D. Imposition of tax in lump sum of four wheeled personalised motor vehicles.
  8. 3-E. Refund of tax paid in respect of four wheeled personalised motor vehicles.
  9. 3-F. Levy of special road tax
  10. 4. Obligation of persons keeping motor vehicle, to make declaration and to pay tax
  11. 4-A. Obligation to make declaration in respect of transport vehicles to pay special road tax
  12. 5. Obligation to make additional declaration and to pay further tax
  13. 5-A. Obligation on revision of rates of tax
  14. 6. Service of special notice to make declaration and to pay tax
  15. 7. Grant of license
  16. 7-A. Owner to furnish security
  17. 7-B. Maintenance of accounts and determination of tax
  18. 7-C. Re-determination of tax
  19. 8. Offences and Penalties
  20. 9. Compounding of offences
  21. 10. Recovery of additional tax imposed under section 8 or section 9
  22. 11. Recovery of an arrear of tax
  23. 11-A. Payment of interest
  24. 11-B. Power of licensing officer to recover tax, interest and penalty
  25. 11-C. Liability of transferee of vehicle
  26. 12. Appeal
  27. 12-A. Revision
  28. 13. Refund and exemption
  29. 14. Jurisdiction of Civil and criminal courts in matters of taxation
  30. 14-A. Cognizance of offences
  31. 14-B. Power of stop, search and seizure
  32. 14-C. Tax payable by dealer or manufacturer
  33. 15. Power of State Government to make rules
  34. 16. Delegation of Power

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