The Tamil Nadu Motor Vehicles Taxation Act, 1974

(1) This Act may be called the Tamil Nadu Motor Vehicles Taxation Act, 1974. (2) It extends to the whole of the State of Tamil Nadu. (3) It shall come into force on such date as the Government may, by notification, appoint.

In this Act, unless the context otherwise requires,- (1) " fleet operator " means an operator holding on or after the 1st April 1978, not less than two hundred and fifty stage carriage permits in respect of services other than- (i) Express Service or, (ii) Service exclusively within Madras Metropolitan Area; (1-A) " Government " means the State Government; (2) " laden weight " in relation to a motor vehicle means, in case a permit is issued to the vehicle under the Motor Vehicles Act, the maximum laden weight specified in such permit; if no such permit is issued, the maximum laden weight specified in the registration certificate of the vehicle, and if such weight is not specified in such certificate, the maximum laden weight of the vehicle determined in such manner as the licensing officer may deem fit; " laden weight " in relation to a trailer means, in case a permit is issued to the vehicle to which the trailer is attached under the Motor Vehicles Act, the maximum laden weight specified in such permit in respect of the trailer and, if no such permit is issued, the maximum laden weight specified in respect of the trailer in the registration certificate of the vehicle to which the trailer is attached, and if such weight is not specified in such certificate, the maximum laden weight of the trailer determined in such manner as the licensing officer may deem fit; (3) " licensing officer " means an officer appointed by the Government to exercise the powers and perform the functions of a licensing officer under this Act; (4) " Madras Metropolitan area " means the City of Madras and such contiguous area of such city as the Government may, from time to time, specify by notification; (5) " Motor Vehicles Act" means the Motor Vehicles Act, 1939 (Central Act IV of 1939); (6) " public road " means any street, road, square, court, alley, passage or riding path over which the public have a right of way, whether a thoroughfare or not, and includes the roadway over any public bridge or causeway; (7) " registered owner " means the person in whose name a motor vehicle is registered or deemed to be registered under the Motor Vehicles Act; (8) " tax " means the tax leviable under this Act; (9) " year " means the financial year; " half-year " means the first six months or the second six months of such year; and " quarter " means the first three months or the second three months of such half-year; (10) words and expressions used but not defined in this Act shall have the meanings assigned to them in the Motor Vehicles Act.

In the Ninth Schedule to the Principal Act, for item (c), the following item shall be substituted, namely:- “(c) Omni bus with berth for passengers to sleep while travelling and omni bus with berth for passengers to sleep while travelling and with seat in respect of which permit is granted under sub-section (8) or (9) of section 88 of the Motor Vehicles Act, 1988--- (i) If the temporary licence is for a period not exceeding 7 days. 800.00 per seat or 1000.00 per single berth per entry. (ii) If the temporary licence is for a period exceeding 7 days but not exceeding 30 days. 2000.00 per seat or 2500.00 per single berth. Per entry. (iii) If the temporary licence is for a period exceeding 30 days but not exceeding 90 days. 5000.00 per seat or 5500.00 per single berth per entry.”.

(1) There shall be levied and collected an additional tax called "green tax", in addition to the tax levied under section 3, on the motor vehicles suitable for use on road, as specified in the Fourth Schedule for the purpose of implementation of various measures to control air pollution. (2) The additional tax levied under sub-section (1) shall be paid in such manner as may be prescribed. (3) Subject to the provisions of sub-section (2), the provisions of the Act and the rules made thereunder excluding those relating to refund of tax shall, so far as may be, apply in relation to the levy and collection of the additional tax payable under sub-section (1), as they apply in relation to the levy and collection of motor vehicles tax under this Act.

(1) There shall be levied and collected an additional tax called "road safety tax", at the time of registration of motor vehicle, at the rates specified in the Sixth Schedule for the purpose of implementation of various road safety measures. (2) The tax levied under sub-section (1) shall be paid in such manner as may be prescribed. (3) Subject to the provisions of sub-section (2), the provisions of the Act and the rules made thereunder excluding those relating to refund of tax shall, so far as may be, apply in relation to the levy and collection of the tax payable under sub-section (1), as they apply in relation to the levy and collection of motor vehicles tax under this Act.

In section 4 of the principal Act,— (1) in sub-section (1-A), for clause (a), the following clauses shall be substituted, namely:— “(a) in respect of the motor vehicles specified in Part-I of the Second Schedule, in Part-I of the Third Schedule, in Part-I of the Seventh Schedule and in Part-I of the Eighth Schedule, at the time of its registration, a life time tax shall be paid at the rates specified in Part-I of the Second Schedule or in Part-I of the Third Schedule or in Part-I of the Seventh Schedule or in Part-I of the Eighth Schedule, as the case may be, on a licence to be taken out for the life time of such vehicles; (aa) in respect of the motor vehicles specified in Part-II of the Seventh Schedule, the registered owners of such vehicles shall pay life time tax at the rates specified therein either at the time of renewal of permit or during the currency of the existing permit. In cases where the registered owners of the motor vehicles opt to pay the life time tax during the currency of permit, they shall exercise their option before the 31st day of March 2013 and shall pay the tax in either of the following manner:— (i) in one lump sum after deducting the proportionate amount of tax already paid for the unutilized period of licence; or (ii) in four equal annual instalments after deducting one-fourth of the proportionate amount of tax already paid for the unutilized period of licence in each such instalment; (aaa) in respect of the motor vehicles specified in Part-II of the Eighth Schedule, the tax shall be paid at the rates specified therein, on a licence to be taken out for such vehicles;”; (2) in sub-section (4), after the expression “Fifth Schedule”, the expression “or in the Seventh Schedule or in Part-I of the Eighth Schedule” shall be inserted.

In section 4 of the principal Act,— (1) in sub-section (1-A),— (a) for clause (a), the following clause shall be substituted, namely:— “(a) in respect of the motor vehicles specified in Part – I of the Second Schedule, in Part – I of the Third Schedule, in Part – I of the Fifth Schedule, in Part – I of the Seventh Schedule, in Part-I of the Eighth Schedule and in Part – I of the Tenth Schedule, at the time of its registration, a life time tax shall be paid at the rates specified therein, on a licence to be taken out for the life time of such vehicles;”; (b) clause (aa) and clause (aaa) shall be omitted; (c) for clause (b), the following clause shall be substituted, namely:— “(b) in respect of the old motor vehicles specified in Part – II of the Second Schedule, in Part – II of the Third Schedule, in Part – II of the Fifth Schedule, in Part – II of the Seventh Schedule, in Part – II of the Eighth Schedule and in Part – II of the Tenth Schedule, a life time tax shall be paid at the rates specified therein on a licence to be taken out for the life time of such vehicles.”; (d) in clause (c), for the expression “classes 6 and 7”, the expression “class 9” shall be substituted; (e) after clause (c) and the Explanation thereunder, the following clause shall be added, namely:— “(d) in respect of construction equipment vehicles specified in the First Schedule, the tax shall be paid either annually at the rates specified therein or for the life time of such vehicles at the rates specified in Part I and of such old vehicles in Part II of the Tenth Schedule, on a licence to be taken out for such vehicles for that year or for the life time, as the case may be.”; (2) in sub-section (1-B) and in the proviso thereto, for the expression “class 5-A”, the expression “class 6” shall be substituted; (3) in sub-section (4), for the expression “or in Part-I of the Eighth Schedule”, the expression “or in the Eighth Schedule or in the Tenth Schedule” shall be substituted.

In the principal Act, for the Schedules, the following Schedules shall be substituted, namely:— “FIRST SCHEDULE. (See sections 3 and 6) Classes of vehicles. Tax. (1) (2) 1. Goods carriages. Rs Annual tax. Goods carriages not exceeding 3000 Kgs. in weight laden. 3600 Quarterly tax. (a) Goods carriages exceeding 3000 Kgs. but not exceeding 5500 Kgs. in weight laden. 1425 (b) Goods carriages exceeding 5500 Kgs. but not exceeding 9000 Kgs. in weight laden. 2000 (c) Goods carriages exceeding 9000 Kgs. but not exceeding 12000 Kgs. in weight laden. 2400 (d) Goods carriages exceeding 12000 Kgs. but not exceeding 13000 Kgs. in weight laden. 2600 (e) Goods carriages exceeding 13000 Kgs. but not exceeding 15000 Kgs. in weight laden. 3100 (f) Goods carriages exceeding 15000 Kgs. in weight laden. 3100 (Plus Rs.100 for every 250 Kgs. or part thereof in excess of 15000 Kgs. in weight laden.) (g) Multi-axle goods carriages exceeding 15000 Kgs. in weight laden. 3100 (Plus Rs.75 for every 250 Kgs. or part thereof in excess of 15000 Kgs. in weight laden). (h) Trailers used for carrying goods other than those falling under classes 4,9,10 and 11.— (i) For each trailer not exceeding 3000 Kgs. in weight laden. 500 (ii) For each trailer exceeding 3000 Kgs. but not exceeding 5500 Kgs. in weight laden. 600 (iii) For each trailer exceeding 5500 Kgs. but not exceeding 9000 Kgs. in weight laden. 1000 (iv) For each trailer exceeding 9000 Kgs. but not exceeding 12000 Kgs. in weight laden. 1200 (v) For each trailer exceeding 12000 Kgs. but not exceeding 13000 Kgs. in weight laden. 1500 (vi) For each trailer exceeding 13000 Kgs. but not exceeding 15000 Kgs. in weight laden. 1800 (vii) For each trailer exceeding 15000 Kgs. in weight laden. 1800 (Plus Rs.75 for every 250 Kgs. or part thereof in excess of 15000 Kgs. in weight laden). 2. Motor vehicles plying for hire and used for the transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act,— I. Vehicles permitted to ply solely as contract carriages, whether classified as “Tourist Vehicle” or not, and is permitted to carry,— (a) not more than thirty-five persons (other than the driver), for every square meter of floor area of the vehicle; 4,900 (b) more than thirty-five persons (other than the driver), for every person (other than the driver) 3,000 II. (a) Omni Bus with sleeper berth 4,000 per single berth. (b) Omni Bus with both seat and sleeper berth 4,000 per single berth. 3,000 per single seat. III. Vehicles permitted to ply as stage carriages and to carry more than six persons (other than the driver and the conductor),— (a) Plying exclusively within the Chennai Metropolitan Area — For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry. 100 + surcharge 25 per cent. (b) Plying exclusively within the limits of the city of Madurai or the city of Coimbatore or within the limits of one or more contiguous municipalities or on other town service routes— For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry. 400 + surcharge 10 per cent. (c) Plying in routes or areas other than those falling under items (a) and (b)— (i) For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry, if the service classed as “Express Service”. 450 + surcharge 25 per cent. (ii) For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry in the case of services other than “Express Service”(Mofussil Service). 450 + surcharge 25 per cent. Explanation.— The tax payable in respect of a reserve stage carriage or a spare bus shall be the maximum rate payable per passenger for any regular stage carriage of the permit holder. 3. Motor Vehicles not themselves constructed to carry any load (other than water, fuel, accumulators and other equipment used for the purpose of propulsion, loose tools and loose equipment used for haulage only),— (a) Weighing not more than 2500 kgs. unladen. 165 (b) Weighing more than 2500 kgs. unladen. 240 4. Fire engines, fire tenders and road water sprinklers,— (a) Not exceeding 1000 Kgs. in weight laden. 45 (b) Exceeding 1000 Kgs. but not exceeding 1500 Kgs. in weight laden. 60 (c) Exceeding 1500 Kgs. but not exceeding 2000 Kgs. in weight laden. 75 (d) Exceeding 2000 Kgs. but not exceeding 3000 Kgs. in weight laden. 90 (e) Exceeding 3000 Kgs. but not exceeding 4000 Kgs. in weight laden. 105 (f) Exceeding 4000 Kgs. but not exceeding 5500 Kgs. in weight laden. 120 (g) Exceeding 5500 Kgs. but not exceeding 7500 Kgs. in weight laden. 150 (h) Exceeding 7500 Kgs. but not exceeding 9000 Kgs. in weight laden. 180 (i) Exceeding 9000 Kgs. in weight laden. 200 (j) Additional tax payable in respect of such vehicles used for drawing trailers including fire engines trailers pumps— (i) For each trailer not exceeding 1000 Kgs. in weight laden: 30 (ii) For each trailer exceeding 1000 Kgs. but not exceeding 2000 Kgs. in weight laden. 45 (iii) For each trailer exceeding 2000 Kgs. in weight laden: 75 Provided that two or more vehicles shall not be chargeable under this class in respect of the same trailer. 5. Motor-Cycles (including tri-cycles, scooters and cycles, with attachment for propelling the same by mechanical power) not exceeding 600 Kgs. in weight unladen— Annual Tax. (Rs.) (a) Bi-cycles exceeding 50 cc but not exceeding 75 cc with or without drawing a trailer or side car. 135 (b) Bi-cycles exceeding 75 cc but not exceeding 170 cc with or without drawing a trailer or side car. 200 (c) Bi-cycles exceeding 170 cc with or without drawing a trailer or side car and tricycles. 240 6. Motor Vehicles plying for hire and used for the transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act, 1988, (Central Act 59 of 1988), to carry in all— Five year Tax. (Rs.) (a) more than three persons but not more than four persons including the driver. 1400 (b) more than four persons but not more than six persons including the driver (ordinary motor cab-meter taxi and Share auto rickshaw). 6000 7. Vehicles or trailers fitted with equipments like rigs or generators or compressors irrespective of the laden weight. Annual Tax. (Rs.) 5000 8. Construction equipment vehicle. 15000 9. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule,— (a) weighing not more than 700 Kgs. unladen. 2000 700 1400 (b) weighing more than 700 Kgs. but not more than 1500 Kgs. unladen. 2600 900 1800 (c) weighing more than 1500 Kgs. but not more than 2000 Kgs. unladen. 3000 1100 2200 (d) weighing more than 2000 Kgs. but not more than 3000 Kgs. unladen. 3200 1300 2600 (e) weighing more than 3000 Kgs. unladen in respect of which private transport vehicle permit is not required under the Motor Vehicles Act. 3700 1400 2800 Explanation.— For the purpose of this class, the word “individual” means a person known by his proper name. 10. Motor vehicles, other than those liable to tax under the foregoing provisions of this Schedule, weighing more than 3000 Kgs. unladen and covered by private transport vehicle permit and those in respect of which private service vehicle permit is required under the Motor Vehicles Act,— Quarterly tax. (Rs.) (a) in respect of vehicles owned by educational institutions (educational institution bus),— (i) to transport students and staff of schools – For every person (other than the driver) which the vehicle is permitted to carry. 75 (ii) to transport students and staff of colleges – For every person (other than the driver) which the vehicle is permitted to carry. 125 (b) in other cases — For every person (other than the driver) which the vehicle is permitted to carry,— (i) Air-conditioned. 900 (ii) Non air-conditioned. 600 Provided that the educational institution buses and other vehicles granted temporary permit for the purposes referred to in item (a), (b) or (c) of sub-section (1) of section 87 of the Motor Vehicles Act, 1988, (Central Act 59 of 1988), shall pay separate tax excluding the driver seat at the following rates:— (i) Educational institution buses when used for the transport of students and staff of the institution concerned. Rs.45/- per seat for seven days or part thereof. (ii) Other vehicles when used for transport of staff of the institution concerned. Rs.100/- per seat for seven days or part thereof. (iii) Educational institution buses and other vehicles used for other purposes other than those specified in clauses (i) and (ii) above. Rs.45/- per seat per day. 11. Additional tax payable in respect of vehicles referred to in classes 9 and 10 used for drawing trailers. (i) For each trailer not exceeding 1 tonne in weight unladen. 30 (ii) For each trailer exceeding 1 tonne in weight unladen. 45 Provided that two or more vehicles shall not be chargeable under class 9 or class 10 in respect of the same trailer. 12. Reserve stage carriage or spare bus (to carry more than six persons excluding the driver and the conductor) when operated as contract carriage on special occasions under special permit. Rs. 20 per person per day.”.

After the Sixth Schedule to the principal Act, the following Schedules shall be added, namely: “SEVENTH SCHEDULE. [See sections 3, 4 (1-A)(a) and (aa)] Part-I New tourist motor cab which vehicle is permitted to carry more than four persons but not more than seven persons including the driver At the time of registration Rate of Tax (i) If the cost of the vehicle does not exceed rupees 10 lakh 10 per cent of the cost of vehicle (ii) If the cost of the vehicle exceeds rupees 10 lakh 15 per cent of the cost of vehicle Part-II Old tourist motor cab which vehicle is already registered and is permitted to carry more than four persons but not more than seven persons including the driver Rate of Tax (i) If the cost of the vehicle does not exceed rupees 10 lakh 10 per cent of the cost of vehicle (ii) If the cost of the vehicle exceeds rupees 10 lakh 15 per cent of the cost of vehicle Explanation.—For the purpose of this Schedule, “cost of vehicle” means the cost of vehicle at the time of purchase, in such manner as may be prescribed. EIGHTH SCHEDULE [See sections 3, 4 (1-A)(a) and (aaa)] Part - I New tourist maxi-cab, with a floor area of more than 6 square metre, which vehicle is permitted to carry more than seven persons but not more than thirteen persons including the driver. At the time of registration Rate of Tax (i) If the cost of the vehicle does not exceed rupees 10 lakh 8.5 per cent of the cost of vehicle (ii) If the cost of the vehicle-exceeds rupees 10 lakh 14.5 per cent of the cost of vehicle Explanation.—For the purpose of this Schedule, “cost of vehicle” means the cost of vehicle at the time of purchase, in such manner as may be prescribed. Part - II Old tourist maxi cab which vehicle is already registered and is permitted to carry more than seven persons but not more than thirteen persons including the driver Quarterly tax Rs. (i) If the floor area of the vehicle is more than 6 square metre but not more than 8 square metre. 420.00 per square metre. (ii) If the floor area of the vehicle is more than 8 square metre. 450.00 per square metre. NINTH SCHEDULE (See sections 3 and 6) Contract carriages in respect of which temporary licence is issued— (a) Tourist motor cab— Tax Rs. (i) If the temporary licence is for a period not exceeding 7 days 60.00 per entry (ii) If the temporary licence is for a period exceeding 7 days but not exceeding 30 days 180.00 per entry (iii) If the temporary licence is for a period exceeding 30 days but not exceeding 90 days 450.00 per entry (b) Tourist maxi cab— Tax Rs. (i) If the temporary licence is for a period not exceeding 7 days 75.00 per seat per entry (ii) If the temporary licence is for a period exceeding 7 days but not exceeding 30 days 160.00 per seat per entry (iii) If the temporary licence is for a period exceeding 30 days but not exceeding 90 days 450.00 per seat per entry (c) Omni bus including sleeper coach in respect of which permit is granted under sub-section (8) or (9) of section 88 of the Motor Vehicles Act, 1988— (i) If the temporary licence is for a period not exceeding 7 days 600.00 per seat or berth per entry (ii) If the temporary licence is for a period exceeding 7 days but not exceeding 30 days 1500.00 per seat or berth per entry (iii) If the temporary licence is for a period exceeding 30 days but not exceeding 90 days 3500.00 per seat or berth per entry.”.

Provided that in the case of transport vehicles in respect of which temporary permits are granted under the Motor Vehicles Act (other than stage carriages in respect of which temporary permits are granted for any period exceeding forty-five days) the tax due under this Act shall be paid on the date of commencement of the.

Notwithstanding anything contained in section 8 or in the Motor Vehicles Act, no application for the grant or renewal of a fitness certificate in respect of a transport vehicle under the said Motor Vehicles Act shall be entertained unless the tax due under this Act in respect of such vehicle has been paid.

Notwithstanding anything contained in section 8 or in the Motor Vehicles Act, no application for the issue of a duplicate certificate of registration in respect of a motor vehicle (other than a transport vehicle) under the Motor Vehicles Act shall be entertained unless the tax, as on the date of such application, due under this Act in respect of that vehicle has been paid and the proof for such payment of the tax is produced: Provided that in cases where an application for the issue of duplicate certificate of registration is made without the proof for having paid the tax due under this Act in respect of the vehicle for the whole period commencing from the date of registration of the vehicle and ending with the date of such application or for any part of the said period, such application may be considered by the registering authority subject to the provisions of section 15-A and on payment of the tax due under this Act in respect of the vehicle for the period for which the proof for payment of such tax has not been produced together with the penalty referred to in section 15.

Omitted.

(1) There shall be constituted for the State of Tamil Nadu a fund called the Tamil Nadu Rural Road Development Fund to which such percentage of tax not exceeding ten per cent as may, from time to time, be fixed by the Government shall be credited. (2) The fund constituted under sub-section (1) shall not be expended except upon the development and maintenance of public roads in the rural areas. Explanation.—For the purpose of this sub-section, "rural area" means any area not included in- (i) the City of Madras or of Madurai; (ii) any municipality governed by the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920); or (iii) any township constituted under any law for the time being in force.

(1) The Government may, by notification, from time to time, levy on the tax mentioned in section 3 a surcharge on all or any class of stage carriages at such rate as may be specified in such notification and different rates may be specified in respect of different classes of stage carriages: Provided that the rate of surcharge shall, in no case, exceed twenty-five per cent of such tax. (2) The provisions of this Act and the notifications issued and the rules made thereunder shall, so far as may be apply in relation to the levy of surcharge under sub-section (1) as they apply in relation to the levy of the tax mentioned in section 3.

(1) In addition to the surcharge leviable under section 10-A, the Government may, by notification, from time to time, levy an additional surcharge on the tax mentioned in section 3, on all or any class of stage carriages kept or used by fleet operators, at such rate as may be specified in such notification and different rates may be specified in respect of stage carriages kept or used by fleet operators holding less than seven hundred stage carriage permits and fleet operators holding seven hundred and more stage carriage permits: Provided that the rate of additional surcharge shall, in no case, exceed 66 per cent of such tax. (2) A notification under sub-section (1) may also specify the period, not being less than seven days or more than thirty days from the date of publication of the said notification, within which the additional surcharge shall be paid. (3) A notification under sub-section (1) may be issued so as to have retrospective effect from a date not earlier than the 1st April 1978. (4) The provisions of this Act and the notifications issued and the rules made thereunder shall, so far as may be, apply in relation to the levy of additional surcharge under sub-section (1) as they apply in relation to the levy of the tax mentioned in section 3 subject to the modification that the additional surcharge levied under sub-section (1) shall be paid in one lump sum.

When any motor vehicle in respect of which tax has been paid is altered or proposed to be used in such a manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or person who is in possession or control of such vehicle shall pay an additional tax of a sum which is equal to the difference between the tax already paid and the tax which is payable in respect of such vehicle for the period for which the higher rate of tax is payable in consequence of its being altered or so proposed to be used and the licensing officer shall not grant a fresh licence in respect of such vehicle so altered or proposed to be so used until such amount of tax has been paid.

The amount of tax, fee, penalty, fine or any other sum payable and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.

(1) Where the tax for any motor vehicle has been paid for any quarter, half-year or year and the vehicle has not been used on any public road during the whole of that quarter, half-year or year or a continuous part thereof not being less than one month, a refund of the tax at such rates as may, from time to time, be notified by the Government shall be payable subject to such conditions as may be specified in such notification. (2) Where any tax is paid by mistake or in excess, the tax so paid or collected shall be refunded to such person in such manner and subject to such conditions as may be prescribed.

(1) The licence granted in respect of a motor vehicle under sub-section (1) of section 5 or under section 6 shall be carried in a conspicuous place upon the vehicle in such manner as may be notified by the Government and if such a licence is not so carried upon such vehicle, the registered owner or the person having possession or control thereof shall be punishable with fine which may extend to fifty rupees. (2) Any officer of the Transport Department not below the rank of an Assistant Motor Vehicles Inspector or any police officer in uniform who is not below the rank of a Sub-Inspector, or who, being below such rank is specially authorised in this behalf by the Regional Transport Authority or such other officer as may be prescribed, may require the driver of any motor vehicle on any public road to stop the vehicle and cause it to remain stationary so long as may reasonably be necessary for the purpose of satisfying himself that a licence has been duly obtained in respect of such vehicle. (3) Any person failing to stop a motor vehicle when required to do so by any of the officers specified in sub-section (2) or resisting such officer shall be punishable with fine which may extend to fifty rupees.

If the tax due in respect of any motor vehicle has not been paid within the period prescribed under section 8, the registered owner or the person having possession or control thereof shall- (a) pay, in addition to the tax, a penalty of such sum, not exceeding twice the amount of the quarterly tax payable, as may be prescribed, and different sums may be prescribed for different classes of motor vehicles and for different periods; and (b) also be punishable with fine which may extend to fifty rupees; and the amount of the tax due by him in respect of such vehicle for the quarter or quarters concerned together with the penalty referred to in clause (a) shall also be recovered as if such tax and penalty were a fine.

Where by reason of the whole or any portion of the tax which would have been payable in respect of any motor vehicle under this Act for any period has not been paid, the licensing officer may, at any time, within a period of five years from the expiry of the period to which the tax relates, and after issuing a notice to the registered owner or the person having possession or control of the motor vehicle and making such inquiry as he may consider necessary, direct the registered owner or other person to pay the whole or any portion of such tax, which has not been paid: Provided that in computing the period of five years for the purpose of this section, the period or periods, if any, during which the collection of such tax has been stayed by an order of any court shall be excluded.

Any tax or penalty due under this Act, may be recovered in the same manner as an arrear of land revenue. The motor vehicle in respect of which the tax or penalty is due or its accessories may be distrained and sold in pursuance of this section, whether or not such vehicle or accessories are in the possession or control of the person liable to pay the tax or such penalty.

The Licensing Officer shall have the powers of a Collector under the Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864) for the purpose of recovery of any amount due under this Act.

After deducting- (i) the amount credited to the Tamil Nadu Rural Road Development Fund under sub-section (1) of section 10: (ii) the expenses of collecting the tax under this Act, and (iii) the costs incurred by the Government in exercising their administrative functions in regard to the control of motor vehicles in this State, The balance shall be apportioned between the Government and local authorities and such apportionment shall be in accordance with such rules as may be made in this behalf.

Notwithstanding anything contained in the Motor Vehicles Act, if the tax due in respect of a transport vehicle is not paid within the prescribed period, the validity of the permit shall become ineffective from the date of expiry of the said period until such time, the tax is actually paid.

Any officer of the Motor Vehicles Department not below the rank of a Junior Assistant or any officer in uniform not below the rank of a Sub-Inspector may, if he has reason to believe that any motor vehicle is used or kept for use in the State without paying the tax due in respect of that vehicle under this Act, seize and detain that vehicle and make arrangements for the temporary safe custody of that vehicle pending production of proof of payment of the tax due in respect of that vehicle under this Act.

(1) Where an offence against any of the provisions of this Act or any rule made thereunder has been committed by a company, every person, who, at the time the offence was committed, was in-charge of, and was responsible to, the company for the conduct of the business of the company as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence punishable under this Act has been committed by a company, and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation.—For the purposes of this section,- (a) "company" means any body corporate and includes a firm, society or other association of individuals; and (b) " director " in relation to- (i) a firm means a partner in the firm, (ii) a society or other association of individuals, means the person who is entrusted under the rules of the society or other association with the management of the affairs of the society or other association, as the case may be.

The Government may, by notification and subject to such conditions, if any, as the Government may, specify in such notification,- (1) make an exemption, reduction in rate or other modification in regard to the tax payable- (a) by any person or class of persons, or (b) in respect of any motor vehicle or class of motor vehicles or motor vehicles running in any particular area; and (2) cancel or vary such exemption, reduction or other modification.

Provided that, no appeal against the direction of the licensing officer under section 15-A shall be entertained unless it is accompanied by satisfactory proof of the payment of fifty per cent of the tax as so directed to be paid by the licensing officer.

(1) The State Transport Commissioner may either on his own motion or on an application made by any aggrieved person, call for and examine the record of any authority subordinate to him in respect of any proceeding under this Act (not being a proceeding in respect of which an appeal is provided under this Act, for the purpose of satisfying himself as to the regularity of such proceeding or the correctness, legality or propriety of any decision or order passed thereon ; and if, in any case it appears to the State Transport Commissioner that any such proceeding, decision or order should be modified, annulled, reversed or remitted for reconsideration, he may pass orders accordingly : Provided that the State Transport Commissioner shall not pass any order prejudicial to any party unless he has been given a reasonable opportunity of being heard. (2) An application under sub-section (1) shall be made in such manner, as may be prescribed, within thirty days from the date of receipt of the order to which the application relates to.

Explanation I.-For the purpose of this section, the expression "purpose of agriculture" includes the transportation, for personal use, of the agricultural produce to, and from, the farm, the threshing field, the rice mill or the storage house and to the market for selling and the expressions "agriculture" and "agricultural produce" shall have the meanings respectively assigned to them in clauses (2) and (1) of section 2 of the Tamil Nadu Agricultural Produce Marketing (Regulation) Act, 1987 (Tamil Nadu Act 27 of 1989). Explanation II.-For the purpose of this section...

(1) No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done in pursuance of this Act or any rule made thereunder. (2) No suit or other legal proceeding shall lie against the Government for any damage caused or likely to be caused by anything which is in good faith done or intended to be done in pursuance of this Act or any rule made thereunder.

(1) A court taking cognisance of an offence punishable- (i) under sub-section (1) of section 14, or (ii) under sub-section (3) of that section, in so far as it relates to failure to stop a motor vehicle when required to do so by any officer mentioned therein, or (iii) under section 15, may state upon the summons to be served on the accused person that he- (a) may appear by advocate and not in person, or (b) may, by a specified date prior to the hearing of the charge, plead guilty to the charge by registered letter and remit to the court such sum not exceeding fifty rupees and in the case of an offence punishable under section 15 also, such sum on account of the tax and penalty due from him, as the court may specify. (2) Where an accused person pleads guilty and remits the sum specified by the court, no further proceedings in respect of the offence shall be taken against him.

(1) The Government may make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for- (a) the manner in which the tax shall be paid; (b) the form of licence and certificate to be granted under, section 5; (c) the period within which the tax has to be paid; (d) the rate of penalty leviable under section 15; (e) the manner in which and the principles according to which the proceeds of the tax shall be apportioned between the government and the local authorities. (3) In making any rule, the Government may provide that a breach thereof shall be punishable with fine which may extend to fifty rupees.

(1) (a) All rules made under this Act shall be published in the Tamil Nadu Government Gazette and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published. (b) All notifications issued under this Act shall, unless they are expressed to come into force on a particular day, come into force on the day on which they are published. (2) Every rule made or notification issued under this Act shall, as soon as possible after it is made or issued, be placed on the table of both Houses of Legislature, and if, before the expiry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such rule or notification or both Houses agree that the rule or notification should not be made or issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.

(1) The Tamil Nadu Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931) and the Tamil Nadu Motor Vehicles (Taxation of Passengers and Goods) Act, 1952 (Tamil Nadu Act XVI of 1952) (hereinafter in this section referred to as the said Acts) are hereby repealed. (2) The repeal by sub-section (1) of the said Acts shall not affect- (a) the previous operation of the said Acts or anything duly done or suffered thereunder; or

(b) any right, privilege, obligatiot, or liability acquired, accrued or incurred under the said Acts; or (c) any fine, penalty, frrfeiture or vunisbment iiic~~rred in respect cf any offence committed against the said Acts; or (6) any investigation, legal broceedmg 01 remedy in respeot of any such right, priv~lege, obligation, liability. fino, penalty forf~iture, or punishment as aforesaid, and any soch investigation, legal proceeding or remedy may be instittted, cottinued or enforced, and any such fiee, penalty, forfeiture or punishmeljt may be imposed, as if this Act had nct been passed.

(See sections 3 and 6.)

Part – I New Motor Cycle. At the time of registration. Total cost of the vehicle.— Rate of life tax. (per cent. of the cost of the vehicle) (i) Not-exceeding rupees one lakh 10 per cent. (ii) Exceeding rupees one lakh 12 per cent. Part – II Old Motor Cycle. At the time of assigning new registration mark under section 47 of the Motor Vehicles Act or old motor cycles plying and registered in this State, and if it’s age from the month of such registration is,— Rate of life tax. (per cent. of the cost of the vehicle) Cost of the vehicle. Not exceeding one lakh. Exceeding one lakh. 1. Not more than one year. 8.25 per cent. 10.25 per cent. 2. More than one year but not more than two years. 8.00 per cent. 10.00 per cent. 3. More than two years but not more than three years. 7.75 per cent. 9.75 per cent. 4. More than three years but not more than four years. 7.50 per cent. 9.50 per cent. 5. More than four years but not more than five years. 7.25 per cent. 9.25 per cent. 6. More than five years but not more than six years. 7.00 per cent. 9.00 per cent. 7. More than six years but not more than seven years. 6.75 per cent. 8.75 per cent. 8. More than seven years but not more than eight years. 6.50 per cent. 8.50 per cent. 9. More than eight years but not more than nine years. 6.25 per cent. 8.25 per cent. 10. More than nine years but not more than ten years. 6.00 per cent. 8.00 per cent. 11. More than ten years but not more than eleven years. 5.75 per cent. 7.75 per cent. 12. More than eleven years. 5.50 per cent. 7.50 per cent.

Part – I New Motor Vehicles. At the time of registration. Total cost of the vehicle.— Rate of life tax. (per cent. of the cost of the vehicle) (i) Not exceeding rupees 5 lakhs - 12 per cent. (ii) Exceeding rupees 5 lakhs but not exceeding 10 lakhs - 13 per cent. (iii) Exceeding rupees 10 lakhs but not exceeding 20 lakhs - 18 per cent. (iv) Exceeding rupees 20 lakhs - 20 per cent. Part – II Old Motor Vehicles. At the time of assigning new registration mark under section 47 of the Motor Vehicles Act or old motor vehicles plying and registered in this State, and if it’s age from the month of such registration is,— Rate of life tax. (per cent of the cost of the vehicle) Not exceeding 5 lakhs. Exceeding 5 lakhs but not exceeding 10 lakhs. Exceeding 10 lakhs but not exceeding 20 lakhs. Exceeding 20 lakhs. 1. Not more than one year. 10.75 per cent. 11.75 per cent. 16.75 per cent. 18.75 per cent. 2. More than one year but not more than two years. 10.50 per cent. 11.50 per cent. 16.50 per cent. 18.50 per cent. 3. More than two years but not more than three years. 10.25 per cent. 11.25 per cent. 16.25 per cent. 18.25 per cent. 4. More than three years but not more than four years. 10.00 per cent. 11.00 per cent. 16.00 per cent. 18.00 per cent. 5. More than four years but not more than five years. 9.75 per cent. 10.75 per cent. 15.75 per cent. 17.75 per cent. 6. More than five years but not more than six years. 9.50 per cent. 10.50 per cent. 15.50 per cent. 17.50 per cent. 7. More than six years but not more than seven years. 9.25 per cent. 10.25 per cent. 15.25 per cent. 17.25 per cent. 8. More than seven years but not more than eight years. 9.00 per cent. 10.00 per cent. 15.00 per cent. 17.00 per cent. 9. More than eight years but not more than nine years. 8.75 per cent. 9.75 per cent. 14.75 per cent. 16.75 per cent. 10. More than nine years but not more than ten years. 8.50 per cent. 9.50 per cent. 14.50 per cent. 16.50 per cent. 11. More than ten years but not more than eleven years. 8.25 per cent. 9.25 per cent. 14.25 per cent. 16.25 per cent. 12. More than eleven years. 8.00 per cent. 9.00 per cent. 14.00 per cent. 16.00 per cent.

GREEN TAX. Class of Motor Vehicles. (1) Tax. (2) Rs. 1. Motor Vehicle other than a transport vehicle which has completed 15 years from the date of its registration— (i) Motor Cycle. 750 (for five years) (ii) Other Motor Vehicles. 1500 (for five years) 2. (i) Transport Vehicle other than Auto Rickshaw which has completed 7 years from the date of its registration. 750 (per annum) (ii) Auto Rickshaw 250 (per annum)

Goods carriages not exceeding 3000 kgs. in weight laden. Part –I New Motor Vehicles Rate of life tax. (per cent of the cost of the vehicle) At the time of registration. 8 per cent of the cost of the vehicle. Part – II Old Motor Vehicles At the time of assigning new registration mark under section 47 of the Motor Vehicles Act or old motor vehicles plying and registered in this State, and if it’s age from the month of such registration is,— Rate of life tax. (per cent. of the cost of the vehicle) 1. Not more than one year. 6.75 per cent. 2. More than one year but not more than two years. 6.50 per cent. 3. More than two years but not more than three years. 6.25 per cent. 4. More than three years but not more than four years. 6.00 per cent. 5. More than four years but not more than five years. 5.75 per cent. 6. More than five years but not more than six years. 5.50 per cent. 7. More than six years but not more than seven years. 5.25 per cent. 8. More than seven years but not more than eight years. 5.00 per cent. 9. More than eight years but not more than nine years. 4.75 per cent. 10. More than nine years but not more than ten years. 4.50 per cent. 11. More than ten years. 4.25 per cent.

ROAD SAFETY TAX. New Motor Vehicles. Class of motor vehicles. (1) Tax. (2) (Rs.) 1. Motor Cycles. 375 2. Light Motor Vehicles. 2250 3. Other Motor Vehicles. 3000

Part - I At the time of registration. New Tourist Motor Cab which is permitted to carry more than four persons but not more than seven persons including the driver. Rate of life tax. (per cent. of the cost of the vehicle) Total cost of the vehicle.— (i) Not exceeding rupees 5 lakhs. 12 per cent. (ii) Exceeding rupees 5 lakhs but not exceeding 10 lakhs. 13 per cent. (iii) Exceeding rupees 10 lakhs but not exceeding 20 lakhs. 18 per cent. (iv) Exceeding rupees 20 lakhs. 20 per cent. Part-II. Old Tourist Motor Cab, which is already registered and is permitted to carry more than four persons but not more than seven persons including the driver. Total cost of the vehicle.- Rate of tax. (per cent. of the cost of the vehicle) (i) Not exceeding rupees 5 lakhs 10.5 per cent (ii) Exceeding rupees 5 lakhs but not exceeding 10 lakhs. 11.5 per cent. (iii) Exceeding rupees 10 lakhs but not exceeding 20 lakhs. 16.5 per cent (iv) Exceeding rupees 20 lakhs. 18.5 per cent

Part-I At the time of registration. New Tourist Maxi – cab, which is permitted to carry more than seven persons but not more than thirteen persons including the driver. Total cost of the vehicle.— Rate of life tax (per cent. of the cost of the vehicle). (i) Not exceeding rupees 5 lakhs. 12 per cent. (ii) Exceeding rupees 5 lakhs but not exceeding rupees 10 lakhs. 13 per cent. (iii) Exceeding rupees 10 lakhs but not exceeding rupees 20 lakhs. 18 per cent. (iv) Exceeding rupees 20 lakhs. 20 per cent. Part-II Old Tourist Maxi-Cab at the time of assigning new registration mark under section 47 of the Motor Vehicles Act or Old Tourist Maxi-Cab plying and registered in this State, and if it’s age from the month of such registration is,— Rate of life tax (per cent. of the cost of the vehicle). Cost of the Vehicle Not exceeding 5 lakhs. Exceeding 5 lakhs but not exceeding 10 lakhs. Exceeding 10 lakhs not exceeding 20 lakhs. Exceeding 20 Lakhs. 1. Not more than one year. 10.75 per cent. 11.75 per cent. 16.75 per cent. 18.75 per cent. 2. More than one year but not more than two years. 10.50 per cent. 11.50 per cent. 16.50 per cent. 18.50 per cent. 3. More than two years but not more than three years. 10.25 per cent. 11.25 per cent. 16.25 per cent. 18.25 per cent. 4. More than three years but not more than four years. 10.00 per cent. 11.00 per cent. 16.00 per cent. 18.00 per cent. 5. More than four years but not more than five years. 9.75 per cent. 10.75 per cent. 15.75 per cent. 17.75 per cent. 6. More than five years but not more than six years. 9.50 per cent. 10.50 per cent. 15.50 per cent. 17.50 per cent. 7. More than six years but not more than seven years. 9.25 per cent. 10.25 per cent. 15.25 per cent. 17.25 per cent. 8. More than seven years but not more than eight years. 9.00 per cent. 10.00 per cent. 15.00 per cent. 17.00 per cent. 9. More than eight years but not more than nine years. 8.75 per cent. 9.75 per cent. 14.75 per cent. 16.75 per cent. 10. More than nine years but not more than ten years. 8.50 per cent. 9.50 per cent. 14.50 per cent. 16.50 per cent. 11. More than ten years but not more than eleven years. 8.25 per cent. 9.25 per cent. 14.25 per cent. 16.25 per cent. 12. More than eleven years. 8.00 per cent. 9.00 per cent. 14.00 per cent. 16.00 per cent.

Contract carriages in respect of which temporary licence is issued,— (a) Tourist motor cab— Tax (Rs.) (i) If the temporary licence is for a period not exceeding 7 days. 90.00 for one round trip. (ii) If the temporary licence is for a period exceeding 7 days but not exceeding 30 days . 270.00 for one round trip. (iii) If the temporary licence is for a period exceeding 30 days but not exceeding 90 days. 675.00 for one round trip. (b) Tourist maxi cab— (i) If the temporary licence is for a period not exceeding 7 days. 110.00 per seat for one round trip. (ii) If the temporary licence is for a period exceeding 7 days but not exceeding 30 days. 240.00 per seat for one round trip. (iii) If the temporary licence is for a period exceeding 30 days but not exceeding 90 days. 675.00 per seat for one round trip. (c) Omni Bus including sleeper coach and sleeper coach with seat in respect of which permit is granted under sub-sections (8) or (9) of section 88 of the Motor Vehicles Act, — (i) If the temporary licence is for a period not exceeding 7 days. 800.00 per seat for one round trip or 1000.00 per berth for one round trip. (ii) If the temporary licence is for a period exceeding 7 days but not exceeding 30 days. 2000.00 per seat for one round trip or 2500.00 per berth for one round trip. (iii) If the temporary licence is for a period exceeding 30 days but not exceeding 90 days. 5000.00 per seat for one round trip or 5500.00 per berth for one round trip.

Construction Equipment Vehicles. Part-I New Motor Vehicles. At the time of registration. Rate of life tax (per cent of the cost of the vehicle). 8 per cent. Part-II Old Motor Vehicles. At the time of assigning new registration mark under section 47 of the Motor Vehicles Act or old motor vehicles plying and registered in this State, and if it’s age from the month of such registration is,— Rate of life tax. (per cent of the cost of the vehicle) 1. Not more than one year. 7.75 per cent. 2. More than one year but not more than two years. 7.50 per cent. 3. More than two years but not more than three years. 7.25 per cent. 4. More than three years but not more than four years. 7.00 per cent. 5. More than four years but not more than five years. 6.75 per cent. 6. More than five years but not more than six years. 6.50 per cent. 7. More than six years but not more than seven years. 6.25 per cent. 8. More than seven years but not more than eight years. 6.00 per cent. 9. More than eight years but not more than nine years. 5.75 per cent. 10. More than nine years but not more than ten years. 5.50 per cent. 11. More than ten years but not more than eleven years. 5.25 per cent. 12. More than eleven years. 5.00 per cent.