Vidhi Codex

section 4

Imposition of tax

The Tripura Motor Vehicles Tax Act, 1972
Tax197225 sections
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Statutory text
  1. (1) As from the date of commencement of the Tripura Motor Vehicles Tax (Fifth Amendment) Act, 1994 a tax at the rates specified in Schedule I or one time tax on personalised vehicles as specified in Schedule II shall be imposed on all Motor Vehicles other than National Permit Goods Carriage used or kept for use in Tripura.
  2. (2) The tax imposed under sub-section
  3. (1) on the motor vehicles specified in the Schedule I or in Schedule II shall be paid for the year and in advance by the person liable to pay such tax within such period as may be determined by the Taxing Officer or by the State Government by order from time to time. Note :-For the purpose of this Act, 'Personalised Vehicles' shall mean the vehicles specified in column 1 under the heading " Description/Class of Vehicles" mentioned in Schedule II of the Act".
  4. (3) If a Taxing Officer is satisfied that the certificate of registration and the token delivered under section 10 on payment of the tax for the year in respect of a motor vehicle has been surrendered or that a motor vehicle has not been used or kept for use for any complete calendar month in the year, he shall, on application made under section 6, refund or remit in respect of the said vehicle one-twelfth of the tax payable for the year for every complete calendar month for which the said vehicle has not been used or kept for use : Provided that where a motor vehicle, other than a motor vehicle for the transport of goods or plying for hire for the carriage of passengers, has not been used for any period in Tripura by reason of its being removed and kept outside Tripura during such period, the Taxing Officer shall not refund or remit in respect of the said vehicle any portion of the tax for the quarterly period during which the said vehicle is so removed.
  5. (4) If any person fails to deliver a declaration or additional declaration in accordance with the provisions of section 7, the Taxing Officer may after making such inquiry as he thinks fit and after giving an opportunity to such person to be heard, require him to pay any tax or additional tax which the Taxing Officer may find such persons liable to pay under the provisions of this Act and may also impose on him a penalty which may extend to half the amount of the tax to which he is found liable.

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