The Nagaland Motor Vehicles one time Taxation (3rd Amendment) Act, 2009

The Nagaland Motor Vehicles one time Taxation 
(Third Amendment Act 2009) 
(Act No.1 of 2010.) 
Received the assent of the Governor ofNagaland on24/12/2009 and published 
in theNagaland Gazette Extraordinary dated: 25th of January,2010. 
To fiuther amend the Nagaland Motor Vehicles Taxation Act, 1967 
(ActNo.1 of 1967) 
Be it enacted in the sixty third year of the republic of India as follows:- 
1 . Short title, extend and commencement 
(1) This Act may be called the Nagaland Motor Vehicles Taxation (3rd 
Amendment)Act,2009. 
(2) It shall extend to the whole state ofNagaland. 
(3) It shall come into force hm such date of its publication in the mcial Gazette 
2. Amendment of schedule. 
The Schedule U and Schedule EI to the Principal Act inserted by theNagaland 
Motor Vehicle Taxation(Amendment)Act, 1999,is further substituted as follows 
SCHEDULED-I1 
[(SEE SECTION 5(2)] 
SCHEDULE OF ONE TIME TAX FOR TWO WHEELER, TRI CYCLE AND 
NON TRANSPORT VEHICLE 
A. Non-Transport Vehicles (Vehicle not use for hire or reward) one time tax for a 
period of 15 years on the basis of the cost ofthe Vehicle 
(1 ) Two wheeler - 5% of the cost of the vehicle. 
(2 )Three wheeler - 10% of the cost of the vehicle. 
(3) Four wheeler - 5% of the cost of the vehicle. 
B. Vehicle registered in other states and having paid onetime tax in the other 
states on migration of the State of Nagaland shall be levied onetime tax to 
an equivalent amount of the cost of the vehicle after arebate of depreciation value 
at the rate of 7% per annum for the bygone years. 
C. On expiration ofthe 15 years of life of avehicle, further renewal of the registration 
of vehicles for a period of 5 years shall pay onetime tax at the rate of 2% of the 
original cost of the vehicles. 
SCHEDULE-!Il 
[(See section 7(C)] 
SCHEDULE OF SCALE OF REFUND ON ONE TIME TAX 
1. Less than three years 
2. Three years or more, 
but less than six years old. 
Amount ofrefund of 
taxation on withdrawal 
of the vehicle fiom the 
3 
S1.No 
1 
3. Six years or more, 
but less than nine years old. 
Year of use after the date of 
registration ofCyclelScooteri 
Four-Wheeler 
State ofNagaland 
2 
4. Nine years or more, 
but less than thirteen years. 
5. Fourteenyears. 
6. Fifteen Years Old. 
sixty five % of the amount of tax already paid 
under Section 5(2),Schedule Il 
Forty percent ofthe amount of tax 
already paidunder Section 5(2), Schedule II 
Twenty five percent of the amo- 
unt of tax already paid under Section 5(2), 
Schedule 11 
Fifteen % of the amount of tax 
already paid under Section 5(2), Schedule II 
Five % of the amount of tax already paid under 
Section 5 (2), Schedule I1 
No refund 

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