The Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 2025

(1) This Act may be called the Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 2025. (2) It shall come into force on such date, as the State Government may by notification in the Gazette, appoint in this behalf.

In section 4 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 (hereinafter referred to as the principal Act),— (a) for sub-section (1-A), the following sub-section shall be substituted, namely:- “(1-A) Save as otherwise provided in this Act or the rules made thereunder, no two wheeler motorcycle used for hire and reward, three wheeler and four wheeler motor cab, maxi cab, construction equipment vehicles, special purpose vehicle and goods carriage gross vehicle weight (GVW) of which does not exceed 7500 Kilograms, shall be used in any public place in Uttar Pradesh unless a one-time tax at the rate applicable in respect of such motor vehicle, as may be specified by the State Government by notification in the Gazette, has been paid in respect thereof.’’ (b) for sub-section (2), the following sub-section shall be substituted, namely:- “(2) Save as otherwise provided in this Act or the rules made thereunder, no public service vehicle owned or controlled by the State Transport Undertaking, goods carriage gross vehicle weight (GVW) of which exceeds 7500 Kilograms, tractor used for other than agricultural purposes and motor vehicles owned and used exclusively for the training of drivers by the driving training school shall be used in any public place in Uttar Pradesh unless a quarterly or an yearly tax at the rate applicable in respect of such motor vehicle as may be specified by the State Government by notification in the Gazette, has been paid in respect thereof.’’

In sub-section (1) of Section 9 of the principal Act,— (a) for clause (ii), the following clause shall be substituted, namely:- “(ii) the tax payable under sub-section (1-A) of Section 4, shall be payable in advance at the time of the registration of the vehicle under the Motor Vehicles Act, 1988: Provided that the onetime tax in respect of Vehicles registered before the date of coming into force of this notification, shall be payable at the time of the next tax due of such Vehicle.” (b) for clause (iii), the following clause shall be substituted, namely:- “(iii) the tax payable under sub-section (2) of Section 4, shall be payable in advance for one quarter or one year at the time of the registration of the vehicle under the Motor Vehicles Act, 1988 and thereafter on or before the fifteenth day of the first month of the each quarter or each year next following.”