Substitution of Schedules.

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.”.