LexThe Maharashtra Motor Vehicles Tax Act, 1958.
Maharashtra · state statute
Open in Lexace · Ask the AI about this act1958 : LXV] 1
THE MAHARASHTRA MOTOR VEHICLES TAX ACT
[Text as on 14th August 2024]
——————
CONTENTS
PREAMBLE.
SECTIONS.
1. Short title, extent and commencement.
2. Definitions.
3. Levy of tax.
3A. Levy of environment tax.
3B. Levy of Road Safe Cess.
4. Payment of tax.
4A. Provision for payment of tax from month of registration of vehicle etc.
5. Issue of certificate of taxation.
6. Tax to be paid along with declaration.
7. Payment of additional tax.
8. Liability to pay arrears of t ax and intere st due, if any, of persons succeeding to the
ownership, possession or control of motor vehicles.
8A. Interest to be paid, if tax is not paid within time limit.
9. Refund of tax.
10. Special provision for fleet-owners.
10A. Tax on transport vehicles brought in the State on temporary permits.
11. Destination and utilisation of the proceeds of tax.
12. Arrears of tax and interest recoverable as arrears of land revenue.
12A. Restrictions on use of motor vehicles in certain cases.
12B. Power to seize and detain motor vehicle in case of non-payment of tax.
13. Exemptions.
14. Appeal.
14A. Revision.
15. Power of Police Officer and the Motor Vehicles Department Officers.
2 The Maharashtra Motor Vehicles Tax Act [1958 : LXV
16. Penalty for possession or control of motor vehicle without payment of tax and interest for
incomplete and untrue declaration, etc.
17. Other penalties.
18. Compounding of offences.
19. Trial of offences.
20. Bar to levy tolls, etc. on motor vehicles.
21. Modification of leases.
22. Protection for bona fide acts.
22A. Delegation.
23. Power to make rules.
24. Repeal and savings.
25. Repeal of Mah. XXXIII of 1962 and savings.
FIRST SCHEDULE
SECOND SCHEDULE
THIRD SCHEDULE
FOURTH SCHEDULE
FIFTH SCHEDULE
1958 : LXV] The Maharashtra Motor Vehicles Tax Act 3
LIST OF AMENDMENT ACTS
1. Amended by Bom. 63 of 1959
2. Adapted and modified by the Maharashtra Adaptatio n of Laws (State and Concurrent
Subjects) Order, 1960.
3. Amended by Mah. 51 of 1965
4. Amended by Mah. 43 of 1969
5. Amended by Mah. 37 of 1972
6. Amended by Mah. 14 of 19741 (1-4-1974)
7. Amended by Mah. 17 of 1975 (10-6-1975)
8. Amended by Mah. 22 of 1977
9. Amended by Mah. 28 of 1978
10. Amended by Mah. 6 of 1979 (1-4-1979)
11. Amended by Mah. 22 of 1979 (1-4-1980)
12. Amended by Mah. 20 of 1985 (1-9-1986)
13. Amended by Mah. 13 of 1987 (24-4-1987)
14. Amended by Mah. 14 of 19872 (24-4-1987)
15. Amended by Mah. 33 of 19873 (26-10-1987)
16. Amended by Mah. 9 of 1988 (22-4-1988)
17. Amended by Mah. 9 of 1989 (1-4-1989)
18. Amended by Mah. 25 of 1990 (1-4-1991)
19. Amended by Mah. 29 of 19914 (23-8-1991)
20. Amended by Mah. 29 of 19945 (1-5-1994)
1 Section 6 of Mah. 14 of 1974 reads as under :—
“6. Cesser of section 3 of Mah. XI of 1972. — The provisions of the Maharashtra Temporary Increase in Taxes on
Motor Vehicles and Passengers Act, 1972 (Mah. XI of 1972), shall, so far as they relate to section 3 of that Act, cease to
have effect on and from the 1 st day of April 1974, and the provisio ns of section 7 of the Bombay General Clauses Act,
1904 (Bom. I of 1904), shall apply upon section 3 ceasing to be in force as if that section had been repealed by
Maharashtra Act.”.
2 Section 13 of Mah. 14 of 1987 reads as under :—
“13. Power to remov e difficulty. — If any difficulty arises in giving effect to the provisions of the principal Act, as
amended by this Act, the State Government may make such orders as may be necessary or expedient for removing such
difficulty :
Provided that, no such order shall be made after the expiry of a period of two years from the date of commencement
of this Act.”
3 Maharashtra Ordinance No. VII of 1987 was repealed by Mah. 33 of 1987, s. 6.
4 Mah. Ord. X of 1991 was repealed by Mah. 29 of 1991, s. 3.
5 Section 4 of Mah. 29 of 1994 came into force on the 1 st May 1994, vide G.N.F.D. No. STA/ G. R. 37/94/Taxation -1,
dated the 30th April 1994.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
4 The Maharashtra Motor Vehicles Tax Act [1958 : LXV
21. Amended by Mah. 16 of 19951 (1-9-1995)
22. Amended by Mah. 20 of 19962 (1-6-1996)
23. Amended by Mah. 9 of 19973 (1-10-1996)
24. Amended by Mah. 2 of 19984 (28-11-1997)
25. Amended by Mah. 7 of 20005 (15-7-1999)
26. Amended by Mah. 28 of 2000 (1-5-2000)6
27. Amended by Mah. 15 of 20017 (31-1-2001)
28. Amended by Mah. 17 of 20018 (23-8-1991)
29. Amended by Mah. 26 of 20019 (30-5-2001)
30. Amended by Mah. 30 of 2003 (11-8-2003)
31. Amended by Mah. 53 of 2005 (27-12-2005)
32. Amended by Mah. 14 of 200610 (8-5-2006)
33. Amended by Mah. 22 of 2006 (23-5-2006)
34. Amended by Mah. 44 of 200611 (14-9-2006)
35. Amended by Mah. 5 of 200812 (22-2-2008)
36. Amended by Mah. 17 of 2009 (1-7-2009)
37. Amended by Mah. 29 of 2009 (26-10-2009)
38. Amended by Mah. 12 of 2010 (29-4-2010)
39. Amended by Mah. 13 of 2010 (29-4-2010)
40. Amended by Mah. 30 of 2010 (15-10-2010)
41. Amended by Mah. 8 of 2012 (1-5-2012)
1 Sections 1 to 14 of Mah. 16 of 1995 came into force on 1 st September 1995, vide G.N.F.D. No. STA 1195/CR.
57/95/Taxation-1, dated the 30th August 1995.
2 Mah. Ord. IX of 1996 was repealed by Mah. 20 of 1996, s. 3.
3 Mah. Ord. XII of 1996 was repealed by Mah. 9 of 1997, s. 48, sect ions 15 to 26 of Mah. 9 of 1997, came into force on
1-10-1996, vide G.N.F.D. No. STA 1196/CR-74, Taxation- 1, dated the 12th September 1996.
4 Mah. Ord. XVI of 1997 was repealed by Mah. 2 of 1998, s. 14. Sections 9, 11 to 13 of Mah. 2 of 1998 came into force on
28-11-1997, sections 2 to 5, 7 and 8 came into force on 1 -12-1997, vide G.N.H.D. No. MTA 1097/CR-1A/Tran-3, dated
the 29th November 1997.
5 Maharashtra Ordinance No. XXVIII of 1999 was repealed by Mah. 7 of 2000, s. 3.
6 This Act was brought into force by G.N.F.D., No. BUD. 31.00/CR-92/Taxation-1, dated the 28th April, 2000.
7 Maharashtra Ordinance No. III of 2001 was repealed by Mah. 15 of 2001, s. 5.
8 Maharashtra Ordinance No. XI of 2001 was repealed by Mah. 17 of 2001, s. 3.
9 Maharashtra Ordinance No. XVI of 2001 was repealed by Mah. 26 of 2001, s. 4.
10 This Act was brought into force by G.N.H.D., No. MTA 1003/CR-10/TRA-3, dated the 5th May, 2006.
11 Maharashtra Ordinance No. IX of 2006 was repealed by Mah. 44 of 2006, s. 3.
12 Maharashtra Ordinance No. II of 2008 was repealed by Mah. 5 of 2008, s. 16.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
1958 : LXV] The Maharashtra Motor Vehicles Tax Act 5
42. Amended by Mah. 14 of 2012 (26-6-2012)
43. Amended by Mah. 24 of 2012 (22-8-2012)
44. Amended by Mah. 15 of 2016 (7-6-2016)
45. Amended by Mah. 30 of 2016 (24-06-2016)
46. Amended by Mah. 42 of 2017 (1-7-2017)
47. Amended by Mah. 50 of 2017 (14-7-2017)
48. Amended by Mah. 34 of 2018 (24-10-2016)1
1 Sub-section (2) of section 1 of Mah. 30 of 2016 was brought into force with effect from 24-10-2016 by Mah. 34 of 2018,
s. 2; section 3 of Mah. 34 of 2018 reads as under :—
“3. Validation of levy and collection of Road Safety Cess. — The Road Safety Cess levied and collected by the
Government Notification, Home Department, No. MVR. 0716/CR -324/TR-2, dated the 17 th October 2016, issued under
section 3B of the Maharashtra Motor Vehicles Tax Act (LXV of 1958), as amended by the Maharasht ra Motor Vehicles
(Amendment) Act, 2016 (Mah. XXX of 2016), shall be deemed to be levied and always deemed to have been validly
levied and collected in accordance with the law, as if the said section 3B had been in force with effect from the 24 th
October 2016, and no suit or legal proceedings shall be maintain or continued in any Court against the State Government
or any officer or servant or any Authority whatsoever, for the refund of any cess so paid.”
6 The Maharashtra Motor Vehicles Tax Act [1958 : LXV
1958 : LXV] The Maharashtra Motor Vehicles Tax Act 7
BOMBAY ACT NO. LXV of 19581
[THE MAHARASHTRA MOTOR VEHICLES TAX ACT.]
[This Act received the assent of the President on the 23rd day of August 1958; assent was first
published in the Bombay Government Gazette, Part IV, on the 29th day of August 1958.]
An Act to consolidate and amend the law relating to the taxation of motor vehicles
in the State of Bombay and to provide for certain other matters.
WHEREAS it is expedient to consolidate and amend the law relating to the taxation of motor
vehicles in the State of Bombay, and to provide for certain other matters; It is hereby enacted in the
Ninth Year of the Republic of India as follows :—
1. Short t itle, extent and commencement. — (1) This Act may be called 2[the Maharashtra
Motor Vehicles Tax Act].
(2) It extends to the whole of the 3[State of Maharashtra].
(3) It shall be deemed to have come into force on the 1st day of April 1958.
2. Definitions.— In this Act, unless the context otherwise requires—
4[(A1) “air conditioned motor vehicle” means a public service vehicle constructed or
adapted for use for the carriage of passengers and fitted with air conditioning unit];
(1) “certificate of taxation” means a certificate, issued under section 5, indicating therein the
rate at which the tax is leviable, and the periods for which the tax has been paid;
5[(1A-1) “Cess” means the Cess levied under section 3B;]
6[(1A) “cost of vehicle” in relation to—
(a) a vehicle manufactured in India means cost as per the purchase invoice of the
vehicle issued either by the manufacturer or the dealer of the vehicle and shall include the
basic manufacturing cost, Central Goods and Services Tax levied under the Central Goods
and Services Tax Act, 2017 (12 of 2017), Integrated Goods and Services Tax under the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), Cess under the Goods and
Services Tax (Compensation to States) Act, 2017 (15 of 2 017) and if the vehicle has been
sold in the State of Maharashtra from any other State or Union Territory shall include the
Goods and Services Tax paid in such State or Union Territory, and
(b) a vehicle imported into India irrespective of its place of man ufacture means cost as
per the landed value of the vehicle consisting of the assessable value under the Customs
Act, 1962 (52 of 1962) and the customs duty paid thereupon, including additional duty paid,
if any, as endorsed in the bill of Entry by the Cust oms Department and Integrated Goods
and Services Tax Act, 2017 (13 of 2017), and Cess under the Goods and Services Tax
(Compensation to States) Act, 2017 (15 of 2017) if any.
Explanation.— (1) The discount given by the manufacturer or the dealer , if any, shall
be added in the final cost and mentioned in the purchase invoice.
(2) The vehicles sold prior to the date of commencement of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13
of 2017), the Goods and Service Tax (Compensation to States) Act, 2017 (15 of 2017) and
the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) and produced for
1 For Statement of Objects and Reasons, see Bombay Government Gazette, 1958, Extraordinary, Part V, page 151.
2 The short title was substituted for “the Bombay motor vehicles Tax Act, 1958 ” by Mah. 24 of 2012 , s-2 schedule entry
68, w.e.f. 1-5-1960.
3 These words were substituted for the words “State of Bombay” by the Maharashtra Adaptation of Laws (State and
Concurrent Subjects) Order, 1960.
4 Clause (A1) was inserted by Mah. 9 of 1989, s. 2(a).
5 Clause (1A-1) was inserted by Mah. 30 of 2016, s. 2.
6 Clause (1A) was substituted by Mah. 2 of 1998, s. 2(a).
8 The Maharashtra Motor Vehicles Tax Act [1958 : LXV
registration after such date shall be taxed as per the provisions which were in force prior to
the Maharashtra Goods and Services Tax related laws (Amendments, Validation and
Savings) Act, 2017 (Mah. XLII of 2017);
(2) “fleet owner” means a person who is the registered owner of a fleet of one hundred or more
transport vehicles used or kept for use in the State ;
1[(2A1) “goods carriage” means any motor vehicle constructed or adapted for use solely for the
carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of
goods ;]
2[(2A) “interest” means interest payable under section 8A;]
3[(2B) “motor vehicles” means a motor vehicle as defined in the 4[Motor Vehicles Act, 1988 (59
of 1988)], whether using motor spirit or using fuel other than motor spirit;]
(3) “prescribed” means prescribed by rules made under this Act;
5* * * * * * *
6[(4) “quarter” means a period of three months, commencing on the 1st day of the month in which
a motor vehicle is registered or a new registration mark is assigned to it under the 7[Motor Vehicles
Act, 1988 (59 of 1988) ]; and successive period of three months thereafter; and the term “quarterly”
shall be construed accordingly;]
(5) “registered owner” means the person in whose name a motor vehicle is reg istered under the
8[Motor Vehicles Act, 1988 (59 of 1988)];
9[(5A) “Schedule” means a Schedule appended to this Act;]
10[(6) “tax” means a tax including any 11*** 12[, additional or one time tax 13[or environment
tax]] imposed by or under this Act;]
(7) “Taxation Authority” or “Authority” means such Officer or authority as the State Government
may, by notification in the Official Gazette, appoint to be the Taxation Authority for the whole State or
for any area or areas for the purposes of this Act, and the State Government may appoint more than one
Officer or authority as Taxation Authority for the whole State or for any area;
14[(7A) “T ax Collection Centre” means a Centre established by the State Government for the
purpose of assessment, levy and collection of tax;]
15[(7B) “tourist vehicle” means a tourist vehicle as defined in the 16[Motor Vehicles Act, 1988
(59 of 1988);]]
17[(8) “Transport Commissioner” means an Officer appointed as such by the State Government;]
1 Clause (2A1) was inserted by Mah. 25 of 1990, s. 2.
2 Clause (2A) was inserted by Mah. 22 of 1979, s. 2(a).
3 Clause (2A) was re-numbered as clause (2B) by Mah. 22 of 1979.
4 These words were substituted by Mah. 16 of 1995, s. 4.
5 Clauses (3A) and (3B) were deleted by Mah. 25 of 1990, s. 2.
6 This clause was substituted by Mah. 37 of 1972, s. 2(a).
7 These words and figures were substituted for the words and figures “Motor Vehicles Act, 1939” by Mah. 16 of 1995, s.
4.
8 These words were substituted by Mah. 16 of 1995, s.4.
9 Clause (5A) was inserted by Mah. 14 of 1987, s. 2(a)
10 Clause (6) was substituted by Mah. 22 of 1979, s. 2 (c).
11 The word “further” was deleted by Mah. 2 of 1998, s. 2(b).
12 These words were substituted for the words “or additional tax” by Mah. 14 of 1987, s. 2(b).
13 These words were inserted by Mah. 30 of 2010 s. 2.
14 Clause (7A) was inserted and original clause (7A) was renumbered as clause “(7B)” by Mah. 2 of 1998, s. 2(c).
15 This clause was inserted by Mah. 9 of 1989, s. 2(b).
16 These words were substituted by Mah. 16 of 1995, s. 4.
17 Clause (8) was inserted by Mah. 22 of 1979, s. 2(d).
1958 : LXV] The Maharashtra Motor Vehicles Tax Act 9
1[(9) “year” in relation to a fleet -owner means the financial year; and in any other case, means a
period of twelve months commencing on the 1st day of the month in which a motor vehicle is registered
or a new registration mark is assigned to it under the 2[Motor Vehicles Act, 1988 (59 of 1988);]]
(10) other words and expressions used, but not defined, in this Act shall have the meanings
respectively assigned to them in the 3[Motor Vehicles Act, 1988 (59 of 1988)].
3. Levy of tax.— (1) Subject to the other provisions of this Act, on and from the 1 st day of April
1958, there shall be levied and collected on all motor vehicles used or kept for use in the State, a tax at
the rates fixed by the State Government, by notification in the Official Gazette, but not exceeding the
maximum rates specified in the First Schedule :
Provided that :—
4[(a)] in the case of motor vehicles kept by a dealer in, or manufacturer of vehicles, for the
purposes of trade, there shall be levied and collected such tax on those motor vehicles only which
are permitted to be used on the roads in the manner prescribed by rules made under the 5[Motor
Vehicles Act, 1988 (59 of 1988);]
6**
7[Provided further that on and from the 8[commencement of the Bombay Motor Vehicles Tax
(Amendment) Act, 1985 (Mah. XX of 1985)] there shall be levied and collected—
(a) on a private serv ice vehicle used or kept for use in the State by a person (not being an
individual, a local authority, a public trust, a university or an educational institution) a tax at the
rate fixed by the State Government under this section in respect of a vehicle of the same carrying
capacity falling under 9[sub-clause IV-A] of clause A 10* * * * of the First Schedule; and
(b) on a motor vehicle referred to in 11[sub-clause VII] of clause A 12*** of the First
Schedule (other than a private service vehicle) used or kept for use in the State by a person (not
being an individual, a local authority, a public trust, a university or an educational institution) a
tax 13[at thrice the rate] fixed by the State Government under this section in respect of such motor
vehicle.
Explanation.— For the purposes of this section—
(i) “educational institution” means an institution recognised as such by a local authority or
by Government or any Officer of Government duly authorised in this behalf;
(ii) “private service vehicle” means any omnibus constructed or adapted to carry more than
nine persons excluding the driver and ordinarily used by or on behalf of the owner of such vehicle
for the purposes of carrying pe rsons for or in connection with his trade or business, or otherwise
than for hire or reward; but does not include a motor vehicle used solely for police purposes or
such other public purposes as the State Government may from time to time by order specify;
1 This clause was substituted for the original by Mah. 37 of 1972, s. 2(c).
2 These words and figures were substituted for the words and figures “Motor Vehicles Act, 1939” by Mah. 16 of 1995, s.4.
3 These words and figures were substituted for the words and figures “Motor Vehicles Act, 1939” by Mah. 16 of 1995, s.
4.
4 These brackets and letter were deemed always to have been inserted by Mah. 28 of 1978, s. 3 (a)(i).
5 These words and figures were substituted for the words and figures “Motor Vehicles Act, 1939” by Mah. 16 of 1995, s.
4.
6 The portion beginning with the word, bracket and letter, “and ( b)” and ending with the words “ Official Gazette” was
deleted by Mah. 25 of 1990, s. 3(a).
7 Second proviso was added by Mah. 14 of 1974, s. 2.
8 These words, brackets and figures were substituted for the figures and words “1st day of April 1974” by Mah. 20 of 1985,
s. 2(a)(i).
9 These words, letter and figures were substituted for the words and figures “sub -clause I and VII” by Mah. 14 of 1987, s.
3.
10 These words and figures “of Part I” were deemed always to have been deleted by Mah. 28 of 1978, s.3 (a) (iii).
11 These words and figures were substituted for the words and figures “sub-clauses IV” by Mah. 14 of 1987, s. 3(a).
12 The words and figure “of Part I” were deemed always to have been deleted by Mah. 28 of 1978, s. 3(a)(iii).
13 These words were substituted for the words “at twice the rates” by Mah. 20 of 1985, s. 2(a)(ii)(B).
10 The Maharashtra Motor Vehicles Tax Act [1958 : LXV
(iii) “public trust” means a public trust registered under the Bombay Public Trusts Act, 1950
(Bom. XXIX of 1950); and
(iv) “university” means a university established or constituted by or under any law for the
time being in force.]
1* * * *
2* * * * * * * * * * * *
3[(1C) (a) Subject to the provisions of this Act, there shall be levied and collected on all motor
cycles and tricycles used or kept for use in the State, a one time tax 4[for the lifetime of such motor
cycle and tricycles],—
(i) if registered after the date on which the provisions of this sub -section take effect
(hereinafter in this sub-section referred to as “the said date”), at the rates specified in Part I of the
5[Second Schedule] 6* * ;
(ii) if already registered before the said date and on which tax is already paid under sub -
section (1), at the rates specified in Part II of the 7[Second Schedule];
8[(iii) if first registered in any other State and thereafter on transfer thereof in the State of
Maharashtra, a new registration mark is assigned to the same after the said date, then having
regard to the month of the first registration in the other State, at the rate specified in Part II of the
Second Schedule;]]
9* * * * * * * * * * * *
10[(c) 11[Notwithstanding anything contained in clause (a), there shall be levied and collected the
one time tax specified in Part I or Part II of the Second Schedule,—
(i) on a motor cycle or tri -cycle used or kept for use in the State by a person not being an
individual, a local authority, a public trust, a university or an educational institution, at t wice the
rate;
(ii) on all imported motorcycles and tricycle, at twice the rate.]
Explanation.— For the purposes of this sub -section, the expression “motor cycle and tricycle”
includes motor scooter, moped and cycle with attachment for propelling the same by mechanical
power].
12[Provided that, the maximum limit of tax for a ll the types of vehicles registered under this sub -
section shall be rupees 20lakhs.]
13[(1D) (a) Subject to the provisions of this Act, there shall be levied and collected on all motor
cars 14[and omni buses] used or kept for use in the State, a one time tax for the lifetime of 15[such
vehicle] :—
1 Sub-section (1A) was deleted by Mah. 2 of 1988, s. 3(a).
2 Sub-section (1B) was deleted by Mah. 25 of 1990, s. 3(b).
3 Sub-section (1C) was inserted by Mah. 14 of 1987, s. 3(b).
4 These words shall be deemed to have been inserted with effect from the 26 th day of March 1987 by Mah. 33 of 1987, s.
2(1)(a)(i).
5 These words were substituted for the words “Third Schedule” by Mah. 2 of 1998, s. 3(b)(i)(A).
6 The words “and the tax so l evied and collected shall be for the lifetime of such motor cycles and tricycles” shall be
deemed to have been deleted with effect from the 26th day of March 1987 by Mah. 33 of 1987, s. 1(a)(ii).
7 These words were substituted for the words “Third Schedule” by Mah. 2 of 1998, s. 3(b)(i)(A).
8 Sub-clause (iii) was substituted by Mah. 2 of 1998, s. 3(b)(i)(B).
9 Clause (b) was deleted by Mah. 9 of 1997, s. 16(a)(i).
10 Clause (c) was substituted by Mah. 2 of 1998, s. 3(b)(ii).
11 This portion was substituted was substituted for the portion beginning with the word “Notwithstanding anything” and
ending with the words “at thrice the rate” by Mah. 15 of 2016, s. 2.
12 This proviso was inserted by Mah. 50 of 2017, s. 2. (i).
13 Sub-section (1D) was inserted by Mah. 16 of 1995, s. 5.
14 These words were inserted by Mah. 9 of 1997, s. 16(b)(ii).
15 These words were substituted for the words “such motor cars” by Mah. 2 of 1998, s. 3(c)(i)(A).
1958 : LXV] The Maharashtra Motor Vehicles Tax Act 11
1[(i) if registered after the date of commencement of the Bombay Motor Vehicles Tax
(Amendment) Act, 1997 (Mah. II of 1998), at the rates specified in Part I of the Third Schedule;]
(ii) if already registered before the said date and on which tax is already paid under sub -
section (1), at the rates specified in 2[Part II of the Third Schedule];
3[(iii) if first registered in any other State and thereafter on transfer thereof in the State of
Maharashtra, a new registration mark is assigned to the same, after the said date then having
regard to the month of first registration in the other State, at the rate specified in Part II of the
Third Schedule.]]
4* * * * * * * * *
5* * * * * * * * *
6[(c) Notwithstanding anything contained in clause (a), there shall be levied and collected the one
time tax specified in Part I or Part II of the Third Schedule on a motor car or omni bus—
(i) manufactured in India or imported into India and used or kept for use in the State by a
person, not being an individual, a local authority, a public trust, a university or an educational
institution, 7[at twice the rate];
(ii) imported into India and used or kept for use in the State by a person, being an
individual, a local authority, a public trust, a university or an educational institution, at twice the
rate.]
8[Provided that, such one time tax at twice the rate under sub-clause (i) or (ii) shall not exceed 20
per cent. of the cost of the vehicle.]
9[Provided further that the maximum limit of tax for all the types of vehicles registered under this
sub-section shall be rupees 20 Lakhs.]
10* * * * * * * * *
11[Explanation.— The expression “omni bus” used in this sub -section means an omni bus other
than the transport vehicle, the seating capacity of which does not exceed twelve.]
12[(1E) Subject to the provisions of this Act, there shall be levied and collected on all goods
carriages a one time tax for the lifetime of such goods carriages—
(i) if registered after the date on which the provisions of this sub -section take effect
(hereinafter in this sub-section referred to as “the said date”), at the rates specified in Part I of the
Second Schedule ;
(ii) if already registered before the said date and on which tax is already paid under sub -
section (1), at the rates specified in Part II of the Second Schedule ;
(iii) if first registered in any other State and thereafter on transfer thereof in the State of
Maharashtra, a new registration mark is assigned to the same after the said date, then having
regard to the month of first registration in the other State, at the rate specified in Part II of the
Second Schedule :
1 Sub-clause (i) was substituted by Mah. 2 of 1998, s. 3 (c)(i)(B).
2 These words and figures were substituted for the words and figures “Part III of the Fifth Schedule” by Mah. 2 of 1998, s.
3 (c)(i)(C).
3 Sub-clause (iii) was substituted by Mah. 2 of 1998, s. 3 (c)(i)(D).
4 The proviso was deleted by Mah. 9 of 1997, s. 16(b)(ii).
5 Clause (b) was deleted by Mah. 2 of 1998, s. 3(c)(ii)..
6 Clause (c) was substituted by Mah. 2 of 1998, s. 3(c)(iii).
7 These words were substituted for the words “at thrice the rate” by Mah. 44 of 2006, s. 2.
8 The proviso was added by Mah. 14 of 2012 s.2.
9 This proviso was inserted by Mah. 50 of 2017, s.2 (ii).
10 Clause (d) was deleted, by Mah. 44 of 2006, s. 3(c)(iv).
11 This Explanation was added by Mah. 9 of 1997, s. 16(b)(v).
12 Sub-section (1E) was inserted by Mah. 2 of 1998, s. 3(d).
12 The Maharashtra Motor Vehicles Tax Act [1958 : LXV
1[Provided that, the tax in respect of the motor vehicles referred to above, except in respect of the
light motor vehicles used for carriage of goods, may be collected and paid at the option of the
registered owners in accordance with the provisions of sub-section (1).]]
2[(1F) Subject to the provisions of this Act, there shall be levied and collected on all motor
vehicles (including tricycles) plying for hire or reward, fitted with fare meters and used or kept for use
in the State for the carriage of not more than six passenge rs, a one time tax for the life time of such
vehicles,—
(i) if registered after the date of commencement of the Maharashtra Tax Laws (Levy and
Amendment) Act, 2010 (Mah. XII of 2010 ) (hereinafter, in this sub -section, referred to as “the
said date”), at the rates specified in Part I of the Second Schedule ;
(ii) if already registered before the said date and on which tax is already paid under sub -
section (1), at the rates specified in Part II of the Second Schedule ;
(iii) if first registered in any other State and thereafter on transfer thereof in the State of
Maharashtra, a new registration mark is assigned to the same the said date, then having regard to
the month of the first registration in the other State, at the rates specified in Part II of th e Second
Schedule.]
3[(2) For the purposes of this Act, a registered owner or any person having possession or control
of a motor vehicle shall be deemed to use or keep such vehicle for use in the State, unless he intimates
in writing in advance to the Tax ation Authority in the prescribed manner that the vehicle will not be
used or kept for use in the State during any period specified in the intimation, and the Taxation
Authority has, in the prescribed manner, certified that such motor vehicle was not used or kept for use
in the State during the period specified in the certificate :
Provided that, where a vehicle is rendered incapable of being used or kept for use on account of
any accident, mechanical defect or any other sufficient cause, which makes it im possible to give an
advance intimation as aforesaid, then such intimation may be given in the prescribed manner within a
period of seven days from the date of occurrence of such accident, or such other cause] :
4[Provided further that, where the intimati on is received by the Taxation Authority after the
commencement of the period of non -user or after the expiry of the period specified in the preceding
proviso, as the case may be, and the whole of the period specified in the intimation has not expired
prior to the date of receipt of the intimation, the Taxation Authority may recover, in full, the tax
payable for the period upto the date of receipt of the intimation and certify in the prescribed manner
that the motor vehicle was not used or kept for use in t he State during the remaining part of the period
specified in the intimation.]
5[(3) Notwithstanding anything contained in sub-section (2), even if no intimation has been given
under that sub-section, the Transport Commissioner may, where he is satisfied that a motor vehicle was
not used or kept for use in the State during any period for reasons to be recorded in writing, certify that
such motor vehicle was not used or kept for use in the State during the period specified in the
certificate.]
6* * * *
7[3A. Levy of environment tax.— (1) There shall be levied and collected a lump sum tax called
the environment tax in addition to the tax levied under this Act on the motor vehicles used or kept for
use in State as specified in column (2) of the Fifth Schedule at the rates specified in column (3) thereof:
Provided that, where the transport motor vehicle running on the Compressed Natural Gas or
Liquefied Petroleum Gas or the non -transport motor vehicle has completed more than 15 years from
1 This proviso was substituted by Mah. 26 of 2001, s. 2.
2 Sub-section (1F) was inserted by Mah. 12 of 2010, s. 2.
3 Sub-section (2) was substituted by Mah. 37 of 1972, s. 3(2).
4 This proviso was added by Mah. 22 of 1979, s. 3(b).
5 Sub-section (3) shall be deemed to have been inserted with effect from the 1st April 1973, by Mah. 22 0f 1979, s. 3(c).
6 Sub-section (4) was deleted by Mah. 33 of 1987, s. 2 (2).
7 Section 3A was inserted by Mah. 30 of 2010 s. 3.
1958 : LXV] The Maharashtra Motor Vehicles Tax Act 13
the date of first registration of such vehicle, on or before the date of commencement of the Bombay
Motor Vehicles Tax (Second Amendment) Act, 2010 (Mah. XXX of 2010) , such vehicle shall be
deemed to have completed 15 years for the purposes of levy of the environment tax, as specified in the
Fifth Schedule :
Provided further that, where the specified transport vehicle, whether running on or not running on
the Compressed Natural Gas or Liquefied Petroleum Gas has completed more than 8 years from the
date of first registration of such vehicle, on or before the date of commencement of the Bombay Motor
Vehicles Tax (Second Amendment) Act, 2010 (Mah. XXX of 2010) , such vehicle shall be deemed to
have completed 8 years for the purposes of levy of the environment tax, as spec ified in the Fifth
Schedule.
(2) The provisions of this Act and the Rules made thereunder excluding those relating to refund
of tax, shall mutatis mutandis apply in relation to the levy, assessment and collection of the
environment tax payable under sub-section (1).]
1[3B. Levy of Road Safety Cess. — There shall be levied and collected such Cess, being an
additional tax, at the rate, not exceeding 10 per cent. of the levied under section 3, in respect of the
newly registered vehicles in the state and the vehicles permanently migrated to the state, as may be
notified by the State Government, from time to time.]
4. Payment of tax.— (1) The tax leviable under 2[ 3[sub-section (1)] of section 3] shall be paid in
advance by every registered owner or any person having possession or control, of a motor vehicle,—
(i) annually 4[at the rates provided by 5[sub-section (1) of section 3] ] (hereinafter referred to
as “the annual rate”), or
6[(ii) for each quarter, at one -fourth of the annual rate referred to in clause (i), plus ten per
centum thereof rounded off in the manner provided in 7[sub-section (3) ] (the sum so arrived at is
hereinafter referred to as “the quarterly rate”), or
(iii) for more than one quarter, at multiples of the quarterly rate ;]
8[(iv) for any period less than a quarter expiring on the last day of the quarter,—
(a) at the rate of one -twelfth of the annual rate of tax plus 20 per cent. thereof, where
the period does not exceed one calendar month ;
(b) at the rate of two -twelfth of the annual rate of tax plus 15 per cent. thereof, where
the period exceeds one calendar month but does not exceed two calendar months ; and
(c) at the quarterly rate, where the period exceeds two calendar months;]
9* * * * * * * *
10* * * * * * * *
11[(2) The one time tax payable under sub -sections 12[(1C), (1D), (IE) or ( 1F)] as the case may
be, of section 3 shall be paid, in case of motor vehicles referred to,—
1 Section 3B was inserted by Mah. 30 of 2016, s. 3.
2 These words, brackets, figures and letters were substituted for the word and figure “section 3” by Mah. 14 of 1987, s.
4(a)(i).
3 The word, brackets and figure were substituted for the words, brackets, figures and let ter “sub-section (1) and (1A)” by
Mah. 2 of 1998, s. 4 (a)(i).
4 These words and figures were substituted for the words and figure “at the rates fixed by the State Government under
section 3” by Mah. 17 of 1975, Sch.
5 These words, brackets and figures were substituted for the word and figure “section 3” by Mah. 2 of 1998, s. 4(a)(ii).
6 Clauses (ii) and (iii) were substituted for clause (ii) by Mah. 37 of 1972, s. 4(1).
7 These words, brackets and figures were substituted for the words, brackets and f igure “sub -section (2)” by Mah. 2 of
1998, s. 4(a)(iii).
8 Clause (iv) was substituted by Mah. 22 of 1979, s. 4.
9 This proviso was deleted by Mah. 14 of 1987, s. 4(a)(ii).
10 Sub-section (1A) was deleted by Mah. 2 of 1998, s. 4(b).
11 This sub-section was substituted for sub-sections (1B) and (1C), by Mah. 2 of 1998, s. 4(c).
12 These brackets, figures, letters and word were substituted for the brackets, figures, letters and word “(1C), (1D) or (1E)”
by Mah. 12 of 2010., s. 3(a).
14 The Maharashtra Motor Vehicles Tax Act [1958 : LXV
(a) in sub-clause (i) of clause (a) of each of the sub-sections 1[(1C), (1D), (1E), and (1F)] at
the time of registration ;
(b) in sub -clause (ii) of clause ( a) of each of the sub -sections 2[(1C), (1D), (1E) and ( 1F)]
within one month from the date of expiry of the period for which the tax is paid under sub-section
(1) of section 3; and
(c) in sub-clause (iii) of clause (a) of each of the sub-sections 3[(1C), (1D), (1E) and (1F)] at
the time of Registration mark is assigned to the vehicle in the State of Maharashtra.]
4[(3)] In calculating the amount of tax due under 5[this section] for any period 6* * * * the
fraction of a rupee less than fifty 7[paise shall be ignored, and the fraction of rupee of fifty paise or
more] shall be taken as a rupee.
8[4A. Provision for payment of tax from month of registration of vehicle etc. — Where
before the commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1972 (Mah.
XXXVII of 1972) , any tax in respect of any motor vehicle has been paid, and from such
commencement, liability to pay tax in respect of that vehicle arises or has arisen from the 1 st day of the
month in which such vehicle is registered or new registration mark is assigned to it under the 9[Motor
Vehicles Act, 1988 (59 of 1988)], then there shall be paid tax in respect of such vehicle for the period
for which any tax remains unpaid at the rate specified in clause ( ii), (iii) or (iv), as the case may be, of
sub-section (1) of section 4. The tax shall be paid within such period as may be prescribed.]
5. Issue of 10*** certificate of taxation.— (1) When the tax leviable under section 3 in respect
of any motor vehicle is paid the Taxation Authority shall issue to the person paying the tax,—
(a) a 11[receipt], in the prescribed form, indicating therein that such tax has been paid, and
(b) a certificate of taxation, in the prescribed form, indicating therein 12[whether the motor
vehicle is manufactured in India or any place outside India,] the rate at which the tax is leviable
and the 13[specific period, or as the case may be, lifetime of a vehicle 14* * * * *,] for which the
tax has been paid.
(2) Where a certificate of taxation has already been issued in respect of such motor vehicle, the
Taxation Authority shall, on payment of tax as aforesaid, cause to be made in the certificate of taxation
an entry of any such payment.
6. Tax to be paid along with declaration. — (1) Subject to the provisions of this section, every
registered owner, or person who has possession or control, of a motor vehicle used or kept for use in
the State shall fill up, sign and deliver, in the manner provided in sub -section ( 4), declaration, and
shall, along with such declaration, pay to the Taxation Authority the Tax which he app ears by such
declaration to be liable to pay in respect of such vehicle.
(2) Subject to the provisions of this section, when a motor vehicle used or kept for use in the
State, is altered or is proposed to be used in such manner as to render the registered owner, or person
who has possession or control, of such vehicle liable to the payment of an additional tax under section
7, such owner or person shall fill up, sign and deliver in the manner provided in sub -section ( 4) an
1 These brackets, figu res, letters and word were substituted for the brackets, figures, letters and word “( 1C), ( 1D) and
(1E)” by Mah. 12 of 2010., s. 3(b).
2 These brackets, figures, letters and word were substituted for the brackets, figures, letters and word “( 1C), ( 1D) and
(1E)” by Mah. 12 of 2010, s. 3(b).
3 These brackets, figures, letters and word were substituted for the brackets, figures, letters and word “( 1C), ( 1D) and
(1E)” by Mah. 12 of 2010, s. 3(b).
4 This sub-section was renumbered by Mah. 2 of 1998, s. 4(d).
5 These words were substituted for the words, brackets and figure “sub-section (1)” by Mah. 2 of 1998. s. 4(d).
6 The words “less than one year” were deleted by Mah. 43 of 1969, s. 2.
7 These words were substituted for the words “naye paise shall be taken as fifty naye paise, and the fraction of a rupee
exceeding fifty naye paise” by Mah. 9 of 1989, s. 4.
8 Section 4A was inserted by Mah. 37 of 1972, s. 5.
9 These words and figures were substituted for the words and figures “Motor Vehicles Act, 1939 ” by Mah. 16 of 1995, s.
7.
10 The words “tax token and” were deleted by Mah. 37 of 1972, s. 7(1).
11 This word was substituted for the word “token” by Mah. 37 of 1972, s. 6(a).
12 These words were inserted by Mah. 17 of 1975, Sch.
13 These words were substituted for the word “period” by Mah. 14 of 1987, s. 5.
14 The words “in the case of motor cycle, tricycle, motor car or omni bus” were deleted by Mah. 2 of 1998, s. 5.
1958 : LXV] The Maharashtra Motor Vehicles Tax Act 15
additional declaration and shall, along with such additional declaration (accompanied by 1* * * the
certificate of taxation in respect of such motor vehicle), pay to the Taxation Authority the additional
tax payable under that section, which he appears by such additional declaration to be liable to pay in
respect of such vehicle.
(3) Such owner, or person shall, at the time of making payment of tax under sub-section (1), or of
the additional tax under sub -section ( 2), produce before the Taxation Authority a valid certificate of
insurance, in respect of the vehicle, which complies with the requirements of a 2[Chapter XI of the
Motor Vehicles Act, 1988 (59 of 1988)].
(4) The declaration under sub -section ( 1), and an additional declaration under sub -section ( 2),
shall be in the prescribed form, containing the prescribed particulars, and 3[shall (together with the
certificate of taxation) be delivered] after being duly filled up and signed, within the prescribed time.
The additional declaration shall indicate cl early also the nature of the alteration made in the motor
vehicle, or as the case may be, the altered use to which the vehicle is proposed to be put.
4[(5) On receipt of an additional declaration together with the certificate of taxation in respect of
any altered motor vehicle, the Taxation Authority may, for the purpose of ascertaining the changed rate
of tax, require the vehicle to be inspected by such authority as he may specify in this behalf. On the
basis of the report of inspection received by him, t he Taxation Authority may assess the changed rate
of tax payable in respect of such altered vehicle.
(6) On receipt of the additional tax the Taxation Authority shall 5[issue a receipt in respect of the
additional tax], and shall suitably amend the certificate of taxation under his signature and date.]
7. Payment of additional tax. — Where any motor vehicle, in respect of which a tax for any
period has been paid, is altered during such period, or proposed to be used during such period in such
manner, as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable,
the registered owner or person who is in possession or control of such vehicle shall 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 tax was paid before the alteration or use of the vehicle for that portion
6* * * * * *
8. Liability to pay arrears of tax 7[and interest due, if any,] of persons succee ding 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 the 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 also be liable to pay the said tax 8[and interest due,
if any,] to the Taxation Authority.
(2) Nothing contain ed in this Excerpt shown. Open the full act in Lexace.