The JHARKHAND MOTOR VEHICLE TAXATION (AMENDMENT) ACT, 2020

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Government of Jharkhand 
Transport Department 
 
File  No.- Pari-Vi-357/2011      Ranchi, Date:-.... ................ 
 
Jharkhand Motor Vehicle Taxation (Amendment) Act, 2020 
An Act to amend Jharkhand Motor Vehicle Taxation Act, 2001   
 Be it enacted by the legislature of the State of Jharkhand in the Seventieth (70 th ) year of 
the republic as follows:-  
1. Short title, extent and commencement :- 
(1) This Act shall be called Jharkhand Motor Vehicle Ta xation 
(Amendment) Act, 2020. 
(2) It shall extend to the whole of the State of Jharkhand. 
(3) It shall come into force with immediate effect. 
2. After sub-section (7) of Section-7 of Jharkhand Mot or Vehicles 
Taxation Act 2001, a new sub-section (8) shall be inserted as follows :- 
"(8) The road tax for motor vehicles indicated in P art "C" of Schedule-1 of 
this Act and tractor which is registered before 31.01.2019 shall be paid at the 
rate prescribed in following schedule either one ti me or yearly installment as 
per the rate prescribed in annexed Schedule-1 Part "F". The owner of those 
vehicles may pay tax one time or yearly tax for due  period per year as per 
their convenience. This facility is not available f or vehicle registered after 
31.01.2019. 
Provided that in case of non-payment of one-time ta x or yearly tax 
within specified time (within 30 days) from the dat e of commencement of 
this Act for the vehicles indicated in Schedule-1 P art  "C", Part "F" and 
Tractor & Trailer of Tractor or in case of delayed payment of one-time tax 
or yearly tax, a fine amount at the rate of 2 % per  month of due one-time tax 
or yearly tax shall be levied." 
3. The column-6 of Schedule-I Part-"A" of section-7 of  Jharkhand Motor 
Vehicle Act 2001 shall be substituted as follows:- 
(i)  Extra additional tax at the rate of 3 % of the cost  price of the vehicle 
excluding GST shall be levied in addition to the ra te specified under clause 
A&B column no. 5 i.e. (6+3)=9 % shall be levied fro m the owner of such 
vehicle who already owns a personalized four wheeler in his/her name. 
(ii)  Extra additional tax at the rate of 3 % of the cost  price of the vehicle 
excluding GST shall be levied in addition to the ra te specified under clause 
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A&B column no. 5 i.e. (6+3)=9 % shall be levied fro m the owner of such 
vehicle whose cost price excluding GST is exceeding  15 lakhs and the 
owner of such vehicle doesn't own a personalized fo ur wheeler in his/her 
name. 
(iii)  Those owners of vehicle having four wheeler already  registered in their 
names purchase vehicle whose cost is more than 15 l akhs (excluding GST) 
shall be levied one-time tax (6+3+3)=12% of cost pr ice of such vehicle 
excluding GST. 
 
4. Sub-Section (7) of in section-7 of the Jharkhand Motor Vehicle Taxation 
Act 2001 shall be substituted as follows :- 
"One-time tax at the rate of 4% of cost price of Tractor excluding GST 
shall be levied for 20 years. 
Provided one-time tax at the time of registration o f trailer of a tractor 
shall be liable to pay Rs. 5000 (Five Thousand Rupees) for 20 years. 
Provided further that one time tax shall be levied on already registered 
tractor and its trailer by adjusting the previously paid tax." 
 
5. Insertion of Part-"D", Part-"E" and Part-"F" in Sch edule-I in Section-
7 of Jharkhand Motor Vehicles Taxation Act, 2001. 
(1) Schedule-I Part-"D" under sub-section-2 of Sect ion-7 of Jharkhand 
Motor Vehicles Taxation Act, 2001 shall be inserted as follows:- 
 
SCHEDULE-I, 
Part- "D" 
Rate chart of tax to be paid on vehicles paying one-time tax in  
Schedule-I Part-"C" and Tractor & Trailer of tractor   
(See Sub-section (1) of Section 5 & 7) 
 
Sl. 
No. Stages of Registration 
Vehicles paying one-time tax in 
Schedule-I Part-"C" and 
Tractor & Trailer of tractor   
1 2 3 
 If the Motor vehicle is already 
registered and its age from the first 
registration is 
Percentage of one-time tax levied on 
one-time tax paid at the time of first 
registration  
1 More than one year but less than 
two years 
90% 
2 More than two year but less than 
three years 
80% 
3 More than three year but less than 
four years 
75% 
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4 More than four year but less than 
Five years 
70% 
5 More than Five year but less than 
Six years 
65% 
6 More than Six year but less than 
Seven years 
60% 
7 More than Seven year but less than 
Eight years 
55% 
8 More than Eight year but less than 
Nine years 
50% 
9 More than Nine year but less than 
Ten years 
45% 
10 More than Ten year but less than 
Eleven years 
40% 
11 More than Eleven year but less than 
Twelve years 
40% 
12 More than Twelve year but less 
than Thirteen  years 
40% 
13 More than Thirteen year but less 
than Fourteen years 
40% 
14 More than Fourteen year but less 
than Fifteen years 
30% 
15 More than Fifteen years 30% 
 
(2)  Schedule-I Part-"E" under sub-section-2 of Sec tion-7 of Jharkhand 
Motor Vehicles Taxation Act, 2001 shall be inserted as follows :- 
 
SCHEDULE-I, 
Part- ''E'' 
Rate chart for refund of one-time tax of vehicles paying one-time tax in 
Schedule-I Part-"C" and Tractor & Trailer of tractor    
(See Sub-section (2) of Section-7)  
  
Sl. 
No. Scale of refund 
Vehicles paying one-time tax in 
Schedule-1 Part-"C" and Tractor 
& Trailer of tractor 
1 2 3  
 If after registration,  
de-registration  of the vehicle or 
its exit from the State takes 
place  
Refund of the tax paid as a percentage 
of one-time tax already paid. 
1.  Within one year  70% 
2.  After one year but within two 
years 
60% 
3.  After two year but within 
three years 
50% 
   4 
 
4.  After three year but within 
four years 
40% 
5.  After four year but within 
five years 
30% 
6.  After five year 0 
 
(3)  Schedule-I Part-"F" under sub-section-2 of Sec tion-7 of Jharkhand 
Motor Vehicles Taxation Act, 2001 shall be inserted as follows :- 
 
SCHEDULE-I 
Part- "F" 
Rate chart of Yearly Installment of Motor Vehicles  
(See Sub-section (1) of section 5) 
 
Sl. 
No.  
 
Class of Vehicle 
 One Time Tax rate  of 
motor vehicles 
Rate of Motor Vehicle 
Tax for payment as 
yearly installment 
1  2  3 4 
1  Goods carriage 
excluding Trailers - 
   
 a)  Upto 1000 Kgs 
registered laden 
weight capacity   
i) One time tax of Rs. 9000/ - at 
the time of registration in the 
State for 10 year from the date 
of first registrations shall be 
levied on goods vehicles upto 
1000 kg of weight capacity 
     Provided that one time tax 
payable by such vehicles 
already register 
ed shall be  
calculated after deduction of the 
tax amount already paid  earlier 
     Provided further that no one 
time tax shall be payable if the 
vehicle had already paid more 
than Rs. 9000/- as taxes    
The amount of yearly 
installment will be fixed 
by dividing the addition of 
one-time tax prescribed in 
column-3 plus 66% of 
one-time tax for 10 years. 
   ii)  For goods vehicles more than 
10 years old one-time tax of Rs. 
9,000/- shall be levied for a 
period of every five years 
thereafter shall be levied. 
      Provided that one time tax 
payable by such vehicles shall 
be calculated after deducting 
the tax amount already paid 
after 10 years period or 15 years 
which ever may be applicable 
     Provided further that no one 
time tax shall be payable if the 
vehicle has already paid more 
than Rs. 9000/- as taxes. 
 
The amount of yearly 
installment will be fixed 
by dividing the addition of 
one-time tax prescribed in 
column-3 plus 66% of 
one-time tax for 05 years. 
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 b)  Exceeding 1000 kgs 
but not exceeding 
3000 kgs of 
registered laden 
weight capacity 
i) One time tax of Rs. 7500/ - per 
ton or part thereof at the time of 
registration for a period of 10 
years from the date of first 
registration in the State shall be 
levied on goods vehicles upto 
1001 to 3000 Kgs weight 
capacity. 
    Provided that one time tax 
payable by such vehicle already 
registered earlier shall be 
calculated after deducting the 
tax amount already paid. 
The amount of yearly 
installment will be fixed 
by dividing the addition of 
one-time tax prescribed in 
column-3 plus 66% of 
one-time tax for 10 years. 
   ii)  For vehicle more than 10 years 
old one-time tax of Rs. 7500/- 
per ton or part thereof for a 
period of every five years 
thereafter shall be levied. 
      Provided that one time tax 
payable by such vehicles shall 
be calculated after deducting 
the tax amount already paid 
after 10 years or 15 years period 
which ever may be applicable. 
     Provided further that no one 
time tax shall be payable if the 
vehicles has already paid more 
than Rs. 7500/- per ton or part 
thereof as taxes. 
The amount of yearly 
installment will be fixed 
by dividing the addition of 
one-time tax prescribed in 
column-3 plus 66% of 
one-time tax for 05 years. 
2 a)  Motor Cab and 
Omni Bus 
 
 One Time tax at the rate of 7% 
of the cost of taxi, motor cab, 
maxi cab excluding GST shall 
be levied for 12 years and 40% 
of one-time tax plus 10% green 
tax shall be levied for further 5 
years. 
 
    Provided that one time tax 
payable by such vehicles shall 
be calculated after deducting 
the tax amount already paid as 
per SCHEDULE-1   
The amount of yearly 
installment will be fixed 
by dividing the addition of 
one-time tax prescribed in 
column-3 plus 83% of 
one-time tax for 12 years. 
 b)  Three Wheeler 
vehicle 
a) Seating Capacity not more than 
4 seats excluding driver :- 
      One Time tax Rs- 9000/- for 
newly registered vehicles shall 
be levied for 15 years. 
 
OR 
One time tax of Rs. 6000/- on 
all three wheelers up to one 
year age at the time of first 
registration shall be levied for a 
period of 10 years from the date 
The amount of yearly 
installment will be fixed 
by dividing the addition of 
one-time tax prescribed in 
column-3 plus 113% of 
one-time tax for 15 years.  
OR 
The amount of yearly 
installment will be fixed 
by dividing the addition of 
one-time tax prescribed in 
column-3 plus 133% of 
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of registration in the State.  
OR 
One time tax of Rs. 6000/- (Six 
Thousand) on more than 10 
years old three wheelers 
vehicles shall be levied for 
further five years. 
 
one -time tax for 10 years.  
OR 
The amount of yearly 
installment will be fixed 
by dividing the addition of 
one-time tax prescribed in 
column-3 plus 133% of 
one-time tax for 05 years. 
   b)  Seating capacity up to 7 seats 
excluding the driver :- 
One time tax of Rs. 13500/- 
(Rs. Thirteen Thousand Five 
Hundred) on newly registered 
three wheelers vehicles shall be 
levied for 15 years. 
OR 
One Time Tax of Rs- 9000/- 
(Nine Thousand) on all the 
three wheelers Vehicles up to 
one year of age at the time of 
registration shall be levied from 
the date of first registration in 
the State for 10 years. 
OR 
One time tax of Rs. 9000/- 
(Nine Thousand) on more than 
10 years old three wheelers 
vehicles shall be levied for 
further five years. 
 
The amount of yearly 
installment will be fixed 
by dividing the addition of 
one-time tax prescribed in 
column-3 plus 264% of 
one-time tax for 15 years. 
 
OR 
The amount of yearly 
installment will be fixed 
by dividing the addition of 
one-time tax prescribed in 
column-3 plus 250% of 
one-time tax for 10 years. 
OR 
The amount of yearly 
installment will be fixed 
by dividing the addition of 
one-time tax prescribed in 
column-3 plus 250% of 
one-time tax for 05 years. 
3 Crane, Poclain and 
Mechanical digging 
vehicles (Shoval in front 
and hand digging device 
in rear side or otherwise 
installed working 
machine) generally known 
as J.C.B., Boaring 
Machine or digging 
Machine/vehicles, built by 
other manufacturers. 
One time tax at the rate of 
7% of the cost of the 
vehicle excluding GST 
shall be levied for 12 
years. 
 For further five 
years 40% of one-
time tax  
plus 10% green tax shall 
be levied. 
The amount of yearly 
installment will be fixed 
by dividing the addition of 
one-time tax prescribed in 
column-3 plus 83% of 
one-time tax for 12 years. 
 
4 Trailer (Other than tractor-
Trailer)- More than 5000 
kgs registered laden 
weight capacity. 
One time tax at the rate of 
7% of the cost of the 
trailer excluding GST 
shall be levied. 
 For further 5 years 
40% of one-time tax plus 
10 % green tax shall be 
levied. 
The amount of yearly 
installment will be fixed 
by dividing the addition of 
one-time tax prescribed in 
column-3 plus 83% of 
one-time tax for 12 years. 
 
5 Tractor  One time tax at the rate of 
4% of the cost of the 
tractor excluding GST 
shall be levied for 20 
years.  
The amount of yearly 
installment will be fixed 
as Rs. 1000 per year for 
20 years. 
 
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6. (i) Jharkhand Motor Vehicle Taxation (Amendment)  Ordinance, 2019 is hereby 
repealed. 
     (ii) Notwithstanding such repeal, anything don e or any action taken under the 
said Act. Ordinance shall be deemed to have been do ne or taken under the 
provisions of this.  
 
 
By Order of Governor of Jharkhand 
 
SANJAY PRASAD 
Principal Secretary-cum- Legal 
Advisor 
Department of Law 
Jharkhand. Ranchi. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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