Bare Act
Uttarakhand Motor Vehicles Taxation Reforms Rules, 2003
This Act establishes the rules for taxing motor vehicles in Uttarakhand, governing how owners must declare their vehicles and pay the required taxes. It applies to all individuals or operators who possess motor vehicles liable for taxation, including those who become liable after the Act's commencement. The legislation matters because it provides a structured framework for the state government to collect revenue, ensuring that vehicle owners fulfill their financial obligations through various payment methods such as cash, treasury deposits, or online transactions. It also outlines specific procedures for handling vehicle seizures and auctions, maintaining order and transparency in vehicle taxation administration.
- 9-A. Vehicle auction procedure
- 10. Change of residence or place of business
- 11. Production of motor vehicle before Taxation Officer
- 12. Payment of tax and issue of payment certificate
- 13. Omitted
- 14. Omitted
- 15. Issue of Duplicate Certificate
- 16. Issue of Additional Tax payment certificate
- 17. Furnishing of time-table
- 18. Notice to owners or operators of Motor Vehicles
- 19. Payment of enhanced tax on account of alteration
- 20. Alteration of vehicle making it liable to a lower rate of tax or additional tax
- 21. Refund of Tax or Additional Tax
- 22. Procedure in the case of non-use of a vehicle
- 22-A. Procedure for accident or seizure of vehicle
- 22B. Procedure for write-off the tax regarding the non existing vehicles
- 23. Method of claiming refund or adjustment
- 24. Penalty for late payment of tax
- 25. Officers authorised for the purposes of Sections 16, 22 and 24
- 26. Compounding Offences
- 27. Appeals
- 28. Exemption from the payment of the tax
- 29. Partial Exemption from payment of Tax
- 30. Entitlement to relief
- 31. Manner in which the Fund is to be administered and utilised
- 1. Short title and commencement-. Short title and commencement
- 2. Definitions-. Definitions
- 3. Taxation Officer-. Taxation Officer
- 4. Authorities and manner for classifying routes-. Authorities and manner for classifying routes
- 5. Considerations to be applied in classifying routes-. Considerations to be applied in classifying routes
- 6. Supply of Forms-. Supply of Forms
- 7. Presentation of declaration-. Presentation of declaration
- 8. Additional declaration-. Additional declaration
- 9. Method of payment of tax-. Method of payment of tax
- 9(10). Auction Procedure
- 9(11). Auction Procedure
- 9(12). Auction Procedure
- 9(13). Auction Procedure
- 9(14). Auction Procedure
- 9(15). Auction Procedure
- 9(16). Auction Procedure
- 9(6). Auction Procedure
- 9(7). Auction Procedure
- 9(8). Auction Procedure
- 9(9). Auction Procedure
- 19(2). Alteration of vehicle
- Unnumbered (Part of Rule 22). Return of documents
- Form-C. Notice to the owner before Auction of the Seized Vehicle
- Form-D. Application for payment of tax or additional tax
- Form-D-1. Tax Payment Certificate (Under Section 4) (For Monthly Tax Payment)
- Form-D-2. Tax Payment Certificate (Under Section 4) (For Quarterly Tax Payment)
- Form-D-3. Tax Payment Certificate (Under Section 4) (For Yearly Tax Payment)
- Form-D-4. Tax Payment Certificate (Under Section 4) (For One time Tax Payment)
- Form-E. Notice to Owner of a Motor Vehicle
- Form ‘E-1’. Notice in case of dues on Motor Vehicle
- Form-F. Application for surrender of Registration Certificate and other documents
- Form-F-1. Application for return of the surrendered documents
- Form-F-2. Surrender Register
- Form-G. Application for Refund of Tax
- Form-H. Section Form-H
- Form I. Section Form I
- Form J. Operator Permit Information
- Form J-1. Section Form J-1
- Schedule. Section Schedule
PDF: pending for this language.