LexThe Delhi Motor Vehicles Taxation Act 1962
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Open in Lexace · Ask the AI about this actDELHI MOTOR VEHICLES TAXATION ACT,1962
1
DELHI
MOTOR VEHICLES T AXATION ACT , 1962
(AS AMENDED)
COMPILED BY
SECRET ARIAT BRANCH
TRANSPORT DEPARTMENT
GOVT . OF N.C.T . OF DELHI
DELHI MOTOR VEHICLES TAXATION ACT,1962
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THE DELHI MOTOR VEHICLES TAXATION ACT, 1962
(NO. 57 OF 1962)
[15th December, 1962]
An Act to impose a tax o n Motor Vehicles in the Union Territory of Delhi for
other matter connected therewith.
Be it enacted by Parliament in the Thirteenth Year of the Republic of India as
follows:-
1. Short title, extent and commencement. - (1) This Act may be called the
Delhi Motor Vehicles Taxation(Amendment) Act, 2004.
(2) It extends to the whole of the 1{National Capital Territory of Delhi}.
(3) [It shall come into force on such date as the 2{Lieutenant Governor of the
National Capital Territory of Delhi } may, by notifica tion in the Official Gazette,
appoint.]#
2. Definitions.- In this Act, unless the context otherwise requires-
3{ (a) „Delhi‟ means the National Capital Territory of Delhi;}
4{ (b) „Government‟ means the Lieutenant Governor of the National Capital
Territory of Delhi appointed by the President under article 239 and designated as
such under article 239 AA of the Constitution;}
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1,2 ,3 & 4-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.
DELHI MOTOR VEHICLES TAXATION ACT,1962
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(c) “prescribed” means prescribed by rules made under this Act;
(d) “quarter” means a period of three months commencing on the first day of April,
the first day of July, the first day of October or the first day of January in each
year;
(e) “registered owner” means the person in whose name a motor vehicle is
registered under the Motor Vehicles Act, 1988 (59 of 1988);
(f) “tax” means the tax levied under this Act;
(g) “taxation authority” means an y person or authority appointed by the
5{Government} by notification in the Official Gazette to exercise „the powers and
perform‟ the duties conferred or imposed upon a taxation authority by or under,
this Act;
(h) “token means a ticket to be displayed o n a motor vehicle as an indication that
the tax has been duly paid or that no tax is payable:
(i) “year” means the financial year;
(j) all words and expressions used, but not, defined in this Act, and defined in the
6{Motor Vehicles Act, 1988, [59 of 1988] } shall have the meanings respectively
assigned to them in that Act.
7 [3. Levy of tax.-(1) Subject to the other provisions of this Act on and from
the commencement of the 8{Delhi Motor Vehicles Taxation (Amendment) Act
2004} there shall be levied and collected on:-
(a) all motor vehicles described in column (1) of Part A of Schedule I and used or
kept for use in Delhi, a tax at the rate specified in the corresponding entry in
column (2) of the said Part;
(b) all motor vehicles described in column (1) of Part B of Schedule I and used or
kept for use in Delhi,
5, 6 &8-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.
7-Section 3 renumbered as sub -section (1) & sub -section (2) vide The Delhi Motor Vehicles Taxation
(Amendment) Act, 1983.
DELHI MOTOR VEHICLES TAXATION ACT,1962
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(i) on their first registration in Delhi, a one time tax at the amount specified in the
corresponding entry in column (2) of the said Part;
9{ (ii) the same having been earlier registered in Delhi or in any other State, then
having regard to the mon th of there first registration in Delhi or, as the case may
be, in that other State, a one time tax which shall be equal to the amount specified
in column (2) of Part B of Schedule I, minus the proportionate amount at one-tenth
of the tax so calculated o f each completed year from the month of first
registration of motor vehicle;}
Provided that where such motor vehicles are more than ten years old from the date
of their first registration, the owner‟s thereof shall apply to the taxation authority
for an endorsement therein to the effect that the motor vehicles are more than ten
year‟s old and there use or keeping for use in Delhi do not attract any tax.
10{Provided further that the Government by notification in the Official Gazette
change from time to time the description of motor vehicles in column (1) of Part B
of Schedule I.}
11{ (2) the Government may by notification in the Official Gazette, increase or, as
the case may be, decrease from time to time, the rate specified in Schedule I, i n
relation to any motor vehicles:
Provided that any such increase or, as the case may be , decrease shall not apply
in respect of a motor vehicle specified in Part B of the said Schedule on which
one time tax has been levied and collected.}]
4 Declaration and payment of tax.- (1) Every registered owner or person having
possession or, control of a motor vehicle used or kept for use in Delhi shall fill up
and sign a declaration in the prescribed form stating the prescribed particulars and
shall deliver the same to the taxation authority within the prescribed time.
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9 & 11-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.
10-Inserted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.
DELHI MOTOR VEHICLES TAXATION ACT,1962
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(2) the tax to which a registered owner or person having possession or, control of
a motor vehicle appears by such declaration to be liable under section 3 shall be
paid by him-
(a)where such vehicle is described in Part A of Schedule I-
(i) for a year at the rate specified in the corresponding entry in column (2) thereof
(hereinafter refer to as the annual rate); or
(ii)for one or more quarters, at one –fourth of the annual ra te for each quarter; or
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 part thereof included in such
period; or
12{ (b) where such vehicle is described in part B of Schedule I, a one time tax at the
amount specified in the corresponding entry in column (2) in the said part or, as
the case may be, the amount specified in sub clause (ii) of clause (b) of sub
section (1) of section 3.}
(3) the tax shall be paid with in such time and such manner as may be prescribed.
(4) in calculating the tax due for any period less than one year, fraction of a rupee
shall be counted as a rupee.
5.Issue of token.- (1) when a person pays the amount of tax leviable under section
3 in respect of any motor vehicle or proves to the satisfaction of the taxation
authority that no such tax is payable in respect of such vehicle, the taxation
authority shall-
(a) issue to such person a token in the prescribed form specifying therein the period
for which such tax has been paid or that no such tax is payable, and
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12-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.
DELHI MOTOR VEHICLES TAXATION ACT,1962
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(b) specify in the certificate of registration granted, in respect of the vehicle under
the 13{Motor Vehicles Act, 1988}, or in case of vehicle not registered under that
Act, in a certificate in such form as may be prescribed, that the tax has been pa id
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 to tax under this Act shall be used or kept for use in
Delhi unless the registered owner or the person ha ving possession or control of
each vehicle has obtained a valid token in respect of that vehicle, and that token is
displayed on the vehicle in the prescribed manner.
6.Additional declaration.- (1) When a motor vehicle used or kept for use in Delhi
is a ltered or is proposed to be used in such manner as to render the registered
owner or the person who has possession or control of such vehicle liable to the
payment of additional tax under section 7, such owner or person shall fill up, sig n
and deliver i n the manner provided in sub -section (2), an additional de claration
and shall, along with such additional declaration (accompanied by the certificate of
registration in respect of such motor vehicle), pay to the taxation authority an
additional tax paya ble under the section which he appears by such additional
declaration to be liable to 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 a uthority after being
duly filled up and sig ned 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) In receipt of the additional tax under sub -section (1), the taxation authority
shall issue to the registered 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.
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13-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.
DELHI MOTOR VEHICLES TAXATION ACT,1962
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7.Liability for additional tax.- When any motor vehicle in respect of which a tax
for any period is payable or has been paid, is altered during such period, or
proposed to 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 registered
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 propose d 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 bef ore the alteration or use of the vehicle for that portion ,
and until such additional tax has been paid, the taxation authority shall not grant a
fresh token in respect of the vehicle so altered or proposed to be so used.
Explanation- In calculating t he unexpired portion under this section any broken
period in a month shall be considered as a full month.
8. Production of certificate of insurance. Every registered 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 authority a valid certificate of
insurance in respect of the vehicle complying with the requirements of 14{Chapter
XI of the Motor Vehicles Act, 1988 (59 of 1988)}.
9.Liability to pay arrears of t ax of person succeeding to the ownership ,
possession or control of motor vehicles. - (1) If the tax leviable in respect of any
motor vehicle remains unpaid by any person liable for payment thereof and such
person before having paid the tax has transferred the ownership of such vehicle or
has ceased to be in possession or control of such vehicle, the person who has
possession or control of such vehicle shall be liable to pay the said tax to the
taxation authority.
(2) Nothing contained in this section s hall be deemed to affect the liability to pay
the said tax of the person who has transferred the ownership or has ceased to be in
possession or control of such vehicle.
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14-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.
DELHI MOTOR VEHICLES TAXATION ACT,1962
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10 Refund of tax.- (1) When any person who has paid the tax in respect of a motor
vehicle produces before the taxation authority a certificate sighed by the
registering authority stating that the tax 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 authority and subject to such conditions as may be
prescribed, be entitled to a refund,-
(a) In a case where payment of tax has been made in accordance with clause (a)
of sub -section (2) of section 4, for each complete month of th e 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; and
15{(b)In a case where payment of tax has been made in accordance with clause
(b) of sub -section(2) of section 4, at the rate specified in Part B of Schedule I
or, as the case may be, sub-clause (ii) of clause (b) of sub-section (1) of section
3}.
(2) When any person has paid the tax in respect of a motor vehicle and the vehicle
is removed outside Delhi before the expiry of the period for which the tax has
been paid and taxed in another State or the registration of such vehicle is
cancelled before the exp iry of the period for which the tax has been paid, such
person shall, on an application made in that behalf to the taxation authority and
subject to such conditions as may be prescribed, be entitled to a refund,-
(a) In a case where payment of tax has been made in accordance with clause (a) of
sub-section (2) of Section 4, for each complete month of the period for which such
tax has been paid, and during which the vehicle was removed from Delhi or such
vehicle‟s registration is cancelled, of an amount equal to one-twelfth of the annual
tax payable in respect of such vehicle; and
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15-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004..
DELHI MOTOR VEHICLES TAXATION ACT,1962
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16{ (b) In a case where payment of tax has been made in accordance with a clause
(b) of sub-section (2) of section 4, at the rates specified in Part B of Schedule I or,
as the case may be, sub-clause (ii) of clause (b) of sub-section (1) of section 3}.
(3) Where the rates of tax leviable under part B of Schedule I are increased 17{ or
as the case may be, decreased } by notification in the official Gazette under sub -
section (2) of section 3, the 18{ Government}may, from time to time, by the same
notification or by a separate notification in the official Gazette, correspondingly
increase the rates of refund payable under this section and the refund of tax
payable, in respect of the vehicles registered on or after the date of such
notification shall be at such increased rates.
11. Penalty payable when tax not paid. - When any registered owner or any
person who has possession or control of any motor vehicle used or kept for use in
Delhi is in default in making a payment of the tax, the taxati on authority may
direct that, in addition to the amount of arrears, a sum not exceeding the annual
tax payable in respect of such vehicle shall be recovered from him by way of
penalty.
12.Arrears of tax and penalty recoverable as arrears of land revenue .-(1) Any
tax due and not paid as provided for by or under this Act and any sum directed to
be recovered by way of penalty under section 11 shall be recoverable in the same
manner as an arrear of land revenue.
(2)The motor vehicle in respect of which the t ax is due or in respect of which any
sum has been directed to be recovered as penalty under section 11, or its
accessories may be distrained and sold in pursuance of this section whether or not
such vehicle or accessories is or are in the possession or control of the person liable
to pay the tax or penalty.
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16 & 18-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.
17-Inserted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.
DELHI MOTOR VEHICLES TAXATION ACT,1962
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13. Exemptions.-(1) Where the registered owner or the person having possession
or control of a motor vehicle is an agriculturist and that motor vehicle has been
designed for agricultural operation s and is used solely for such operations in
relation to his own land then, that vehicle shall be exempt from the payment of the
tax.
Explanation.- For the purposes of this sub -section the expression “agricultural
operation” includes.-
(i) tilling, sowing, harvesting, crushing of any agricultural produce or any other
similar operation carried out for the purpose of agriculture;
(ii)transport of manure, seeds, insecticides and other like articles required for
work in the land or from the market to the land; and
(iii) transport of any agricultural produce from the land to the place of storage
or from the place of storage to the market.
(2) When the registered owner or the person having possession or control of a
motor vehicle has given previous intimation in w riting to the taxation authority
that the motor vehicle would not be used in any public place for a particular
period, being not less than one month, and deposits the certificate of registration
of such motor vehicle with the taxation authority and obtai ns an acknowledgement
therefore from that authority, he shall be exempt from the payment of the tax for
the period.
(3) Where the 19{Government} is of opinion that it is necessary or expedient in the
public interest so to do, he may, by notification in th e official Gazette, and subject
to such conditions as he may specify in the notification, exempt either totally or
partially any class of motor vehicles other than those falling under sub -section (1)
or any motor vehicles belonging to any class of per sons from the payment of the
tax.
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19-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.
DELHI MOTOR VEHICLES TAXATION ACT,1962
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14.Reduction of tax in cases of certain m otor vehicles. -Where the registered
owner of a motor vehicle used or kept for use in Delhi is a cooperative society
registered under any law relating to co -operative societies for the time being in
force, the tax payable in respect of that motor vehicle shall be one half of the rates
specified in Schedule I, if the taxation authority is satisfied, after such enquiry as it
deem fit, that.-
(i) the co-operative society is solely engaged in the business of transport of goods
or passengers or both from one place to another in motor vehicles;
(ii) at least seventy -five percent of the members of the cooperative society are its
employees; and
(iii) at least fifty percent of the members of the co -operative society are not
related to each other; and
(iv) the motor vehicle is used or kept for use exclusively for the purpose of the co -
operative society.
Explanation.- For the purpose of this section a member shall be deemed to be
related to any other member if that member is the husband, wife, brother or si ster
or any lineal ascendant or descendant of that other member.
15. Effect of payment of tax in other States with respect to motor vehicles
brought into Delhi.- Where in respect of a motor vehicle the tax payable under
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 Delhi for use during that
period, then,-
(i) no tax under this Act shall be payable in respect of that motor vehicle; and
(ii) that token issued in that State in respect of that motor vehicle 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 Delhi, whichever is shorter;
Provided that the regi stered owner or the person having possession or control of
the motor vehicle complies with the provisions of sub-section (1) of section 4.
DELHI MOTOR VEHICLES TAXATION ACT,1962
12
16 Appeal. -(1) Any person who is aggrieved by any order or direction of the
taxation authority may file an appeal bef ore 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 as may be prescribed.
(3)Every decision on such appeal shall be final and shall n ot be called in question
in any court of law.
17.Powers of police officers and other officers. - Any police officer in uniform,
not below the rank of Sub -Inspector or any 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 stationary so long as may reasonably be necessary, for the
purpose of satisfying himself that the amount of tax in respect of such vehicle, has
been paid.
18.Penalty for incomplete and untrue declaration etc.
Whoever-
(a) delivers in respect of a motor vehicle a declaration or additional declaration
wherein the particu lars 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 17 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 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 a sum equal
to twice the annual tax payable in respect of such vehicle.
19.Other penalties.- whoever contravenes any of the provisions of this Act or the
rules made thereunder other than those punishable under sec tion 18 shall on
DELHI MOTOR VEHICLES TAXATION ACT,1962
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conviction be punishable with fine which may extend to one hundred rupees and in
the event of such person having been previously convicted of an offence under
this section, with fine which may extend to two hundred rupees.
20{20.Utilization of the proceeds of tax. The proceeds of the tax collected under
this act (which shall form part of the consolidated fund of India)reduced by the
cost of the collection as determine by the Central Government shall, if parliament
by appropriation made by law in this behalf so provides, be paid to,-
(i) the Municipal Corporation of Delhi established under Section 3 of the Delhi
Municipal Corporation Act,1957;
(ii) the New Delhi Municipal Committee established under Section 11 of the
Punjab Municipal, Act, 1911, as extended to Delhi, and
(iii) the Cantonment Board, Delhi, constituted under the Cantonments Act, 1924,
for the performance of their respective functions under the said Acts and the
payment shall be made in such proportion as may be prescribed”}
21. Trial of offences .- No court inferior to that of a 21{Metropolitan Magistrate}
shall try an offence punishable under this Act.
22. Protection for bona fide acts. - No prescription suit or other proceedings shall
lie against the taxation author ity or any other authority for anything in good faith
done or intended to be done under this Act.
23. Power to make rules.- (1)The 22{Government} may, subject to the condition of
previous publication, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing provision,
the 23{Government}may make rules for all or any of the following matters,
namely:-
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20- Substituted vide Delhi Motor Vehicles Taxation (Amendment)Act,1965
21,22 & 23-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.
DELHI MOTOR VEHICLES TAXATION ACT,1962
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(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 4 or section 6, as the case may be:
(c ) the form of the tax token and the manner in which the tax token shall be
displayed in the motor vehicle under section 5.
(d)The conditions subject to which refund of tax may be allowed under section 10;
(e) the authority before which, 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 16;
(f) the issue of duplicate tokens and of certified copies of the records of the
taxation authority and the fee chargeable therefore;
(g) any other matter which is to be, or may be, prescribed.
24{ (3) Every rule made under this section and every notification issued under sub-
section (2) of section 3, and sub -section (3) of section 10 shall be laid, as soon as
may be, after it is made or issued, before the House of the Legislative Assembly of
the National Capital Territory of Delhi while it is in session, for a total p eriod of
thirty days which may be compr ised in one session or in two or more successive
sessions, and if before the expiry of the session immediately following the session
or the successive sessions aforesaid, the House agrees in making any modification
in the rule or notification, or the House agrees that the rule should not be made or
the notification should not be issue, the rule or notification shall thereafter have
effect only in such modified form or be of no effect, as the case maybe; so,
however , that any such modification or annulment shall be without prejudice to
the validity of anything previously done under that rule or notification.}
24. Repeal.- (1) On and from the commencement of this Act, the Acts specified in
Schedule II shall stand repealed.
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24-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004. .
DELHI MOTOR VEHICLES TAXATION ACT,1962
15
(2) The repeal of the said Acts by sub-section (1) shall not affect,-
(a) the previous operation of the said Acts or anything duly done or suffered
thereunder; or
(b) any right, privilege, obligation or right conferred, accrued or incurred under any
of the said Acts; or
(c ) any penalty, forfeiture or punishment incurred in respect of any offence
committed against any of the said Acts;
(d) any investigation, legal proceeding or reme dy in respect of any such right,
privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid;
and any such investigation, legal proceeding or remedy may be
instituted, continued or enforced and any such penalty,
forfeiture or punishment may be imposed as if the said
Acts had not been repeated.
(3) Subject to the provisions contained in sub -section (2) and notwithstanding the
repeal of the Punjab Motor Vehicle Taxat ion Act,1924, (Punjab Act 4 of 1924) as
extended to Delhi,-
(i) every declaration delivered under that Act in respect of any motor vehicle shall
be deemed to be a declaration delivered under this Act; and
(ii) every token issued under that Act and valid immediately before the
commencement of this Act, shall continue to be valid after such commencement
for the unexpired portion of the period for which it has been issued.
25.Amendment of section 184, Act 66 of 1957 .- In the Delhi Municipal
Corporation Act, 1957, for section 184, the following section shall be substituted,
namely-
“184. Central Government to pay proceeds of entertainment and
betting taxed to corporation. - The proceeds of the entertainment and
betting taxed collected in Delhi under the provisions of the U.P.
Entertainment and Betting Tax Act, 1937, (U.P. Act 8 of 1937.) as extended
to Delhi (which shall form part of the Consolidated Fund of India) reduced
DELHI MOTOR VEHICLES TAXATION ACT,1962
16
by the cost of collection as determined by the Central Government shall, if
parliament by appropriation made by law in this behalf so provides, be paid
to the corporation for the performance of its functions under this Act.”
25{SCHEDULE I
(See section 3)
PART A
Description of Motor Vehicles Annual rate of tax for
each Motor Vehicle
(1) (2)
Group A Motor Vehicles fitted
solely with pneumatic tyres
Rupees
I. Motor vehicles (including
tricycles) used for transport or
haulage of goods or materials the
registered laden weight of which:-
a) Does not exceed one tonne Six hundred sixty five only
b) Exceeds one tonne but does not
exceed two tonnes
Nine hundred forty only
c) Exceeds two tonnes but does not
exceed four tonnes
One thousand four hundred
thirty only
d) Exceeds four tonnes but does not
exceed six tonnes
One thousand nine hundred
fifteen only
e) Exceeds six tonnes but does not
exceed eight tonnes
Two thousand three
hundred seventy five only
f) Exceeds eight tonnes but does not
exceed nine tonnes
Two thousand eight
hundred sixty five only
g) Exceeds nine tonnes b ut does not
exceed ten tonnes
Three thousand three
hundred twenty only.
h) Exceeds ten tonnes The rates specified in (g)
above plus f our hundred
seventy for every one tone
or part thereof in addition
to 10 tonnes
II Additional tax payable in respect
of vehicles referred to in item -I
used for drawing trailers:-
DELHI MOTOR VEHICLES TAXATION ACT,1962
17
a) For each trailer the registered laden
weight of which does not exceed
two tones
Four hundred sixty five
only
b) for each trailer the registered laden
weight of which exceeds two
tones.
Nine h undred twenty five
only
Provided that two or more vehicles shall not be chargeable under this
Item in respect of the same trailers:-
III. Motor vehicles (including
tricycles) plying for hire and
used for the transport of
passengers when:-
a) Licensed to carry not more than
two (excluding driver)
Three hundred five only
b) Licensed to carry in all more than
two but not more four passengers
(excluding driver and conductor)
Six hundred five only
c) Licensed to carry in all more than
four passengers but not more than
six passengers (excluding driver
and conductor)
One thousand one hundred
thirty only
d) Licensed to carry in all more than
six passengers but not more than
eighteen passengers (excluding
driver and conductor)
One thousand nine hundred
fifteen only
e) Licensed to carry more than
eighteen passengers (excluding
driver and conductor)
The rates specified in (d)
above plus Two hundred
eighty for every passenger
in addition to eighteen
passengers.
IV Motor vehicles owned by
Airlines Companies/Co rporation
for carrying passengers and
staff:-
a) The seating capacity of which does
not exceed four (excluding driver)
Six hundred fifteen only
b) The seating capacity which exceed
four but does not exceed six
One hundred thirty only
DELHI MOTOR VEHICLES TAXATION ACT,1962
18
(excluding driver)
c) The seating capacity which exceed
six but does not exceed eighteen
(excluding driver)
One thousand nine hundred
fifteen only
d) The seating capacity of which
exceeds eighteen
The rate specified in (c)
above plus Two hundred
eighty for each passenger.
e) Break-down vans used for towing
disabled vehicles and tower wagon
used for maintenance of overhead
electric lines.
Nine hundred forty five
only}
26{PART B
Description of Motor Vehicle Amount
(1) (2)
Rupees
Group - A Motor Vehicles fitted solely with
Pneumatic tyres
1. Two wheelers costing upto Rs.
25,000/-
2% of the cost price
2. Two wheelers costing above Rs.
25,000/- and upto Rs. 40,000/-
4% of the cost price
3. Two wheelers costing above Rs.
40,000/- and upto Rs. 60,000/-
6% of the cost price
4. Two wheelers costing above Rs.
60,000/-
8% of the cost price
5. Non Transport category three
wheelers
4% of the cost price
6. Four wheeled and more than four
wheeled motor vehicles costing upto
Rs. 6 lakhs
4% of the cost price
7. Four wheeled and more than four
wheeled vehicles costing above Rs. 6
lakhs and upto Rs. 10 lakhs.
7% of the cost price
8. Four wheeled and more than four
wheeled vehicles costing above Rs.
10 lakhs
10% of the cost price
DELHI MOTOR VEHICLES TAXATION ACT,1962
19
Explanation – For the purpose of above calculation the “cost price” shall mean:
(a) In the case of motor vehicles manufactured in India the basic
manufacturing cost and excise duty plus sales tax without allowing any
cash or trade discount; and
(b) In the case of imported motor vehicles, the price shown in the Bill of
Entry and shall be inclusive of customs duty, sales tax or any other levy,
as may be applicable.
Additional tax payable in
respect of vehicles, if such
vehicles are used for
drawing trailers
(a) For each trailer the registered
unladen weight of which does
not exceed one tone
One Thousand Eight Hundred
Forty only.
(b) For each trailer the registered
unladen weight of which
exceed one tone
Three Thousand Six Hundred
Sixty Five only
Group B Motor Vehicles other than
those fitted sol ely with
pneumatic tyres.
The amount shown in Group A
of this part plus fifty percent
thereof.}
27{PART C}
28{Schedule IA
Schedule IB}
Schedule II
{See Section 24 (1)}
1. The Punjab Motor Vehicles Taxation Act , 1924 (Punjab Act 4 of 1924) as
extended to Delhi.
DELHI MOTOR VEHICLES TAXATION ACT,1962
20
2. The Punjab Motor Vehicles Taxation (Amendment) Act, 1940 (Punjab Act 2
of 1940) as extended to Delhi.
3. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1954 (6 of
1954).
4. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1955 (2 of
1956).
5. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1956 (10 of
1956)
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25 -Substituted vide notification no. F.AO/ACCTTS/1993-94/480-501 dated 12-09-1997
26-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004 & then by
notification no. F.19(52)/Tpt./Sectt./2010/2502,dated 09-06-2010.
27 & 28-Omitted The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.