Schedule

1. Short title and commencement (1) This Act may be called the Punjab Abadi deh (Record of Rights) Act, 2021. (2) It extends to the whole of the State of Punjab. (3) It shall come into force with immediate effect: Provided that it shall come into effect for the abadi deh area falling within the limits of a municipal area on the date as may be notified in this regard. 2. Substitution of section 3 of Punjab Act 4 of 1924 In the Punjab Motor Vehicles Taxation Act, 1924 (hereinafter referred to as the principal Act), for section 3, the following section shall be substituted, namely:- " 3. (1) (a) Subject to the provisions of this Act, a tax shall be levied and collected on all motor vehicles used or kept for use in the State of Punjab, at such rates, in such a manner as may be specified by the Government, by notification, from time to time: Provided that where an owner of a motor car or a motor cycle in respect of which, a tax has been paid in lump sum, ceases to be the resident of the State of Punjab and takes alongwith him, such motor car or motor cycle, or if the ownership of the motor car or motor cycle is transferred to a person having residence outside the State of Punjab, then, refund of the lump sum tax so paid, shall be allowed at such rates, as may be determined by the Government, from time to time. (b) In case a transport vehicle is registered in a State other than the State of Punjab, such a vehicle shall become liable for paying tax, the moment it enters within the State of Punjab at such rates, as may be determined by the Government, from time to time. (2) At the time of issuance of new stage carriage permit of buses, one time tax per kilometer shall be leviable at such rates, as may be specified by the Government, by notification, from time to time: Provided that if a big bus holder is allowed to ply on extended route with the increased mileage, then, in that case, the amount of one time tax per kilometer referred above shall be leviable additionally for the extended route. (3) The notifications issued under sub-sections (1) and (2) shall specify the type of motor vehicles, the periods and the manner, in which, the tax shall be levied: Provided that the rates of tax shall not exceed the maximum limit as has been specified in the Schedule. (4) The owner or driver of the transport vehicle shall be liable to pay tax under clause (b) of sub-section (1) at the Tax Collection Centre established under the control of an officer of the Department of Transport or any agency, firm or company, which is entrusted to collect tax on behalf of the Government through auction, subject to such terms and conditions as may be specified in the Agreement to be executed between the Government and such agency, firm or company, as the case may be.". 3. Substitution of Schedule of Punjab Act 4 of 1924 In the principal Act, for the existing Schedule, the following Schedule shall be substituted, namely:- "SCHEDULE (See section 3) Serial Category of Motor Vehicles Maximum rate of tax Number 1. Non-Transport Vehicles New Registration (i) Motor Cycle, Motor Car and Adapted Carriage (ii) Excavator, Loader, Backhoe, Compactor Roller, Road Roller, Dumper, Motor Grader, Mobile Crane, Dozer, Fork Lift Truck, Self-Loading Concrete Mixer or any other construction Twenty per cent of the value of the motor cycle, motor car or Adapted Carriage (in lump sum) equipment vehicle, Camper Van or Trailer for private use, Vehicles or Trailers fitted with equipments like rig, generator, compressor etc., Crane Mounted Vehicle, Tow Truck, Brake- down Van, Recovery Vehicles, Tower Wagon and Tree Trimming Vehicles or any other non-transport vehicles not covered under any category- (a) purchased as chassis (b) purchased with complete body Re-registration or Re-assignment (i) In case of re-registration or re-assignment of motor cycle or motor car- (a) less than three years (b) three years or more but less than six years Fifty per cent of the cost of chassis, subject to the maximum of rupees ten lakh (in lump sum) Forty per cent of the cost of complete body, subject to the maximum of rupees ten lakh (in lump sum) Rate of tax in lump sum Ninty-five per cent of the tax of new motor cycle or motor car Seventy-five per cent of the tax of new motor cycle or motor car (c) six years or more but less than nine years (d) nine years or more (ii) Vehicles disposed of by various Government Departments or Government Agencies on which lump sum tax have not been paid earlier 2. (i) Transport Vehicles Contract Carriage including Tourists or All India Tourists Permit Vehicles (Motor Cab or Maxi Cab or Tourist Buses etc.) (a) Auto Rickshaws (Three Wheeler) having capcity upto 6+1 seats (b) Motor Vehicles having capacity upto 6+1 seats (c) Motor vehicles having capacity more than 6+1 seats and upto 12+1 seats Fifty-five per cent of the tax of new motor cycle or motor car Thirty-five per cent of the tax of new motor cycle or motor car The Motor Vehicle Tax shall be arrived at by reducing the amount of tax at the rate of five per cent per financial year or part thereof upto ten years from the date of registration, but amount of lump sum tax shall not exceed rupees seventy-five thousand after the period of ten years. Rupees ten thousand per seat per annum or twenty per cent of the value of Auto rick- shaw or both Rupees ten thousand per seat per annum or twenty per cent of the value of vehicle or both Rupees fifteen thousand per seat per annum or twenty per cent of the value of vehicle or both (d) Motor Vehicles having capacity more than 12+1 seats (ii) Private Service Vehicles (a) Vehicles used for trade and business (b) Vehicles used by Educational Institutions- I. for school vehicles II. for college vehicles and other institutional vehicles (iii) Stage Carriage (1) Big Buses- (a) Ordinary Buses (b) Ordinary HVAC Buses (3x2 seats) (c) Integral Coach (2x2 seats) Buses Rupees twenty thousand per seat per annum or twenty percent of the value of vehicle or both Rupees four lakh fifty thousand per annum or twenty per cent of the value of vehicle or both Rupees three lakh per annum or twenty per cent of the value of vehicle or both Rupees four lakh per annum or twenty per cent of the value of vehicle or both Maximum rate of tax per kilo- meter, each Vehicle, for a day Rupees twenty or twenty per cent of the value of the vehicles at the time of new registration or both Rupees twenty or twenty per cent of the value of the vehicles at time of new registration or both Rupees twenty or twenty per cent of the value of the vehicles at time of new registration or both (d) Super Integral Coach Buses (2) Buses having capacity upto thirty-five seats (iv) Goods CarriageVehicles (v) Tractor with trolley used for commercial purpose within the radius of twenty- five kilometer from the place of permit holder's residence (vi) Omni Bus registered in the State of Punjab (vii) Other Transport Vehicles like Dumper, Loader, Camper Van or Trolleys, Tippers, Cash van, Mobile Canteen, Haul Pack, Mobile Workshops, Ambulance, Animal Ambulance, Fire Tenders, Rupees twenty or twenty per cent of the value of the vehicles at time of new registration or both Rupees one lakh fifty thousand per annum or twenty per cent of the value of vehicles at time of new registration or both Rupees one lakh fifty thousand per annum or twenty per cent value of the vehicle at time of new registration or both in all catagories of goods carriage vehicles Rupees twenty thousand per annum or twenty per cent of the value of the vehicle at time of new registration or both Rupees ten thousand per seat per annum or twenty per cent of the value of the vehicle at the time of new registration or both Snored Ladders, Auxiliary Trolleys and Fire Fighting Vehicles, Hearses, Mail Carrier, Mobile Clinic or X- ray vans or Library Vans- (a) purchased as Chassis (b) purchased with complete body 3. Green or Environment or Any other tax (i) Non-Transport Vehicles (ii) Transport Vehicles 4. (i) Electric Vehicle (Passenger) (a) E-rickshaw having capacity upto 6+1 seats (b) Motor vehicle having capacity upto 6+1 seats Fifty per cent of the cost of chas- sis, subject to the maximum of rupees ten lakh (in lump sum) or both Forty per cent of the cost of com- plete body, subject to the maxi- mum of rupees ten lakh (in lump sum) or both Rupees fifty thousand at the time of renewal of Registration Certificate Rupees fifty thousand after eight years per annum Rupees ten thousand per seat per annum or twenty per cent of the value of E- rickshaw or both Rupees twenty thousand per seat per annum or twenty per cent of the value of vehicle or both (c) Motor vehicle having capacity more than 6+1 seats and upto 12+1 seats (d) Motor vehicle having capacity more than 12+1 seats (ii) E-Cart (iii) Electric Vehicle (Goods) 5. Tax on Vehicles under the possession of Manufacturer or Dealer- (a) Two Wheeler or Vehicle (b) Three or Four Wheeler or Vehicle 6. Vehicles plied on contract carriage permits or on All India Tourist Permits or on any other similar permits registered in any State other than the State of Punjab, when entering in Punjab- Rupees forty thousand per seat per annum or twenty per cent of the value of vehicle or both Rupees fifty thousand per seat per annum or twenty per cent of the value of vehicle or both Rupees one lakh fifty thou- sand per annum or twenty per cent of the value of vehicle or both Rupees one lakh fifty thou- sand per annum or twenty per cent of the value of vehicle or both Rupees ten thousand per annum for every one hundred vehicles or part thereof Rupees twenty thousand per annum for every fifty vehicles or part thereof Maximum rate of Tax per day (twenty-four hours) (i) Motor Cabs (ii) Maxi Cabs (iii) Omni Buses (iv) Ordinary Buses (v) Deluxe Buses (vi) Air-conditioned Buses 7. Vehicles of other States, when entering and plying in Punjab- (i) Stage Carriage (ii) Private Service Vehicles (Trade and Business Vehicles) (iii) Educational Institution Vehicles (iv) Goods Carriage other than those holding national permit of other States. (v) Special purpose vehicles (Transport) 8. Tax on temporarily registered vehicles or chassis passing through the Punjab- (i) Motor Car, Tractor, Omni Bus having capacity upto Rupees twenty per kilometer per day or twenty per cent of the value of vehicle or both Rupees four lakh fifty thousand per annum or twenty per cent of the value of vehicle or both Rupees four lakh per annum or twenty per cent of the value of vehicle or both Rupees one lakh fifty thousand per annum or twenty per cent of the value of vehicle or both Rupees ten thousand per day or twenty per cent of the value of vehicle or both Rate of Tax per vehicle Rupees two thousand Rupees three thousand Rupees six thousand Rupees six thousand Rupees twenty thousand Rupees thirty thousand Rupees forty thousand ten seats, but excluding the driver of three wheeled vehicles (ii) Any other motor vehicles, not covered under item (i) above (iii) Chassis of Motor Vehicles 9. At the time of issuance of new stage carriage permit- (i) Big Buses (ii) Buses having capacity upto thirty-five seats (iii) In case of increase in mileage (Big Buses) 10. In the case of transfer of ownership of the following kinds of motor vehicles which are already registered in Punjab- (i) All types of Motor Vehicles (ii) All types of tractors using public roads other than agricultural tractors Maximum rate of one time tax per Kilometer Rupees two thousand five hundred Rupees two hundred fifty Rupees two thousand five hundred Rupees seventy-five thousand per vehicle Rupees fifteen thousand Rupees ten thousand Rupees seventy-five thousand per vehicle No additional tax shall be levied in case of transfer of ownership owing to death or transfer to insurance company for settlement of claim. 11. Transport vehicle plied without a valid permit or in an unauthorized manner 12. Any other vehicle not covered above- (i) Transport Vehicle (ii) Personalized Vehicle Rupees two lakh for every act of violation Rupees four lakh fifty thousand per annum or twenty per cent of the value of the Vehicle Rupees fifteen lakh on one time basis." "SCHEDULE (See section 3) Serial Category of Motor VehiclesMaximum rate of tax Number 1. Non-Transport Vehicles New Registration (i) Motor Cycle, Motor Car and Adapted Carriage (ii) Excavator, Loader, Backhoe, Compactor Roller, Road Roller, Dumper, Motor Grader, Mobile Crane, Dozer, Fork Lift Truck, Self-Loading Concrete Mixer or any other construction equipment vehicle, Camper Van or Trailer for private use, Vehicles or Trailers fitted with equipments like rig, generator, compressor etc., Crane Mounted Vehicle, Tow Truck, Brake- down Van, Recovery Vehicles, Tower Wagon and Tree Trimming Vehicles or any other non-transport vehicles not covered under any category- (a) purchased as chassis (b) purchased with complete body Re-registration or Re-assignment (i) In case of re-registration or re-assignment of motor cycle or motor car- (a) less than three years (b) three years or more but less than six years Twenty per cent of the value of the motor cycle, motor car or Adapted Carriage (in lump sum) Fifty per cent of the cost of chassis, subject to the maximum of rupees ten lakh (in lump sum) Forty per cent of the cost of complete body, subject to the maximum of rupees ten lakh (in lump sum) Rate of tax in lump sum Ninty-five per cent of the tax of new motor cycle or motor car Seventy-five per cent of the tax of new motor cycle or motor car (c) six years or more but less than nine years (d) nine years or more (ii) Vehicles disposed of by various Government Departments or Government Agencies on which lump sum tax have not been paid earlier 2. (i) Transport Vehicles Contract Carriage including Tourists or All India Tourists Permit Vehicles (Motor Cab or Maxi Cab or Tourist Buses etc.) (a) Auto Rickshaws (Three Wheeler) having capcity upto 6+1 seats (b) Motor Vehicles having capacity upto 6+1 seats (c) Motor vehicles having capacity more than 6+1 seats and upto 12+1 seats (d) Motor Vehicles having capacity more than 12+1 seats (ii) Private Service Vehicles (a) Vehicles used for trade and business (b) Vehicles used by Educational Institutions- I. for school vehicles II. for college vehicles and other institutional vehicles (iii) Stage Carriage (1) Big Buses- (a) Ordinary Buses (b) Ordinary HVAC Buses (3x2 seats) (c) Integral Coach (2x2 seats) Buses Fifty-five per cent of the tax of new motor cycle or motor car Thirty-five per cent of the tax of new motor cycle or motor car The Motor Vehicle Tax shall be arrived at by reducing the amount of tax at the rate of five per cent per financial year or part thereof upto ten years from the date of registration, but amount of lump sum tax shall not exceed rupees seventy-five thousand after the period of ten years. Rupees ten thousand per seat per annum or twenty per cent of the value of Auto rick- shaw or both Rupees ten thousand per seat per annum or twenty per cent of the value of vehicle or both Rupees fifteen thousand per seat per annum or twenty per cent of the value of vehicle or both Rupees twenty thousand per seat per annum or twenty percent of the value of vehicle or both Rupees four lakh fifty thousand per annum or twenty per cent of the value of vehicle or both Rupees three lakh per annum or twenty per cent of the value of vehicle or both Rupees four lakh per annum or twenty per cent of the value of vehicle or both Maximum rate of tax per kilo- meter, each Vehicle, for a day Rupees twenty or twenty per cent of the value of the vehicles at the time of new registration or both Rupees twenty or twenty per cent of the value of the vehicles at time of new registration or both Rupees twenty or twenty per cent of the value of the vehicles at time of new registration or both (d) Super Integral Coach Buses (2) Buses having capacity upto thirty-five seats (iv) Goods CarriageVehicles (v) Tractor with trolley used for commercial purpose within the radius of twenty- five kilometer from the place of permit holder's residence (vi) Omni Bus registered in the State of Punjab (vii) Other Transport Vehicles like Dumper, Loader, Camper Van or Trolleys, Tippers, Cash van, Mobile Canteen, Haul Pack, Mobile Workshops, Ambulance, Animal Ambulance, Fire Tenders, Snored Ladders, Auxiliary Trolleys and Fire Fighting Vehicles, Hearses, Mail Carrier, Mobile Clinic or X- ray vans or Library Vans- (a) purchased as Chassis (b) purchased with complete body 3. Green or Environment or Any other tax (i) Non-Transport Vehicles (ii) Transport Vehicles 4. (i) Electric Vehicle (Passenger) (a) E-rickshaw having capacity upto 6+1 seats (b) Motor vehicle having capacity upto 6+1 seats (c) Motor vehicle having capacity more than 6+1 seats and upto 12+1 seats (d) Motor vehicle having capacity more than 12+1 seats (ii) E-Cart (iii) Electric Vehicle (Goods) 5. Tax on Vehicles under the possession of Manufacturer or Dealer- (a) Two Wheeler or Vehicle (b) Three or Four Wheeler or Vehicle Rupees twenty or twenty per cent of the value of the vehicles at time of new registration or both Rupees one lakh fifty thousand per annum or twenty per cent of the value of vehicles at time of new registration or both Rupees one lakh fifty thousand per annum or twenty per cent value of the vehicle at time of new registration or both in all catagories of goods carriage vehicles Rupees twenty thousand per annum or twenty per cent of the value of the vehicle at time of new registration or both Rupees ten thousand per seat per annum or twenty per cent of the value of the vehicle at the time of new registration or both Fifty per cent of the cost of chas- sis, subject to the maximum of rupees ten lakh (in lump sum) or both Forty per cent of the cost of com- plete body, subject to the maxi- mum of rupees ten lakh (in lump sum) or both Rupees fifty thousand at the time of renewal of Registration Certificate Rupees fifty thousand after eight years per annum Rupees ten thousand per seat per annum or twenty per cent of the value of E- rickshaw or both Rupees twenty thousand per seat per annum or twenty per cent of the value of vehicle or both Rupees forty thousand per seat per annum or twenty per cent of the value of vehicle or both Rupees fifty thousand per seat per annum or twenty per cent of the value of vehicle or both Rupees one lakh fifty thou- sand per annum or twenty per cent of the value of vehicle or both Rupees one lakh fifty thou- sand per annum or twenty per cent of the value of vehicle or both Rupees ten thousand per annum for every one hundred vehicles or part thereof Rupees twenty thousand per annum for every fifty vehicles or part thereof 6. Vehicles plied on contract carriage permits or on All India Tourist Permits or on any other similar permits registered in any State other than the State of Punjab, when entering in Punjab- (i) Motor Cabs (ii) Maxi Cabs (iii) Omni Buses (iv) Ordinary Buses (v) Deluxe Buses (vi) Air-conditioned Buses 7. Vehicles of other States, when entering and plying in Punjab- (i) Stage Carriage (ii) Private Service Vehicles (Trade and Business Vehicles) (iii) Educational Institution Vehicles (iv) Goods Carriage other than those holding national permit of other States. (v) Special purpose vehicles (Transport) 8. Tax on temporarily registered vehicles or chassis passing through the Punjab- (i) Motor Car, Tractor, Omni Bus having capacity upto ten seats, but excluding the driver of three wheeled vehicles (ii) Any other motor vehicles, not covered under item (i) above (iii) Chassis of Motor Vehicles 9. At the time of issuance of new stage carriage permit- (i) Big Buses (ii) Buses having capacity upto thirty-five seats (iii) In case of increase in mileage (Big Buses) 10. In the case of transfer of ownership of the following kinds of motor vehicles which are already registered in Punjab- (i) All types of Motor Vehicles (ii) All types of tractors using public roads other than agricultural tractors 11. Transport vehicle plied without a valid permit or in an unauthorized manner 12. Any other vehicle not covered above- (i) Transport Vehicle (ii) Personalized Vehicle Maximum rate of Tax per day (twenty-four hours) Rupees twenty per kilometer per day or twenty per cent of the value of vehicle or both Rupees four lakh fifty thousand per annum or twenty per cent of the value of vehicle or both Rupees four lakh per annum or twenty per cent of the value of vehicle or both Rupees one lakh fifty thousand per annum or twenty per cent of the value of vehicle or both Rupees ten thousand per day or twenty per cent of the value of vehicle or both Rate of Tax per vehicle Rupees two thousand Rupees three thousand Rupees six thousand Rupees six thousand Rupees twenty thousand Rupees thirty thousand Rupees forty thousand Maximum rate of one time tax per Kilometer Rupees two thousand five hundred Rupees two hundred fifty Rupees two thousand five hundred Rupees seventy-five thousand per vehicle Rupees fifteen thousand Rupees ten thousand Rupees seventy-five thousand per vehicle No additional tax shall be levied in case of transfer of ownership owing to death or transfer to insurance company for settlement of claim. Rupees two lakh for every act of violation Rupees four lakh fifty thousand per annum or twenty per cent of the value of the Vehicle Rupees fifteen lakh on one time basis."."