Vidhi Codex

The Uttarakhand Motor Vehicles Taxation Reforms Act, 2003

The Uttarakhand Motor Vehicles Taxation Reforms Act, 2003

Tax200333 sections

This Act regulates the taxation of motor vehicles throughout the state of Uttarakhand. It lays out the specific taxes levied on goods carriages, public service vehicles, and other transport modes, while introducing green cess and allowing exemptions for vehicles used for educational, medical, or philanthropic purposes. By defining essential terms like gross vehicle weight and operator, the legislation addresses legacy provisions from the past. The law aims to standardize and modernize revenue collection mechanisms, ensuring fair taxation and better regulation of the transport sector for the state.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Power to exempt
  4. 4. Imposition of tax
  5. 4-d. Levy of special tax in relation to certain vehicles
  6. 4A. Levy of special tax in respect of certain Vehicles
  7. 8. Accident Relief Fund
  8. 8-d. State Urban Transport Fund
  9. 8A. State Urban Transport Fund
  10. 9. Payment of tax and penalty
  11. 10. Vehicles will not be used in Uttarakhand without payment of tax
  12. 11. Amount payable on liability occurring for the first time
  13. 12. Non-use of vehicle and refund of tax
  14. 13. Exemption and Refund of Tax
  15. 13-A. Declaration by the person keeping the vehicle for use
  16. 14. Payment of difference in tax
  17. 15. Record of payment of the tax in the certificate of registration and grant of certificate
  18. 16. Power to stop vehicle and enter
  19. 17. Submission of time-table
  20. 18. Appeal
  21. 19. Punishment of offences
  22. 20. Recovery of tax
  23. 21. Power to enforce attendance of witnesses etc.
  24. 22. Detention of Transport vehicle in case of non-payment of tax
  25. 23. Bar of jurisdiction of courts
  26. 24. Compounding of offences
  27. 25. Cognizance of offences
  28. 26. Offences by Companies
  29. 27. Protection of action taken in good faith
  30. 28. Power of State Government to make rules
  31. 29. Power to remove difficulties
  32. 30. Repeal and savings
  33. FIRST SCHEDULE. FIRST SCHEDULE

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