section 7
Addition of new Schedules.
The Tamil Nadu Motor Vehicles Taxation Act, 1974After 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.”.
Study data processing for this section.
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