The Punjab Motor Vehicles Taxation Act, 1924

]
I
GOVERNMENT OF PUNJAB
•
DEPARTMENT OF LEGAL AND'
LEGISLATIVE AFFAIRS
The Punjab Motor Vehicles
Taxation Act, 1924
~
(pUNJAB ACT 4 OF 1924)
(As .mended up to 31st August, 2004)
l'
•
,
2004
printed by :
The Controller. Printing and Stationery Department, D.T., Chd.
A.Z7 -00
TIlE PUNJAB MOTOR VEffiCLES TAXATION ACT, 1924
(PUNJAB ACT 4 Of 1924)
Section CONTENTS Page
1. Short title, extent and commencement. 3
2. Definitions. 3
3. Imposition of Tax. 5
3-A. Retrospective notification. 5
3-B. Imposition of tax in !umpsum on motor vehicles. 5
3-C. Refund of tax in certain cases. 5
3-D. Imposition of tax in lump sum of four wheeled 6
personalised motor vehicles.
3-E. Refund of tax paid in respect of four wheeled 6
personalised motor vehicles.
3-F. Levy of special road tax. 7
4. Obligation of persons keeping motor vehicles to 7
make dec luration and to pay lax.
4~A. Obligation to make declaration in respect of 8
transport vehicles to pay special road tax.
•
5. Obligation to make additional declaration and to 8
pay further tax.
5-A. Obligation on revision of rates of lax. 8
6. Service of special notice to make declaration and 8
to pay tax.
7. Grant of license. 9
7-A. Owner to furnish security. 9
7-8. Maintamance of accounts and determination of tax. 9
•
(i)
7-C. Re~detcnnjnation of tax. 9
8. Offences and penalties. 10
9 Compounding of o.ffences. II
10. Recovery of lax or .additionaltax unposed under II
section 8 or section"9.
II. Recovery of an arrear of tax. JJ
ll-A Payment of interest. II
II-B. Power of licensing Officer to recover lax, 12
mterest and penalty.
ll-C. Liabilityof transferee of vehicles. 12
12. Appeals. 13
12-A. Revison. 13
13. Refund and exemption. 14
14. Bar tojurisdictionof civil and criminalcourts in 14
matters of taxations.
14·A. Cognigence of offencess. 14
14-B. Power 10 stop search and seizure. 14
14-C. Tax payable by dealer or manufacturer. 15
15. Power of State Governmentto make rules. 15
16. Delegation of power. 16
(n)
(PUNJAB ACT 4 0" 1924)
lTHE PUNJABI\10TOR VEHICLES TAXATION AC1~ 1924
5. for Statement of ObJeclS and Reasons, see Punjab Go'l'trnmellt Gtutllt. (EJltnollhnary),
19S4, ~&e 278
•
•
lAmcnded Punjab Act 10 of 1925.
Amended by the Indian lndepen­
denee (Adaptation of Bengal and
Punjab (Acts) Order, 1948 G.G.O.
40).
'Amended by the Punjab Act 2 of
1940.
Amended by the Government of
India (Adaptation of hhan Laws)
Order, 1931.
Amended by the Adaptation of
Laws (llllrd Amendment) Order,
1951.
Amended by the Adaptation of
Laws Order, 1950.
Whether repealed or OIhc:Twise
affected by legtsl3tlOll
4
'Amended by Punjab Act 14 of
1954.
3
Short title
1be Punjab Motor
Vehicles Ta.ta1l0D
Aet, 1924.
2
4
No.Yeilr
1924
4 for Statement of Objects and Reasons, Stl Pu"j"b G,,;:elle. 1940, EJI~dmary, page
200, and for Proceahnp tn Asstrnbly sn Punjab \..egIsJaliveAssembly Debates, Volume XI, P. 557,
and Volume XI-A pages 270-93 and 364-89 ..
.
/Rueil'ed fI'e assent of Ihe Governor of the Pmrjab Olt rite 25tl1 Now!mber,
/924, oltd Ihal of the Governor-General on the 25th Jaltuary, 1925, and
wosfint 1published in the Punjab GaV!ne of the 30th January, 1925.}
I For StaleJTlenlofObJCCISand Rrasons, su Pu"jab Gu=erlt, 192<1, Pan I, p-.ge5 64-65 for
Select Comnuuee's RepQrt.su Pu"jab GaUlte. Exlnofdinary, 1924, pages 13-20, for procudinp
m Cooocil see Punjab Le&lSlali~ Cooneil Debates. Vol. VI, pages 372-79, and 574 and Vol. VII,
paKeS 309-16 and 332-39
2. Sft Punjab Gtnetle, 1925, Part I, pages 60-65.
3. For Statement of Objects ilnd Rta50ns, see PunjQb Gautte. 1925, Extnordmary, page 72.
and for Procet:dlng5 in Council Stt Punjab Lepslalive Council Debates, Volume VllI·D pales
1291-99
}
1924
2
No.
4
2
)
Short tille
The PLalJlb MOJor..
Vehicles Taxalion
Ael. \924
4
Whether repealed or othel"'
affected by lepslation
IExtended to Pepsu Terriu
Punjab Act,S of 1957.
JAmended by Punjab Act 30 of I
)Amcndcd by Punjab ACI 5 of 19
'Amended by Punjab Act 32 of 1
'Amended by Plmjab Act 25 of I
IOAmtndcdby Punjab Act 25 of I
7Amcodc:dby Punjab Act 4 of 19')
'Amended by Putgab Act 24 of 19
t Amendedby Pufyab Act 9 of 197
l'Amended by Punjab Act 13 ort l
"Amended by Punjab Act 17 of 11
"Amended by Punjab Act I of 191
"Amended by PuoJab Act 12 of I~
aAmendcd by Punjab Act 22 of I!
uAmendcdby Pur!iab Act 12 of21
'·Amended by Punjab AC! 7 0(201
\
\
I
1\
1 For Slall:mmt of Objects and Reaso"'., su Punjab Government GtJutfe (Exlfaord
1957, IM'le ))9.
2. For SllIlemrnl of Objects and Reuon'l. su Punjab Gowmnrell' GlUt-lie (Extraord
1961. page 1311-12
3. For St.alcmel11of Objects and Ruson's. sa Pun..Jnb Go,yrllnrent Ga::.,.rte(ElItr3tn'd1
t 936, ~le 199_
4. Fot Slillemerotof Objects and Re.uon'~, St!f! Punjab GOO'r"""'eIlf GtlZetf~ (Extnonll
1963, page 1164
5. For Sl.Ikmenl of Objects and Rn5m's, sec f>'J'!Jrlb Golllll","'''''' GQ~el'~ (Extraofdi
1964, pIICC 9)5-37.
6. For Sutement of Objects and Reuon's, s" P"njab Go,~m"'.:nf Gnutre (Extraoroi
1965, pagc 1130.
7. For Statement of Objects ... d ReUOfl's, $" ""-nJob GOlllllnl~nf Gtul!t/e (ExlT8OTdii
1971, page 70.
8. For Statement of Objects and Reason's. sa PunJ(lb Gowrn",enl GnUlle (Extraordil
1974, page 1746
9 For Stakmcnl of Objects and Reason's, set! """.inb ao\'Y/f"'0I1 Gaulle (Elltnordi'l
1975, page 28.
10 For Statement of Objccts and Rc;ason's, see Pu'!Jab Governmetrt Gazelle (Extraordll
dated the 3r<! February. 1981 page 182
II For Statement of Objects and Reason's, s" Punjab ~enf Go=etfe lExlnQTdftl
dated the 30th August 1983, page 1044.
12. For Statement of Objects and Reason's, Sec' Punjnb Governm,,"1 Gn::.eUe (ExtraOTllin
dated the ISth Dcambcr, 1986, page 1431.
13. For Slatcmmt of Objects and Rason's, set! Punjab Go\'UolMenl Go::el/e (ExlTlOrdm
dated the 2151 December, 1992, page 2268.
14 For Statement of Objects and Reason's. su p'IlIjnb Government GllUffe (Extraordinl
dated the 5th Aptll, 1992, pale 824
IS For Statement of Objects and Reason·s. Sf'#' Pttn/flh r~"",,,,..nl Gn~fle (EJctraordm,
dated the 9th March, 2000, page 198,
16. For Statement of Objects and Reason's. sa Pulljab Go.~r,.mellf Go~elfe (ElllQord'nt
dated the 19th March. 2001. pale 57)
1924.
•
3
An Act to impose a lax on molor vehicles in IIPunjabJ.
Whereas It IS expedient to Impose a tax on motor vehicles in l[PunJab]
and whereas the previous sanction of the Governor-General under sub-section
(3) of seeboR 80-A of the Government of India Act has been obtalned; it 15
hereby enacted as follows :-
I. (I) The Act may be called the Punjab Motor Vehicles Taxation Act, Short litle, C'tlcnt
.nd commence·
ment
(2) It extends to l[Punjab.]
(3) It shall come into force on the 1st day of April, 1925.
2. In this Act unless there is anythmg repugnant in tbe subject or
contexl-
J[(a) "Commissioner" means the Slate Transpon ConullIssioner.
Punjab and includes any other officer appointed by notification
in the Official GaZette in this behalf by the Government;
(an) "Government" means the Government of Stale of Punjab in the
Department of Transport;]
'[(ail "four wheeled personalised motor vehicle" means a four whceled
mOlor vehicle other than a transport vehicle, omni bus, road
roller, tractor, molor cycle or invalid carnage;)
S[(ali) "invalid carriage" means a motor vehicle the unladen WClght
whereof does not exceed 300 kilogra.ms and which is ~ially
designed and constructed, and not merely adapted, for the use
of a person suffenng from some physical defect or disability,
and used solely by or for such a person;]
'[(31ii)] "licenSing officer" means J[a person] appointed by the '[State]
Governmcnt to perform the duties and exercise the powers Im­
posed or conferred upon a licensing officer under this Act;
I Subsutl.lted for the word MEast PunJ2b~ by AdaptaliOll laws (Illrd AmeTldrnMtl)Order, 19S1
2 Subst,tuted for the words ~East Punjab" the Adapllltion of laws Order. 1950
3. Inserted by Punjab Act 22 uf 1993, sectOll 2.
4 Inserted by Punjab Act 12 of 1993, seeton 2
5. IniCTted by PUIlJab Act 11 of 1987, seehon 2.
~6 ReltlltrW as "(•.",)~ by Punjab Act 22 of 199). section 2
7. Substituted for the WOfd "an offit("f" by Pl.IT1Jab Act 30 of 1961, Stcton 2.
8 SubslllUled for lhe words "Provinc,al"' by Adaptation of Laws Ordn, 1950.
•
I [(aiv)
2[(av)
Ib)
'[lb.)
(c)
·[(cc)
Id)
'[Ie)
'I(/)
4
"molor cycle" means a two wheeled motor vehicle, mo(uslve of
any dClach::ableslde*c:Jr having an exira wheel attached to a
motor vehicle;)
.
"mmi b.as" means a stage carnage having the capacity to carry
not more than Ihlrty passengers excludmg the dnver and the
conductor;)
"motor vehicle" includes a vehicle, camage or other means of
conveyance propelled,or which may be propelled, on a rood by
electncal or mechamcal power either entirely or partially;
"owner" for the p<U1>0se of transport vehicle means the owner
of a transport vehicle in respect of which a permit has been
granled or countersigned under the provision of the Motor Ve­
hicles Act, 1988, and includes-
(a) the holder of a pennit in respect of such vehicle includ­
tog the holder of a goods carnage penrut for carriage
of goods for or in connection with a trade or business
carried on by the permit holder;
(b) an~ person for the time being mcharge oisuch vebicle;
(e) anypcrson responsible for the management ofthe place
of busmess of such owner; and
(d) Governmenl or a Corporation established under the Rood
Trnnsport Corporation Act, 1950,]
"prescnbed" means prescribed by rules made under this Act:
"fCgistra:lon" means the registration of a motor vehicle under
the proviMons of the Motor Vehicles Act, 1939 (Central Act
4 of 1939);J
"tax" means the t:IX imposed under this Act;
"'oken" means a Ikket to be displayed on a motet vehicle as an
indication that the lax leviable thereon has been duly paid or that
DO lax is payable;]
the words and expreSSions used in this Act but not defmed and
defined in the Motor Vehicles Act, 1988 (Central Act 59 of 1988),
shall have the meaning, respectively, assigned 10 them In that
Act.)
1 SubStituted by Pu"Jab Act 12 of 2000, section 2
2. Inserted by PunJab Ac! 22 or 199), secllon 2.
j. lnSC'T1cd by Punjab Act Ibid, 50:<:11011 2.
4 IllSCTtcd by Punjab Act 1 or 1981, scctLOn 2
S tnscned by Punjab Act 2 of 1940, SectIOn 1
6 Insmcd by Punjab Ac! t2 of 1991. section 2:
,,
5
3. (/J A tax shall be leviable on every motor vehicle In equal msla]menlS
for quarterly penods commencing on the first day of Apnl, the first day of July,
• the first day of October and the first day of January, 3t '[such rates not exceed­
ing l[rupees thirty-five thous,:lIldl per vehicle for a period ofone year, as the State
Government may by notlficallOodirect:
Provided that any broken period In such quarterl)' penods shall. for the
purpose of levying the tax, be considered as a full period :
)[Provided further thaI tn the case of a mOlor-vehicle, registered in any
Stale, other ilian the State of Punjab, whIch IS brought m the Stale on the basis of
a temporary pemut granted under section 62 of the Molor VehIcles Act. 1939
(Central Act 4 of 1939), tax shall be leviable for the period of duratlon of the
temporary permit on fortnightly basis and any broken period ofa fortnight shall,
for the purpose of levying the tax, be considered as a full fortnighl.)
(1) The tax shall be paid upon a license to be taken out and paid for
under the proviSIOns of thiS Act by the person who keeps the motor vehicle for
use.
4[(3-A) Notwithstanding anything contamed in lhis Act,-
(i) a notification under section 3 may be issued so as to be
effective on and from the commencement of the Punjab
Motor Vehicles Ta.;l(at!on(Amendment) Act, 1981;
(ii) the tax. payable by virtue of notification referred to ir.
clause (i) for the quarters conunencing on the 1st day
of October, 1980, and the 1st day of Jan!Jar)'. !981,
may be paid within a period of one month from the
date of publication of that notification.]
'[(J-B) Notwithstanding anything contained in section 3, on and fro:n
the cOlTunencemenl of the Punjab Motor Vehicles Taxation (Amendment) Act,
2000, tax on a motor cycle shall be leviable m lump sum, as may be nonfied b}'
the State Government on the basis oftbe price ofthe motor cycle, subjcrt to Ule
maximum of ten per cent of the value of the motor cycle
(3-C) Where an owner of a motor cycle In respect of which tax has
been paid in lump sum under section 3-8, ceases to be the resident of the State of
Punjab and takes alongwlth him such motor cycle or If the ownership of the
motor cycle is transferred 10 a person having residence outside the State of
Punjab, then partial refund of the lump sum tax so paid, shall be allowed as
hereunder specified :-
1 SubsUMed for t1'1c WOI"d "t1'1c IlIlc spee.lied an the Scheduleto thIS Acl" by Punjab Act 14 of 19S4
2 Substituted for the word "rupees rwcmy thousand'" by Punjab Act lJ of 1981, sechon 2
3 Added by Punjab Act 9 of 1915, 5tt11()1'1 1
4 Inserted by Punjab Act IJ of 1981, seCllon J
5, Inserted by Punjab Act 12 of 2000, $tttlOl"l~
--
ImpoSHlon of
...
Retrospective
nOlifiCilion
hnJl'O!'lhon of lall.
in IufTll sum 00
motor-cycles
Refund of In In
certam ClseS
•
(
Serial
No.
2.
3.
4.
Duration of use after the
date of registration of
motor cycle
Less than three years.
Three years or morc,
but less than six years.
SIX years or more, but
less than nme years
Nine years or more.
6
Amount of refund of tax
on malar cycle
Sixty per cent of the amount of
tax already paid under section )-B
Porty per cent of the amount of
tax already paid under section 3-8.
Twenty per cent of thc amount of
la, already paid under seehon 3-B.
Ten pcr cenl of the amount of
tax alre::ldrpaid under sechOn)-8.
Imposition of
tu III hmlp sum
e-l four wheelrd
person:ahsed
motor vehIcles.
Refund of tn
paid In rcspttl
of four wheeled
penonalised
molor vehIcles
(3-D). Notwithstanding anything contained in section 3, on and from the
cortunencement of the Punjab Motor Vchicles Taxation (Amendment) Act, 2000,
tax on a four wheeled personalised motor vehicle shall be leviable m lump-sum,
as may be notified by the State Government by notification on the basis of tbe
price of the four wheeled personalised motor vehicle, subject to the maximum of
ten per cent of the value of such four wheeled personalised motor vehicle.
(3-E). Where an owner of a four wheeled personalised motor vehicle in
respect of which tax has been paid in lump sum under se<:tion3-D, ceases 10 be
the resident of the State of Punjal:- and takes alOOgwithhim such four wheeled
personalised motor vehicle or if the ownersbip of the four wheeled personahse<i
motor vehicle is transferred to a person havmg residence outside the State of
Punjab, then partial refund of the lump sum tax so paid, shall be allowed as
hereunder specified :- •
Serial Duration of use after the Amount of refun~ of tax
No. date of registration of the on four wheeled personalised
four wheeled personalised motor vehicles
motor vehicle.
Less than three years. Sixty per cent of the amount of
tax already patd under seetion 3·1).
2. Three years or more, Forty per cent of lhe amount of
but less than SIX years. lax already paJd under section 3-D.
3. Six years or more, but Twenty per cent of the amount of
less than nine years. tax already patd under section 3-0.
4 Nine years or more. Ten per cenl of the amount of
tax alreadypaJd undersechoo 3-D.J
•
•
7
"I
.,/
1(3_F (1) In addition to the tax levied under section 3, on and from the
commencement of the Punjab Molor Vehicles Taxation (Amendment) Act, 1993.
and subject to the rules made by the Government under this Act, there shall be
levied and paid to the Government, a speCial road tax on transport vehicles at ther
rates as may be specified by the Governmeot but nol exceeding the rales specified
m Schedule' A' to this Act
(2) The rates of the special road tax as may Ix: specified under Sll~
s«tiOD (JJ, in respect of stage carriages shall be applicable to and charged on thj
coltre distance permitted to be covered.
(3) Where a transport vehicle is plied without a valid pemut or lfit is m
any other manner not authorised by the pemut 10 be plied, there shall be levied
and paid 10 the Government further special road tax in addition 10 the tax payable
nndCT sub-section (I), on such vehicle at the rates as may be specified but not
exceeding the rates specified in this behalf in Schedule' A' to this Act.
(4) Where a transport vehicle registered in a State other than the State
of Punjab, enters the State of Punjab, the special road tax shall become chargeable,
on such entry in the prescribed manner.
ExpIQnQtion.-For the purpos(' ofspecial road tax levied under this Act, transport
vehicle shaD include non-lTansport vehicle when used as transport vcbicle by the
owner.]
4. (I) Every person who keep,!;a motor vehicle for use shall fill up <lnd
SIgn a declaration In the prescribed fonn, stating lhe prcsnibed particulars, and
shall deliver the declaratton as filled up and signed by him to lhe hcensmg officer
before the 30lh day of April, 1925, or if such pcrwn corrunences to keep :he
motor vehicle for use after the 10th day (If Apnl, 1925. then before the expiratIOn
of21 days from the da) of his commencmg to keep the motor ve~iC'ie for usc.
(2) The tax to which he appeal s by such dcclaration to be tiable shall be
paid by the person keeping the motor vehicle, if for the first quarterly period
before the 30th day of April, If for the seeond quanerly period before the J Is!
day of July, if for the third quarterly period before the 31st day of October, and
if for the fourth quarterly period before the 31st day of January:
Provided that if such person conunences to keep the motor vehicle for
use, after the lOth day of April, 1925, he shall pay the first instalment due before
the expiration of 21 days from the day of his eommencmg to keep the motor
vehicle for use.
(3) Every person who owns any motor vehicle which is lei for hire,
shall, for the pllIposes of lhis Act, be deemed to be the person who keeps the
motor vehicles for use.
II\$CTtui by Punjab ACI 22 of 1993. seclion 3
Levy of special
rood {ax.
ObligatIon of
pf'rsons l!eepm,
motor vehIcle,
10 make
d«larahOfl and
10 p:oy la,_
•
Obhg~tion 10
make dcclanllLon
m respect of
transport
vehlclt5 to pay
spttial road lax
ObhgalLon to
makt additional
dcdarauOfl and
to pay rurthtr
tlX.
Obligalion on
revision or rate:!'
of tax
Savicc or spel:lal
nOllcc 10 make
de<:larationand
10 pay tax.
8
114-A (/J In respect of a transport vchlcle an owner shall also be
requITed to make declaration in the prescribed fonn stating the prescribed
particulars.
(1) The special road ta..'t: payable under secllon 3-F In respect of a
tranroort vehiclc shall be paid in the prescribed maIUlcr :
Provided that unless thc manner IS prescnbcd, the amount of tax payable
,~
quarterly and monthly shall be one fourth and one twelfth, respectively, of the )
annual rates of tax specIfied in Schedule 'N to this Act referred to in
section J-F.]
5. Whenever any person, who has delivered a declaratton under
'[secrion 4 and 4-A] becomes liable 10 an additional tax by reason of his keepmg
3 grealer number of mOlor vehicles, for use than be has stated in the declaration
or by reason of any change in the character of any motor vehicle kept by him for
use, he shall fill up and Sign an additional declaration specifying with reference to
such liability the particulars required undcr l[sechon 4 and 4-AJ.
Such person shall deliver theaddJtional declaration so filled up and signed
and pay such additional tax 3S by the last mentioned declaralion appears 10 be
payable by him to the licensing officer before the explratlon of 21 days from the
day of hIs becoming so hable as aforesaJd'
Provided that when payment is made of additional tax by reason of any
change U1 the character of any motor vehicle, an allowance shall be made for the
tax already paid.
J[(5_A} Ifas a result of revIsion of rate of tax as may be specified under
section J or section J-F. a motor vehicle or a transport vehicle, as the case may
be, tn respect of which tax has been paid. becomes liable to tax at a hIgh rate, lhe
owner or :my person having possession or conlrol of the molor vehIcle or
l!ansport vehicle, as the case may be, shall, wilhin the time allowed for payftlent
of lax for the following year or qmmer or month thereof, as the case may be, pay
additional tax ofa sum which is equal to the difference betv/een the tax already
paid and the tax whieh becomes payable at the higher rate due to such revision in
respect of such vehicles for the remainder of lhe complete current month of the
quarter or the year, as the case may be, and Ihe ticcnsmg officer shall not issue a
fresh token in respect of such vehicle unlil such amount of tax has been paid.]
6. The licensing officer may direct a special notice to be served upon
any person reqmring such person to fill up, sign and dehver to the officer namid
in such notice, a form of declaration to be left with such nOlice, slaling whelher
such person is or is nOI liable to the payment of any tax and to pay the tax 10
I Jnstrted by lhe Act Punjab Act 22 or 1993, ~ctlOn 4
2. Substitutedfor the word "prttcCmg section'" by tht Acl ibid. seclion S
) Inserttd by tile Act ibrd. stetlon 6
9
•
Re-dclermll1a­
liOTl or lax
Mall1leoance or
accounUi and
determll1lliOll of
,n
l. Subshluled by Punjab AC1. 22 of 1993. se<:l1on 7.
7-C. (/) If in consequence of an information, the licensing officer
discovers thai the tax due from the owner bas been under determined or escaped
detemunahon in any year, the licensing officer, may, at any time, within ten years
follOWing the close of the year for which re-determination is to be made
which he appears by such declaration, t~ be liable to the person named therem
before the expirarwn of 14 days from the date of lhe servIce of such special
notice. .
7. Every licensmg officer shall grant and deliver to every person who G,ani of hcense
pays 10 him the first instalment of tax due, a license 1R which shall be specified
• e particulars of the b,x paid, with any other particulars that may be prescribed.
The license shall be dated on the day of granting the same and shall expire on the
315t day of March. next following.
1[7_A. (1) The lIcensmg omcee, for the proper realisation ofta.'C levied Owner 10 furn,sh
under this Act. shall after giving an opportunity of being heard. require any owner security
of the transport vehicle to deposit as security an amount not exceeding fifty
thousand rupees in lhe prescribed manner where such an owner makes a default in
the payment of tax under tJus Act for a ContlOUOUSpenod of two months or more.
(2) Where the security furnished by an owner of a transport vehicle
under sub-section (J) IS m the fonn of a surety bond and the surety becomes
IOsolvent or IS otherwise incapacitated or dies or Withdraws. such owner shall
withm fifteen days of the occurrence of any of the aforesaid events, inform the
licensing officer and shall within thirty days of such occurrence, furnish a fresh
surety bond.
(3) The licensmgoffJcer may, byan order Ul writing for good and sufficient
cause and after giving the owner a reasonable opportunity of being beard, forfeit
the whole or any part of ~e secunty furnished by such owner for realising any
amount ofw, interest or penalty payable by him under this Act.
(4) Where by reason of an ordet under sub-section (3), the security
furnished by such owner is rendered insufficient, he shall make up the deficiency
in such manner and within such tune as may be prescribed.
(5) The licensing offiCe!: nlny, 011 an application by such owner release
tbe security fumjshed by him or any part thereof, if the same IS no longer required
to be retained for the purposes of this Act.
7-8. (I) An owner of a transport vehicle may be required 10 maintain
such accounts as may be prescribed and 10 submil the same to the licensing
officer as and when required_
(2) If the Licensmg officer is satisfied that tax has not been correctly
paid or the owner has nol furnished declaration as provided in sub-section (I) of
section 4-A or has given inaccurate particulars in the declaration, he shall, alter
giving the owner a reasonable opportunity of being beard, proceed to detennine
the amount of tax due and recover the same.
•
Offence5 and
Penaltie5.
•
10
and after giving the owner a reasonable opportunity in the prescribed manner of
being heard, proceed to re-detennine the tax payable.
(2) The hcensillg officer, may, at any time, within one year from the
date of any order passed by him and subject to such conditions as may be
prescribed rectify any clerical or arithmetical error apparent from the record.]
1(8. (1) Whoever-
(a) keeps in hiS possession or control any motor vehicle, in the
State, without havmg paid the amount of tax due in accordance
with the provisions of this Act in respect of such vehicle or
keeps the motor vehicle for use withoul having proper licence
or furnishes a declaration under section 4 or section 4-A.whcrem
the particulars requITed by or under this Act 10 be furnished, are
nol fully and tru.ely stated; or
(b) fails to !:'top the motor vehicle when requIred to do so by
the said officer or obslI"Uctsany officer in the exercise of the
powers conferred by section 14-B, shall on convicllon be
punishablt: wilh fine, which may extend to a sum equal 10 twice
the average monthly tax payable, m respect of such vehicle, or
rupees five thousand, whichever is more.
(2) Whenever, the licensing officer detemtines or re-detenmnes the
tax 10 respect ofa transport vehicle under section 7-B or in respect of an owner
of motor-vehicle under section 7-C. 3S the case may be, which such owner was
liable to pay, and has not paid, the Iir.;ensing officer, may, aner giving an
opportunity of being heard, also direct that such owner shall pay in the prescribed
manner by way of penally, a s~m not exceeding five times the amount of tax sc.
assessed subjet':t to a minimum of five thousand rupees.
(3) If a person (a) falls to furnish a det':laration in accordance with
the provisIOns of this Act, or (b) furnIshes a declaration wherein particulars
prescnoed to be therein, are not fully and truly stated, the licensing officer may'
after makmg such enquiry, as he deems fit and after hearlOg the person, if he
desires 10 be heard, impose on such person any tax or additional tax for such
quarterly period or periods, as the licensing officer may find thaI such person is
liable to pay under Ihe proviSions of this Acl and may also Impose a penalty,
which may exlend to Iwice the anlounl of the tax to which he is found liable. y
I IlUCrled by Ptlnj.llb Act n or 1993. $CClkltl 8
,
II
...
(4) Whoever conlravenes or fails to comply with any of tbe
provisions of thIS Act, (IT the rules made thereunder or any order or direction,
made or given thereunder, in respect of tax liable on a transport vehjcle shall be
liable to lmposition of penalty not exceeding five thousand rupeeS' but not less
than one thousand rupees:
Provided that before imposing such penalty a reasonable opportunity of
being heard shall be given to the person concerned.
(5) Whoever contravenes any of the provisions of this Act, or any
rules made thereunder, and no penalty is provided for such contravention, shall
on conviction be punishable with a fine, which mayextend to five hundred rupees
and in the event of such person. baving previously been convicted of an offence
under this Act, or the rules made thereunder, with fUle which may extend to one
thousand rupees.
9. Where an offence under this Act has been committed, such an of­
fence may at any lime before conviction, be compounded by any officer of thc
Transport Department not below the rank of Assistant District Transport Officer
authorised by the Commissioner in this behalf. after accepting by way of compo·
silion thereof. :I. sum of money not exceeding. such amount, as may be pre·
scribed, together with the amount of tax, if any, which may be due from the
person comnutting the offence. Such composition shall bave the effect of dis·
cbarging such person from liability for the offence and no furthet proceeding,!;
shall be taken or contmur<: agamst bim 10 respect ofthe offence socompou'l.d(od.]
10. Any tax or tddllJonal tax imposed under the provisions of SectiOlI 8
or section 9 may be recovered In the manner provided in section II for the
recovery of an arrear tax.
II. When a pelSOn neglects or refuses to pay an instalment of tax within
one month from the e:'l::plrahOnof period fixed for such payment, the licensing
officer may forward to the '[Commissioner] a certificate under his signature speci­
fying the amount of the arrears due from the person, and the
'[ComnussionerJ 00 receipt of such certificate shall proceed to recover from such
person the amount specified therein as ifit were an arrear ofland revenue.
2[(IJ_A). (I) If an owner fails to pay tax due from him as required
under section 3 or section 3·F, he shall in addition to the amount of tax be liable
to pay simple interest on the amount of tax due from him at the ratc of one and
I SubSllluled fur lhc word "'CollcctOf" by PUlljab Act 22 or 1993. sCC:lion 9.
2. Inserlcd by lhc Act.ib,d, SCCl101'1 10
COIl1p()Ul'ld'll&of
offcnccs.
Rccovcry of :u
(X" additional lax
m~cd under
seCtiOfl 8 or
Scc:tiOIl 9.
Recovcry of ~Il
arTelllr of lax.
Paymcllt or
mltrCSI
•
12
a half per cent per month from the d3te IInmedi3tely following the last d:ue for
the subnussion of declaration as provided 10 sub-sectIOn (I) ofs«tton 4·A tIll the
default continues.
Po....cr of
hccllslna officer
to recovcr tall.
inlctest and
P'tnally
liabIlity of
tnnsfcrcc: of
~'chicle
(2) If the amount of tax under section 3 or section 3-F or penalty under
sectIon 8 due from 3n owner is not paid by hIm within the period specified in the
prescnbed notice, or, if no period IS specIfied m the nohce, wlthm thIrty d3yS
from the servIce of such notice, the owner shall, in 3ddltion to the amount of lax
or penalty, be liable to pay sImple mterest on the due amount of tax or penalty, 3S
the case may be, at the rate of one and a half per cent per month from the date
following the date on which the penod specified in the aforesaid oohce or the
period of thirty days, as the case may be, expires till the default contmues;
Provided that where the recovery of any t3X or pen31ty is stayed by 3n
order of a court, the amount of tax or penalty shall, after the order of stay is
vacated, be recoverable alongwith interest at the aforesaid rate on the amount
due and such interest shall be payable from the date, the tax or penalty had first
become due.
(3) The 3mount of interest payable under this section shall be calculated
by treating part ofa month as one month but no interest shall be chargeable if the
total amount payable on account of tax or penalty or both, iii fifty rupees or less
and ifsuch an amount is more tban fifty rupees bulless than one hundred rupees,
mlerest shall be calculated treating such amount to be one hundred rupees.
II-B. (1) Without prejudice 10 the provisions ofseclJon II. the Iicencmg
officer may proceed to recover tax, mterest or penalty due under this Act. 10 the
prescribed manner. by attachmen! and sale of the moveable property of the
person liable for the payment thereof.
T
(2) The hcencmg officer may also recover tax')pterest or penalty due,
under thIS Act in LOStalmentsbut be shaU not grantmore than four equal Instalments
payable on monthly basis.
ll-e. (I) If the tax leviable In respect of any molor vehicle r,Fmalns
unpaid by any person liable for payment thereof and any such person, before
having paid the tax, has transferred the ownershIp of such vehicle, or has ceased
to be In possessIOn or ownership of such vehicle, the person to whom the
ownership of such vehicle bas ~en transferred or the person who has posseSSIOllY
or control of such vehicle. shall also be liable 10 pay the Said tax.
•
•
13
(2) Nothmg conlalned In this section shall apply to a person, who has
obtained possession or conlrol of such vehicle by purchase in a public auchon
conducted by a Government Department to recover the arrears of lax, interest or
penalty except under the orders of a competent court.]
1(12). Any person aggrieved by an order relating to the detemunation. Appeal.
re.<JelenninatlOn,Impositionor recovery orthe tax, interestor penalty may,within
a penod of thtrty days from the dale of such order, appeal against such order to
the CommiSSioner or If the ComnusslOncr IS the officer who passed sucb order,
then to thc Government. The appellate order of the ConuniSSloner or the
Government, as the case may be, shall be final and conclusive:
Provided thai no appeal shall be entertained unless It is accompanied by a
satisfactory proof of payment of tax, interest or penalty or such other amount as
is admitted by the appellant 10 be due from him.
] 2~A. (I) The Commissioner, on his own motion, or, on application RevISion
made to him in the prescribed manner, may, caU for the record ofany proceedings,
which are pending before or have been disposed of by any other authority
subordmate to bim under this Act for the purpose of satisfying himself as to the
legality or propnety of such proceedings or of any order made therein and may
pass such orders in relation thereto as he may think fit :
Provided that the owner may make such applicalton only Within one year
from the date of the order requrrcd to be revised.
(2) No applicalion under sub-section (I) shall be entertained unless the
application is accompamed by a satisfactory proof of the payment of the tax or
interest or of the penalty, If any, imposed, as the case may be .
Provided that if the CommiSSIOner IS satisfIed that the owner is unable to
pay the tax detennioed or interest or the penalty, if any, imposed, he may, for
reasons 10 be recorded In wnting, entertam the application without the tax or
mterest or penalty baving been paid or after part payment of such tax or interest
or penalty.
Provided further that If the owner of a motor vehicle has preferred, a
reviSIon under thiS section, Ute Comnussioner. may, on an application in writing
from the owner of such vehll~le stay the recovery of the disputed amount of tax,
mterest or penalty or any·pan thereof. during the pendency of the reVIsion, If the
owner furnishes secunty m such fonn and in such manner as may be prescnbed,
for the entire amount for which stay has been prayed for.
Pr~n'ided further that If the recovery of tax, mleresl or penalty or any
part thereof is stayed, under the preceedmg proviso, tllen such an amount shall
be recoverable with interest.at such rate, as may be prescribed, on the amount
ultnnately found due and l>uch lOterest shall be payable on such amount from the
date the same had become first due.
I $ub'lliluted by Punjab ACI 22 or 1'/9]. s«llon II
•
R£fund and
exemption.
% tojunsdic:·
'lOll of CI"Jl and
cnmin::&t rOUTt!I
in malleTS of
UJ(;',IVU.
Cogmunee of
ofTtfU;:es
Power of $lOP,
$C:l1"l:h and
sclzure
14
(3) No order shall be made under this section without giving an owner
or any other person interested a reasonable opportunity of being heard.]
J[13. (1) When any person, who has paid the tax under section 3 or
section 3-F, proves to the satisfaction o(lhe Commissioner in the prescnbed
manncr that the motor vehicle or the transport vehicle in respect of which such
tax has been paid, has not been used for a continuous period of not less than one
month since the tax was last paid, he shall be entitled to the exemption lD respect
althat tax and to the refund oran amount equal to one twelfth of the annual rate
of the tax paid in respect of such vehicle for each complete month for which
such tax has been paid and an endorsement to thaI effect on the license shall be
made by tbe licensing officer.
(2) The licensing officer may refund or adjust in the prescribed manner
any amount paid in excess of the tax due.
(3) The Go....ernment may, by general or special order and subject to
such conditions, as may be specified, exempt any person or class of persons
from the operation of aU or any of the provisions of this Act, if in its opiDlon,
such exemption would promote nahonal or public interest.
(4) Nothmg in this Act shall apply to a motor vehicle used solely for the
purpose of Agnculture.]
14. The liability ofa person to pay the tax or penalty shall not be dctennined
or questioned in any other manner or by any other authonty than is provided in
this Act or in the rules made thereuf,lder, and no prosecution, suit or other
proceedings shall lie against any Government officer for anything in good faith
done or intended to be done under tillS Act.
•
l[14_A. (I) No court inferior to thai of a Judicial Magistrate of First
Class shall try any offence pUOIshable under thiS Act.
(2) loe court shall not take any cognizance except upon a complaint
made by the licensing officer in lhis behalf.
14-8.(1) Any officer of the Transport Department, not below the rank
of Assistant District Transport Officer authonsed by a general or special order,
in this behalf, by the Corrunissioner, may require the driver of any motor vehlde
al any place to stop the vehicle and cause it to remam stationary so long as may
be reasonably necessary for the purpose of satisfying himself that the amount of
the tax due in accordance with the provisions of this Aet in respect 'Of such
vehicle, has been paid.==:.:::::..::.::::..c.:::"-- ....
I Substuutw by 1'1lnJab Act 2l or 1993, section 12, r
2 InSCrlcd by !.he Acl ,b.d, ~11Oll IJ
•
IS
(1) Where any lax due III respect of any vehicle has nOI been paid. any
officer referred 10 In sub-section (1), may seize and detain such vehicle and take
or cause 10 be taken such steps as he may consider necessary for the safe
custody of the vehicle until II IS produced before the licensmg officer of the arca
concerned, wld'una reasonable tune or unlillbe laX due in respect afthe vehicle
Ispald.
•
Provided that where the vehicle so seized is a non-transport vehicle,
such officer may release the vehicle after obtaining a bond for a sum not exceeding
five hundred rupees from the driver or the owner or any person, havmg possessIOn
or control of the vehicle, as the case may be. for depositing the tax within the
penod specified in the bond.
(3) Any officer of the Department ofTransporl referred to in sub-section
(1), may for the purpose of this Act enter at any time between sun rise and sun
set, in any premises, where he has reason to believe that a motor vehicle is kept
in contravention of the provisions of thiS Act.
]4-e. If a dealer or manufacturer of motor vehicles keeps any such
vehicle in his possession, in course of his business as such dealer or manufacturer
and such posseSSion is authorised under a trade certificate granted under the
Central Motor Vehicles Rules, 1989, he shall pay a tax at the specified
annual rate.]
]5. (l) The l{Stale) Government may after previous publication make
'rules for the PU1JlOSC of canyrng into effect the provisions of this Act.
(2) In particular and without prejudice to the generality oflbe foregoing
power, the I[State] Go....ernment may make lrules for all or any of the followmg
purposes, namely :-
(a) to prescnbe the form of any declaration, Iict:nse, certificate
or special notice and the particulars to be stated therem;
(b) 10 perscribe the officer by whom any duties are to be
performed and the area in which they shall exercise their
authority;
(c) to provide for the total or partial exemption for a luniled period
from liability to tax3110n m respect of any motor vehicle
brought mto l[Punjab J by persons making only a temporary
stay in )[Punjab];
I Silbshluled for the word "Pro ..rnc;al~ by the ....d.pla;on of uws Order, 1950.
2 For rules Jee nOllficallon No 7083. d.ted 16th Man;h, 1925, PunjQb Gn:~lt~~. 1925, Pari. I.
~Ie 177 No. 8576 d.ted 18lh March, 1926, PllnjQb Ga.~t'u. 1926, Pan I, Page 254, and
yNo 18617, dated 14th June, 1916, Punjab Gtc~fle~ 1926, Pan I page 58)
) Subsliluted for "East PunJab..- .... hlCh had been SUbSllltuted for "the Punjab" by G.G.O .• 40 of
19411-by ....daptatlon o( La.....s OrdeT. 1950
Tax p:ayable by
dealer or
manufacturer
Power of Slab:
GOYf'l'TImem 10
ormke rules
•
16
10.64
12.78
17.04
29.82
8.52
Ma:rimum Rate
Rate per scat per
kilometer per dar
mpalse
(d) to regulate the method of assessing and recovering the tax.;
(e) 10 regulate the manner In which special notices may be served;
(j) to regulate the extent to wluch licenses may be transferred;
(g) to regulate the manner in whIch ex.emptlOns or refunds may
be claimed and granted~
(h) to regulate the manner in which appeals may be II1stifUledand
heard;
I[(i) to require that no motor vehicle shall be used In the l[Stalel
unless a token is displayed thereon mdicatmg that the tax has
been duly paid or that the owner of the vehicle is entitled to
exemption;
OJ to prescnbe the fonn of tokens and the manner ill which they
shall be displayed;
(k) to provide for the issue or token and its duplicate; and]
3((1) to provide for any other matter which may be required to be
prescribed,}
4{J6. The Commissioner may by general or special order in wrillng
delegate its power of hearing an appeal or revision to any
person not below the rank of Deputy Stale Transport
CommissIoner. J
1 Stage Carriages
(a) Ordmary buses
(b) Express buses
(c) Semi-delux buses
(d) Deluxe buses
(e) AJr-eondllloned buses
'[SCHEDULE' A'
Sr. DescriptIon ofTrpt Vehicle
No.
I lnscncd by Punjab AC!. 2 of 1040. section J
2. Substltuted for Ihc: words '1'm"lllcc" :md "Provincial'" resptt"IIVCIy.by Adapl3\1011of Laws On:k:r. IQSO
) 'Added by Punjab Act 22 of 1993. S«tiOfl 14
4 Sub<illluled by the Act 'bId, seclH;Kl IS
5 Inserted by Punjab Acl 22 of 1993. section
Delegallon or
Power
•
17
'[2 Goods Carriages
(a) Light Motor Vehicle
(b) Medium Goods Vehicle
(c) HeavyGoods VchJcle
Rate per annum
(In rupees)
10,000.00
15,000.00
20,000.00)
OTHERPASSENGERVEHICLES Rate of Special
Road Tax excluding
drivers and conductors
per year (Rs)
2
3
4
'[5
6
Auto Rickshaws'
(a) havlOg (Wo seats
(b) for each additional scats
Taxi cabs up to 5 seats
Maxi cabs having 6 to J2 seals
~im buses having I 10 IS seats
Mini Buses having 16 to 30 seals
Buses plied on private service vehicle permits
(i) Ordinary
(ti) Deluxe buses
(iii) Air-condilJoDedbuses
600.00
200.00
1,000.00
8,000.00
8,800.00
25,000.001
20,000.00
40,000.00
50,00,000
Rate of Special Road Tax per day
of Operation (Rs.)
'[7 Vehiclesplied on Contract
Carnage Pemuts or All
India Tourist Pcmtits or
any other Slrntlar penna
registered in alh"r Siaies
entering the State orP>JnJab
haVlng sealing capacHy of- Ordinary Deluxe Alr­
conditioned
I Substltuh.'(l by PuJ'lJlIb Act 12 (If 2000, se<:1I()ll 4
2 SubstJluttd by the Act ,but. 5«11011 "
J SubslllulC'dby Punjab Act 7 of 2001. ~I,m 2.
4 SubstlllltN by the ACI ,b.d. $«11011 2
1,600.00
2,000.00
2,400.ooJ
1,200.00
1,600.00
2,000.00
Rs. 2,00,000 per year
Rs. 2,50,000 per year
Rs. 2,88,000 per year.]
800.00
1,200.00
1,600.00
.........
Up to 15 sears
16 to 30 seats
J t 10 54 seats
Vehicles piled on All IndIa Tounst pennit:
·[(i) Motor Cabs Rs. 3,000.00 per year.]
(ii) Tourist buses­
Ordinary
Deluxe buses
Air condItioned buses
(n)
(b)
(e)
8
Y'
4697 LR(P)-Go\l. Press. U. T. eM.

‹ Prev All Manipur acts Next ›