The Delhi Motor Vehicles Taxation Act, 1962
The Delhi Motor Vehicles Taxation Act, 1962
Tax196225 sections
The Delhi Motor Vehicles Taxation Act, 1962, regulates the levy and collection of taxes on all motor vehicles used or kept within Delhi. It applies to every registered owner or person in possession of a vehicle in the Union territory. This law is significant because the collected revenue is distributed among local municipal bodies and the Cantonment Board to fund their essential public functions. By mandating official declarations and the display of tax tokens, the Act ensures owners contribute to infrastructure maintenance while establishing penalties for those who fail to pay their dues.
- 1. Short title, extent and commencement.
- 2. Definitions.
- 3. Levy of tax.
- 4. Declaration and payment of tax.
- 5. Issue of token.
- 6. Additional declaration.
- 7. Liability for additional tax.
- 8. Production of certificate of insurance.
- 9. Liability to pay arrears of tax of person succeeding to the ownership, possession or control of motor vehicles.
- 10. Refund of tax.
- 11. Penalty payable when tax not paid.
- 12. Arrears of tax and penalty recoverable as arrears of land revenue.
- 13. Exemptions.
- 14. Reduction of tax in cases of certain motor vehicles.
- 15. Effect of payment of tax in other States with respect to motor vehicles brought into Delhi.
- 16. Appeal.
- 17. Powers of police officers and other officers.
- 18. Penalty for incomplete and untrue declaration, etc.
- 19. Other penalties.
- 20. Utilization of the proceeds of tax.
- 21. Trial of offences.
- 22. Protection for bona fide acts.
- 23. Power to make rules.
- 24. Repeal.
- 25. Amendment of section 184, Act 66 of 1957.
PDF: pending for this language.