One time tax

( See. See. ) Description/Class of Vehicles One time tax at the time. Stage of Registration New upto 1 year 1 & 2 Yrs. 2 & 3 Yrs. I II III IV V I.VEHICLES OTHER THAN TRANSPORT VEHICLES. 1 .(a) Motor vehicles commonly known as Mopeds (of cubic capacity upto 80cc) and cycles driven with mechanical power. 500.00 450.00 400.00 350.00 2.Motor cycle/Scooters , Motor cycles and other two wheelers not included in the class of vehicles at (a) above. 1100.00 990.00 880.00 770.00 (c) For vehicles used for drawing a side car and additional amount of . 120.00 108.00 96.00 84.00 II.MOTOR VEHICLES ADOPTED OR USED FOR INVALIDS. 30.00 27.00 24.00 21.00 III .(a) Motor vehicles except those shown item I & II above constructed and used solely for the conveyance of persons and light personal luggage. 2750.00 2475.00 2200.00 1925.00 (b) Trailors drawn by above vehicles. 1650.00 1485.00 1320.00 1155.00 II ONE TIME TAX 4 (5) (Less than 13 years) and tax payable (in Rupees) Between 3 & 4 Yrs 4 & 5 Yrs 5 & 6 Yrs 6 & 7 Yrs 7 & 8 Yrs 8 & 9 Yrs 9 & 10 Yrs 10 & 11 Yrs 11 & 12 Yrs VI VII VIII IX X XI XII XIII XIV 300.00 250.00 200.00 150.00 100.00 50.00 50.00 50.00 50.00 660.00 550.00 440.00 330.00 220.00 110.00 110.00 110.00 110.00 72.00 60.00 48.00 36.00 24.00 12.00 12.00 12.00 12.00 18.00 15.00 12.00 9.00 6.00 3.00 3.00 3.00 3.00 1650.00 1375.00 1100.00 825.00 550.00 275.00 275.00 275.00 275.00 990.00 825.00 660.00 495.00 330.00 165.00 165.00 165.00 165.00 NOTE-The one time tax at the notified above rates shall be payable in case of the above non-transport vehicles purchased on or after 1.4.94. NOTE- 1 In the case of the vehicles registered upto 31st March, 1994 the prescribed deduction for each financial year or part thereof shall be made in the one time tax. But in case of the Mopeds upto 80 CC registered in or prior to 1986-87, in case of Motor Cycles, Scooters and Mopeds above 80 CC and other two wheelers registered in 1986-87 or prior to that and in case of four wheelers having U.L.W. prescribed in the Scheduled registered in 1983-84 or prior to that minimum prescribed tax shall be payable. The vehicles registered in any other State of Union territory prior to 1.4.94 shall also be eligible for the deduction in one time tax, like the vehicles registered in the State, provided the No objection Certificate is produced before the Taxing Officer. However, if the vehicle owner prefers to deposit one time tax, without submitting No Objection Certificate, the tax shall be deposited from him and receipt would be issued but the tax Certificate would be issued only after the submission of No Objection Certificate. According to Rules 54, 58 (1), (3) and (4) of Central Motor Vehicles Rules, 1989. NOTE- 2 The vehicle owner claiming, exemption from payment of tax shall have to file a declaration in the prescribed form (form MTAA) along with proof and on satisfaction, the Taxing Officer shall issue the tax certificate, marked EXEMPTED, shall remain valid for the prescribed period. The tax Certificate of the vehicle shall remain valid till it is cancelled. The exemption already granted before Its April, 1994 shall remain in force till withdrawn. NOTE- 3 In addition to the above mentioned one-time tax, the owner of the vehicle registered upto 31.3.1994 shall be liable to pay the arrear of tax due alongwith penalty and only after the deposit of the same Tax Certificate shall be issued. NOTE- 4 (a) The Tax certificate for the two wheelers and four wheelers and for the vehicles registered in other Districts or State shall be issued in the prescribed form (form MTC-III) in white, Pink and Green colours respectively, after completion of the entries in the foil and counter foil, duly signed by the Taxing Officer under his seal. (b) Owner of the Motor Vehicles shall submit a declaration in prescribed form ( form MTD ) for one time tax to the Taxing Officer. NOTE 5-Duplicate Tax Certificate :-- In case of loss/damage/defunct etc. of one time tax certificate, a duplicate certificate will be issued on payment of Rs.10/-- (Rupees ten ) by receipt/Treasury Challan accompanied with a prayer in plain paper by the owner of the motor vehicle concerned. NOTE- 6 Where, after payment of one time tax, a vehicle is removed to any other State on transfer of ownership or change of address, or its registration is cancelled for any reason other than mentioned in sub-section (5) of section 55 of the Motor Vehicles Act, 1988 or a vehicle (being a motor car) is altered to a vehicle for which one time tax is not payable, the owner of the Vehicle shall be entitled to a refund which shall be the balance of the one time tax paid by him as may remain after deducting such tax one-tenth thereof for each completed year or part thereof commencing on the date from which the one time tax was paid till the date on which the vehicle is so removed or its registration is so cancelled or the vehicle is so altered, as the case may be Provided that in the case of a motor car which is so altered, owner thereof may adjust such refundable amount of one time tax against the tax payable by him in respect of vehicle subsequent to such alteration, (a) refund as stated above shall be claimed by the owner in the prescribed form (form MTR ) to the Taxing Officer concerned. Provided that in case of removal of vehicle to any place outside the State on account of transfer of ownership or change of address, the refund of tax shall be considered only after receipt of proof of having effected such transfer of ownership or change of address.