LexThe JHARKHAND MOTOR VEHICLE TAXATION ACT 2001
Jharkhand · state statute
Open in Lexace · Ask the AI about this act1
Jharkhand Motor Vehicles Taxation (Amendment) Act,
2018
(Bihar ACT 8,1994 Adopted in Jharkhand Vide Transport and Civil Aviation Department
Notification Number 171 Dated 18.01.2002.)
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2
An Act to regulate imposition and levy of tax on Motor Vehicles in the
State of Jharkhand.
Be it enacted by the Legislature of the State of Jhar khand in the Forth-Fifth year of the
Republic of India as follows:-
1. Short title, extent and commencement. –
(1) This Act may be called the Jharkhand Motor Vehicles Taxation Act, 2001.
(2) It shall extend to the whole of the State of Jharkhand.
(3) It shall come into force with immediate effect.
2. Definitions. – In this Act unless there is anything repugnant in the subject or context-
(a) “Additional Motor Vehicles Tax” means the tax imposed under the provisions of sub-
section (2) of Section 5 of this Act.
(b) “Appellate Authority” means the authority specified under Section 26 of this Act.
(c) “Certificate or registration” “goods”, “goods carriage”, “gross vehicle weight, “invalid
carriage Motor cab”, “Motorcycle”, “Motor Vehicle”“Priva te Service vehicle”,
“trailer”“unladen weight”, “registering authority”, “tractor”, “transport vehicle” and any
other expression, not specifically defined in this Act sha ll have the same meaning
assigned to them respectively in the Motor Vehicles Act, 1988 (Act No. 59 of 1988).
(d) “Motor Vehicles Tax” means the tax imposed under sub-section (1) of Section 5 of
this Act.
(e) “One-time fax” means the tax imposed on personalised vehicles under sub- section
(1) of Section 7 of the Act.
(f) “Owner” means every registered owner or person having possession or control of a
motor vehicle.
(g) Replacement of Sub-section -2(g) of Section 2 of Jh arkhand Motor Vehicles
Taxation Act, 2001.
Sub-section 2(g) of the Section 2 of Jharkhand Mo tor Vehicles Taxation Act, 2001
will be replaced by following :- “Personalised Vehicle” means a motorcycle (including
moped scooter and cycle with attachment for propelling the same by mechanical power)
and a Motor car with seating capacity of more than three but not exceeding five which
are solely used for personal purposes”. (Jharkhand Motor Vehicle Taxation
(Amendment) Act 2011 Gazette No.325 Dated 09.05.2011)
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(h) Sub - section 2 (h) of section 2 of Jharkhand Motor Vehicles Taxation Act,
2001 shall be replaced as follows:-
" Personalized vehicle means all two wheelers (Moped, Sco oter, Scooty,
Motorcycle etc.) and four wheelers such as motor car, Omn i Bus or station
wagon, having Two (2) seats to Twelve (12) seating capa city including driver
which are solely used for personal purposes". (Jharkhand Motor Vehicle Taxation
(Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019)
(i) "Prescribed" means prescribed by rules made under this Act.
(j) "Registered owner" means a person in whose name a motor vehicle is registe red
under the Motor Vehicles Act, 1988.
(k) "Revisional Authority" means the authority specified under Section 27 of this Act.
(l) "Schedule" means the schedules appended to this Act.
(m) "Taxing Officer" means any officer appointed under Section 3.
(n) "State Transport Commissioner" means the Transport Commissioner appointed by
the State Government.
(o) "Tax token" means the tax token granted under sub-section (1) of Section 11.
(p) "Tax" means the tax imposed under his Act and includes, Motor Vehicles Tax,
Additional Motor Vehicles Tax and differential tax or Onetime tax which ever is
applicable.
(q) "Year" means a financial year.
3. Appointment of taxing officers. - The State Government may, by notification
appoint any person as Taxing Officer to exercise and pe rform within such areas may be
specified in such notification, the powers and duties con ferred and imposed on the
Taxing Officer by this Act, or by Rules made thereunder.
4. Remission for vehicles used solely for agricultu re. - Nothing in this Act shall
apply to a motor vehicle used solely for the purposes of agriculture.
Explanation. - A motor vehicle used for transporting agricultural p roduce shall not for
the purpose of this section, be deemed to be used solely for the purpose of agriculture.
5. Levy of tax. - (1) Subject to other provision of this Act, on and f rom the date of
commencement of this Act, every owner of a registered mo tor vehicle shall pay tax on
such vehicle at the rate specified in Schedule-I.
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2[XXX]
(3) The State Government may, by notification from time to time, increase the rate of tax
specified in the Schedules:
Provided that no such increase shall, during any year exceeding fifty percent of the rate
of taxes prescribed in the Schedules.
New sub-section - 5(4) will be inserted after sub-s ection-5(3) of section 5 of Jharkhand
Motor Vehicles Taxation Act, 2001 as following :-
"5(4) In case of vehicle not having certificate of fitness and valid permit tax with penalty
will be due from the date of default as if it were for vehicle having valid fitness and
permit" (Jharkhand Motor Vehicle Taxation (Amendment) Act 2 011 Gazette No.325
Dated 09.05.2011)
A new sub- section 5 (5) shall be inserted in sect ion 5 of the Jharkhand Motor
Vehicles Taxation Act, 2001 as follows: -
" Every owner of the transport vehicles, being more th an 12 years old and personalized
vehicles being more then 15 years old shall be liable t o pay " GREEN TAX" at the rate
of 10% on the total payable tax." (Vide Jharkhand Motor Vehicle Taxation
(Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019)
Sub- Section 5 (6) in section 5 of the Jharkhand Mo tor Vehicles Taxation Act,
2001 shall be inserted .
Section 5(6) :- A rebate at the rate of 25% of total liable tax shall be permissible
to all the vehicles which comes under the definition of "Battery operated vehicles under
Central Motor Vehicles Rule 1989". (Vide Jharkhand Motor Vehicle Taxation
(Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019)
2 [Subject to other provisions of this Act, on and fr om the date of commencement of this Act, every owne r of a registered motor
vehicle shall pay additional Motor Vehicle Tax on such vehicle at the rate specified in Schedule-II.]
Omission of section 5 (2) of the Jharkhand Motor Vehicles Taxation Act., 2001
" Sub- Section 5 (2) and specified schedule -II shall deemed to be omitted. “
(Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019)
5
6. Tax payable by a manufacturer or a dealer. - A tax at the annual rate specified in
Schedule-Ill in lieu of the rates specified in Schedule- 1 shall be paid by a manufacturer
of or a dealer in motor vehicles, in respect of the mot or vehicles in his possession in the
course of his business as such manufacturer or dealer under the authorisation of trade
certificate granted under the Central Motor Vehicles Rules, 1989.
Replacement of schedule specified under section 6 o f Jharkhand Motor Vehicles
Taxation Act, 2001 .
"Schedule- III specified under section 6 of the Jharkhand Motor vehicles Taxation
Act, 2001 for payment of tax shall be replaced by new specified schedule-III."
(Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 20 18 Gazette No. 95
Dated 31.01.2019)
7. Payment of tax. - (1) Onpersonalised vehicles, one time tax for the wh ole life of the
vehicle shall be levied at the time of registration at the rates specified in Schedule-I:
Provided that the personalised vehicle registered prior to February 1,1992 for which
One-time tax has not been paid, shall have to pay One -time tax at the rates prescribed
in Schedule-I within 30 days of the expiry of the exi sting tax token otherwise an interest
at the rate of two per cent per month shall be charged on the amount of tax due
together with the arrears and penalty, if any calculat ed up to 30th November, 1993 at
the rate of annual tax leviable prior to 1st February, 1992.
Proposed schedule I part A will replace schedule I part A in sub-section 1 of section 7 of
Jharkhand Motor Vehicles Taxation Act, 2001.
(Jharkhand Motor Vehicle Taxation (Amendment) Act 2 011 Gazette No.325 Dated
09.05.2011)
The specified schedule -1 part (A) under sub- section (1) of Section(7) of Jharkhand
Motor vehicles taxation Act. 2001 shall be replaced by new specified schedule 1 part (A)
"Provided that in case of non-payment of one time - tax within 7 days from the
date of commencement of this act or in case of belated p ayment of one time tax, a
simple interest at the rate of 2% per month on due tax shall be charged."
(Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 20 18 Gazette No. 95
Dated 31.01.2019)
(2) Where a One-time tax for any motor vehicle has be en paid and the registration of
the vehicle has been cancelled for any reason whatsoever or the vehicle has been
removed to any place outside the State on account of tr ansfer of ownership or change
of address, a refund of the tax at the rates provided in Schedule-I, shall be payable on
an application made with such period, and subject to such conditions as may be
prescribed:
Provided that in case of removal of vehicle to any pl ace outside the State on account of
transfer of ownership or change of address, the refund of tax shall be considered only
after receipt of proof of such transfer of ownership, or change of address:
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Provided further that where the rates of tax leviable under the Act are revised by
notification in the Official Gazette the State Govern ment may, from time to time, by
notification in the Official Gazette, correspondingly r evise the rate of refund and the
refund of tax, payable in respect of vehicles registere d on or after the date of such
notification shall be made at such revised rates.
Replacement of schedule specified under Section (7) of Jharkhand Motor
Vehicles Taxation Act.- 2001 .
The Specified schedule-1 Para- B under sub-section (2) o f section 7 of Jharkhand
Motor vehicle taxation act, 2001 shall be replaced by a new schedule 1 part (B)
(Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 20 18 Gazette No. 95
Dated 31.01.2019)
(3) [in case of vehicle other than personalised vehicles the tax may be paid for one or
more quarterly periods at the annual rate of the tax payable for the quarter],
Provided that the tax paid for any period less than a quarterly period, shall be
1/12 th of the annual rate of tax for every month or part of a month comprising such
period.
The Proviso of section 7 (3) of Jharkhand Motor Veh icles Taxation Act, 2001 shall
be replaced as follows :-
"Provided that for every transport vehicle (excluding goods carriage and
motor cab), Motor vehicle tax will be calculated on the basis of number of seats
excluding driver and conductor as mentioned in column 2, 3 and 4 of table given
below on the criteria of wheel base :-
a) Table for seats in respect of nature of vehicles accord ing to wheel base
Wheel Base
(In inch)
Ordinary Bus Semi Deluxe Bus AC Deluxe Bus
1 2 3 4
243 63 50 45
228 61 49 41
216 55 44 37
210 54 43 36
206 53 42 36
205 53 42 35
7
203 53 42 35
204 53 42 35
190 48 38 32
180 40 32 27
179 38 30 25
176 37 30 25
167 33 26 22
166 33 26 22
165 33 26 22
163 32 26 21
163 28 22 19
142 25 20 17
b) In case of motor vehicles, manufactured by company, t he tax shall be
calculated on the basis of approved seats by authorized agencies as per Rule
- 126 of central motor vehicles rules, 1989.
(Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 2018 Gazette
No. 95 Dated 31.01.2019)
(4) In case of motor vehicles temporarily registered und er Section 43 of the Motor
Vehicles Act, 1988 the tax for vehicles other than person alised vehicles shall be levied
at the rate of 1/12th of the tax payable for the ye ar for such vehicles. In case of
extension of the period of temporary registration und er the proviso to subsection (2) of
Section 43 tax at the rate of 1/12th payable for the year shall be payable on every
extension of temporary registration for period of 30 days or part thereof:
Provided that for temporary registration of personali sed vehicles the rate of tax will be
Rs. 50 for a Motorcycle (including moped, Scooter and Cycl e with attachment for
propelling the same by mechanical power) and Rs. 100 for a motor car.
Amendment in proviso of sub- section 4 of section 7 of Jharkhand Motor Vehicles
Taxation Act, 2001.
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"Tax for temporary registration, mentioned under p rovision of section 7(4),
is being replaced by Rs. 100/- (One Hundred) and 400/- (Four Hundred) in place
of Rs. 50/- and Rs. 100/-"
(Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 20 18 Gazette No. 95
Dated 31.01.2019)
(5) Notwithstanding anything contained in this section, the Government may, by
notification, for time to time, direct that a tempora ry tax token may be issued in respect
of a transport vehicle registered in other State plyin g temporarily in the State on
payment of such tax and subject to such conditions as ma y be specified in the said
notification:
Sub Section (5) along with its provision of section 7 of Jharkhand Motor Vehicles
Taxation Act, 2001 shall be replaced as follows :-
"The Government may, by notification from time to t ime, direct that a temporary
tax token may be issued in respect of Transport vehicle r egistered in other state plying
temporarily in this State on payment of tax as per ra te of tax specified in the said
notification."
(Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 20 18 Gazette No. 95
Dated 31.01.2019)
Provided that quarterly tax shall not be collected in respect of transport vehicles coming
from other States intending to ply temporarily in t he State and in any condition the
following rate of tax shall not exceed.
(a) In case where the tax token relates to a period not exceeding seven days an amount
equal to twenty per cent of tax payable for a quarte r in respect of the vehicle registered
in the State;
(b) In case where the tax token relates to a period not exceeding fourteen days, an
amount equal to thirty per cent of the tax payable f or a quarter in respect of the vehicle
registered in the State;
(c) In case where the tax token relates to a period excee ding fourteen days not
exceeding thirty days, an amount equal to forty-five per cent of the tax payable for a
quarter in respect of the vehicle registered in the State; and
(d) In case where the tax token relates to a period exce eding thirty days at a time, an
amount equal to the aggregate of forty-five percent of the tax payable for a quarter for
the first thirty days in respect of the tax payable for a quarter for the first thirty days in
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respect of the vehicle registered in the State and thir ty per cent of such tax for every
period of fourteen days or part thereof in excess of thirty days.
(6) At the time of making payment of any period under sub-sections (1), (2) or (3).
(a) A valid certificate of registration and a valid cer tificate of insurance in respect of the
motor vehicle complying with the provisions of the Moto r Vehicles Act, 1988 shall be
produced before the taxing officer; and
(b) It shall be furnished to the taxing officer a decl aration in duplicate in the prescribed
form with the prescribed particulars specifying the taxin g officer from whom the tax
token, if any, had been last, obtained and showing tha t the tax payable against the
vehicle has actually been paid.
Sub- Section -7 in section 7 of Jharkhand Motor Veh icles Taxation Act, 2001 shall
be inserted as follows :-
" Sub section -"7" - One Time tax at the time of registration shall be le vied at the rate
of 4% (Four Percent) of the cost of the tractor excluding GST,
Provided that one time- Tax at the time of Registra tion of Trailer of a tractor shall
be liable to pay Rs. 5,000/- (Rupees Five Thousand)."
(Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 20 18 Gazette No. 95
Dated 31.01.2019)
8. Payment of differential tax. - (1) When a motor vehicle, in respect of which tax f or
any period has been paid is altered during such period or is proposed to be used during
such period in such a manner in respect of which a higher rate of tax is payable, the
owner of the vehicle, shall pay to the taxing officer a differential tax of a sum which is
equal to the difference between the tax already pai d and the tax which becomes
payable in respect of such vehicle for the period for w hich the higher rate of tax is
payable in consequence of the alteration or the proposed use as the case may be.
(2) Payment of differential tax under sub-section (1) shall be made within such time and
in such manner as may be prescribed.
Explanation-I. - In determining the differential tax any broken period in a month shall be
reckoned as a full month.
Explanation-II. - A motor vehicle shall be deemed to have been alter ed if there is a
change in the manner of its actual use irrespective of the facts as to whether such
alteration has not been taken notice by the Registering Authority under Section 52 of
the Motor Vehicles Act, 1988.
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9. Tax where to be paid. - (1) For newly registered vehicles, the tax shall be paid to the
taxing officer in whose jurisdiction or the place of registration falls.
The following proviso shall be inserted in sub- sec tion 1 of section 9 of Jharkhand Motor
Vehicles Taxation Act, 2001: -
"Provided that the computerized Token issued under - "E- payment scheme launched by
the State Government for the payment of road tax pa id by the owner of the vehicle in proper
manner through debit card/ credit card/ internet ba nking etc. shall be treated as a valid Tax-
Token under the Act, Signature of the taxiing offic er shall not be required on such tax token.
Similarly tax token issued through "VAHAN" software shall not require the signature of the
taxing officer"
(Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 20 18 Gazette No. 95
Dated 31.01.2019)
(2) For the vehicles which are already registered on or before the date of
commencement of this Act, the tax shall be continued to be paid to the taxing officer to
whom the tax was last paid just before the commencement of this Act.
(3) If an owner of a vehicle other than a personalised vehicle changes his place of
business or residence and his new place of residence or busi ness falls within the
jurisdiction of an other taxing officer, he can (a) ei ther continue to pay the tax at the
place where the previously paid tax, or (b) start the payment of the tax to the other
taxing officer in whose jurisdiction his new residence or place of business falls:
Provided that the new taxing officer shall not accept t he payment of tax till the owner
presents before him a "No objection Certificate" from the previous taxing officer in the
manner and the form prescribed.
10. Rebate on payment of tax paid in advance. - A rebate of [5%] on the annual tax
payable in respect of transport vehicles shall be allowed if such annual tax is paid in
advance.
11. Grant of tax token and receipt of payment of ta x. - (1) The taxing officer shall
grant a receipt and a tax token in the prescribed form in the prescribed manner to every
person who pays motor vehicle tax or additional motor vehicle tax under Section 7 or
differential tax under Section 8 in respect of any motor vehicle.
(2) The taxing officer shall endorse the particulars of tax paid in the certificate of
registration granted in respect of the vehicle under the Motor Vehicles Act, 1988.
12. Refusal of acceptance of tax. - Subject to other provisions of this Act, the taxing
officer shall not accept the tax or penalty, if any, in respect of a motor vehicle for the
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current period unless the arrears of taxes and penalties due in respect of the vehicle
have been fully paid or settled.
" Provided that in case of outstanding amount arrear s of tax and penalty Rs.
50,000/- (Fifty Thousand) for goods and passenger ve hicles Rs. 10,000/- (Ten
Thousand) for three wheelers and Rs. 25000/- (Rs. Twent y Five Thousand ) for light
motor vehicles an authority not below the rank of Tran sport commissioner or an officer
authorized by him may order to accept such outstanding am ount with current tax in
monthly installment, preferably within two months aft er receipt of application which shall
not in any case be more than four installments and in s uch case a provisional tax token
may be issued by the taxing authority".
(Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 20 18 Gazette No. 95
Dated 31.01.2019)
13. Liability of successor to pay arrears. - (1) If the tax payable 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 owne rship 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 come i n possession or control of
such vehicle shall be liable to pay the said tax;
(2) Nothing contained in this section shall be deemed t o affect the liability of the person
who has transferred the ownership or has ceased to be in possession or control of such
vehicle, for payment of the said tax.
14. Transport vehicles registered outside Jharkhand not to be used or kept for
use unless tax paid. - Notwithstanding anything contained in Section 7, no transport
vehicle under a permit granted by a competent transpor t authority of any other State
under the provisions of Motor Vehicles Act, 1988 (Act no . 59 of 1988) shall be used or
kept for use in Bihar unless there has been paid in respe ct thereof, tax calculated at the
appropriate rate specified: [In Schedule-I and additional motor vehicle tax as specified in
Schedule-li for the entire period for which the permit is valid in the State of Jharkhand:]
Provided that motor vehicles plying in Jharkhand, under permits granted by appropriate
Transport Authorities of such States as have agreed on r eciprocal basis to exempt
motor vehicles plying in those States under permit grant ed by competent Transport
Authorities of this State, shall not be required to p ay any tax under this section other
than the additional motor vehicles tax:
Provided further that the permit holders opting for the State of Jharkhand under the
National Permit Scheme, granted by a competent transp ort authority of other State
under sub-section (12) of Section 88 of the Motor Vehicl es Act, 1988 shall be required
to pay in respect thereof a sum to be fixed by the State Government as composite fee in
lieu of the tax and additional tax on an annual basis in advance by bank draft or by other
means prescribed to the officer authorised by such State Government in this behalf.
12
Insertion of new proviso in section 14 of Jharkha nd Motor Vehicles Taxation Act,
2001.
Two new proviso will be inserted in section 14 of J harkhand Motor Vehicles
Taxation Act, 2001 as following :-
" Provided that such motor vehicles which are regi stered in other States and
being plied in the State of Jharkhand by owner of the vehicles, if they are found
without valid tax payment/permit then period of ope ration for these vehicles will be
deemed to be minimum of seventeen weeks prior to th e date of being found (even if
the vehicle has plied for a lesser period) and for such vehicles rates will be as given in
sub-section 5 (read with section-14) of section - 7 of this Act for a minimum period of
seventeen weeks."
" Provided that motor vehicles found after expir y of valid temporary permit,
amount due will be calculated for minimum of one we ek and maximum of one month
after the expiry of temporary permit."
(Jharkhand Motor Vehicle Taxation (Amendment) Act 2 011 Gazette No.325 Dated
09.05.2011)
15. Power of the State Government to exempt certain motor vehicles from
payment of the tax. - (1) The State Government may, by notification mak e an
exemption, reduction in the rate or other modificatio n in regard to the tax payable in
respect of any motor vehicle or class of motor vehicles.
16. Grant of exemption token. - The Taxing Officer shall, in respect of motor vehicle s
which have been exempted from payment of tax under S ection 15, grant an exemption
token in the prescribed form.
17. Prior intimation of a temporary discontinuance of use of a vehicle. - (1)
Whenever any motor vehicle becomes incapable of use due to disability caused by
mechanical breakdown or litigation [or natural calamiti es or compelling personal
reasons] or due to other causes prescribed by State Govern ment for any period more
than a month, the owner shall, on or before the date of expiry of the term for which the
tax has been paid, furnish to the taxing officer an undertaking duly signed and verified in
the prescribed form and specifying the period aforesaid and the place where the motor
vehicle is to be kept alongwith the current registration certificate, fitness certificate, and
tax token, and such other particulars as may be prescribed and shall from time to time
by furnishing, further undertaking give prior intimat ion to the concerned taxing officer of
the extension, if any, of the said period and the cha nges, if any of the place where the
motor vehicle shall be kept. The owner shall also surrend er the permit of the vehicle to
the Transport Authority which has granted permit to it with intimation to the Taxing
Officer:
Provided that no such undertaking shall relate to a pe riod exceeding six months at a
time.
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(2) If at any time during the period covered by an undertaking as aforesaid the motor
vehicle is found being used or is kept at place in contr avention of any such undertaking
such vehicle shall for the purpose of this Act, be deemed to have been used through the
said period without payment of tax.
(3) In the absence of any undertaking delivered unde r sub-section (1) every motor
vehicle liable to pay tax under this Act shall be deem ed to have been used or kept for
use within the State.
18. Refund of tax. - (1) When any person has paid tax in respect of a mo tor vehicle, he
shall be entitled to a refund in the following circumstances. -
(a) Where an undertaking has been delivered under sub- section (1) of Section 17 in
respect of such motor vehicle, which has not, in the opini on of taxing officer after due
enquiry as prescribed, been found to be false, by the t ime the application for a refund is
made, and the period specified in the said undertaking comprises any period for which
tax has been paid in respect of such vehicle for each calen dar month of the period for
tax has been paid and which remained unexpired on the date of delivery of the said
undertaking of an amount equal to one twelfth of the annual tax payable on such
vehicle,
(b) Where excess tax has been paid for any period due t o over assessment made by
the taxing officer or otherwise, the amount paid in excess of the amount payable, and
(c) Where, after payment of tax in respect of vehicle, it is found that the vehicle is not
subject to tax, the tax so paid:
Provided that no such refund shall be made unless the pe rson claiming the refund has
made an application in that behalf to the concerned T axing Officer within one year from
the date on which the refund became due and every such refund shall be subject to
such conditions as may be prescribed:
Provided further that the Taxing Officer will be comp etent to sanction such refunds upto
a limit prescribed and in a case of excess amount refer the matter to the State Transport
Commissioner or to any officer authorised by the State Government.
(2) Any amount due to be refunded under clause (a) or clause (b) of subsection (1) may,
at the option of the applicant be adjusted towards the tax due for any subsequent
period:
Provided that, if any, tax or penalty due from the applicant in respect of any previous
period remains outstanding, the amount to be refunded shall be adjusted first towards
the outstanding dues and the balance, if any, shall be refunded.
19. Exemption and write off taxes. - If an undertaking has been delivered under sub-
section (1) of Section 17 in respect of a Motor Vehicle a nd the period specified in the
said undertaking comprises of any period for which tax ha s not been paid, the owner of
a vehicle shall file an application alongwith necessary papers before the taxing officer
on or before the date the tax was last paid, and the taxing officer shall conduct due
enquiry as prescribed and if the undertaking has not bee n found false till the expiry of
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period for which exemption of payment for tax is claim ed, he shall after being satisfied
disposed of the claim in the prescribed manner:
Provided that the taxing officer shall be competent to write off the arrears of the tax upto
a maximum amount which may be prescribed by the State Government in case the
arrears exceed the prescribed amount he may refer the m atter alongwith necessary
records, to the State Transport Commissioner or to any o fficer authorised by the State
Government.
20. Display of tax token. - No motor vehicle shall be used or kept for use withi n the
State unless the valid tax token issued under Section 11 in respect of the said vehicle
has been obtained and such token is displayed on the vehicle in the prescribed manner.
21. Recovery of tax, penalty or fine as arrears of land revenue. -
Replacement of section 21 by sub-section 21(a) and 21(b)
New sub-section 21(a) and 21(b) will replace secti on 21 as following :-
" 21(a) Arrear Tax or Penalty will be recovered as per th e process of recovery of
land revenue. Motor vehicle or part-thereof having arrear of tax or penalty can be sold
or auctioned irrespective of whether that vehicle is within or outof control of the
person responsible for payment of arrear tax and penalty."
" 21(b) Every owner of vehicle (commercial or private) payi ng annual taxwill be
required to give the details of his Bank Account an d a Certificate of being in good
financial condition from concerned bank with the ap plication for registration or permit
for such vehicles, in the case of default in tax pa yment the vehicle may be seized by
registering authority or collecting authority. (Jharkhand Motor Vehicle Taxation
(Amendment) Act 2011 Gazette No.325 Dated 09.05.2011)
22. Search and seizure. - (1) Any taxing officer, or any officer of the Moto r Vehicles
Department not below the rank of Inspector of Motor Vehicle or any other officer
specially authorised by the State Transport Commissioner in this behalf may-
(a) enter at any time between sunrise and sunset any b uilding or premises where he
has reason to believe that a motor vehicle is kept; or
(b) require the driver of any motor vehicle in any p ublic place to stop such vehicle and
cause it to remain stationary so long as may reasonably b e necessary for the purpose
of satisfying himself that the amount of tax in respect of such vehicles has been paid
and the tax token has been obtained.
(2) If the tax or penalty or both tax and penalty has not been paid in accordance with the
provision of this Act the officer may, while proceeding under sub-section (1) seize the
motor vehicles and detain it till the tax is paid and on such seizure the said officer shall
take such step as he may consider proper for the temporar y safe custody of the vehicle,
and the owner, the person in-charge or the driver the reof shall be bound to comply with
15
the order and directions as the said officer may in resp ect of the movement of such
vehicle, issue for giving effect to such seizure:
Provided that no such seizure shall be made and vehicle shall be retained in custody
except in such manner and under such circumstances and subject to such conditions as
may be prescribed by the State Government having rega rd to the reasonable
convenience and facility of transport of the passengers and goods, if any.
Insertion of sub-section 22(3) after sub-section 22 (2) of section 22 of Jharkhand
Motor Vehicles Taxation Act, 2001.
"22(3) seized vehicles having tax or penalty arrea r will be released only after
certificate of having paid all the penalty and taxe s is produced by the owner of the
vehicle. (Jharkhand Motor Vehicle Taxation (Amendment) Act 2011 Gazette No.325
Dated 09.05.2011)
23. Liability to pay penalty for non-payment of tax in time. - If the tax payable in
respect of a vehicle other than personalised vehicle has not been paid during prescribed
period, the person liable to pay such tax shall pay, together with arrears to tax, a penalty
at the rate prescribed by the State Government.
24. Restriction on use of motor vehicle in certain cases. - Any person liable to pay
tax under this Act shall not use or allow the use of an y motor vehicle where he has
reason to believe that the tax token, tax receipt or permit have been forged, tampered or
fraudulently obtained.
25. Permits to be invalid in case of non-payment of tax within the prescribed
period. - Notwithstanding anything contained in Motor Vehicle s Act, 1988 (Act 59 of
1988), if the tax due in respect of a transport vehicl e is not paid within the prescribed
period, the permit shall be invalid from the date of expiry of the prescribed period till the
tax is actually paid.
26. Appeal. - (1) Any person aggrieved by any order or direction of the Taxing Officer or
by seizure under sub-section (2) of Section 32 may, with in the prescribed time and in
the prescribed manner, prefer an appeal to prescribed a uthority on payment of such
fees, as may be prescribed.
(2) Every appeal shall be heard and disposed of in the prescribed manner
.
(3) Every decision on such appeal shall, subject to provisi ons of Section 27, shall be
final and shall not be called in question in any court of law.
(4) The Appellate Authority may on his own motion cal l for the record of any case in
which an order has been passed or a direction has been gi ven by the Taxing Officer, or
which relates to seizure or release of the vehicle unde r Section 22 and may pass such
order in relation to the case as it deems fit if it fi nds that the order in question was
without jurisdiction or illegal.
16
27. Revision. - Any person aggrieved by any order of the Appellate Authority passed
under Section 26 may, within prescribed time from the date of the order and in the
prescribed manner on payment of prescribed fees apply to the prescribed authority
praying for a revision of such order on the ground tha t the decision is not in conformity
with law and the said Revisional Authority may pass such order as it may deem fit:
Provided that the Revisional Authority shall not pass an order under this section
prejudicial to any person without giving him a reasonable opportunity of being heard.
28. Penalties. - (1) (a) Whoever uses a motor vehicle or keeps a motor vehicle for use
without having paid tax or additional tax or differ ential tax in respect of such vehicle
shall be punished with fine, not exceeding in the case o f the first offence twice and in
the case of a second or any subsequent offence three time s the amount of annual tax
payable for the motor vehicle in respect of which offence is committed.
(b) Whoever intentionally delivers in respect of a mot or vehicle any declaration or
undertaking wherein the particulars required by or und er this Act, is falsely given or
incorrectly stated, shall, on conviction be punished with fine not exceeding for the first
offence, twice and for every subsequent offence three ti mes the amount of annual tax
payable for the vehicle in respect of which the offence is committed.
(2) Whoever not being a person liable to pay tax driv es a motor vehicle knowing of
having reasons to believe that the tax payable in resp ect of such vehicle has not been
paid shall, on conviction, be punished for the first of fence with fine which may extend to
Rs. 300/- and for every subsequent offence with fine which may extend to Rs. 500/-.
(3) Any person who fails to exhibit the tax token in the manner prescribed under Section
20 shall be punished with a fine which may extend to Rs. 500/-.
(4) Any person who has claimed refund or exemption of tax on the basis of an
undertaking given under Section 17 or 18 which is found to be misrepresentation of
facts or fraud, shall, on conviction be punished for the first offence with a fine which may
extend to the amount claimed for refund or exemption and for every subsequent offence
four times the amount claimed for refund or exemption.
(5) Any person who contravenes the provisions of Section 24 shall, be liable for
punishment of a simple imprisonment which may extend to six months or to fine which
may extend to Rs. 1,000/- or with both and the vehicl e shall also be forfeited to the
State Government.
(6) Whoever contravene any of the provisions of this Act or the Rules made hereunder
shall, if no specific penalty has been prescribed for the offence in the preceding sub-
section, be punished with fine which may extend uptoRs. 5 00/- and in the event of such
person having been previously convicted of any offence un der this Act or in the Rules
made thereunder, with a fine which may extend uptoRs. 1,000/-.
29. Compounding of offence. - Where any person is accused of an offence under
Section 28 except of an offence under sub-section (5) of Section 28, shall be lawful for
him to pay to the prescribed officer by way of compoun ding for such offence, a sum of
money as may be prescribed together with the amount of tax and penalty, if any, which
17
may be due from him and such compounding shall have th e effect of an acquittal and
no further proceedings shall be taken against such person in respect of such offence.
30. Bar of jurisdiction. - The liability of a person to pay the tax shall no t be questioned
or determined in any manner by any authority other than that as provided in this Act or
in the Rules made thereunder and no prosecution, suit or other proceeding shall lie
against any officer of Government for anything done o r intended to be done in good
faith under this Act.
31. Power to make Rules. - (1) The State Government may subject to the conditi on of
previous publication, make rules for the purpose of carry ing into effect the provisions of
this Act.
(2) In particular and without prejudice to the genera lity of the foregoing powers such
rules may provide for all or any of the following matters, namely-
(i) To prescribe the form of any declaration, certificat e and particulars to be stated
therein.
(ii) To prescribe the form of undertaking to be delive red under Section 17 and
particulars to be stated therein, papers and documents to be appended thereto and the
time within which such undertaking shall be delivered.
(iii) To prescribe the form of tax token for personali sed vehicles and other vehicles and
exemption token and the manner in which those tokens sha ll be displayed on motor
vehicles.
(iv) To prescribe the quarterly period, for the purpose of Section 7.
(v) To prescribe the powers and duties of the Taxing Officer.
(vi) To regulate the manner in which refund or deducti on or exemptions may be claimed
and the manner of disposal of those claims.
(vii) To regulate the seizure, detention, auction and sale and release of motor vehicles
under Sections 21 arid 22.
(viii) To prescribe the manner, the time-limit and the fees payable for preferring an
appeal or revision and the hearing and disposal thereof.
(ix) The issue of duplicate tax token and of certified co pies of the record of the taxing
officer and the fee chargeable thereof.
(x) To prescribe the manner in accordance with which the taxing officer may dispose of
the matters before him.
(xi) The forms of "No objection Certificate" under Secti on 9 and the manner in which
such certificate shall be issued.
18
(xii) Any matter which is to be or may be prescribed.
(3) Every such rule made shall be laid as soon as may b e after it is made, before each
house of the State Legislature while it is in session f or a total period of fourteen days
which may be comprised in one session or in two successive sessions and if, before the
expiry of the session in which it is so laid or the session immediately following, both
houses agree in making any amendment in the rule or b oth houses agree that the rule
should not be made, the rule shall thereafter have e ffect only in such modified form or
be of no effect, as the case may be however, any such mod ification or annulment shall
be without prejudice to the validity of anything previously done under that rule.
32. Repeal and savings. - (1) Bihar Motor Vehicles Taxation Ordinance, 1994 ( Bihar
Ordinance No. 2 of 1994) is hereby repealed.
(2) Notwithstanding such repeal any notification, rule, regulation, order or notice issued
or any appointment of declaration made or exemption granted or any confiscation made
or any penalty or fine imposed, any forfeiture, cance llation or any other thing done, or
any other action taken under the said Ordinance shall so far as it is not inconsistent with
the provisions of this Act, be deemed to have been issued , made granted, done or
taken under this Act. Any document referring to any of the provisions of the repealed
Ordinance shall be construed as referring to the corresponding provision of this Act as if
this Act was in force on the date action was done or taken.
(3) Any penalty payable under any of the provisions o f the repealed Ordinance may be
recovered in the order in this Act but without prejud ice to any action already taken for
recovery of such penalty under the authority of the repealed Ordinance.
(4) The mention of particular matters in this section sha ll not be held to prejudice or
affect the general application of Section 6 of the Gen eral Clauses Act, 1897 (Act 10 of
1897) with regard to the effect of repeals.
[Schedule-I]
Part-A
Schedule - 1 Part (A)
Rate chart of one-time tax for persoExcerpt shown. Open the full act in Lexace.