LexThe Himachal Pradesh Motor Vehicles Taxation Act, 1972
Himachal Pradesh · state statute
Open in Lexace · Ask the AI about this actTHE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT,
1972
ARRANGEMENT OF SECTIONS
Sections:
1. Short title, extent and commencement.
2. Definitions.
3. Levy of tax.
3-A. Levy of special road tax.
3-B. Establishment of Fund for the payment of ex-gratia grant to a
passenger.
3-C. Power to amend the Schedule.
4. Declaration and payment of tax.
4-A. Obligation to make declaration in respect of transport vehicles
to pay special road tax.
5. Issue of tokens.
5-A. Obligation on revision of rates of tax.
6. Additional declaration.
7. Liability for additional tax.
7-A. Owner to furnish security.
7-B. Maintenance of accounts and determination of tax.
7-C. Re-determination of tax.
8. Service of special notice to make declaration and to pay tax.
9. Liability to pay arrears of tax of persons succeeding to the
ownership, possession or control of motor vehicle.
10. Refund of tax.
11. Penalty payable when tax not paid.
12. Arrears of tax and penalty recoverable as arrears of land
revenue.
13. Effect payment of tax in other state with respect motor vehicle
brought into H.P.
14. Exemptions.
15. Appeals.
15-A. Revision.
16. Powers to stop, search and seizure.
17. Offences and penalties.
2 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972
18. Compounding of offence.
19. Cognizance of offence.
20. Bar to jurisdiction of civil and criminal courts in matter of
taxation.
21. Power of State Government to make rules.
22. Repeal and savings.
SCHEDULE-I
SCHEDULE-II
SCHEDULE-III
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THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION
ACT, 1972
(ACT NO. 4 OF 1973)1
(Received the assent of the Governor on the 9th March, 1973 and was
published in the Rajpatra, Himachal Pradesh (Extra-ordinary), dated the 20th
March, 1973, pp. 449-459).
An Act to impose a tax on motor vehicles in the State of Himachal
Pradesh and for other matters connected therewith.
Amended, Repealed or otherwise affected by:-
(1) H.P. Act No. 6 of 19782, assented to by the Governor on the 13th
February, 1978, published in the Rajpatra, Himachal Pradesh
(Extra-ordinary), dated 18th February, 1978, pp. 143-144.
(2) H.P. Act No. 14 of 19793, assented to by the Governor on the
16th June, 1979, published in the Rajpatra, Himachal Pradesh
(Extra-ordinary), dated 19th June, 1979, pp. 1935-1936, effective
from 1st April, 1979.
(3) H.P. Act No. 18 of 19924, assented to by the Governor on the
14th August, 1992, published both in Hindi and English in the
Rajpatra, Himachal Pradesh (Extra-ordinary), dated 17th August,
1992, pp. 2791-2804, effective from 29th April, 1992.
1. For Statement of Objects and Reasons, see the Rajpatra, Himachal Pradesh (Extra-
ordinary), dated the 15th January, 1973, p. 73.
2. For Statement of Objects and Reasons see the Rajpatra, Himachal Pradesh (Extra-
ordinary), dated 3rd January, 1978, p. 8.
3. For Statement of Objects and Reasons see the Rajpatra, Himachal Pradesh (Extra-
ordinary), dated 21st April, 1979, p. 1540.
4. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects
and Reasons see the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 15th July,
1992, pp. 2387 and 2395.
THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 3
(4) H.P. Act No. 15 of 19991, assented to by the Governor on the
14th June, 1999, published both in Hindi and English in the
Rajpatra, Himachal Pradesh (Extra-ordinary), dated 17th June,
1999, pp. 2015-2035.
(5) H.P. Act No. 21 of 20012, assented to by the Governor on the
17th October, 2001 and published both in Hindi and English in
the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 18th
October, 2001, pp. 2923-2932.
(6) H.P. Act No. 6 of 20023, assented to by the Governor on the 22nd
February, 2002, published both in Hindi and English in the
Rajpatra, Himachal Pradesh (Extra-ordinary), dated 26th
February, 2002, pp. 4287-4289.
(7) H.P. Act No. 20 of 20024, assented to by the Governor on the 1st
November, 2002, published both in Hindi and English the
Rajpatra, Himachal Pradesh (Extra-ordinary), dated 11th
November, 2002, pp. 2189-2194.
(8) H.P. Act No. 14 of 20045, assented to by the Governor on the 2nd
August, 2004, published both in Hindi and English in the
Rajpatra, Himachal Pradesh (Extra-ordinary), dated 6th August,
2004, pp. 1461-1470.
(9) H.P. Act No. 2 of 20066, assented to by the Governor on the 5th
February, 2006, published both in Hindi and English in the
Rajpatra, Himachal Pradesh (Extra-ordinary), dated 7th February,
2006, pp. 6749-6754, effective from 1st January, 2000.
1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects
and Reasons see the Rajpatra, Himachal Pradesh, (Extra-ordinary), dated 9th April,
1999, pp. 1235 and 1246. Act came in to force w.e.f. 1st January, 2000 vide
Notification No. TPT-A(3)-3/98, dated 16th December, 1999, published in the
Rajpatra, Himachal Pradesh, (Extra-ordinary), dated 20th December, 1999, p.
4594.
2. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects
and Reasons see the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 21st
August, 2001, pp.. 1985 and1995.
3. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects
and Reasons see the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 19th
December, 2001, pp. 3618 and 3621.
4. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects
and Reasons see the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 28th
August, 2002, pp. 1513 and 1517.
5. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects
and Reasons see the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 24th June,
2004, pp. 953 and 960.
6. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects
Objects and Reasons see the Himachal Pradesh (Extra-ordinary), dated 30th
December, 2005, pp. 5583 and 5588.
4 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972
(11) H.P. Act No. 13 of 20111, assented to by the Governor on the
22nd January, 2011, published both in Hindi and English in
Rajpatra, Himachal Pradesh, dated 27th January, 2011, pp. 8315-
8317.
BE it enacted by the Legislative Assembly of Himachal Pradesh in the
Twenty-third Year of the Republic of India as follows:-
1. Short title, extent and commencement.- (1) This Act may be
called the Himachal Pradesh Motor Vehicles Taxation Act, 1972.
(2) It shall extend to the whole of the State of Himachal Pradesh.
(3) It shall come into force at once.
2. Definitions.- In this Act, unless there is anything repugnant in the
subject or context:-
2[(a) “Commissioner” means the Director of Transport, Himachal
Pradesh, and includes any other officer appointed, by
notification in the Official Gazette, in this behalf by the State
Government;
(aa) “Owner” means the owner of a transport vehicle in respect of
which a permit has been granted or countersigned under the
provisions of Motor Vehicles Act, 1988 (59 of 1988), and
includes:-
(i) the holder of a permit in respect of such vehicle
including the holder of goods carriage permit for
carriage of goods for or in connection with a trade or
business carried on by the permit holder;
(ii) any person for the time being in charge of such vehicle ;
(iii) any person responsible for the management of the place
of business of such owner; and
(iv) a Corporation established under the Road Transport
Corporation Act, 1950 (64 of 1950);]
(b) “prescribed” means prescribed by rules made under this Act ;
(c) “quarter” means a period of three calendar months expiring on
31st March, 30th June, 30th September or 31st December, in
each year;
(d) “registered owner” means the person in whose name a motor
vehicle is registered under the Motor Vehicles Act, 3[1988] ;
1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects
and Reasons see Rajpatra, Himachal Pradesh, dated 16th December, 2010, pp.
7338 and 7341.
2. Substituted for clause (a) vide H.P. Act No. 15 of 1999, effective from 1st January,
2000.
3. Substituted for the figure “1939” vide H.P. Act No. 21 of 2001.
THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 5
1[(dd) “Schedule” means a Schedule appended to this Act;]
(e) “State Government”, means the Government of Himachal
Pradesh;
(f) “taxation authority” means any person or authority appointed
by State Government by notification to exercise the powers
and perform the duties conferred or imposed upon a taxation
authority by or under this Act;
(g) “tax” means the tax levied under this Act;
(h) “tempo” means a three wheeled motor vehicle constructed or
adapted for use for the carriage of goods, or any such motor
vehicle not so constructed or adapted when used for the
carriage of goods solely or in addition to passengers ;
(i) “token” means a ticket to be displayed on a motor vehicle as
an indication that the tax leviable thereon has been duly paid
or that no tax is payable ;
(j) “year” means the financial year;
2[(j-a) “motorcycle/scooter” means a two wheeled motor vehicle,
inclusive of any detachable side car having an extra wheel,
attached to the motor vehicle;
(j-b) “personal vehicle” means a motor vehicle solely used by the
registered owner for his or her personal use and not connected
with any commercial purpose; and
(j-c) “Mini-bus” means any motor vehicle constructed or adapted to
carry not more than thirty passengers, excluding the driver and
conductor for hire or reward.]
3[(j-d) “Collector” means the Collector of the District, and includes
any other officer appointed by the State Government for
performing the functions of the Collector under this Act; and]
4[(j-e) “Price of motor vehicle” in relation to new vehicle means the
amount paid by the purchaser to the dealer or manufacturer for
the purchase of such new vehicle excluding all taxes and the
price of accessories, if any;
(j-f) “Ordinary service stage carriage” means a motor vehicles
constructed or adapted to carry more than six passengers
excluding the driver for hire or reward at separate fairs paid by
or for individual passengers, either for the whole journey or for
stages of the journey having seating space of not less than 375
1. Clause (dd) inserted vide H.P. Act No. 18 of 1992 , w.e.f. 29.4.1992.
2. New clauses (j-a), (j-b) and (j-c) inserted vide H.P. Act No. 21 of 2001.
3. New clause (j-d) inserted vide H.P. Act No. 20 of 2002.
4. Clauses (j-e), (j-f), (j-g), (j-h), (j-i), (j-j) and (j-k) inserted vide H.P. Act No. 14 of
2004.
6 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972
square millimeters for each passenger and minimum leg space
of not less than 254 millimeters;
(j-g) “Semi deluxe service stage carriage” means a motor vehicle
constructed or adapted to carry more than six passengers
excluding the driver for hire or reward at separate fares paid by
or for individual passengers either for the whole journey or for
stages of the journey having seating space of not less than 400
square millimeters for each passenger and minimum leg space
of not less than 330 millimeters;
(j-h) “Deluxe service stage carriage” means a motor vehicle
constructed or adapted to carry more than six passengers
excluding the driver for hire or reward at separate fares paid by
or for individual passengers, either for the whole journey or for
stages of the journey having seating space of not less than 450
square millimeters for each passenger and minimum leg space
of not less than 330 millimeters;
(j-i) “Air conditioned service stage carriage” means a motor vehicle
construct adapted to carry more than six passengers excluding
the driver for hire or reward at separate fairs paid by or for
individual passengers, either for the whole journey or for
stages of the journey having an air conditioning equipment
fitted for regulating the temperature inside such stage carriage;
(j-j) “Night service stage carriage” means a motor vehicle
constructed or adapted to carry more than six passengers
excluding the driver for hire or reward separate fares paid by
or for individual passengers either for the whole journey which
according to the time table allotted/prescribed by the Regional
Transport Authority ply from the originating destination after 5
P.M. and reach terminating destination on or before 5 A.M. the
next day;
(j-k) “Construction equipment vehicle” means rubber tyred
(including pneumatic tyred), rubber padded or steel drum
wheel mounted, self propelled, excavator, loader, mobile
crane, dozer, fork lift truck, self-loading concrete mixer or any
other construction equipment vehicle or combination thereof
designed for off-highway operations in mining, industrial
undertaking, irrigation and general construction but modified
and manufactured with “on or off” or “on and off” highways
capabilities; and].
(k) all other words and expressions used, but not defined in this
Act and defined in 1[the Motor Vehicles Act, 1988 (59 of
1988)], shall have the meanings respectively assigned to them
in that Act.
1. Substituted for the words, figure and signs “the Motor Vehicles Act, 1939 (4 of
1939)” vide H.P. Act No. 15 of 1999, effective from 1st January, 2000.
THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 7
3. Levy of tax.- 1[(1) Subject to the other provisions of this Act, on
and from the commencement of the Himachal Pradesh Motor Vehicles
Taxation (Amendment) Act, 2004, there shall be levied, charged and paid to
the State Government, a tax on all motor vehicles specified in column (2) of
Schedule-I, used or kept for use in Himachal Pradesh at the rate as may be
specified by the State Government, by notification, but not exceeding the rates
specified in column (3) of Schedule-I.
(2) On and from the commencement of the Himachal Pradesh Motor
Vehicles Taxation (Amendment) Act, 2004, there shall be levied charged and
paid to the State Government, a tax on motor cycles/scooters or personal
vehicles, used or kept for use in Himachal Pradesh, for a period of fifteen
years from the date of issue of certificate of registration under sub-section (3)
of section 41 of the Motor Vehicles Act, 1988 (59 of 1988), at the rates as
may be specified by the State Government, by notification, on the basis of the
price of such motor cycle/scooter or personal motor vehicle, subject to the
maximum of ten percent of the price thereof.
(3) Notwithstanding anything contained in sub-section (1), on and
from the commencement of the Himachal Pradesh Motor Vehicles Taxation
(Amendment) Act, 2004, there shall be levied, charged and paid to the State
Government, a tax on motor cabs or maxi cabs which are allowed to be
converted as personal motor vehicles, and on second hand personal motor
vehicles which are to be registered in the State of Himachal Pradesh for the
first time, used or kept for use in Himachal Pradesh , at the rates as may be
specified by the State Government, by notification, subject to the maximum of
ten percent of the price of such motor vehicles to be determined by the
taxation authority after deducting eight percent depreciation per annum from
the original price of the motor vehicle provided that,-
(a) in the case of motor vehicles having original price upto two lacs
fifty thousand rupees, the floor price shall not be less than fifty
thousand rupees, or
(b) in the case of motor vehicles having original price more than
two lacs fifty thousand rupees but not exceeding five lacs fifty
thousand rupees, the floor price shall not be less than one lac
rupees, or
(c) in the case of motor vehicles having original price more than
five lacs fifty thousand rupees but not exceeding ten lacs
rupees , the floor price shall not be less than two lacs rupees, or
(d)) in the case of motor vehicles having original price more than
ten lacs rupees, the floor price shall not be less than four lacs
1. Sub-Section 3(1) substituted and Proviso added at the end of sub-section (2) vide
H.P. Act No. 18 of 1992, effective from 29th April, 1992, section 3(2) omitted
vide H.P. Act No.15 of 1999, for Sub-section (1), sub-sections (1), (2)and (3)
substituted vide H.P. Act No. 21 of 2001 and again section 3 substituted vide H.P.
Act No. 14 of 2004.
8 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972
rupees, or
(e) in the case of two wheelers, the floor price shall not be less than
five thousand rupees.
(4) Notwithstanding anything contained in sub-section (2) and (3), on
and from the commencement of the Himachal Pradesh Motor Vehicles
Taxation (Amendment) Act, 2004,there shall be levied, charged and paid to
the State Government, a tax on motor cycles/scooters or personal motor
vehicles, used or kept for use in Himachal Pradesh, for every further period of
five years from the date of their renewal of certificate of registration under
sub-section (10) of section 41 of the Motor Vehicles Act, 1988, at the rates as
may be specified by the State Government, by notification, but not exceeding
fifty percent of the tax paid at the time of first registration of such motor
cycles/scooters or personal motor vehicles.].
1[3-A. Levy of special road tax.- (1) In addition to the tax levied
under section 3, on and from the commencement of the Himachal Pradesh
Motor Vehicles Taxation (Amendment) Act, 1999, there shall be levied,
charged and paid to the State Government, a special road tax on all transport
vehicles specified in column (2) of Schedule-III, used or kept for use, in
Himachal Pradesh, and, at such rates as may be specified by the State
Government, by notification, but not exceeding the rates specified in column
(3) of Schedule-III of this Act.
2[(2) The rates of special road tax, as may be specified under sub-
section (1), in respect of stage carriages shall be applicable to and charged on
the entire distance covered as per time table fixed by the Regional Transport
Authority and shall be payable monthly by such date as may be notified by
the State Government from time to time.]
(3) Where a transport vehicle is plied without a valid permit or in any
manner not authorised by the permit to be plied, there shall be levied,
charged and paid to the State Government further special road tax in addition
to the tax payable under sub-section (1), on such vehicles at the rates as may
be specified by the State Government, by notification, but not exceeding the
rates specified in column (3) of Schedule-III of this Act.
(4) Where a transport vehicle is registered in a State other than the
State of Himachal Pradesh, enters and is used on any public road, or kept for
use, in the State of Himachal Pradesh, the special road tax shall become
chargeable, on such entry in the prescribed manner.
Explanation.- For the purpose of special road tax levied under this
Act, transport vehicles shall include non-transport vehicles when used as
transport vehicles by the owner.
3-B. Establishment of Fund for the payment of ex-gratia grant to
a passenger.- (1) The State Government shall establish a fund to be called
1. Sections 3-A, 3-B and 3-C inserted vide H.P. Act No. 15 of 1999, effective from
1st January, 2000.
2. Existing Sub-section (2) substituted vide H.P. Act No. 21 of 2001.
THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 9
the State ex-gratia grant to a passenger Fund, and there shall be credited
thereto all sums of money paid to it or all amount of surcharge already
collected under section 3-A of the Himachal Pradesh Passengers and Goods
Taxation Act, 1955 or any grants made by the State Government, for the
purpose of the scheme to be framed and notified under sub-section (2) of this
section.
(2) The State Government shall frame and notify a scheme, in the
Official Gazette, in the prescribed manner, for the purpose of payment of ex-
gratia grant to a passenger.
(3) The State ex-gratia grant to a passenger Fund' shall be maintained
by the Commissioner in the manner, as may be prescribed.
Explanation.- For the purpose of this section, the expression
“passenger” means any person travelling in a transport vehicle, but shall not
include the driver or the conductor or any employee of the owner of the
vehicle travelling in the bonafide discharge of his duties in connection with
the vehicle.
3-C. Power to amend the Schedules.- (1) The State Government
may, subject to the condition of previous publication, by notification,-
(a) amend the rates of tax levied under sections 3 and 3-A specified
in Schedules 1[I and III] ; and
(b) add or delete any motor vehicle specified in Schedules-2[I and
III] and in respect of such vehicles specify or omit the rate of
tax ; and thereupon the said Schedules shall stand amended
accordingly:
Provided that the rate of tax shall not be increased at any one time, by
more than 50% of the rates specified in Schedules 3[I and III], as the case
may be:
4[*************]
(2) Every notification issued under sub-section (1) shall, as soon as
may be, after it is issued, be laid on the Table of the Legislative Assembly.].
4. Declaration and payment of tax.- (1) Every registered owner or
person having possession or control of a motor vehicle used or kept or use in
Himachal Pradesh 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.
1. Substituted for the roman figures, sign and word “I, II and III” vide H.P. Act No.
21 of 2001.
2. Substituted for the roman figures, sign and word “I, II and III” vide H.P. Act No.
21 of 2001.
3. Substituted for the roman figures, sign and word “I, II and III” vide H.P. Act No.
21 of 2001.
4. Second proviso to section 3-C (1) deleted vide H.P. Act No. 21 of 2001.
10 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972
1[(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 column (2) of Schedule-I,-
2[(i) for a year at the rate as notified by the State Government
under sub-section (1) of section 3 of this Act; or]
(ii) for one or more quarters, at one-fourth of the annual rate
for each quarter; or
(iii) for any period less than a quarter expiring on the last day
of the quarter, at one-twelfth of thee annual rate for each
complete month or part thereof included in such period:
Provided that if the registered owner or person having possession or
control of such vehicle wants to pay the tax in advance for more than a year,
he shall be at liberty to do so; or
3[(b)**************]
(3) This tax shall be paid within such time and in 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.
4[4-A. Obligation to make declaration in respect of transport
vehicles to pay special road tax.- (1) In respect of a transport vehicle an
owner shall also be required to make declaration in the prescribed form
stating the prescribed particulars.
(2) The special road tax payable under section 3-A in respect of
transport vehicle shall be paid in the prescribed manner:
Provided that unless the manner is prescribed, the amount of tax
payable quarterly and monthly shall be one-fourth and one-twelfth
respectively, of the annual rates of tax specified in 5[Schedule-I].
5. Issue of tokens.- (1) When a person pays the amount of tax
leviable under 6[sections 3 and 3-A] in respect of any motor vehicle or proves
proves to the satisfaction of the taxation authority that no such tax is payable
in respect of such Vehicle, the taxation authority shall-
1. Sub-section (2) substituted vide H.P. Act No. 18 of 1992, effective from 29th
April, 1992.
2. Existing sub-clause (i) substituted vide H.P. Act No. 20 of 2002.
3. Existing clause (b) deleted vide H.P. Act No. 21 of 2001.
4. New Section 4-A. inserted vide H.P. Act No. 15 of 1999, effective from 1st
January, 2000.
5. Substituted for the words and sign “in Schedule-III, referred to in section 3-A of
this Act” vide H.P. Act No. 14 of 2004.
6. Substituted for the words, figures and letters “section 3” vide H.P. Act No. 15 of
1999, effective from 1st January, 2000.
THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 11
(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
(b) specify in the certificate of registration granted in respect of the
vehicle under the Motor Vehicles Act, 1[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.
Provided that no token in respect of a motor vehicle as defined in
clause (e) of section 2 of the Himachal Pradesh Passengers and Goods
Taxation Act, 1955 (15 of 1955), shall be issued to any person to whom a
registration certificate in respect of such motor vehicle under that Act has not
been granted.
(2) No Motor vehicle liable to tax under this Act shall be used or kept
for use in Himachal Pradesh unless the registered 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.
2[5-A. Obligation on revision of rates of tax.- If as a result of
revision of rates of tax levied under this Act, a motor vehicle or a transport
vehicle, as the case may be, in respect of which tax has been paid, becomes
liable to tax at a higher rate, the owner or any person having possession or
control of the motor vehicle or transport vehicle, as the case may be, shall,
within the time allowed for payment of tax for the following year or quarter
or month thereof, as the case may be, pay additional tax or a sum which is
equal to the difference between the tax already paid and the tax which
becomes payable at the higher rate due to such revision in respect of such
vehicles for the remainder of the complete current month or the quarter or the
year, as the case may be, and the taxation authority shall not issue a fresh
token in respect of such vehicle until such amount of tax has been paid.]
6. Additional declaration.- (1) When a motor vehicle used or kept
for use in Himachal Pradesh is altered 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, sign and deliver[ in the manner
provided in sub-section (2) an additional declaration and shall, along with
such additional declaration (accompanied by the certificates of registration in
respect of such motor vehicle), pay to the taxation authority any additional
tax payable under that section which he appears by such additional
declaration to be liable to pay in respect of such vehicle.
1. Substituted for the figure “1939” vide H.P. Act No. 21 of 2001.
2. Section 5-A inserted vide H.P. Act No. 15 of 1999, effective from 1st January,
2000.
12 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972
(2) The additional declaration shall be in the prescribed form
containing the prescribed particulars and shall be delivered to the taxation
authority after being duly filled up and signed within the prescribed time.
The additional declaration shall indicate clearly also the nature off 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
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.
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 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 or 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 authority 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 full month.
1[7-A. Owner to furnish security.- (1) Where such an owner makes a
default in the payment of tax 2[or penalty] under this Act, for a continuous
period of two months or more, the taxation authority, for the proper
realisation of tax 3[or penalty] levied under this Act, shall, after giving an
opportunity of being heard, require any owner of the motor vehicle to deposit
as security 4[a sum equal to the amount of tax or penalty due from him], in
the manner prescribed.
(2) Where the security furnished by an owner of a motor vehicle
under sub-section (1) is in the form of surety bond and the surety becomes
insolvent or is otherwise incapacitated or dies or the surety withdraws, such
owner shall, within fifteen days of the occurrence of any of the aforesaid
events, inform the taxation authority and shall within thirty days of such
occurrence, furnish a fresh surety bond.
1. Sections 7-A, 7-B and 7-C inserted vide H.P. Act No. 15 of 1999, effective from
1st January, 2000.
2. Inserted vide H.P. Act. No. 20 of 2002.
3. Inserted vide H.P. Act. No. 20 of 2002.
4. Substituted for the words “an amount not exceeding fifty thousand rupees” vide
H.P. Act No. 20 of 2002.
THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 13
(3) The taxation authority may, by an order in writing for good and
sufficient cause and after giving the owner a reasonable opportunity of being
heard, forfeit the whole or any part of the security furnished by such owner
for realising any amount of tax, interest or penalty payable by him under this
Act.
(4) Where by reason of an order under sub-section (3), the security
furnished by such owner is rendered insufficient; he shall make up the
deficiency in such manner and within such time as may be prescribed.
(5) The taxation authority may, on an application by such owner,
release the security furnished by him or any part thereof, if the same is no
longer required to be retained for the purposes of this Act.
1[(6) Where an owner makes default in the payment of tax or penalty
under this Act, for a continuous period of two months or more and makes a
request to allow him to deposit the tax and penalty due, in installments, the
taxation authority may, after obtaining surety bond equal to the amount of tax
or penalty due from him, allow such owner to deposit the outstanding tax and
penalty thereon, in six monthly installments, subject to the condition that such
owner deposits twenty five percent of the amount of tax and penalty due,
immediately as the first installment.].
7-B. Maintenance of accounts and determination of tax.- (1) An
owner of a transport vehicle may be required to maintain such accounts as
may be prescribed and to submit the same to the taxation authority as and
when required.
(2) If the taxation authority is satisfied that tax has not been correctly
paid or the owner has not furnished declaration as provided in sub-section (1)
of section 4-A or has given inaccurate particulars in the declaration, he shall,
after giving the owner a reasonable opportunity of being heard, proceed to
determine the amount of tax due and recover the same.
7-C. Re-determination of tax.- (1) If in consequence of any
information, the taxation authority discovers that the tax due from the owner
has been under-determined or escaped determination in any year, the taxation
authority may, at any time, within five years following the closure of the year
for which re-determination is to be made and after giving the owner, in the
manner prescribed, a reasonable opportunity of being heard, proceed to re-
determine the tax payable.
(2) The taxation authority may, at any time, within one year from the
date of any order passed by him and subject to such conditions as may be
prescribed, rectify any clerical or arithmetical error apparent from the
record.]
8. Service of special notice to make declaration and to pay tax.-
The taxation authority may direct a special A notice to be served upon any
person requiring such person to fill up, sign and deliver to the officer named
1. Sub-section (6) inserted vide H.P. Act No. 14 of 2004.
14 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972
in such notice, a form of declaration, to be left with such notice, stating
whether such person is or is not liable to the payment of any tax and to pay
the tax to which he appears by such declaration to be liable to the person
named therein before the expiration of 14 days from the date of service of
such special notice.
9. Liability to pay arrears of tax 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 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 authority.
(2) Nothing contained in this section shall 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.
10. Refund of tax.- (1) 1[When any person, who has paid the tax
under this Act, proves to the satisfaction of the taxation authority in the
manner prescribed that the motor vehicle or the transport vehicle in respect
of which such tax has been paid, has not been used for a continuous period of
not less than one month since the tax was last paid or when] any person who
has paid the tax in respect of a motor vehicle produces before the taxation
authority a certificate signed 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 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 Himachal 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 authority
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
during which the vehicle was removed from Himachal Pradesh, of an amount
equal to one twelfth of the annual tax payable in respect of such vehicle.
2[(3) xxxxxxxxxxxxxxxxxxxxxxxxx]
1. Substituted for the word “when” vide H.P. Act No. 15 of 1999, effective from 1st
January, 2000.
2. Sub-section (3) inserted vide H.P. Act No. 18 of 1992, effective from 29th April,
1992 and deleted vide H.P. Act No. 14 of 2004.
THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 15
1[(4) where a person is entitled for a refund of the tax under this
section or has paid any amount in excess of the tax due, the taxation
authority may, on the application made to it, adjust the excess amount paid
against other dues which are or may become payable by such person under
this Act.]
2[(5) Where an owner of a motorcycle/scooter/personal vehicle in
respect of which, one-time tax has been paid under sub-sections (2) and (3)
of section 3 of this Act, ceases to be the resident of the State of Himachal
Pradesh and takes along with him such motor cycle/scooter/personal vehicle
or if the ownership of the motorcycle/scooter/personal vehicle is transferred
to a person having residence outside the State of Himachal Pradesh, as the
case may be, then partial refund of one-time tax so paid, shall be allowed as
specified in Schedule-II.]
3[(6) Where any person proves to the satisfaction of the taxation
authority that the tax has been wrongly levied, charged and paid on a motor
vehicle under this Act, the taxation authority shall refund the tax, so paid by
him, after obtaining approval of the Commissioner.].
4[11. XXXXXXXXXXXXXXXXXXXXXX]
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 5[this Act]
shall be recoverable in the same manner as an arrear of land revenue.
(2) When a person neglects or refuses to pay an instalment of tax
within one month from the expiration of the period fixed for such payment
6[or fails to furnish the security under sub-section (1) or (2) of section 7-A of
this Act], the taxation authority may forward to Collector a certificate under
his signatures specifying the amount of the arrears due from the person and
the Collector on receipt of such certificate shall proceed to recover from such
person the amount specified therein as if it were an arrear of land revenue.
(3) The motor vehicle in respect of which the tax is due or in respect
of which any sum has been directed to be recovered as penalty under 7[this
Act], 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.
1. Sub-sec. (4) inserted vide H.P. Act No. 15 of 1999, effective from 1st January,
2000.
2. New sub-section (5) added vide H.P. Act No. 21 of 2001.
3. Sub-section (6) inserted vide H.P. Act No. 14 of 2004.
4. Section 11 omitted vide H.P. Act No. 15 of 1999, effective from 1st January, 2000.
5. Substituted for the words “section 11” vide H.P. Act No. 15 of 1999, effective
from 1st January, 2000.
6. Inserted vide H.P. Act No. 20 of 2002.
7. Substituted for the words “section 11” vide H.P. Act No. 15 of 1999, effective
from 1st January, 2000.
16 THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972
1[13. XXXXXXXXXXXXXXXXXX ]
14. Exemptions.- 2[(1) XXXXXXXXXXXXXXXXX]
3[(2) When the registered owner or the person having possession or
control of a motor vehicle specified in Schedule- I or Schedule- III has given
previous intimation in writing 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 but not more than three months and deposits the certificate of
registration of such motor vehicle along with route permit with the taxation
authority concerned and obtained an acknowledgement thereof, he shall be
exempted from the payment of tax for that period and the taxation authority
shall also inform in writing the Superintendent of Police, Regional Manager,
Himachal Road Transport Corporation concerned and the Director of
Transport, to ensure that such vehicle is not used in any public place during
the specified period.];
(3) Where the State Government is of opinion that it is necessary or
expedient in the public interest so to do, it may, by notification in the Official
Gazette, and subject to such conditions as it may specify in the notification,
exempt either totally or partially any class of motor vehicles 4[*******] or
any motor vehicles belonging to any person or class of persons 5[or any
motor vehicle playing on any route or part thereof] from the payment of the
tax.
6[xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx]
(5) A rebate of 5 per cent shall be allowed to a person who is liable to
pay tax under section 4 if he pays the tax for the entire year in one
instalment.
7[(6) *************]
8[(7) Notwithstanding anything contained in sub-section (1) of section
3 and sub-section (1) of section 3-A, no tax shall be levied, charged and paid
on any transport vehicle specified in column (2) of Schedule-III during the
period of detention and seizure of such transport vehicle for non-payment of
tax under this Act.]
1. Section 13 amended vide H.P. Act No. 15 of 1999 effective from 1st January, 2000
and omitted vide H.P. Act No. 21 of 2001.
2. Existing sub-section (1) alongwith explanation deleted vide H.P. Act No. 6 of
2002.
3. Existing sub-section (2) substituted vide H.P. Act No. 21 of 2001 and again
substituted vide H.P. Act No. 14 of 2004.
4. The words “other than those falling under sub-section (1)” deleted vide H.P. Act
Act No. 6 of 2002.
5. Inserted vide H.P. Act No. 15 of 1999, effective from 1st January, 2000.
6. Sub-section (4) deleted vide H.P. Act No 21 of 2001.
7. Existing sub-clause (6) substituted vide H.P. Act No. 15 of 1999, effective from 1st
from 1st January, 2000 and deleted vide H.P. Act No. 14 of 2004.
8. Sub-section (7) inserted vide H.P. Act No. 2 of 2006.
THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972 17
1[15. Appeals.- (1) An appeal shall lie to the appellate authority
appointed by the State Government in this behalf, against any original order
passed under this Act, within 30 days of the passing of such order or within
such further period as the appellate authority may, for sufficient cause allow:
Provided that no appeal shall be entertained by such authority unless
he is satisfied that the amount of tax assessed and penalty imposed has been
paid:
Provided further that such authority, if satisfied that an owner is
unable to make such payment, may, for reasons to be recorded in writing,
entertain an appeal without such payment having been made.
(2) Save as provided in section 15-A, an order passed by the appellate
authority shall be final.]
2[15-A. Revision.- (1) The Commissioner may, of his own motion,
call for the record of any proceedings which are pending before, or have been
disposed of by, any authority subordinate to him for the purpose of satisfying
himself as to the legality or propriety of such proceedings or order made
therein and may pass such order in relation thereto as he may think fit.
(2) The State Government may, by notification, confer on any of its
officers the powers of the Commissioner to be exercised under sub-section
(1) subject to such conditions, and in respect of such areas, as may be
specified Excerpt shown. Open the full act in Lexace.