Imposition of tax

(1) A tax shall be leviable on every motor vehicle in equal instalments for quarterly periods commencing on the first day of April, the first day of July, the first day of October and the first day of January, at such rates not exceeding rupees thirty-five thousand per vehicle for a period of one year, as the State Government may by notification direct: Provided that any broken period in such quarterly periods shall, for the purpose of levying the tax, be considered as a full period: Provided further that in the case of a motor-vehicle, registered in any State, other than the State of Punjab, which is brought in the State on the basis of a temporary permit granted under section 62 of the Motor Vehicles Act, 1939 (Central Act 4 of 1939), tax shall be leviable for the period of duration of the temporary permit on fortnightly basis and any broken period of a fortnight shall, for the purpose of levying the tax, be considered as a full fortnight. (2) The tax shall be paid upon a license to be taken out and paid for under the provisions of this Act by the person who keeps the motor vehicle for use. (3-A) Notwithstanding anything contained in this Act,- (i) a notification under section 3 may be issued so as to be effective on and from the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 1981; (ii) the tax payable by virtue of notification referred to in clause (i) for the quarters commencing on the 1st day of October, 1980, and the 1st day of January, 1981, may be paid within a period of one month from the date of publication of that notification. (3-B) Notwithstanding anything contained in section 3, on and from the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 2000, tax on a motor cycle shall be leviable in lump sum, as may be notified by the State Government on the basis of the price of the motor cycle, subject to the maximum of ten per cent of the value of the motor cycle. (3-C) Where an owner of a motor cycle in respect of which tax has been paid in lump sum under section 3-B, ceases to be the resident of the State of Punjab and takes alongwith him such motor cycle or if the ownership of the motor cycle is transferred to a person having residence outside the State of Punjab, then partial refund of the lump sum tax so paid, shall be allowed as hereunder specified :- [Table data: Serial No. 1: Less than three years - Sixty per cent of the amount of tax already paid under section 3-B; Serial No. 2: Three years or more, but less than six years - Forty per cent of the amount of tax already paid under section 3-B; Serial No. 3: Six years or more, but less than nine years - Twenty per cent of the amount of tax already paid under section 3-B; Serial No. 4: Nine years or more - Ten per cent of the amount of tax already paid under section 3-B.] (3-D) Notwithstanding anything contained in section 3, on and from the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 2000, tax on a four wheeled personalised motor vehicle shall be leviable in lump-sum, as may be notified by the State Government by notification on the basis of the price of the four wheeled personalised motor vehicle, subject to the maximum of ten per cent of the value of such four wheeled personalised motor vehicle. (3-E) Where an owner of a four wheeled personalised motor vehicle in respect of which tax has been paid in lump sum under section 3-D, ceases to be the resident of the State of Punjab and takes alongwith him such four wheeled personalised motor vehicle or if the ownership of the four wheeled personalised motor vehicle is transferred to a person having residence outside the State of Punjab, then partial refund of the lump sum tax so paid, shall be allowed as hereunder specified :- [Table data: Serial No. 1: Less than three years - Sixty per cent of the amount of tax already paid under section 3-D; Serial No. 2: Three years or more, but less than six years - Forty per cent of the amount of tax already paid under section 3-D; Serial No. 3: Six years or more, but less than nine years - Twenty per cent of the amount of tax already paid under section 3-D; Serial No. 4: Nine years or more - Ten per cent of the amount of tax already paid under section 3-D.] (3-F) (1) In addition to the tax levied under section 3, on and from the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 1993, and subject to the rules made by the Government under this Act, there shall be levied and paid to the Government, a special road tax on transport vehicles at the rates as may be specified by the Government but not exceeding the rates specified in Schedule 'A' to this Act. (2) The rates of the special road tax as may be specified under sub-section (1), in respect of stage carriages shall be applicable to and charged on the entire distance permitted to be covered. (3) Where a transport vehicle is plied without a valid permit or if it is in any other manner not authorised by the permit to be plied, there shall be levied and paid to the Government further special road tax in addition to the tax payable under sub-section (1), on such vehicle at the rates as may be specified but not exceeding the rates specified in this behalf in Schedule 'A' to this Act. (4) Where a transport vehicle registered in a State other than the State of Punjab, enters the State of Punjab, the special road tax shall become chargeable, on such entry in the prescribed manner. Explanation.-For the purpose of special road tax levied under this Act, transport vehicle shall include non-transport vehicle when used as transport vehicle by the owner.