The Tripura Motor Vehicles Tax Act, 1972
The Tripura Motor Vehicles Tax Act, 1972
Tax197225 sections
The Tripura Motor Vehicles Tax Act, 1972, is the primary legislation governing the levy and collection of taxes on motor vehicles within the state of Tripura. It mandates that every vehicle owner must pay either an annual tax or a one-time tax, depending on the vehicle type and age, to the state government. The Act empowers designated Taxing Officers to collect these levies, issue registration tokens, and enforce compliance through inspections and penalties. For the ordinary citizen, this law ensures that all vehicles on the road contribute to state revenue, while providing a structured process for registration, tax payment, and dispute resolution.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Appointment of Taxing Officers
- 4. Imposition of tax
- 4A. One time Tax
- 4B. Mode of payment
- 4C. Payment of Composite tax by owner of motor vehicle
- 5. Report of registered motor vehicles brought into Tripura from outside
- 6. Manner of claiming refund or remission
- 7. Declaration by person keeping a motor vehicle for use
- 8. Payment of additional tax
- 9. Receipt for tax
- 9A. Refund of tax paid in excess
- 10. Token to be exhibited on motor vehicles
- 11. Appeal
- 12. Provided that no appeal shall be decided without giving the appel- lant an opportunity of being heard.
- 13. Penalties for certain offences
- 14. Suspension of the certificate of registration
- 15. Other penalties
- 16. Trial of offences
- 17. Power of the State Government to exempt certain motor vehicles from the tax
- 18. Power to make rules
- 19. Repeal and savings
- I. Tax Payable for the year
- II. One time tax
PDF: pending for this language.