The ARUNACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1984 (No. 5 of 1984) as amended
Arunachal Pradesh · state statute
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THE ARUNACHAL PRADESH MOTOR VEHICLES TAXATION
ACT, 1984 (No. 5 of 1984)
[Assented by the Administrator of AP on 30.6.1984 and published in AP EOG No 344
Vol II Dtd 17.07.1984]
2. The Arunachal Pradesh Motor Vehicles Taxation Act, 1993 (no. 2 of 1994)
[Assented by the Governor of AP on 03.01.1994 and published in AP EOG No 98 Vol
VI Dtd 19.01.1994]
3. The Arunachal Pradesh Motor Vehicles Taxation Act, 1993 (no. 13 of 2006)
[Assented by the Governor of AP on 06.12.2006 and published in AP EOG No 105 Vol
XIV Dtd 15.12.2006] WEF 06/12/2006
4. The Arunachal Pradesh Motor Vehicles Taxation Act, 1993 (no. 14 of 2010)
[Assented by the Governor of AP on 19.10.2010 and published in AP EOG No 151 Vol
XVII Dtd 01.11.2010] WEF 05/08/2010
AN
ACT
to provide for the imposition of tax all Motor Vehicles in Arunachal
Pradesh and matters connected therewith.
BE it enacted by the Legislative Assembly of Arunachal Pradesh in
the Thirty-fifth Year of the Republic of India as follows>
1. (1) This Act may be called the Arunachal Pradesh Motor Vehicles
Taxation Act, 1984.
(2) It shall come into force at once.
2. In this Act, unless the context otherwise requires, -
(a) "Government" means the Government of the Union Territory
of Arunachal Pradesh;
(b) "heavy trailer" means a trailer exceeding three and half
metric tonnes in case of both four wheeled and a single axle
trailer in weight laden;
(c) "light trailer" means a trailer not exceeding 2 metric tonnes
in case of both four wheeled and a single axle trailer in weight
laden;
(d) "medium trailer" means a trailer exceeding 2 metric tonnes
but not exceeding three and half metric tonnes in case of both
four wheeled and a single axle trailer in weight laden;
(e) "prescribed" means prescribed by rules made under this Act;
(f) "quarter" means a period of three months commencing from
the first day of April, July, October and January, in each year;
(g) "schedule" means the schedule appended to this Act;
(h) "tax" means a tax levied under this Act;
(i) "Taxation Officer" means any person or officer appointed
under section 3 ;
G) "token ' means a token issued under clause (a) of sub-section
(1) of section 7 ;
(k) words and expressions used, but not defined in this Act, and
defined in the *[l\!Iotor Vehicles Act, 1988] shall have the
meanings respectively assigned to them in that Act.
Short title
and
commencemen1
Definitions.
r- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ~ - - - - - -- - ---
3. The Government may, by order notified in the Official Gazette >
(a) appoint such persons, being officers of Government, as it thinks
fit, to be Taxation Officers for the purposes of this Act; and
I (b) define the limits within which a Taxation Officer shall exercise
powers conferred, and perform duties imposed on Taxation Officer by
or under this Act.
4. Subject to the other provisions of this Act, on and from the
commencement of this, Act, there shall be levied and collected on all
motor vehicles used or kept for use in Arunachal Pradesh, a tax at the
rate as specified in the Schedule.
5. The Government may, by notification in the Official Gazette, exclude
either totally or partially any motor vehicle or class of motor vehicles,
as. may be prescribed, from the operation of this Act.
6. (I) Every owner or person having possession or control of a motor
vehicle used or kept for use in Arunachal Pradesh shall fill up and
sign a declaration in the prescribed form stating the prescribed
particulars and shall deliver the same to the Taxation Officer within
the prescribed, time.
(2) The tax to which an owner or person having possession or control
of a motor vehicle appears by such declaration to be liable under
section 4 shall be paid by him -
(a) for a year at the rate specified in the Schedule (hereinafter
referred to as the annual rate) ; or .
b) for one or more quarters at one-fourth of the annual rate for
each quarter; or
(c) for any period less than a quarter expiring on the last day of
the quarter at one-twelfth of the annual rate for each complete
month or parts thereof included in such period.
Provided that any broken period in a month shall, for the
purpose of levying the tax, be considered as a full month.
(3) The tax shall be paid within such time and in such manner as may
I be prescribed.
1 (4) In calculating the tax due for any period less than one year
I fraction of a rupee shall be counted as a rupee.
i 7. (1). When a person pays the amount of tax leviable under Section 4
in respect of any motor vehicle or proves to the satisfaction of the
Taxation Officer that no such tax is payable in respect of such vehicle,
the Taxation Officer shall, -
(a) Issue to such persons a token In the prescribed form
specifying therein the period for which s·such tax has been paid
or that no such tax is payable; and
Appointment
of
Taxation
Officers
Levy of
tax.
Exceptions.
Declaration
and
payment
of tax.
Issue of
token.
0 (b) specify in the certificate or registration; granted In respect or 4 of 1939
the vehicle under the *(l\!Iotor Vehicles Act, 1988], or in the case
of vehicles not registered under that Act, in a certificate in such
form as may be prescribed, that the tax has been paid for the
period specified under clause (a) or that no tax is payable in
respect of that vehicle, as the case may be.
(2) No motor vehicle liable tax under this Act shall be used or kept for
use in Arunachal Pradesh unless the owner or the person having
possession or control of such vehicle has obtained a valid token in
respect of that vehicle, and that token is displayed on the vehicle in the
prescribed manner.
8. (1) When a motor vehicle used or kept for use in Arunachal Pradesh Additional
is altered or is proposed to be used in such manner as to render the Declaration.
owner or the person who has possession or control of such vehicle liable
to the payment of additional tax under section 9, such owner or person
shall fill up, sign and deliver in the manner provided in sub-section (2),
an additional declaration and shall,alongwith such additional
declaration (accompanied by the certificate of registration in respect of
such motor vehicle), pay to the Taxation Officer an additional tax
payable under that section which he appears by such additional
declaration to be liable to pay in respect of such vehicle.
(2) The additional declaration shall be in the prescribed form
containing the prescribed particulars and shall be delivered to the
Taxation Officer after being duly filled up and signed within the
prescribed time.
The additional declaration shall indicate clearly also the nature of
alteration made in the motor vehicle or as the case may be, the altered
use to which the vehicle is proposed to be put.
(3) On receipt of the additional tax under sub-section (1), the
Taxation Officer shall issue to the owner or the person, who has
possession or control of the vehicle, a fresh token in place of the original
token and shall cause an entry of such payment to be made in the
certificate of registration.
9. When any motor vehicle in respect of which a tax for any period is Liability for
payable or has been paid, is altered during such period or proposed to additional Tax
be used during such period in such manner as to cause the vehicle to
become a vehicle in respect of which a higher rate of tax is payable, the
owner or the person who has possession or control of the vehicle shall,
in addition to the tax, if any, due from him for that period, be liable to
pay for the unexpired portion of such period since the vehicle is altered
or proposed to be used, an additional tax of a sum equal to the difference
between the amount of tax payable for such unexpired portion
at the higher rate and the rate at which the tax was payable or paid
before the alteration or use of the vehicle for that portion and until such
additional tax has been paid, the Taxation Officer shall not grant a
fresh token in respect of the vehicle so altered or proposed to be so used.
Explanation :- In calculating the unexpired portion under this section,
any broken period in a month shall be considered as a full month.
10. Every owner or person having possession or control of a motor
vehicle shall, at the time of making payment of the tax, produce before
the Taxation Officer a valid certificate of insurance in respect of the
vehicle complying with the requirements of *[Chapter XI of the Motor
Vehicles Act, 1988].
11. (I) If the tax leviable in respect of any motor vehicle remains unpaid
to pay by any person liable for payment thereof and such person before
having arears of paid the in tax has transferred the ownership of such
vehicle or has ceased to be in possession or control of such vehicle, the
person to whom the ownership of the vehicle has been transferred or
the person who has possession or control of such vehicle shall be liable
to pay the said tax to the Taxation Officer.
(2) Nothing contained in this section shall be deemed to effect the
liability to pay the said tax of the person who has transferred the
ownership or ceased to be in possession or control of such vehicle.
Production
of certificate
of insurance.
Liability to pay
arrears of tax
of person
succeeding to
the ownership,
possession of
control of motor
vehicle.
(I2) (1) When any person who has paid the tax in respect of a motor Refund of Tax
vehicle produces before the Taxation Officer a certificate signed by the
registering authority stating that the token and the certificate of
registration issued in respect of such vehicle have been surrendered on
the date specified by the registering authority in his certificate, such
person shall, on an application made in that behalf to the Taxation
Officer and subject to such conditions as may be prescribed, be entitled
to a refund for each complete month of the period for which such tax
has been paid and which is unexpired on the date on which the tax
token and the certificate of registration were surrendered, of an amount
equal to one-twelfth of the annual- tax payable in respect of such
vehicle.
(2) When any person has paid the tax in respect of a motor vehicle
and the vehicle is removed outside Arunachal Pradesh before the
expiry of the period for which the tax has been paid and taxed in
another State, such person shall, on an application made in that behalf
to the Taxation Officer and subject to such conditions as may be
prescribed be entitled to a refund for each complete month of the period
of which such tax has been paid and during which the vehicle was
removed from Arunachal Pradesh of an amount equal to one-twelfth of
the annual tax payable in respect of such vehicle.
13. When any owner or any person who has possession or control of
any motor vehicle used or kept for use in Arunachal Pradesh is in
default in making a payment of the tax, the Taxation Officer shall direct
that, in addition to the amount of arrears, a sum not exceeding one
fourth of the annual tax payable in respect of such vehicle shall be
recovered from him by way of penalty :
Provided that before giving any such direction the owner or such person
shall be given a reasonable opportunity of being heard.
14. When any person, without any reasonable cause, fails or refuses to
pay the taxes, or any sum payable as penalty under section 13, the
Taxation Officer may forward to the Deputy Commissioner or the
Additional Deputy Commissioner, a certificate over his signature
specifying the amount of taxes due from such person and on receipt of
such certificate, the Deputy Commissioner or the Additional Deputy
Commissioner concerned shall proceed to recover such taxes in such
manner as may be prescribed.
15. When the owner or the person having possession or control of a
motor vehicle has given previous intimation in writing to the Taxation
Officer that the motor vehicle would not be used in any public place for
a particular period, being not less than one m month, and deposits the
certificate of registration of such motor vehicle with the Taxation
Officer and obtains an acknowledgement thereof from that officer, he
shall be exempted from the payment of the tax for that period.
16. (1) Where in respect of a motor vehicle the tax payable under the
law relating to taxation on motor vehicles in force in any State has been
paid in that State for any period and that motor vehicle is brought into
Arunachal Pradesh for use during that period, then-
(i) no tax under this Act shall be payable in respect of that motor
vehicle and
(ii) the token issued in that State. in respect of that motor
to be a token shall be deemed to be a token issued under this Act,
for such period or for a period of ninety days from the date on which
the motor vehicle is brought into Arunachal Pradesh, whichever is
shorter :
Provided that the owner or the person having possession or control of
the motor vehicle complies with the provisions of sub-section (I) of
section 6.
(2) In the case of motor vehicles in respect of which any reciprocal
agreement relating to taxation has been entered into between the
Government of Arunachal Pradesh and any other State Government,
the levy and collection of tax shall, notwithstanding anything contained
in this Act, be in accordance with the terms and conditions of such
reciprocal agreement.
(3) Commercial vehicles of other State not covered by this Act or by
Penalty
payable
when tax
not paid
Recovery of
Tax due.
Exemption
Effect of
payment
of tax in other
States with
respect to
Motor vehicles
Brought into
Arunacha]
Pradesh.
reciprocal agreement shall be liable to' pay an additional tax, as may
be prescribed.
Exp lenation :- For the purpose of this sub-section, commercial
vehicles shall mean a vehicle as specified in Part B of the Schedule.
1 7. 0) Any person who is aggrieved by any order or direction of the
Taxation Officer may file an appeal before such person or authority, in
such manner, within such time and on payment of such fees, as may be
prescribed.
(2) The appeal shall be heard and decided in such manner be prescribed.
(3) Every decision on such appeal shall be final subject to revision by
the Government.
18. Any police officer in uniform, not below the rank of police other
officer prescribed in this behalf may, -
(a) enter at any time between sunrise and sunset any premises where
he has reason to believe that a motor vehicle is kept, or
(b) require the driver of any motor vehicle in any public place to stop
such vehicle and cause it to remain stationery so long as may
reasonably be necessary, for the purpose of satisfying himself that the
amount of the tax in respect of such vehicle has been paid.
19. Whoever-
(a) delivers in respect of a motor vehicle a declaration or additional
declaration wherein the particulars required by or under this Act to be
therein set forth are not fully and truly stated, or
(b) obstructs any officer in the exercise of the powers conferred by
clause '(a) of section 18 or fails to stop the motor vehicle when required
to do so by such officer under clause (b) of that section shall, on
conviction, be punishable-
(i) with fine which may extend to a sum equal to one fourth of
the annual tax payable in respect of such vehicle; and
(ii) in the event of such person having been previously convicted
of an offence under this section, with fine which may extend to half of
the annual tax payable in respect of such vehicle.
20. Whoever contravanes any of the provisions of this Act or the rules
made thereunder other than those punishable under section 19, shall,
on conviction, be punishable with fine which may extend to one hundred
rupees and in the event of such person having been previously convicted
of au offence under this section, with fine which may extend to two
hundred rupees.
21. No court inferior to that of a Magistrate of the First Class, or of a
Magistrate of the Second Class specially empowered in this behalf by
the Government, shall try any offence punishable under this Act.
Appeal
Powers of
police officers
and other
officers
Penalty for
incomplete and
false
declaration.etc.
Other
penalties.
Cognizance and
trial of offences
Power to make
22 · (I) the Government may, subject to the condition of previous rules
publication, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing
provisions, the Government may make rules for all or any of the
following matters,
namely>
(a) the time within which, and the manner in which, the tax shall be
paid;
(b) the form of declaration and additional declaration, particulars to be
stated therein and the time within which the declaration or additional
declaration shall be delivered under section 6 or section 8, as the case
may be ;
(c) the form of the token and the manner in which the token shall be
displayed in the motor vehicle under section 7;
(d) the conditions' subject to which refund of tax allowed under section
12;
(e) the authority before whom, the manner in which, the time within
which, and the fee on payment of which an appeal may be filed and the
manner in which such appeal shall be heard and decided under section
17;
(f) the issue of duplicate tokens and of certified copies of the records of
the Taxation Officer and the fees chargeable thereof;
(g) fixation of additional tax chargeable under sub-section (3) of section
16;
(h) the manner of recovery of tax due; and
(i) any other matter which is to be, or may be prescribed.
Savings
23. Notwithstanding anything contained in this' Act, anything done or
any action taken in relation to levy and collection of tax on motor
vehicles under the Assam Motor Vehicles Taxation Act, I936, shall be
deemed to have been done or taken under this Act, as if this Act was in
force on the day on which such thing was done or such action was taken.
(iii)
THE SCHEDULE
the Schedule A & B was first amended by 1993 Amendment Act
( 2 of 1994) s 4 wef 3/1/1994
the Schedule A & B was again amended by 2006 Amendment
Act ( 13 of 2006 ) s 4 wef 6/12/2006.
the Schedule A & B was last amended by 2010 Amendment
Act ( 14 of 2010 ) s 4 wef 5/8/2010.
(i)
(ii)
(iv)
***[A.New Personalized 4(four) wheeler Vehicles
Article Description of vehicle Rate of tax for 0-10 years Rate of tax for 2 Rate for abo:
years after 10 12 years
years
1. Original cost price upto 2% of the original Rs 1000 2000
Rs 5.00 lakh cost
2. Original cost price 3% of the original Rs 1500 3000
above Rs 5 to 10 lakh cost
3. Original cost price 3% of the original Rs 1700 4000
above Rs 10 to 15 lakh cost
4. Original cost price 4% of the original Rs 2000 5000
above Rs 15 to 20 lakh cost
5. Original cost price 5% of the original Rs 3000 6000
above Rs 20 lakh cost
6. Old vehicles requires to One time tax to be fixed
be registered in after allowing
depreciation at the rate
Arunachal Pradesh on of 7% per annum of the
transfer from another tax payable for a new
state vehicle for a new vehicle
of the same category, at
the current price.
Je
Note : Personal vehicles of the officers of the armed forces and Central
Government/Undertaking who are coming to the State temporarily on transfer are
exempted from payment of tax, provided he has paid the one time tax of the vehicle
in other State"
Q)
B. One time tax on personalized ne,v two wheelers and three ,vheelers
to be registered for the first time.
Article Description of vehicle
·-
Rate of one time tax for ten tax for every 5
years years after 10
TWO WHELLER$ years -
1. Less than 65 kgs unladen weight Rs 1000 Rs 300 ·- -
2. From 65 kgs to 90 kgs unladen Rs 1700 Rs 500
weight
3. From 90 kgs to 135 kgs unladen Rs 2500 Rs 800
weight --
4. More than 135 kgs Rs 3000 Rs 800 -
5. Three wheelers(three seated) Rs 3500 Rs 800 -
6. Trailers/side car attached to 2/3 Rs 1000
wheelers
·-
7. Old vehicle requires to pay the one time One time tax to be
tax on transfer from another State or fixed after allowing
conversion. depreciation at the
rate of 7% per
annum of the tax
payable for a new
vehicle of the same
category at the
current cost price.
-
***[ (Entry A & B was amended by 2010 Amendment Act ( 14 of 2010) s 2
wef 5/8/2010.
**[C. For 3 (three) wheeled commercial vehicles (Passenger & goods
Vehicle) for a period of 3 years along with the permit to run
for 5 years.
New vehicles to be registered
the state for the First time
in 10°/o of the original cost of the
vehicle
Existing old vehicles and old vehicles
requiring to pay the onetime tax on
transfer from another state or from
other district or conversion.
One time tax to be fixed after
allowing a depreciation at the
rate of 7% per annum of the
tax payable for a new vehicle
of the same category at the
current cost price subject to
maximum depreciation of 21 °/o
D. Refund of the onetime tax on removal or cancellation of
registration takes place after registration.
(i) Personalized 2 and 4 wheeler vehicles, registered in Arunachal
Pradesh but permanently transferred out of the State or on
cancellation of registration, the onetime tax paid for the said motor
Vehicle shall be entitled to claim a refund of Rs. 500/-.
(ii) No refund of onetime tax paid by three-wheeler commercial vehicles
will be allowed.
II. PASSENGER VEHICLES USED FOR COMMERCIAL PURPOSE
sl Description of vehicle Annual Tax 1
Quarter! -
1 Passenger carrying capacity of 3 or less Rs 800/- Rs 250/-
persons (three wheelers)
2 Passenger carrying capacity of 4 Rs 1600/- Rs 500/-
persons to 6 persons (three wheelers)
-
f 3
I
4-wheelers vehicle with passengers Rs 2400/- Rs 700/-
I carrying capacity of 6 or less persons
licenced to operate in one city or region -
4 4-wheeler vehicles with passengers Rs 4000/- Rs 1200
carrying capacity of 6 or less persons
licenced to operate all over the State.
--
5 Vehicles with passengers carrying Rs 5000/- Rs 1500
capacity of 7 to 12 persons.
6. Vehicles with passengers carrying Rs 7000/- Rs 2000
capacity of 13 to 30 persons.
7 Vehicles with passengers carrying Rs 7000/- + Rs 2000
capacity of more than 30 persons. Rs 80/- for +Rs 20
every seat every se
above Rs above 3
30.
8 Delux Express buses with passengers Rs 8000/- + Rs 2000
carrying capacity more than 30. Rs 80/- for +Rs 20
every seat every se
above Rs above 3
30.
9 Super Deluxe bus with A/C facilities with Rs 40,000/- Rs 11,0
seating capacity more than 30.
- -
/-
I-
I-
/
for
at
0
/
for
at
0
00/-
l
111. TRACTORS:
(1) Not exceeding 2 MT
(2) Exceeding 2 MT but not
exceeding 5 MT
(3) Exceeding 5 MT Rs.
Rs. 500/
Rs. 1000/
Rs 1500
Rs 125
Rs 250/
Rs 400/-
IVTRAILERS DRAWN BY TRACTORS, JEEPS ETC.
/1) Light trailer Rs. 500/-
(2) Medium trailer Rs. 1200/-
(3) Heavy trailer Rs. 2000/-
Rs. 125/
Rs. 200/
Rs. 600/-
V. MECHANICAL/HYDROLIC CRANE MOUNTED ON MOTOR
VEHICLES:
(1) Not exceeding 3 MT
(2) Exceeding 3 MT but not
exceeding 5 MT
Rs. 2,500/
Rs. 4,000/- or
0.25°/o of the
cost crane
which ever is higher.
Rs. 700/
Rs. 1,200/-
(3) Exceeding 5 MT Rs. 4,500/- +
Rs. 400 for every tone in
excess 5 MT or 0.25°/o of
the cost Of the crane which
is higher
·-
(1) Authorised to carry Rs 1500/- Rs 400/-
1 MT or less
(2)Exceeding 1 MT to 3 Rs.3,000/- Rs 800/-
MT
(3) Exceeding 3 MT to Rs 3000/- + Rs 500/- Rs 800/- + Rs 150/- f
9 MT for every additional every additional 1 MT
1 MT above 3MT above 3MT
(4) Exceeding 9 MT Rs 7000/- + Rs 100/- Rs 2000/- + Rs 40/- f
for every additional every additional 1 MT
1 MT above 9MT above 9MT
(5) Authorised to carry Rs 8000/- + Rs 250/- Rs 2500/- + Rs 50/- f
12 MT and above for every additional every additional 1 MT
1 MT above 12 MT above 12 MT
or
or
or
AMBULANCE & DEAD CARRYING VAN: Rs 2500/- Rs 700/-
VIII. VEHICLES USED PARTLY FOR THE CONVEYANCE OF
PASSENGERS AND THEIR PERSONAL LUGGAGE AND
PARTLY FOR CONVEYANCE OF GOODS:
(1) Tax payable under Art-I/
(2) The Tax payable under Art-VI
IX. ANY OTHER TRANSPORT VEHICLE Annual Rate of Tax
Any other Transport Vehicles not
covered under any category above
such as Dumper, Excavator,
Camper Van, Trailer Cash Van,
Mobile Canteen, Mobile Clinic, Fork
lift, Two Truck, Rig Mobile,
Cementing Unit etc.
1 % of the cost of the chassis/
Vehicle.
Note: The cost of old chassis/
vehicle liable to pay tax will have
to be assessed as per guidelines
issued by Government and the
cost of the chassis/vehicle once
assessed will continue till the
Vehicle is disposed off.
Note: In addition to tax payable under this notification, there shall be paid
by the owner or person having possession or control of a motor vehicle, ar y
tax or penalty as was payable under this Act for any period to the coming
into force of this notification issued under the provisions of the Arunachal
Pradesh Motor Vehicle Taxation Act, 1984 at such rates as were applicable
to such vehicle from time to time.]
**[ (Part C to IX) amended by 2006 Amendment Act ( 13 of 2006J s 4 Vv' __
6/12/2006.
***[X. No Vehicle, once registered in any district in the State, shall be re-registered.
Re registration of vehicle shall only be done in case of Inter-State transfer or
conversion].
***[ (Inserted by 2010 Amendment Act ( 14 of 2006 ) s 2 wef 5{8/2010.
Lex