The Delhi Motor Vehicles Taxation (Amendment) Act, 2004

The Delhi Motor Vehicles Taxation (Amendment) Act, 2004

Act 4 of 2005

Keyword(s): Motor Vehicle, Tax

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DEPARThIENTOF LAW,JL'SnCE & LEGISLATIVEAF'FAIRS .

NOriFicATION Dclhi, ~ h28thc Febnlary,2[105

No. F. 14/(l [))/LA-2003Pt. Fild77..-Tl1c rollowillg Act of Ihc Legislative Asscnlblyofthc National Capiral TciriloryofDcll~ircccirfcdIheassen1orlhc ~rcsidcnrorl~tdiaon 15! 11 February,IUO5and i shcrzbypubljsllcdfwga~cr;d information:-

"THEDEJUMOTOR VEHICLES'I'AXN~ON(AM~JDME-WA~,200V('DELI-I1ACT4 OF2M.5) (As passedby theLcgisl:ru\~c~Assc~t~bl~.oilheNi~liorinlCapilalTerriloryoiDclhion I l ~ e1hll1Dcccrnbcr, 2003.)

An Acl fu~tl~erloalncndlhcDclhiMotor \~ldclcsJasi~tbnAH, 1962. Dc ir cnaclcdby t11cLegislative Assc~nbiyoftl~ci u ' : ~ l i c ~ ~ ~ ; ~ i(?;tpilili Tc~ri(~)qwrDeIIii ill ~IICr:ins-fifdi !cat uf111~

llcpublic ofludia asrollo~vs:--

Act").-

Ir) Tar Iheword"Adminisrralor", wlierevcr i r occurs,!he word"Govcmmcnt"wirhitsgnmmalicnlvarialions

shall be subslilulcd;

[ii) lotIl~cwords and 6gwes"Moror \Jclucles Act ICJ39:', or "Molor~luclcsAc!, 1935,(4or1Y.lsr', 1%bcrocr Itlcyoccurs,Ole~ordsand fig~rrcs"MotorVeluclck.4c4 198R"'or"MolorVchiclcsAct. 1988(59oT I'IXK)" sl~allrcspcdivcly bc substituted:

1. (i) forclause(a), thefollowingclausesllallbesubsliluted,namely :- sub;, "(a) 'Delhi' meansIheNalioml Capila)TerntoryofDelhi"; . I
2. (ii) forclause Ib),the fnllo~\-ingclausc shall hesubsli~u~ednamely :c "@) 'Govcrn~ner~t'rncansthc Licutcmnt Governor oftheNariond-CapitATerri~oryofneUli appo~n~cdby lhePresidentunderarticle239anddcsignaledassuchunderarlicle239AAoftheConsdtutior~--' . 1 4. -4mendmcntofscction3.-In section3ofheprincipalAn- I @ insub-section(1)- I

1. (a) forihc ~~~ordsandfigures"Dclhi Motor\rchiclesTaxation(Amcndment) Act, 1989",111cwords ;md figurcs.'Dclhi MororVehiclcsTaxation [Amendment) icl, 2004" shall besubslihrlcd; I-
2. (b) inclausem), forsub-clause(ii), Lhefoliowingshallbesubnituled,namely:- "(ii) the same havc bccn earlierrcgisterdin bclhi or in ,my other sbtc,tbcn laving regard ro the I rnontl~oftheirfirs1rcgistmtioninDelhi or,asIlmcascmaybc.in thalotherState,aonctime u x 1 -whicl~shallbeequallothcamountspecifiedi11colun~n(2)ofPanBofSchcdulcI,~t~ir~thclls 1 Deruri pmp*analemonlhoffirstregistrationmountatonclenLhofmotorychicle;":ofthelu;socaloulaed lormcl~carnglcledyearhorn[he . 1! -- I I
3. (c) flertheproviso, I11efolloning provisoshallbc inscrld, namely :- 1 - ! "ProvidedfurflierthattheGowrnmcntrnw,bynotificationind~eOlficialGazelre.changefromtimelo , ' Group cimc,UledescriptionofmolorvchiclesIncolunln(1) ofPanBofSchcd~de1."; j we%- "(2) ThcGovenlrncnt may, by nolificationin the oficial Gazelte. incrme or, asthe casc may be, . j -. , 1 ' dcercasefiorn~lmclotime,theratespiiiedhSchedule1inrclslionloanyrno~orvshiclcs: - -I -. Providedthat anysuch increaseor, as thc case may be, decreascshall not apply in respcctoTa :.,': motorvehicle specifiedinParl B olthe saidSchcdulconwluch one timclaxhasbeen leviedand .'' collezted." .-

DE PARThIENT OF LAW, JL'SnCE & LEGISLATIVE AF'FAI RS . NOriFicATION Dclhi, ~hc 28th Febnlary, 2[105 No. F. 14/(l [))/LA-2003Pt. Fild77..-Tl1c rollowillg Act of Ihc Legislative Asscnlbly of thc National Capiral Tcirilory of Dcll~i rcccirfcd Ihe assen1 orlhc ~rcsidcnr orl~tdia on 1 5! 11 February, IUO5 and is hcrzby publjsllcd fw ga~cr;d informa tion :- "THE DEJUMOTOR VEHICLES'I'AXN~ON(AM~JDME-WA~, 200V('DELI-I1 ACT4 OF2M.5) (As passed by theLcgisl:ru\~c~Assc~t~bl~. oilhe Ni~liorinl Capilal Terrilory oiDclhi on Il~e 1hll1 Dcccrnbcr, 2003.) An Acl fu~tl~er lo alncnd lhc Dclhi Motor \~ldclcs Jasi~tbn AH, 1962. Dc ir cnaclcd by t11c Legislative Assc~nbiy oftl~c iu':~lic~~~;~i (?;tpilili Tc~ri(~)q wrDeIIii ill ~IIC r:ins-fifdi !cat uf111~ llcpublic ofludia as rollo~vs :--

I @ in sub-section (1)- I

1. (a) for ihc ~~~ords and figures "Dclhi Motor \rchicles Taxation (Amcndment) Act, 1989", 111c words ;md figurcs .'Dclhi Moror VehiclcsTaxation [Amendment) icl, 2004" shall besubslihrlcd; I -
2. (b) in clause m), for sub-clause (ii), Lhe foliowing shall be subnituled, namely :- "(ii) the same havc bccn earlier rcgisterd in bclhi or in ,my other sbtc, tbcn laving regard ro the I rnontl~ of their firs1 rcgistmtion inDelhi or, as Ilm casc may bc. in thal other State, a onc time ux 1 -- whicl~ shall be equal lo thc amount specified i11 colun~n (2) of Pan B of Schcdulc I, ~t~ir~lls thc 1 Deruri pmp*anale mount at onclenLh of the lu; so caloulaed lor mcl~ carnglcled year horn [he 1 -- monlh of first registration of motor ychicle;": . ! I I
3. (c) fler the proviso, I11e folloning proviso shall bc inscrld, namely :- 1 - ! "Provided furflier that the Gowrnmcnt rnw, by notification in d~eOlficial Gazelre. change from time lo , ' Group cimc, Ule description of molor vchicles In colunln (1) of Pan B of Schcd~de 1."; j we%- 1' "(2) Thc Govenlrncnt may, by nolification in the oficial Gazelte. incrme or, as the casc may be, . j -. , dcercase fiorn ~lmc lo time, the rate spiiied h Schedule 1 in rclslion lo any rno~orvshiclcs : -
   • • I -. Provided that any such increase or, as thc case may be, decreasc shall not apply in respcct oTa :.,': motor vehicle specified in Parl B olthe said Schcdulc on wluch one timc lax has been levied and .'' collezted. " . -

besubstituted,m I y :-

"(b) where such vchiclcis described in Part B of SchcduleI, a o htime lax at h e an~ountspecifrcd in h e corrcspndrngcn~incolurrut(2)in(hc~aidParlor,asthce~?x:mybc,thealnountwcifiedinsnb-

clause(ii) ofclause(b)of sub-seclion (1) oiscction 3".

.'

ofh eMotor VcluclcsAci, 1939(4 of1439)". ha words,figucsand brackds"ChaplerXI of theMotorVehicla Acl1988 . (59of 1988)"shallbc substiruled.

0) insub-section(11,forclause@),lhcfallowingstdlbt:subsliru~cd,namcIy:- I

, . in am e wherc pa)men~oftaxhasbeen made inaccordanccwith clausc@) ofsub-section(2)d :: section4, a1thera(esspcc8edinPadBofScheddeIor, astliecase maybe, mb-clause (i)oiclausc ,.'

. .:.

(b)ofsub-sectiu11(1)oCscclion3."; ..;. insub-seaion(2), forclausc@I, ihcfollowingsMI besubsutut~narne~y:-

"@I in a case whcre payrncn~oftaxhas bcen madeinaccordancerrith clause (b)ofsub-section(?I of scaion4,a1 theralcsspcFiticdinPanLJ of Schcddc I or,asrhecascmay k.suklaux:(ii)ofcbuse (b) of sub-section(1) ofscction3.";

Ci}insub-scction(3), aftcr cheword"incK.ascdhandklore words"by". rheamords"or.asihccasema):be,

decreased" shallbe inserted.

8. hmcndmcntofsccricrn21.-In seaion 2L oltl~cprincipal Act, for theivords''lMagisuateofthcsccondc l x ~ " .

Ihe words "ivlcuopolitan Magisrratc" shall be subslilulcd.

Amendment of seclioa 2 3 . 4 ~seclion 23 oftheprincipal Acl for subsection (31, rhcfallorvingshd1-k

ubstitutcd, niimcly :--

"(3) Everyrule madeunderl h i s scclionand cvery notification issuedunder sub-soaion(2) ofScc~ion3, and '

sub-seclion(3) ofSection loshall be [aidassoonasmayk,nner ir ismadeorissuedbefore thcHoustl ofthe Lcg1slatir.cAssembl~hofrhcNational Gpiral TerriruryoEDellutvhilcit isinscssianfora(oralpei-joct ofhiny daysivhicllm ybc cornpriscdinonesessionorint1ifoor rilorcsucccssivcsessions,a~:dil,bcfort the cxpiry ofIhe session immcdiarcly lollowing Ihe session or thc successive scssions aforesaid ~ h c

HOWX agrccs ind n gmy rndihcarianinfierulcarnoriCicationorh eHouseagreestharb eruIe should not bemade or the notifiation should not bc issued, Ihcruleor noLiJjcitionshaH thereaflerhsvccffecr onlyinsuchmodifiedformorbeof nocffcct,asthecasemaybe;so, however,thatanysuchmodifica~ion

or annulmentshaii be wirbout prejudiceto thc validity ofanything previouslydone under lhat nrlc or

notifiation"

>cscriptianofMotorWuclcs Amounl ,I

I I

I. Motor vchicles astingup corupees f o u ~laach. Towper centofthecost Price.

1 Motor vchidescodingmorethanrupecsfourIakh Fourpercentofthccmtprice. 1 I

Explauation.-For hepurposeoFabvcnlculation. theexpression"costprjcel'ssl~allmcan-

1. (a) in the case ofmotor vchiclesmandaclured in India, IhebisicmanVawhjngcosland cxcised n l ~plus . I saleslaxwilhoulallowinganycashormdcdismunl;and , j
2. (b) in1Iteaseoiimporlcdmomvchiclcs,thepriceshowninthe illoiEnkyandshallbcinc1,usiveofcunorns duty,salesbxoranyolhcrIq,asmaybeapplicable.Addiuonal laxpayableinrc+t ofvchidesifsuch vehiclesarc usedfordrarvingtrailcrs-
3. (a) Forwch uailcrIhcregisleredunladen wcigluor One Ilmusand cighl hundred iortyonly. which does no1 exceedone tnnnc .(b) Foreach nailertl~crcgisleredun1aacn~vcighld . Threethousandsixhun&edsixty fivconly. whch excecdone tonne. Providedthaltwoormorevehiclesshallnotbechargeableunderthis iterninrespcctofLhesametrailer. i 1 GroupB.-Motor vehiclesothcrthanthosefitted Thearhounlsho~vninGroupAofthisPartplusHty per wlely withpncumlic tyrcs. cenl(hereof.";
   • (ii) PartCshallbeomined I I I I

omiued I

I

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