Vidhi Codex

Bare Act

The Tamil Nadu Motor Vehicles Taxation Act, 1974

Tax197448 sections

This law establishes the framework for levying motor vehicle taxes across Tamil Nadu. It applies to vehicle owners, fleet operators, and commercial transport providers operating within the state. The law mandates regular or lifetime tax payments based on vehicle type, weight, passenger capacity, and usage, while also imposing additional levies like green taxes for pollution control and road safety taxes. It matters because it generates state revenue, enforces vehicle compliance through registration and fitness certificate checks, finances rural road construction and maintenance, and promotes environmental protection and safer road infrastructure for all citizens.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Amendment of Ninth Schedule.
  4. 3-A. Levy of Green Tax
  5. 3-B. Levy of Road Safety Tax
  6. 4. Amendment of section 4.
  7. 5. Amendment of section 4.
  8. 6. Substitution of Schedules.
  9. 7. Addition of new Schedules.
  10. 8. Amendment of section 8, Tamil Nadu Act 13 of 1974
  11. 8-A. Application for fitness certificate not to be entertained
  12. 8-B. Application for duplicate certificate of registration not to be entertained
  13. 9. Levy of surcharge on tax on certain motor vehicles (Omitted)
  14. 10. Establishment of Rural Road Development Fund
  15. 10-A. Levy of Surcharge on tax on stage carriages
  16. 10-B. Levy of additional surcharge on tax on stage carriages kept or used by fleet operators
  17. 11. Payment of additional tax
  18. 12. Rounding off of tax, fee, penalty, fine, etc
  19. 13. Refund of tax
  20. 14. Carriage of licence on vehicle and duty to stop it on demand by officer
  21. 15. Penalty for failure to pay tax
  22. 15-A. Recovery of tax which escaped payment
  23. 16. Recovery of tax or penalty as an arrear of land revenue
  24. 16-A. Special powers of Licensing Officer under Revenue Recovery Act
  25. 17. Utilisation of the proceeds of the tax
  26. 18. Permit to be ineffective if tax not paid
  27. 18-A. Seizure and detention of motor vehicles pending production of proof of payment of tax
  28. 19. Offences by companies
  29. 20. Exemptions
  30. 20-B. Amendment regarding Appeals
  31. 20-C. Revision
  32. 21. Exemption from tax
  33. 22. Protection of action taken in good faith
  34. 23. Procedure in certain cases
  35. 24. Power to make rules
  36. 25. Publication of rules and notifications and placing them before the Legislature
  37. 26. Repeal
  38. 2(b)(c)(6). Transitional Provisions
  39. Schedule. THE SCHEDULE
  40. SECOND SCHEDULE. [See section 4 (1-A)(bb)]
  41. THIRD SCHEDULE. [See section 4 (1-A)]
  42. FOURTH SCHEDULE. (See section 3-A)
  43. FIFTH SCHEDULE. [See section 4 (1-A)(bbb)]
  44. SIXTH SCHEDULE. [See section 3-B]
  45. SEVENTH SCHEDULE. [See sections 3 and 4(1-A)(a)]
  46. EIGHTH SCHEDULE. [See sections 3 and 4(1-A)(a)]
  47. NINTH SCHEDULE. (See sections 3 and 6)
  48. TENTH SCHEDULE. (See sections 2(1) and 4(1) (d))

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