The MIZORAM MOTOR VEHICLE TAXATION (AMENDMENT) ACT, 2011

The Mizoram GazetteEXTRA ORDINARY
VOL - XL    Aizawl,    Thursday     14.7.2011      Asadha     23,   S.E.   1933,   Issue  No. 295
Published by Authority
RNI No. 27009/1973                    Postal Regn. No. NE-313(MZ) 2006-2008 Rs. 1/- per page
NOTIFICATION
No.H.12018/71/96-LJD, the 14 th July, 2011.  The following Act of the Mizoram Legislative Assembly
which received the assent of the Governor of Mizoram is hereby published for general information.
THE MIZORAM MOTOR VEHICLE TAXATION (AMENDMENT) ACT, 2011 (ACT NO. 7 OF 2011)
{Received the assent of the Governor of Mizoram on the 13th July, 2011}
AN
ACT
to amend the Mizoram Motor V ehicles (Taxation Act), 1996 (Act no. 5 of 1996) (hereinafter referred to as
the Principal Act).
Be it enacted by the Legislature of the State of Mizoram in the Sixty-second year of the Republic of India
as follows :-
1. Short title and (1) This Act may be called the Mizoram Motor Vehicles Taxation (Amendment)
commencement Act, 2011.
(2) It shall come into force on such date as the State Government may, by
notification in the Official Gazette, appoint.
2. Amendment of Section 3 of the Principal Act Shall be substituted as follows, namely :-
Section 3
“3. Levy of tax: The Government may, by Notification from time to time,
direct that a tax shall be levied on every motor vehicle used and kept for use, in a
public place in the State as follows -
(1) All Motor Vehicles described in Column (1) of Schedule I and used or kept
for use in Mizoram, a tax at the rate specified in the corresponding entry in
column (2) of the said Schedule;
(2) All Motor Cycles, not being transport vehicles, described in Part ‘A ’ of
Schedule II and used or kept for use in Mizoram, on their first registration in
Mizoram, a life-time tax at the amount specified in the corresponding column
of the said part.
(3) All motor cars, not being transport vehicles, described in Part ‘B’ of Schedule
II and used or kept for use in Mizoram, on their first registration in Mizoram,
a life-time tax at the amount specified in the corresponding column of the
said part.”
Provided that the rates of tax specified for transport vehicles shall
not exceed the maximum specified in column (2) of the Schedule I in respect
of the classes of motor vehicles fitted with pneumatic tyres specified in the
corresponding entry in column (1) thereof;
Provided further that in respect of a chassis of motor vehicles passing
through this State from a manufacturer to a dealer under temporary certificate
of registration for a period not exceeding seven days, the rate of tax shall be
one-twentieth of the tax payable for a quarter specified in column (2) of
Schedule I.
3. Amendment of In Sub-Section (1) of section 4 of the Principal Act, for, the word ‘under this
Section 4 Act’ and ‘motor vehicles’ the words ‘under sub section 1 of section 3 of the
Act’ and ‘transport vehicles,’ shall be substituted respectively.
(2) In Section 4 of the Principal Act, after sub-section (6), a new section 7 and
8 shall be inserted, namely :-
“(7) the owner of a motor cycle, not being transport vehicle, being less than
15 years old, which is already registered in Mizoram and the tax in respect
of which is being paid annually under the Mizoram Motor Vehicle (Taxation)
Act, 1996, shall, from the date of commencement of this Act, pay lifetime
tax at the rate specified in Part ‘A ’ of Schedule II in lieu of the annual tax
under that Act on the expiry of the period for which the annual tax under
that Act has been paid.
(8) the owner of any motor car, not being transport vehicles being less than
15 years old, which is already registered in Mizoram and the annual tax in
respect of which is being paid under the Mizoram Motor Vehicles (Taxation)
Act, 1996, shall, from the date of commencement of this Act, pay life-time
tax at the rate specified in Part ‘B’ of Schedule II, in lieu of annual tax under
the Mizoram Motor Vehicles (Taxation) Act, 1996 (Act No. 5 of 1996) on
the expiry of the period for which the annual tax as aforesaid has been
paid.”
4. Amendment of Sub-section (1) & (2) of section 17 of the Principal Act, shall be substituted
Section 17 by the following namely :-
“17. Power to amend Schedule:
(1) The Government may, by notification in the Official Gazette, increase or, as
t h e c a s e m ay b e , d e c r e a s e f r o m t i m e t o ti m e , t h e r a t e ( s) s p e c i f i e d i n t h e
Schedule I and Schedule II in relation to any motor vehicles.”
5. Amendment of For the Schedule to the Principal Act, the following Schedule I & II shall be
Schedule I & II substituted, namely :-
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SCHEDULE-I
[See Section 3 (1)]
RATE OF TAX ON VEHICLES
  Description of Annual Rate of tax for each
                            Motor V ehicles            Motor V ehicle
                                      (1)                        (2)
Group Motor Vehicles fitted solely with pneumatic tyres Rupees
I Motor Vehicles (including tricycles) used for
transport or haulage of goods or materials the
registered laden weight of which :-
a) Does not exceed one tonne Eight hundred only
b) Exceeds one tonne but does not exceed two tonnes One thousand five hundred only
c) Exceeds two tonnes but does not exceed four tonnes Two thousand five hundred only
d) Exceeds four tonnes but does not exceed six tonnes Three thousand five hundred only
e) Exceeds six tonnes but does not exceed eight tonnes Four thousand five hundred only
f) Exceeds eight tonnes but does not exceed nine tonnes Five thousand only
g) Exceeds nine tonnes but does not exceed ten tonnes Five thousand five hundred only
h) Exceeds ten tonnes The rates specified in (g) above
plus five hundred for every one
tonne or part thereof in addition to
10 tonnes.
II Motor Vehicles (including tricycles) plying
intra-state for hire and used for the transport
of passengers when :-
a) Licensed to carry not more than two (excluding driver) Two hundred fifty only
b) Licensed to carry in all more than two but not more Eight hundred fifty onlythan four passengers (excluding driver and conductor)
c) Licensed to carry in all more than four passengers but
One thousand five hundred onlynot more than six passengers (excluding driver and
conductor)
d) Licensed to carry in all more than six passengers but
Two thousand five hundred onlynot more than twelve passengers (excluding driver
and conductor)
e) Licensed to carry in all more than twelve passengers
Three thousand five hundred onlybut not more than eighteen passengers (excluding
driver and conductor)
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f) Licensed to carry in all more than eighteen passengers The rates specified in (d) above
(excluding driver and conductor) plus one hundred twenty for every
passenger in addition to eighteen
passengers
III Motor Vehicles (including tricycles) plying
inter-states for hire and used for the transport
of passengers (Tourist Vehicles) when :-
a) Licensed to carry in all more than two but not more One thousand onlythan four passengers (excluding driver and conductor)
b) Licensed to carry in all more than four passengers
Two thousand onlybut not more than six passengers (excluding driver
and conductor)
c) Licensed to carry in all more than six passengers but
Three thousand onlynot more than twelve passengers (excluding driver
and conductor)
d) Licensed to carry in all more than twelve passengers
Four thousand onlybut not more than eighteen passengers (excluding
driver and conductor)
e) Licensed to carry more than eighteen passengers The rates specified in (d) above
(excluding driver and conductor) plus one hundred fifty for every
passenger in addition to eighteen
passengers
IV Special Purpose: Transport Vehicles like:
Prime-mover, Tractor, Ambulance, Animal
Ambulance, Mobile workshop/ X-Van, Mobile
canteen, Cash van, Camper van/Trailer, Hearse,
Fire-fighting vehicles, Other Special Transport
Vehicles not specified elsewhere in this Schedule
a) Unladen weigth up to 500 kgs Five hundred only
b) Unladen weigth exceeding 500 kgs but less than Two thousand only2000 kgs
c) Unladen weigth exceeding 2000 kgs but less than Three thousand five hundred only4000 kgs
d). Unladen weigth exceeding 4000 kgs but less than Five thousand only8000 kgs
e) Unladen weigth exceeding 8000 kgs Seven thousand five hundred plus
four hundred for every additional
500 kgs or part thereof above 8000
kgs
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V Articulated Trailers
a) Gross V ehicle Weight up to 22600 kgs Twelve thousand only
b) Gross V ehicle Weight exceeding 22600 kgs but less Fifteen thousand onlythan 26400 kgs
c) Gross V ehicle Weight exceeding 26400 kgs but less Twenty five thousand onlythan 36600 kgs
d) Gross V ehicle Weight exceeding 36600 kgs but less Thirty thousand onlythan 50000 kgs
e) Gross V ehicle Weight above 50000 kgs Thirty thousand plus five hundred
for every additional GVW or part
thereof above 50000 kgs
VI Special Purpose: Non-Transport Vehicles like:
Fork lift, Vehicle/ Trailer fitted with equipment
like Rig, Generator, Compressor, etc., Crane
mounted Vehicles, Tractor, Trailer to carry
personal effects, Tower wagons & Tree trimming
vehicles, Tow-Trucks, Breakdown van, Recovery
vehicles, etc., Omni bus for private use, Camper
van/trailer for private use, Other Special Non-
Transport Vehicles not specified elsewhere in
this Schedule
a) Unladen weigth up to 500 kgs Five hundred only
b) Unladen weigth exceeding 500 kgs but less than Two thousand only2000 kgs
c) Unladen weigth exceeding 2000 kgs but less than Three thousand five hundred only
4000 kgs
d) Unladen weigth exceeding 4000 kgs but less than Five thousand only8000 kgs
e) Unladen weigth exceeding 8000 kgs. Seven thousand five hundred plus
four hundred for every additional
500 kgs or part thereof above 8000
kqs
VII Special purpose: Non-Transport Vehicles:
a) Invalid Carriage Three hundred only
b) Three-wheeler for personal use One thousand five hundred only
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SCHEDULE-II
[ S e e S e c t i o n 3 ( 2 ) ]
PART-A
LIFE-TIME TAX ON TWO - WHEELERS (MOTOR CYCLE &
SCOOTER)
(Not being Transport Vehicles)
(Less than 15 years old)
SI. Age of Vehicle Upto Above Above Above
No. 100cc 100cc 200cc 300cc
1              2 3 4 5 6
1 New upto 1 year 1,500.00 3,000.00 4,500.00 6,000.00
2 Between 1 and 2 years 1,400.00 2,800.00 4,200.00 5,600.00
3 Between 2 and 3 years 1,300.00 2,600.00 3,900.00 5,200.00
4 Between 3 and 4 years 1,200.00 2,400.00 3,600.00 4,800.00
5 Between 4 and 5 years 1,100.00 2,200.00 3,300.00 4,400.00
6 Between 5 and 6 years 1,000.00 2,000.00 3,000.00 4,000.00
7 Between 6 and 7 years 900.00 1,800.00 2,700.00 3,600.00
8 Between 7 and 8 years 800.00 1,600.00 2,400.00 3,200.00
9 Between 8 and 9 years 700.00 1,400.00 2,100.00 2,800.00
10 Between 9 and 10 years 600.00 1,200.00 1,800.00 2,400.00
11 Between 10 and 11 years 500.00 1,000.00 1,500.00 2,000.00
12 Between 11 and 12 years 400.00 800.00 1,200.00 1,600.00
13 Between 12 and 13 years 300.00 600.00 900.00 1,200.00
14 Between 13 and 14 years 200.00 400.00 600.00 800.00
15 More than 14 years 100.00 200.00 300.00 400.00
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PART -B
[ S e e S e c t i o n 3 ( 3 ) ]
PART-A
L IF E- TI M E T A X ON M OT OR C A R S ( N o t b e i n g T r a n s p o r t V e h i c l e s )
(Less than 15 years)
SI. Age of                     Engine Capacity (in cc)
No. Vehicle
Upto Between Between Between Above
800cc 801-1000 1001-2000 2001-3000 3000
1 2 3 4 5 6 7
1 New upto 1 year 11,250.00 12,750.00 15,000.00 17,250.00 19,500.00
2 Between 1 and2 years 10,500.00 11,900.00 14,000.00 16,100.00 18,200.00
3 Between 2 and 3 years 9,750.00 11,050.00 13,000.00 14,950.00 16,900.00
4 Between 3 and 4 years 9,000.00 10,200.00 12,000.00 13,800.00 15,600.00
5 Between 4 and 5 years 8,250.00 9,350.00 11,000.00 12,650.00 14,300.00
6 Between 5 and 6 years 7,500.00 8,500.00 10,000.00 11,500.00 13,000.00
7 Between 6 and 7 years 6,750.00 7,650.00 9,000.00 10,350.00 11,700.00
8 Between 7 and 8 years 6,000.00 6,800.00 8,000.00 9,200.00 10,400.00
9 Between 8 and 9 years 5,250.00 5,950.00 7,000.00 8,050.00 9,100.00
10 Between 9 and 10 years 4,500.00 5,100.00 6,000.00 6,900.00 7,800.00
11 Between 10 and 11 years 3,750.00 4,250.00 5,000.00 5,700.00 6,500.00
12 Between 11 and 12 years 3,000.00 3,400.00 4,000.00 4,600.00 5,200.00
13 Between 12 and 13 years 2,250.00 2,550.00 3,000.00 3,450.00 3,900.00
14 Between 13 and 14 years 1,500.00 1,700.00 2,000.00 2,300.00 2,600.00
15 More than 14 years 750.00 850.00 1,000.00 1,150.00 1,300.00
Sd/ P. Singthanga,
Secretary,
Law & Judicial Department,
Government of Mizoram.
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press,  Aizawl.   C/500
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