The Assam Motor Vehicles Taxation (Amendment) Act, 2011

RegisteredNo.-768/97
~~
THE ASSAM GAZETTE
~~'f
EXTRAORDINARY
!ff'@<P~~~ ~ ~
PUBLISHED BY THE AUTHORITY
~~154 Wt~, 'i~, 25~, 2011, 4~, 1933(~)
No. 154 Dispur,Wednesday,25th May, 2011, 4th Jyaistha,1933(S.E.)
GOVERNMENT OFASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT: :LEGISLATIVE BRA CH
NOTIFICATION
The 24th May, 2011
No.LGL.3/2010/27:- The followingAct oftheAssam Legislative Assemblywhich received
the assentof the Governor isherebypublishedforgeneralinformation.
ASSAM ACT NO. XI OF2011
(Received the assentofthe Governor on 16th March, 2011)
THE ASSAM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2011
AN
ACT
=
•

1340 THE AS A.\1 GAZETIE. EXTRAORDINARY, MAY 25, 2011
ACT
furtherto amend the Assam, 10tor Vehi es T axation Act. 1936.
Whereas it is ex, dien illr '0 am . ssam Motor
Vehicles Taxation ACL :936. hereinafterreferredto as the principal
Act; inthe manner hereinafterappearing;
Assam}
IX of 19
Itishereby enacted intne Si -seconc Year of the Republic ofIndiaas follows:-
1. (1) This Act may be ea:ed.'e : -
(Amendment) Act. _011.
r ehicles Taxation
h011title (2) Itshallhave the like extentas the prin :
extentand
commen ement (3) Itshallcome intoforce 0
may. by notificar
Insertionof 2.
new section 4D.
Inthe prin in . a -e se- IOn C. a nev ec ion 4D shallbe
inserted. e y :-
.. D. Road afety Ce ~on ,IotorVehicle - (1) There shall be charged,
leviedandpaid to the tate Go 'emmen tax jay e undersection 4.a
cess. hereinafter referredto as. otor - hi
indicated in sub-section (2) on all ne motor \ehi les at the time of first
regi tration inAssam, as describedinSchedule IandIIappendedto thisAct.
(2) The rate of _Iotor Vehicle Road Safety Cess shall be l(one) percent of tax
payable for ueh new motor vehi le under ection 4 at the . e of
registration: ---
(a) 1(one) percent of the total one-time-tax assessedunder Article
I(B) and I(C) of Schedule I,and
(b) 1(one) percent annual tax assessedfor commercial and other e
describedinArticle IIto IX of Schedule IIappendedto thisAc .
(3) The Motor Vehicles Road SafetyCess shallbe payable as ifit were a' -
undersection 4 andprovision of the PrincipalAct andrulesmade reunder
shallapply mutatis mutandis inrespect of payment of such ces .
Providedthat the amount of the Motor Vehicles Road Safety Cess un er
sub-section (I), shallbe-
(4) The Officers appointed under clause (d) of section 2 shall,within their
respective jurisdiction enforce and collect payment of Motor ehicles Road
Safety Cess underthe provision of this Act:
Provided that the State Government may. for facilitating
implementation, by notification inthe Official Gazette,directthat in any case
or class of cases the provisions of thisAct includingthe rulesthereundershall
apply subject to such modifications not inconsistentwith the provisions of
thissection and as may be specifiedinsuch notification.
(5) Notwithstanding anything contained insub-section (3), the State Government
may, subject to the conditionof previous publication, make rulesgenerallyfor
carrying out the provisions of sub-section (1) and (2) and renderingof
accounts of the Motor Vehicles Road Safety Cess."

TH
cipal Act. forthe existingSche...UU1'~.
ituted,namely:
\ ingSchedules
1 Rate of OTT for new i
IVehicles to be IIregisteredfor fir t I
time (Life Time' a
I
1 Originalcost price upro
Rs.4.00 lakhst.,,:----+--
2 I Originalco-t
I R.~ I
emainmg May be paid
1_ of the Iat a time in
OTT to be lieu ofpaying
paid inslabs
-do-
Remarks:
IOTT (I...ife
Time)
To be paid at
a time
6% of the original
cost
Y2of the
total OTT
to be paid
Remaining May be paid
Y2ofthe at a time in
OTT to be lieu of ....">,~"'''
paid in I. _
----.
-do-
•.. tprice above
R .6.00lakhs upto
Rs.12.00lakhs
4 Originalcost price above
RS.12.00lakhs upto
Rs.15.00lakhs---5 Originalcost price above
¥as.15.00lakh u to
Rs.20.00Ja_kh~s -+! ~ _
6 Originalcost price above 8°0 of tn
Rs.20lakhs cost ri e
7 Oldvehicles requiredto be i)OTT to be fixed
registeredinAssam on afterallowinga
Transferfrom other states. depreciation@ 7%
I Iper annum of the tax
I payable forthe same I
category of ehicle IIat the current cost I
price, ifthe age of
Ithe vehicle isless
than 5 ears. I
ii) 10% deprec·-i-at-io-n-.- -do-
ifthe age of the
vehicle isinbetween
5 to 10 vears.
6.5% of the cost price
c .. •
il To be paid at
a time.
-do-
-do-
~-----r-------~-do-iii) 12% depreciation.
Iifthe age of the I
Ivehicle isabove 10 I _J
I years& upto 15
____________ I~y_e_ar_s· ~ __ ~L _L _

ArticleNo.I(B) ;-OneTime Tax onNon-Transport (Personalized)
Two Wheeler & 3 Wheeler Vehicles
1342 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011
Sub Weight of the vehicles & descriptionthereof Rate of OTT fornew
Article Vehicles to be registered
forfirsttime (Life Time
Tax)
l. Lessthan 65 Kgs unladenweight Rs 2600.00
,
2. Above 65 Kgs to 90Kgs unladenweight Rs 3600.00
3. Above 90Kgs to 135 Kgs unladenweight Rs 5000.00
4. Above 135 Kgs upto 165 Kgs unladenweight Rs 5500.00
5. Above 165 Kgs unladenweight Rs 6500.00
6. . Three Wheeler Rs 6000.00
7. Trailer /SideCar attached to 2/3wheeler Rs 1500.00
vehicles
8. Oldvehicles requiredto be registeredin i)OTTto be fixedafter
Assam onTransferfrom otherstate allowinga depreciation@
7% per annum of tax
payable fora new vehicle of
Ithe same category at the. I
current cost price,ifthe age
ofthe vehicle isbelow 5
years.
ii)10% per annum
depreciation,ifthe age of
the vehicle isbetween 5 to
10 years.
iii) 12 % depreciation,ifthe
I
age of the vehicle isabove
10 years.

.1 ~f"I _768/97
.-\ZEITE, EXTRAORDINARY. MAY 25. 2011 1343.
):One'1iIneTax onthreewheelerTran-, ial)
Vehicle (Passenger& GoodsVehicle I:
------.------~----.~----------~-------~---------------,
Sub rDescriptionof Vehicles Rate of OneTime Tax for deofPayment
Article_..--l.- years
re)~New Vehicle to be 12.5% ofthe
. Registeredinthe State \eli ,I
I forthe firsttime
r-:~is(ingOI
o_t of the
the vehicle
ito 6 years.
iii) 7% of the originalcost of the
vehicle. ifthe age of the vehicle
Iis-above.6 years and up to 10
..years
be paid at a time
r lavear
I'To be paid at a time
forthe remaining
~periodi.e.upto age
:of layears
iOnetime tax i to be-fix·e-d"'--::'li.:--~-----------------Ic)
requinng
i As am
rann a .recia ion,if
the age of the vehicle i above 3
years and upto 6 years.
iii) L % depreciation,if the age
.of the vehicle isabove 6 ears
aid at a time
- rthe remaining
periodi.e.upto the
age of 10 years.
After expiryof10
years,Annual Tax as
I Iapplicable would be
~. ILl~e~v~ie~d~'__ . -L-
d)
. "--- .1

1344 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011
ote:-
1. The purchaser of personalizedvehicles eo ting more than Rs.5.5lakhs who prefer
payment of One Time Tax in slabs. hall ha e to pay the OTT forremaining period
immediately after expiryof the Taxe paid;failing which a fineof Rs.5/-perdiem
shallbe leviedfrom the due dateforpa ment ofTax.
2. Incase of nonTransport (per onalized)vehicles (2,3 & 4 wheelers)afterpayment of
OTT at a time or intwo slabs (4 wheelersabove cost price Rs 5.5lakhs ),as the case
may be no payment of further tax shallbe applicable ;But Renewal of Registration
shallhave to be made underRule 52 (1 ) of CMV Rule,1989by paying requiredfee
underRule 81 of CMV Rules,1989.
3. Incase of nonTransport (Personalized)vehicle, Taxes shallbe leviedfrom the dateof
sale of the vehicle by the Dealer.On delayof Registrationfor a periodmore than 7
daysfrom the date of sale of a vehicle; a fineof Rs.5/-per day shallbe levied from
the dateof sale incase of both Non-Transport andTransport vehicle.
4. Non-Transport (Personalized)vehicle of the officersof the Armed forces andCentral
Government !Undertaking who are coming to the State temporarily on transferin
service are exempted from AMY Tax, providedhe has paid OTT of the vehicle in
other State.
ARTICLE No.1(D):- REFUND OF 0 E TIME TAXON RENEWAL OF VEHICLE TO
OTHER STATE OR 0 COLLECTION OF REGISTRATION:-
1. Personalized2,3 and 4_ wheeler vehicles registeredin Assam, but permanently
transferredout of Assam or oncancellation of Registration.the OTT paid forthe said
Motor Vehicle shallbe entitledto claim refundat the rate of deduction 10 % of the
Tax paid forthe year/yearsof use inAssam.
2. The procedure of application for refund of OTT in'case of Non Transport
(personalized) vehicle and grant of refund thereof shall be made by the
Commissioner of Transport,Assam.
3. No refundof OneTime Tax incase ofThree v heelersTransport (commercial)
vehicle shallbe applicable.

THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 1345.
SCHEDllLE-lI
ARTICLE NO.11 PASSENGERVEHICLES FORCO MERCIAL PURPOSES:
'SL-I Descriptio;Ofvehic.-;----·---mg·_~ I A;n,nualTax "Quarterly Tax ---'1
No. I _~~-+-. =-----::-::----c----.
I 1. IThree Wheeler with passengercarrying Rs.1500.00 Rs 40000,
I
,
h- Icapacity upto 3 persons
,
~IThree Wheeler with passengercarrying Rs.3000.00 :Rs.800.001-· IIcapacity 4 persons upto 7 perso~s
Rs.400fwo-t Rs.1000.00" 4 Wheeler vehicles with passengerJ.
carrying capacity upto 6 persons.
I_ permittedto operate inonecity or Region
4. 4 Wheeler vehicles with pa senger Rs.6500.00 "1Rs.16S0.00
carrying capacity upto 6 permittedto
Ioperate allover the state I5. Vehicles with passengercarrying --IRs.7500.00 Rs.1900.00
capacity upto 10 persons
6. Vehicle with passengercarrying capacity Rs.II000/- Rs.2800/-
upto 13 persons
7. Vehicle with passengerscarrying ,Rs.120001- Rs.3000'-
capacity 14 to 30 persons
8. Vehicle with passengerscarrying Rs.12000/-+ Rs. Rs.30001-+
capacity more than 30 persons 1101- forever.. R ._81-forevery
I - I :ao.iiuonai seat eai above 30, . I
I more than 30
9. Omni Tourist Bus Rs.ISOOO- Rs.37501-
10. Deluxe ISuper Deluxe ExpressBuses R .12000 -- R . Rs."OOOI-+ Rs.
1_0 -forevery . 30 -forevery
seat above 31 seat above 31
11. AllAssam Super Deluxe contract carriage Rs.SO.OOOI- IRs.12,5001-
ArticleNo.III Tractors
~'-lDescriptionof Vehicles
IN·~.;
Annual Tax Quarterly
1. Not exceeding2 M.T. Rs.10001- Rs._501-
Rs.500-IRs.2000/-2. I Exceeding2 M.T. but not
exceeding5 M T
Rsl OOf-Rs.40001-3. ExceedingS M T but not
exceeding9M T
Rs,60001-4. Exceeding9M T
-

.r
1346 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011
Article No. IV Trailers
1. Light trailercarrying capacity Rs.1000/- Rs.2S0/-
lessthan 2 M T
2. Medium Trailer carrying Rs.2000/- Rs.SOO/-
capacity above 2 M T upto
5MT
3. Heavy Trailer carrying capacity Rs.4000/- RsI000/-
above 5 M T but notexceeding
9MT
4. Exceeding9M T Rs,6000/- Rs.1500/-
Article :V- MECHANICAL CRANE MOUNTED ON MOTOR VEIDCLES
ArticleNo. Descriptionof Vehicle Annual Quarterly
I 1. Not-exceeding3 M.T Rs.5,0001- Rs.1,250/-
i 2. Exceeding3 M T but notexceeding Rs.8,000/- Rs.2,OOO/-
5MT
3. Exceeding5 M T but notexceeding Rs.12,000/- Rs.3,0001-
9M.T.
4. Exceeding9M.T. - Rs.14,000/- Rs.3800/-
[Hydraulic Crane usedfor
[construction works /Industrialworksl
[maintenance works etc.
See ArticleIX]
Anyother vehicles]
Article VI-A: Vehicle used for Carriage of goods(General unrestricted Goods), Water tanker
Description of Vehicle
A General Goods Truck Annual Quarterly
1. Authorizedto carry 1 M.T or Rs.2000/- . RS.5001-
less
2. Exceeding1 M T to 3 M T Rs.4000/- Rs.10001-
3. Exceeding3 M.T to 9M.T. Rs.4000/- + Rs.800/-forevery Rs.1000/-+ Rs.
additional1 M.T. above 3 M.T. 200/-forevery
additional1 M.T.
above 3 M.T.
4. Exceeding9M.T. Rs.9000/-+Rs.3001-forevery Rs.22501-+ Rs.
additional1 M.T. above 9M.T. 80/-forevery
I
additional1 M.T.
above 9M.T.
5. Authorizedto carry 12 M.T Rs.11500/-+ Rs.400/-forevery Rs.30001-+ Rs.
andabove additional1 M.T. above 12 M.T lOO/-forevery
additional1 M.T.
above 12 M.V.

THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 1347
tide -VI -B: Vehicles used for carriage of petroleum Product, L.P.G.,CNG and Hazardous Goods
-.,.-~--- - --~"""'-----,------- -
I Annual
-TAuthorized -- -th-a-n-!~s.10,000/::--- --
9M.l' I
Rs.3500/-+
Rs.125/-for
every
additional
1.M.T above
12 M.T.
;QuarteriYl
R ._500/~~
·-'------~IRs.3.000/-
1.
2.
i3.
I
I
I
an
. rticleVII :-Ambulance & Dead Body,carrying Van. earse plyingon hire/
contract & commercial purposes.
The AMY Taxes on4/6 wheelerAmbulance /Dead d~carrying van shall
be applicable on the basis of originalcost of the vehicle as mentionedhereinunder:-
Description of Vehicle Annual Tax Quarterly Tax
1.OriginalCo t of the vehicle Rs.4000.00 Rs.800.00
upto R .~
2.OriginalCost abo eR. -.0 Jar R .1750.00
andupto Rs.5.00 lakhs
3.OriginalCost above Rs.5.00 lakhs Rs.8000.00 Rs.2000.00
andupto Rs.8.00lakhs
4.OriginalCost above Rs.8.00lakhs Rs.12000.00 Rs.3000.00
Article VIII:-Vehicles used partly for the conveyance of passengers & partly
for convenience of Goods,as under Sub-Article (i) and (ii) below,
respectively.
(i) I'heTax payable underArtide- n
(ii) The Tax payable underArticle-VI

1348 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011
Article IX
Any other ehicle Annual rateof Tax
Anyothervehicle '.Ton- Transport & Transport) not
covered underany category above such as :-Dum r Tipper. Excavator, Hydraulic
Crane, Camper Van, Cash Van, Mobile Canteen.Mobile Workshop, Mobile Clinic,Fork
Lift,Tow-Truck, Rig Mobile, Mobile C mentingUnit etc.
= 1.75% of the cost of the vehicle.
Liabilityto pay
arrears ofTax
of Person
succeeding to
transferredthe
ownership
possessionor
controlof
Motor vehicles
Note:-
l.Annual Tax :-Means Taxes due for payment for a period of 12
(twelve) continuous months which may be consideredeitheron the
basis of calendar ~ear or man ial year
The Annual Tax Commercial VPlrllrj!·p
periodof _ C ,> er
of tax.
a. of the man of payment
2.(a) If the tax I iabl In respect of any motor vehicle remains
unpaid by an personliableforpayment thereofandsuch
personbefore having paid the tax has transferredthe ownership
of such vehicle or has ceased to be inpossessionor controlof
such vehicle, the personto whom the ownershipof the vehicle has to be
or the personcompanyl financierwho has po essionor
control of such shall be liable to ay the said tax to the taxation
authority.
(b) .othing on
the liabilityto pa.
ownership or
vehicle.
.in this tax schedule shallbe deemedto affect
e saidtaxofthe personwho has transferredthe
ceased to be in possessionor control of such
3. Incase of Transport Vehicles underthe category of ArticleIIIIII/IVNNII
VIINIII& IX. ifthe registeredownerfailsto pay the Annual/Quarterly
tax on due dat or withinthe grace periodas providedunderthe AMY
Taxation et.1936.the Registeredownershallbe leviedwith a fineof
Rs.5/-per dayfordefaultingperiod(includingthe grace period)

If THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 1349
4.(a) Every Registered owner of a Transport (commercial) vehicle not covered
by One Time tax, while with drawing the vehicle from use by submitting
From - .H' to get temporary exemption of Taxes. shall have to deposit a
sum of Rs.50/- as application fee.
(b) Inthe event of failure on the part of the registered owner of a vehicle to
apply within due time for exten ion of Form - 'H' already submitted, the
Registering Authorit: I
Regi tere
exre :heFrom -'H' on application of the
""fr alizinga fine of Rs. 5/-per
da of fault,
5. In case of theft vehicle (Commercial) the Registering Authority may
exempt further payment of Taxes of the vehicle from the date month of
theft on the basis of finalPolice Report and report of Insurance Company
regarding ettlement of the claim.
6. Inaddition t Al 1V Tax payable under this Notification there shall be paid
by the owner or person having possession or control of a Motor vehicle,
any tax or penalty as was payable under this Act for any period to the
coming into force of the Notification issued under the provision of the
Assam Motor vehicles Taxation Acts 1936 at such rates as were
applicable to such vehicles from time to time."
MOHD. A. HAQUE,
Secretary to the Government of Assam,
Legislative Department, Dispur.
-
GUW AHA TI -PrintedandPublishedby the Dy.Director (P&S), Directorate of Ptg and
(Ex-Gazette) No. 307-200+600-25-5-2011.
sam Guwahati-21

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