The Assam Motor Vehicles Taxation (Amendment) Act, 2015

I
Registered 0.-768/97
THE ASSAM GAZETTE
~~ct
EXTRAORDINARY
ett~<1S'-i~<l~ ~
PUBLISHED BY THE AUTHORITY
~~ 275 N-t9J,~,1~, 30 ~~, 2015, 8~, 1937~)
No. 275 Dispur,Wednesday, 30th September,2015, 8thAsvina,1937 CS.E.)
GOVERl"'.fMENTOFASSAM
ORDERS BY THE GOVERNOR
LEGI L TIVE DEPARTME T:::LEGISLATIVE BRANCH
OTIFICATIO ..
The 30th Septemb r. _01':
No.LGL.3/2010/S0.-The followingActof theAssamLegislativeAssemblywhich received
theassentoftheGovernor on 20th September,2015 ishereby published for generalinformation.
ASSAM ACT NO. XXV OF 2015
(ReceivedtheassentoftheGovernoron20thSeptember,2015)
THE ASSAM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2015

1328 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015
A
ACT
furthertoamend theAssamMotor VehiclesTaxation Act,1936.
Whereas itisexpedientfurthertoamend theAssam
Motor VehiclesTaxationAct,1936, hereinafterreferred
to as the principalAct,in the manner hereinafter
appearing;
Assam
IX of 1
Itishereby enactedin theSixty-sixthYear of the
Republicof Indiaasfollows;-
Short title, 1. (1)
extentand
commencement.
This ctmay be calledtheAssamMotor Vehicles
Taxation (Amendment) Act,2015.
(2) shIha 'etheli e e tentastheprincipalAct.
3) I ha.' e eemed (Q have come intoforcewith effect
from he 1 day 0 June._0 .
Substitution
of the Tax
Schedule.
Intheprin ipal A [ for the existing chedules,the
followig ched lesshallbe substituted,namely:-
"SCHEDULE -1
(One Time Tax, -OTT)
See Sec4,4A(3) and 4 A(4) and 4 D
ARTICLE NO. I(A) - One Time Tax (OTT) on'Non - Transport (Personalized)
Four Wheeler Vehicles.
SI. Cost price of the Rateof OTT for Mode of payment of OTT
No 4- Wheeler new vehiclestobe
vehicleand registeredfor first Syears 10 ears Remarks on
original price time One Time Tax
thereof,
excludingV AT
1. Originalcost 5% of theOriginal Nil Nil To be paid in
priceuptoRs. Cost fullatthetime
4.00 Lakhs of first
Registration
2 OriginalCost 6% of theOriginal -do- -do- -do-
priceabove Rs. Cost
4.00 Lakhs and
uptoRs.6.00
Lakhs
3 OriginalCost 7 % of theOriginal y;of the Remaining May be paid at
priceabove Rs. Cost totalOTT ~ of the a timein lieu0
6.00 Lakhs upto tobe paid OIT tobe paying in slabs
Rs.12.00Lakhs paid
4 OriginalCost 7.5 % of the -do- -do- -do-
priceabove Rs. OriginalCo
12.00Lakhs upto
IR, 00 I i

r - .:::
• t ihere :ena ed in the lX <sixthYear of the
Rep blicof Indiaasfolio s:-
Short title, 1. (1)
extentand
commencement
This Actmay be calledtheAssamMotor eh'cles
Taxation (Amendment) Act,2015.
Itshallhave thelikeextentastheprincipalAct.(2)
(3) Itshal e eemed 0 ha 'ecome in 0 orce itheffect
from he 1 daj 0 J e.:O
ub titution
of the Tax
Schedule.
Intheprin ipal A t, or e exi ting chedules,the
followig che lesshallbe substituted,namely:-
"SCHEDULE -I
(One Time Tax, -OTT)
See Sec4,4A(3) and 4 A(4) and 4 D
ARTICLE NO. I(A) - One Time Tax (OTT) on Non ~ Transport (Personalized)
Four Wheeler Vehicles.
SI. Cost price of the Rateof OTT for Mode of payment of OTT
No 4- Wheeler new vehiclestobe
vehicleand registeredfor first Syears 10 years Remarks on
original price time One Time Tax
thereof,
excludingV AT
1. Originalcost 5% of theOriginal Nil Nil To be paid in
priceuptoRs. Cost fullatthetime
I 4.00 Lakhs of first
I Registration
2 OriginalCost 6% of theOriginal -do- -do- -do-
priceabove Rs. Cost
4.00 Lakhs and
uptoRs.6.00
Lakhs
3 OriginalCost 7 % of theOriginal ~ of the Remaining May be paid at
priceabove Rs. Cost totalOTT ~ of the a timein lieuof
6.00 Lakhs upto tobe paid OTT tobe paying in slabs
Rs.12.00Lakhs paid
4 OriginalCost 7.5 % of the -do- -do- -do-
priceabove Rs. OriginalCost
12.00Lakhs upto I
Rs.15.00Lakhs
5 OriginalCost 9 % of theOriginal -do- -do- -do-
priceabove Rs. Cost
15.00Lakhs upto
Rs.20.00 Lakhs

THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1329
6 Original Cost 12 % of the -do- -do- -do-
pri e above Rs. Original Cost
20.00 Lakhs upto
Rs.30.00 Lakhs
- Original Cost 14 % of the -do- -do- -do-
riceabove Rs. Original Cost
30.00 Lakhs
,...
Old vehicles (A) OTT tobe Nil Nil To be paid in
required tobe fixed afterallowing fullata time
registeredin a depreciation @
ssamon transfer 7% per annum of
from other States taxpayable for the
I
same categoryof
I vehicleatthe
I
Current Cost price,
ifthe age of the
vehicleislessthan
5 years
(B) 10%
depreciation ifage
of the vehicleisin
Ibetween 5 to 10
years
(C) 2%
ce]re iationifage
;-:.-:e'.ehicl IS
-- e -e ---...,-- e-- .-- --
- --
r----+-~--:---::-:--~_:__----_t_:=_____:_:__:____:_-------.---.- ------- ...
Rs.3600.00
I. o. Rateof OTT for new vehiclestobe registered for
firsttime (Life Time Tax)
Rs.2600.00
Rs.5500.00
Rs.6500.00
Rs.6000.00
Rs.1S00.00
i)OTT tobe fixed afterallowing a depreciation @
7% per annum of taxpayable for a new vehicleof
the same categoryatthe currentcostprice if[he
age of he vehic e isbelow ~year
:ae

1330 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015
ARTICLE NO. I(C) :-Annual Tax on Three Wheeler Transport Vehicle (Commel-cial) -
Passenger& Goods
SI. Descriptionof Vehicle
No.
Rateof Tax Mode of Payment
1. (i) New Vehicle registeredin the
Stateof Assamfor thefirsttimeand
vehiclecompletinga period upto3
yearsfrom thedateof registration
(3 Seater)
Rs.1800/- .Annually
Annually(ii) New Vehicle registeredin the Rs.3500/-
Stateof Assamfor thefirsttimeand
vehiclecompletinga period upto3
yearsfrom thedateof registration.
(For ehicleof seatingcapacityfrom
4 to7 persons)
(i) ehiclescompletinga period 0 Rs.l00/-
above 3 yearsand upto6 yearsfrom
thedateof registration.
(ii)Vehiclescompletinga period of Rs.1600/-
above 6 yearsand upto10 yearsfrom
thedateof registration.
(i)Vehiclescompletinga period of Rs.3300/-
above 3 yearsand upto6 yearsfrom
thedateof registration.
(ii)Vehiclescompletinga period of Rs.3200/-
above 6 yearsand upto10 yearsfrom
thedateof registration.
2 (1)Forexistingold vehiclesunder this
categoryalreadyregi tere in the
Stateof sam (3 Seater)
(2)For existingold vehiclesunder this
categoryalreadyregisteredin the
Stateof Assam.(For vehiclesseating
capacityfrom 4 to7 persons) :-
3. Afterexpiryof 10 yearsfrom thedate
of registrationof a vehicleand in case
of renewal thereofdepending upon
thefitnessand technicalfeaturesetc.
A vehiclemay pay 3 (three) years
AnnualTax ata timeasper Schedule
- IIaftercommencementof this
Amendment Acton paymentof
which suchvehiclewould be entitled
forperiodicpermitfor threeyears
and shallbe e ernptedfrom. a;.e t
4.
Annualor
quarterlytax
asthecase
may be asper
Scheduled-II
3 years
annualtaxas
per Schedule
-II
Annually
Annually
Annually
Annuall
Annual or
Quarterlytaxas
thecasemay be
Optional

J.•
No.
lJescnpnonOTY Clli\.:lC I-
(ii) New Vehicle registeredin the Rs.3500/-
Stateof Assamfor the firsttimeand
vehiclecompletinga period upto3
yearsfrom thedateof registration.
(For vehicleof seatingcapacityfrom I
4 to7 persons)
(i)ehiclescompletinga period 0 - Rs.1700/-
above 3 yearsand upto6 yearsfrom
thedateof registration.
(ii)Vehiclescompletinga period of Rs.1600/-
above 6 yearsand upto10 yearsfrom
thedateof registration.
(i)Vehiclescompletinga period of Rs.3300/-
above 3 yearsand upto6 yearsfrom
thedateof registration.
(ii)Vehiclescompletinga period of Rs.3200/-
above 6 yearsand upto10 yearsfrom
thedateof registration.
(i) New Vehicle registeredin the
Stateof Assamfor the firsttimeand
vehiclecompletinga period upto3
yearsfrom thedateof registration
(3 Seater)
Rs.1800/- Annually
Annually
1.
2 (I)Forexistingold ehiclesunder this
categoryalreadyregisteredin the
tateof ssam(3 eater) I
Annualor
quarterlytax
asthecase
may be asper
Scheduled-II
Annually
Annually
(2)For existingold vehiclesunder this
categoryalreadyregisteredin the
Stateof Assam,(For vehiclesseating
capacityfrom 4 to7 persons) :-
3 ~ears
annua axas
per he le
-II
Annuall,
3. Afterexpiryof 10 yearsfrom thedate
of registrationof a ehicleand in case
of renewal thereofdepending upon
thefitnessand technicalfeaturesetc.
Annually
Annual or
Quarterlytaxas
thecasemay be
I
Op ional
4. A vehiclemay pay 3 (three) years
AnnualTax ata timeasper cheduJe
-IIaftercommencement0 till
Amendment Acton paymen 0:
which suchvehiclewould be , itle
forperiodicpermitfor three 'ears
and shallbe exemptedfrom payrnen I
of permitfees.

THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1331
ARTICLE No.l (D):- Refund of One-timeTax on Removal of Vehicle toOther State
or on CanceUation of Registration:-
1. Personalized2, 3 and 4 wheeler vehiclesregisteredin Assam,butpermanentlytransferred
outof Assamor on cancellationof Registration,the one-timetaxpaid for the saidmotor
vehicleshallbe entitledtoclaimrefund atof deductionof 10% of the Tax paid for the
year/yearsusein Assam.
2. The procedure of applicationfor refund of one-time tax in caseof Non-Transport
(personalized)vehicleand grantof refundthereofshallbe made by the Commissioner of
Transport,Assam.
3. No refundof one-timetaxin caseof threewheeler transport(commercial)vehicleshallbe
applicable.
Note:
1. The purchaser of personalizedvehiclescostingmore than Rs.6.00 lakh who prefer
payment of one-timetaxin slabs,shallhave topay the one-timetaxfor remaining
period immediatelyafterexpiryof the taxespaid;failingwhich a fine of Rs.5/-per
diem shallbe leviedfrom thedue dateforpaymentof Tax.
2. In caseof non-transport(personalized)vehicles( 2, 3,&4 wheelers) afterpaymentof
one-timetax(OIT) ata timeor in two slabs(4 wheelers above costpricesRs.6.00
lakh), asthe casemay be no paymentof furthertaxshallbe applicable;butrenewal of
registrationshallhave tobe made under Rule,52 (1) of CMV Rule,1989 by paying
requiredfeeunder Rule81 of CMV Rules,1989.
3. In caseof non-transport(personalized)vehicle,taxesshallbe le ied from the dateof
saleof the vehicleby the Dealer. One delayof registrationfor a period more than 7
daysfrom the dateof saleof a ehicle,a fineof Rs.5/-per day shallbe leviedfrom
thedateof salein caseof both non-transportand transportvehicle.
4. Non- transport(personalized)vehicleof theofficersof the Armed forcesand Central
Government / undertaking who are coming tothe Statetemporarilyon transferin
serviceare exempted from paymentof MV Tax, provided he has paid the OIT of the
vehiclein theother State.
SCHEDULE-II
ARTICLE NO.I:PASSE GER VEHICLES FOR COMMERCIAL PURPOSE
~l. !Descriptionof Vehicle Annual Tax QuarterlyTax
lNo.
1 Three Wheeler with Rs.1500.00 Rs.400.00
passengercarryingcapacity
upto3 excludingdriver
persons
2 Three Wheeler with Rs.3000.00 Rs.800.00
passengercarryingcapacity
4 personsupto7 persons
3 4 Wheeler vehicleswith Rs.I000.00
passengercarrying Rs.4000.00
capacityupto6 persons
tooperateinone Cityor
a Re ion
~ ,

"",,,,.-.,,•.•rvr- - '"0 e-ti e taxpaid or thesaidmotor
o deductionof 10% of the Tax paid for the
2. The procedure of applicationfor refund of one-time taxincaseof Non-Transport
(personalized)vehicleand grantof refundthereofshallbe made by the Commissioner of
Transport,Assam.
3. No refundof one-timetaxin caseof threewheeler transport(commercial)vehicleshallbe
applicable.
Note:
1. The purchaser of personalizedvehiclescostingmore than Rs.6.00 lakh who prefer
payment of one-timetaxin slabs,shallhave topay the one-timetaxfor remaining
period immediatelyafterexpiry of the taxespaid;failingwhich a fine of Rs.5/-per
diem shallbe leviedfrom thedue dateforpaymentofTax.
2. Incaseof non-transport(personalized)vehicles( 2,3,&4 wheelers) afterpaymentof
one-timetax(OTT)ata timeor in two slabs(4 wheelers above costpricesRs.6.00
lakh),asthe casemay be no paymentof furthertaxshallbe applicable;butrenewal of
registrationshallhave tobe made under Rule,52 Cl) of CMV Rule,1989 by paying
required feeunder Rule81 of CMV Rules,1989.
3. In caseof non-transport(personalized)vehicle,taxesshallbe leviedfrom the dateof
saleof the vehicleby the Dealer. One delayof registrationfor a period more than 7
daysfrom the dateof saleof a vehicle,a fineof Rs.5/-per day shallbe leviedfrom
thedateof salein caseof both non-transportand transportvehicle.
4. Non- transport(personalized)vehicleof theofficersof the Armed forcesand Central
Government 1undertaking who are coming tothe Statetemporarilyon transferin
serviceare exempted from paymentof MY Tax, pro ided he has paid the OTT of the
vehiclein theother State.
SCHEDULE-II
ARTICLE NO.I:PASSENGER VEHICLES FOR COMMERCIAL PURPOSE
SI. tDescriptionof Vehicle AnnualTax QuarterlyTax
No.
1 Three Wheeler with Rs.1500.00 Rs.400.00
passengercarryingcapacity
upto3 excludingdriver
persons
2 Three Wheeler with Rs.3000.00 Rs.800.00
passengercarryingcapacity
4 personsupto7 persons
3 4 Wheeler vehicleswith Rs.I000.00
passengercarrying IRs.4000.00
capacityupto6 persons
tooperateinone Cityor
a Region
4 4 Wheeler vehicleswith Rs.6500.00 Rs.1650.00
passengercarrying
capacityupto6 personsto
operateallover the State

SI.No. Description of Vehicle Annual Tax QuarterlyTax
1 2 3 4
1 Notexceeding2 M.T. ~s.1000.00 Rs.250.00
2 Exceeding2 M.T. 1Rs.2000.00 Rs.500.00
but notexceeding
SM.T.
3 Exceeding5 M.T. Rs.4000.00 Rs.I000.00
but notexceeding
9M.T.
4. Exceeding9 MT 1Rs.6000.00 Rs.1500.00
1332 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015
5 Vehicles with Rs.!900.00
passenger carrying Rs.7500.00
capacityupto !0
persons
6 Vehicles with Rs.2800.00
passenger carrying Rs.l!000.00
capacityupto 13
persons
7 Vehicles with passenger Rs.12000.00 Rs.3000.00
carryingcapacityupto 14 to
30 persons
8 Vehicles with passenger Rs.14,400.00 Rs.3600.00
carryingcapacitymore than + Rs.130.00 for T Rs.33.00 for
30 persons everyadditional every additionalseat
seatabo e 31 abo e 3J
9 Omni Tourist Bus Rs.18,000.00 Rs.4500.00
10 Deluxe / Super Deluxe Rs.14,400.00 Rs. 3600.00
ExpressBus -Rs. 1 .00 for -r«.37.00I
e er:seatabove 3I for every seat
I
Iabove 31.
11 AllAssam Super ,
Deluxe Contract Rs.-5000.00 Rs.13,750.00
Carriage I
ArticleNo.-11Tractors
SI.No. Descriptionof ~nnual Tax QuarterlyTax
vehicle
1 Light trailer,
carryingcapacity Ills.1000.00 Rs.2S0.00
lessthan 2 MT
2 Medium trailer,
carrying capacity ~s.2000.00 Rs.SOO.OO
above 2 MT upto
5 T
ArticleNo. IIITrailors

passengercarrying s.I000.00
capacityupto13
persons
7 Vehicleswith passenger Rs.12000.00 Rs.3000.00
carryingcapacityupto14to
30 persons
8 Vehicleswith passenger Rs.14,400.00 Rs.3600.00
carryingcapacitymore than + Rs.130.00for Rs.33.00 for
30 persons veryadditional veryadditionalseat
eatabove 31 bove 31
9 Omni TouristBus Rs.18,000.00 Rs.4500.00
10 IDeluxe/ uper Deluxe Rs.14,400.00 Rs.3600.00
Expre sBus "1""Rs.145.00for Rs. 37.00
e 'er:seatabov e 3 1 foreveryseat
I above 31.
11 AllAssamSuper
DeluxeContract Rs.-5 000.00 Rs.13,750.00
Carriage
ArticleNo.-11Tractors
SI.No. Description of Vehicle Annual Tax QuarterlyTax
1 2 3 4
1 Notexceeding2 M.T. IRs.1000.00 Rs.250.00
2 Exceeding2 M.T. Rs.2000.00 Rs.500.00
but notexceeding
5M.T.
3 Exceeding5 M.T. Rs.4000.00 Rs.I000.00
but notexceeding
9M.T.
4. Exceeding9 MT tRs.6000.00 Rs.1500.00
Article o.IIITrailors
SI. o. Descriptionof nualTax uarterlyTax
ehicle
1 Light trailer
carryingcapacity .1000. Rs.250.00
lessthan 2 .IT
2 Medium trailer
carrying capacity Rs.2 Rs.500.00
above 2 MT upto
5MT
3 Heavytrailer, Rs.1000.00
carrying capacity
above 5 MTbut not
exceeding9 MT
4 Exceeding 9 .1T .6000.00 Rs.1500.00

THEA SAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1333
ARTICLE NO.:IV MECHA ICAL CRA E MOUNTED 0 MOTOR VEHICLE
SI. Description of Vehicle Annual Tax QuarterlyTax
No.
1 Notexceeding3 MT Rs.5000.00 Rs.1250.00
2 Exceeding3 MT Rs.8000.00 Rs.2000.00
butnot
exceeding5 MT
3 Exceeding5 MT Rs.12000.00 Rs.3000.00
butnot
exceeding9 MT
4 Exceeding9 MT Rs.14000.00 Rs.3800.00
ARTICLE o. V:Vehicle usedfor Carriage of goods (General unrestricted(Goods,
Water tanker etc.)
AnnualTax IQuarterl Tax
Sl.
o.
De criptionof I
ebicle
(General Good
Truck)
1 Authorizedto
carry1MT or
less
Rs.2400.00 Rs.600.00
Exceeding1 MT to
3MT2 Rs.4600.00 Rs.1150.00
3 Exceeding3 MT to
9MT
Rs.4600.00
+Rs. 950.00
for every
additional 1
MT above 3
MT
Rs.1150.00
+Rs. 235.00
for every
additional 1
MT above 3
MT
4 Exceeding9 MT Rs.10,800.00
+ Rs.350.00
for every
additional1
MTabove 9
MT
Rs.2700.00
+ Rs.85.00 for
every
additional 1
MTabove9MT
Rs.13,500.00
+Rs. 470.00
additional1
MT and above
12MT
5 Authorizedto
carry12 MT and
above
Rs.3375.00
+ Rs.115.00
for every
additional1
Tabove 12
.IT

l.D criptionof ehicle Annual Tax QuarterlyTax
No.
1 Notexceeding3 MT Rs.5000.00 Rs.1250.00
2 Exceeding3 MT Rs.8000.00 Rs.2000.00
butnot
exceeding5 MT
3 Exceeding5 MT Rs.12000.00 Rs.3000.00
butnot
exceeding9 MT
4 Exceeding9 MT Rs.14000.00 Rs.3800.00
I SL De criptionof
'0. ehicle AnnualTax Quarterl Tax
(General Good
True )
1 Authorized0 Rs.2400.00 Rs.600.00
carry _ IT or
less
2 Exceeding1 Tto Rs.4600.00 Rs.1150.003MT
3 Exceeding3 MT to Rs.4600.00 Rs.1150.00
9MT +Rs. 950.00 +Rs. 235.00
for every for every
additional 1 additional 1
MT above 3 MT above 3
MT MT
4 Exceeding9 MT Rs.10,800.00 Rs.2700.00
+ Rs.350.00 f+-Rs.85.00 for
for every every
additional1 additional1
MTabove 9 MTabove9MT
MT
5 Authorizedto Rs.13,500.00 Rs.3375.00
carry12 MT and +Rs. 470.00 + Rs.115.00
above additional1 for every
MT and above additional1
12MT MTabove 12
MT
ARTICLE o.V:Vehicle usedfor Carriage of goods (General unrestricted(Goods,
Water tanker etc.)

ljJ4
ARTICLE NO. VI :Vehicle usedfor Carriage of PetroleumProducts,LPG,CNG
and HazardousGoods
SI. Description of Vehicle
No. General Goods Truck iAnnualTax QuarterlyTax
1 Authorizedtocarry Rs.12000.00 Rs.3000.00
lessthan9 MT
2 Authorisedtocarry Rs.14400.00 Rs.3600.00
exceeding9 MT
3 Authorisedtocarry Rs.16,500.00 Rs.4125.00
12 MT and above +Rs. + Rs.125.00 or
500.00 for every additionalI
every MT above 12 .T
additional
) MT above 12
MT
I
(i)The Tax payable under cheduJeIIarticleI
(ii)The Tax payable under ScheduleIIarticleV
ARTICLE NO. VIII ;-Any Other Vehicle
The Annual Rateof Tax in caseof any other vehicle(Non Transport &
Transport ) not covered under any categorymentioned above suchas - Dumper / Tipper ,
Excavator,Hydrauliccrane, Camper Van ,Cash Van ,Mobile Canteen, Mobile Workshop,
Mobile Clinic,Fork- lift,Tow - truck,Mobile Rig ,Mobile Cementing Unit & any other truck
mountedmachineriesetc..@ 2.00% of thecostof thevehicleexcluding T.
NOTE ;-
1. Annual Tax :-Means Taxes due for payment for a period of 12 (twelve)
continuousmonths which may be consideredeither on the basisof calendar
year or financialyear.
The AnnualTax for Commercial Vehicleshallbe consideredfor a period of12
Calender months from 1stday ofthemonth of paymentof tax.
Liabilitytopay
arrearsof Tax
ofa Person
succeedingto
transferof
theownership,
possessionor
controlof motor
vehicles.
2.(a) Ifthetaxleviablein respectof any motorvehicleremains unpaid by
any person liablefor paymentthereofand suchperson before having
paid thetaxhas transferredthe ownership of suchvehicleor has
ceasedtobe in possessionor controlof suchvehicle,the person to
whom theownership of thevehiclehas tobe or theperson /company/
financierwho has possessionor controlof suchshallbe liabletopay
thesaidtaxtothetaxationauthority.

--- ~-
Authorized tocarry Rs.12000.00 Rs.3000.00
lessthan 9 MT
2 Authorised tocarry Rs.14400.00 Rs.3600.00
exceeding 9 MT
3 Authorised tocarry Rs.l6.500.00 Rs.4125.00
12 MT and above +Rs. + Rs.125.00 for
500.00 for every additional I
every MT above 12 MT
additional
I MT above 12
MT
(i)The Tax payable under ScheduleIIarticleI
(ii)The Tax payable under ScheduleIIarticleV
ARTICLE NO. VIII :-Any Other Vehicle
The Annual Rateof Tax in caseof any other vehicle(Non Transport &
Transport ) not covered under any categorymentioned above suchas - Dumper / Tipper ,
Excavator,Hydrauliccrane, Camper Van ,Cash Van ,Mobile Canteen, Mobile Workshop,
Mobile Clinic,Fork- lift,Tow - truck,Mobile Rig ,Mobile Cementing Unit & any other truck
mountedmachineriesete..@ 2.00% of thecostofthevehicleexcluding AT.
OTE:-
l. Annual Tax ;-Means Taxes due for payment for a period of 12 (twelve)
continuousmonths which may be consideredeither on the basisof calendar
year or financialyear.
The AnnualTax for Commercial Vehicleshallbe consideredfor a period of 12
Calender months from 1siday of themonth of paymentof tax.
Liabilitytopay
arrears0 fTax
ofa Person
succeedingto
transferof
theownership,
possessionor
controlof motor
vehicles.
2.(a) Ifthetaxle'iablein respectof any motorvehicleremains unpaid by
an person lia ie or pa rnentthereofand suchperson before having
paid the axhas sferredthe ownership of suchvehicleor has
ceasedtobe .n •0_ - on or 0 01 of suchvehicle,the person to
whom theowne . of':e .e . lehas tobe or theperson /company/
financierwho has po 01of suchshallbe liabletopay
thesaidtaxtothe ax '0.
(b) Nothing containedin thi tai
liabilitytopay 0 saidtaxof
or has ceasedto e in 10.:
eemed toaffectthe
o h transferredthe ownership
•010 S eh ehi le.

THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1335
3.Incaseof Transport Vehicleunder categoryof Taxation Schedule-Il
Article-II IIIIlIIIVNNIIVII NIII,ifthe registeredowner failstopay the
Annual I Quarterlytaxon due dateor within the grace period as provided
under the AMV TaxationAct,1936, theRegisteredowner shallbe leviedwith
a fineRs.5/-per day for defaultingperiod (includingthegraceperiod).
4. (a) Every Registeredowner of a Transport (Commercial) vehiclenot
covered by one-time tax,while withdrawing the vehicle from use by
submittingFrom-'H'to get temporary exemption of Taxes, shallhave to
deposita sumof Rs.501-asapplicationfee.
(b) In the eventof failureon the partof the registeredowner of a vehicleto
apply within due time for extensionof From-'H'already submitted,the
registering authoritymay extend the From -'H' on applicationof the
registeredowner for furtherperiod afterrealizinga fine of Rs.5/-per day of
default.
5. In caseof theftof vehicle(commercial)registeringauthoritymay exempt
furtherpayment of taxesof the vehiclefrom the dateImonth of the thefton
the basis of finalPoliceReport and report of InsuranceCompany regarding
settlementof theclaim.
6. In assessmentof M.V. Tax Taxes in caseof Truck mounted vehicleI
Machinery; the costof chassisand the costof Machineries I Equipments
upon thetruckshallbe takenintoaccount.
7. InadditiontoAMY taxpayable under thisNotificationthe owner or person
having possessionor controlof Motor Vehicle shallpay any taxor penalty
payable under thisActfor any period thatcomesintoeffectfrom the dateof
Notificationissuedunder theprovisionof the AssamMotor Vehicle Taxation
Act,1936 atsuchratesasapplicabletosuchvehiclesfrom timetotime."
S.M. BUZAR BARUAH,
SecretarytotheGovernmentofAssam,
LegislativeDepartment,Dispur.

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