The Motor Vehicles Taxation (Amendment) Act, 2011

 
EXTRAORDINARY
PUBLISHED BY AUTHGRITY
No. 573 Imphal, Thursday, March 31, 2011 (Chaitra 10, 1933)
GOVERNMENT OF MA‘NIPUR
SECRETIXRIAT: LAW & LEGISLATIVE AFFAIRS
D E P A R T M E N T
N O T I F I C A10 N
Imphni, the 3 3 " March, 20! I
No.2!42/2010—ch/L ; The following Act of the hcgislaturc, Manipur which received assent of
the Governor of Manipur on 30—3420! 1 is hercby published in the Official Gazette:
mMANIFXXR MOTOR VEI'IICLES TAXATION (AMENDMENT) ACT, 201 1
(Manipur Act No.5 01’20} !)
An
Act
to amend the Manlpur Motor Vehicies Taxation Act,1998 (Manipur Act No.3 of 1998).
Be it enacted by. the Legislature cf Manipur in the Sixty—second ,Year of the
Republic of India .as foliows : «
1. Short nae, extentund mmmencem ant.~—— (1) This Act may be called the Manipur
Motor Vehides Taxation (Amendment) Act, 2011.
(2) It extends t0 the whwfie of the State Of Manipur.
(3) It shall come irate: farce at once.
2. Subsuhsfion 0f auction 15. —— For section 15 0f the Manipur Motor Vehicies
Taxation Act, 1998 (hereinafter referred to as the Principaf Act), the foliowlng shall
be substituted, namely,»
‘15. Other penalties. —— Whosoever cantravenes any of the provisions of this Act
or any rules made thereunder shafl, if no other penalty is eisewhere provided
in this Act for such contravention, be punfishable with a fine which may extend
to Rupees one hundred §n respect of two wheeler vehécles, Rupees two
hundred in respect of fight vehicles, Rupees four hundred in respect of
medium vehides and Rupees one mousarad In respect of heavy vehicles and,
in the event of such person having been previously convicted of an offence
under this Act: or under any rutes made thereunder with fine which may extend
to Rupees two hundred, Rupees four hundred, Rupees eight hundred and
Rupees two thousand respectiveiy.”
3. Amendment of Schedule. - For the FERST SCHEDULE appended to the
Principe! Act, the fonowmg shall be substituted, namety,- '
“FIRST SCHEDULE
{See sectlan 3(1)]
PART—A
VEHICLES PLYING NOT FOR HIRE OR REWARD
)
Group A- Motor vehicle fitted solely with pneumatic tyres.
Annual-lOne 11m Tax on personalized vehicles.
Artfide Description of Vehicle
Annual Tax/One Time Tax Tax for every 5 years
after 15 years
1.0). Motor Cycles/Scooxgers Rs.1soms. 1700 Rs. 800
having Engine capacity
< 50 c.c.>100 c.c.
(ii). <10!) cn>200 QC. 32525015152706 Rs. 1300
(xii). 200 c.c.- 350 cc. Rs.300/Rs.3000 . Rs. 1500
(iv). Trailers/Side—ar arcadaed ' ~
to 2-.wheelers v ' . 0 . Rs.100iRs.1100 B.SOO.
(v) .. Tricydefl'hree Wheelers Rs.300/Rs.3ooo, . 0. Rs.1500 >
(vi). Motor vehidedadapted . ~
& used for invalids). _ Rs.100/ni! . nil,
(vi!) Used vehlds requiring to be registered cue Time Tax to be fixed after allowing a
in Manipur on tmnsferfmm ather States depreciation @ 10 % per annum ofthe
A ' Taxpayableforanewvehldeofme
same category at the current cost price.
ILA. One Time Tax on Perscnalized 4-wheeler vehicles 5
Arude ' 0mm of Vehicle Oné-tix'ne Tax Tax for ev‘ery 5 years
m: ===2======== $2333”; 2:25:31:
0). Origihai cost price 0pm 3 Sam 3% 0f the original cost Rs.5000.
(ii). Unto 5 lakhs - ‘ V 4% 0f theoriginal cost ‘ 525.8000.
Gil) Upto 10 iakhs ‘ 5% ofthe ongma: cost 05.10000.
(iv) Upto 15 iakhs 6% 0f the origina! mst Rs.15000.
(v) Upto 20 lakhs ’ 7% 0f the ofiginalcost Rs.20000.
(vi) Above 20 saws , 7 8% of the original m . Rs. 25000.
Note This tax ,stmcture is meant for newiy purchased vehicles and appiiéd for
registration in the State of Manipur as the payment of one time tax for newly purchased
personaflzed vehicles is mandatory. ‘ . .
(vii) Used vehicies requiring to be registered 5n One Time Tax to be fixed after allowing
Manipur on transfer from another State depreciation at the rates of 10 % per
or vehicles which are under annualtax annum of the tax payable for a new
- - vehide of the same category at the
current cost price. Tax for any fraction
of years shall be calculamd after
'defiving rate for one year (depreciated ’
amount of one time tax to be divided by
15 years)
[3]
11.3. Rate 0f taxes payabie annually for used vehicles in the State of Manipur
whatsoever the case may be:
(5). Vehicles whose un—laden weight does n0t
exceed 1000 kgs
(ii).VehicIes whose un-laden weight between
1001 —1500 kgs
(iii).tVehides whose un—laden weight between
1501kg—2000kg
(iv) Vehicies whose un—laden weight exceeds 2000 kgs
(v). (a) Trailer whose un—iaden weight does not exCeed
1 metric tonne
(b) Traiier whose un-laden weight exceeds
1 metric tonne .
Annual/One time
This Structure is proposed for
change on the basis of %
of the on'ginat cost of the
vehicie and for which
payable Annual Tax shall be
calculated as explained at
ILA (v) above.
Rs.4500+ Rs.2925
for every additional 1000kg.
95.250 / Rs.2850.
R5450 / Rs.5100.
III. Goods (private)
5!. No Tonnage ' Annual Tax Permit Fee
1. upto 1 toner R5300. 525.200
2. upto 3 toner Rs.2080 R5520
3. Upto 5 toner - Rs.3360 R5340
4. between 7.5 - '9 toner Rs.5920 Rs.1480
5. 10 toner R5.6560 Rs.1640
6. above 10 boner Rs.6560 V
+Rs. 640 for
every» additional
one metric tone
IV. Additional mx payab!e for drawing trailers :
(i) Un-laden weight upto 2 meme tonne
(ii) Un-laden weight above 2 metric tonne
V. Tractors
(a) Laden weight upto 2 metric tonne
(b) Laden weight above 2 to 4 metric tonne
(c) Laden weight above 4 metric tome
Annuai
Rs. 720
Rs. 1200
Rs. 160
R3320
R5500
Note: If the tractor is utilized for commercial purpose_( on hire or reward) other than
agricultural works, 15% of the rate of tax payable shail be charged as additional tax.
VI. Mechaniml Crane mounted on motor vehicies.
(a) Un—laden weight upto 3 metric tonne R5500
(b) Un-laden weight above 3 to 5 metric tonne R5350
(c) Un— Laden weight above 5 metric tonne RSJOOO
Note: (3) 500/0 add! tax shail be leviabte on any motor vehicle authorized to be
fitted with solidlsemi—solid tyres
(ii) If the mounted crane is utilized mr.commercial purpose ( on hire or
reward), 15% of the rate of tax payable shall be charged as additional tax.
PART-B‘
VEHICLES FLYING FOR HIRE OR REWARD
... - r
1. Auto Rickshaws.(passengers)
AnnualTax Annual Permit Fee
_.-.._~—._.__. _—__._—_._—____
(a) 3 seater R5300 9.5.300
(b) 6 seater Rs.600 Rs.600 1
II. Auto Rickshaws (Goods)
(3) Petrol (smafler) - R5350 R5300
(13) Diesel (iarger) R5300 R5300
III. Maruti Vans mnying Schod R5580 Rs.480
Children 81 staff on contract basis
IV. Vehicles partly for conveyance of passengers & partly for conveyance of goods:
(Existing Rate + Rs.100 per qijinta! per year). Each passenger is allowed to carry
100 kgs of goods/trip. Add? tax @ of R5200 per quintal per year will be levied as
partial goods tax in addition to the token tax & passengers tax payabie. Necessary
average caiculation shall be made according to the type of the vehicle (whether—
Mini/Medium/Heavy BUS) by the concerned Registering Authorities at the time of
conversion of type of vehicie by withdrawing number of seats as per the requirement
of the owner. ‘
v. Motor Cab ( upto 6. seats): R5500 I assoc
VI: Maxi Cab(7- 12 seats) Rs. 1200 Rs.800
VII. Ordinary Bus(Local)
(a) Mini Bus(>12 <23 seats) Rs.2000 Rs.800
(b) Medium Bus(>23<34 seats) R5300!) Rs.800
((2) Bus (>34—SO seats) Rs.5000 Rs.800
[5]
VIII. Inter State Bus (Deluxe): Add 100/0 1:: the tax rate fixed for iocal buses
listed at VII above.
Inter State Stage Carriage (HeaVy) means aBus Operating in the Inter State Routes
and whose gross vehicle weight exceeds 12,000 kgs. Inter State ( Mini ) means a
Mini bus whose gross vehicle weight does not exceed 7, 500 kgs. Inter State
(Medium) means a medium bUS Whose gross vehicieweight lies between 7, 500 kgs
and 12,00 kgs.
IX. Gaods Vehicles ( Local) , Annual Tax " ' Ah‘nuéi Permit fee ‘
1. upto I'Toner » '- - - ‘ Rs.1200‘ . ’ R5,.600
2. upto 37Ton‘er » 9' ' ; . Rs.2"480 . Rs.600'
3. upto 5 Toner ‘ ' . ' ’ Rs.3760<~ _ Rs.720
4. between 7.5 — 9 Toner ~ ,Rs.‘6320 [25.720-
5. 10 Toner Rs.6960 - Rs.720
6. Above 10 Tonner. ' Rs.6960vv+Rs./640 . Rs. 720.; '-
for every additional
one metric tonne
X. Goods (Inter State): Add 10% to the tax rate fixed for ioca’l trucks
listed at IX above.
XI. Ambulance
    
  
SI‘No. _ Type ' ' . Ratc/annum Ratc/qtr
(i) Light( un—ladenv wt > 7500kg) ' Rs.1000 125.250
(ii) Medium( un—laden wt<7500 > 12000kg) Rs.1500 R5375
XII. Any other TrarIsport Vehicles Tax/Annum Remarks
not covered under
——_——__.—— , _—____
Any category above such as Dumper, Excavator, 0.5% of the cost The cost of old
Camper Van, Trailer Cash Van, Mobile Canteen, - of the chassis chassis vehicle
Mobile Workshop, Mobile Clinic, Forklift, Tow-Truck, vehicle ~ , liable to pay tax
Rig Mobile (MV), Cementing Unit etc. - will have tobe
. assesSed after
ailowingj10%
depreciation per
annum of the tax
, payable for a new
" , , chassis/vehicie.
SPECIAL CLAUSES
A. Green Tax: (i) The bansport/commerciai vehicles shaii have to pay a consolidated
s‘um annually in addition to the usual tax after completing 15 years
as indicated below:
I 6 I I
(a) Heavy/Medium/Mini ( Truck/Bus) Rs. 1000/Rs.750/Rs.500
,(b) Maxi Cabs/Motor Cabs/Mega Dieseis/AR: R5 R5. 500/Rs.400/Rs.300/Rs 200
(II) The private Light Motor Vehides(LMVs)/wa—_Wheeiers after 15years,shall have to
pay Rs 500 (for 5 years) & Rs. 250 ( for 5 years) respectively. . . . , . ; ,
x
_ Revenue generated from this taxmay be utilized for the purpose of environmental
proteCtion ,
8. Choice of Registration No.: A sum of 125.100 x number of digits to be jumped shall
' , _ be paid if an applicant/owner wishes to make their
own choice, of Registration Number. Revenue
, . generated may be utiiized for certain specific purpose
‘ like office building maintenance & improvement of
working condition of the officers/stafi‘. '
C. Categorization Of Routes ‘A’ & ‘B'
(a) Imphal to Churachandpur route is categorized as Ciass—~A Route; all passenger tmnsport
vehicles shall have to pay 10 % ofthe permit fee more in addition to permit fees payable
(b) imphal to Thoubal extended upto KakchingIs categorized as Class-B Route; ail passenger
transport vehicles shaii have to pay 5% of the permit fee more.”
TH. KAMINI KUMAR SINGH,
Deputy Secretary (Law),
Government of Manipur.
 
Printed at the Directorate of Printing & Stationery, Government of Manipur/3 55—C/‘3 1—03—20 1 1‘.

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