section 4A
One time Tax
The Tripura Motor Vehicles Tax Act, 1972Tax197225 sections
Statutory text
- (1) .The vehicle owners of personalised vehicles may at his option either pay annual tax at the rates specified in Schedule I or one time tax as specified in the Schedule II.
- (2) With effect from the date of commencement of the Tripura Motor Vehicles Tax (Fifth Amendment) Act, 1994 the owner of any personalised vehicles being less than twelve years old, as specified in the Schedule II, when applying for first registration or assignment of fresh registration mark or change of address on removal of the Motor Vehicle from another State other than Tripura, shall pay either the annual tax specified in Schedule I or One time tax as specified in the Schedule II under this Act.
- (3) The owner of any motor vehicle being less than twelve years old as specified in the Schedule II which is alredy registered in Tripura and the tax in respect of which is being paid annually, shall from the date of commencement of the Tripura Motor Vehicles Tax (Fifth Amendment) Act, 1994 pay either the annual tax specified in Schedule I or one time tax for personalised vehicle at the rate specified in the Schedule II in lieu of the annual tax, on expiry of the period for which the annual tax has been paid .
- (4) The owner of any personalised vehicle as specified in the Schedule II, which is more than twelve years old, shall pay annual tax, at the rate specified in Schedule I.
- (5) If one time tax in respect of the personalised vehicle has already been paid under sub-section
- (2) or sub-section (3), and if the said vehicle is removed from Tripura on change of address or on cancellation of registration, the owner of such vehicle may be entitled to refund at proportionate rate as may be determined by the Government by order from time to time.
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