The NAGALAND MOTOR VEHICLES TAXATION (AMENDMENT) ACT 2023

The Nagaland Gazette 	 November 15, 2023 
PART-V 
NOTIFICATION  
Dated Kohima, the 26th  October 2023. 
N0.LAW/GEN-MISC/08-22/2022:: The Nagaland Motor Vehicles Taxation 
(Amendment) Act, 2023 (Act No. 8 of 2023) duly assented by the Hon'ble 
Governor of Nagaland on 21.09.2023 is published herewith for genera! 
information. 
Sd/- 
H. CHINGAI PANJA 
Under Secretary to the Govt. of Nagaland. 
THE NAGALAND MOTOR VEHICLES TAXATION 
(AMENDMENT) ACT, 2023 (ACT NO.8 OF 2023) 
An 
Act 
further to amend the Nagaland Motor Vehicles Taxation Act, 1967 to effect the 
revision of taxation on Motor Vehicles in the State of Nagaland 
BE it enacted by the Nagaland State Legislative Assembly in the Seventy-fourth 
Year of the Republic of India as follows:- 
I. 	 Short title extent and commencement 
(1) This Act maybe called the Nagaland Motor Vehicles Taxation (Amendment) 
Act. 2102-3- 
(224 
021
(2} It shall extend to the whole State of Naga land. 
(3) It shall come into force on such date as appointed by the State Government, 
by notification in the Official Gazette 
Amendment of Section 5 
lU section 5 of the Nagaland Motor Vehicles Taxation Act, 1967 (hereinafter 
wailed the principal Act). 
after sub-section (2)_ the following sub-section shall be inserted, namely:- 
"(3) Notwithstanding anything contained in section 5 (2), Construction 
Equipment Vehicles as defined under Rule 2(cab) of the Central Motor 
Vehicles Rules, 1989 and other non-transport Vehicle like Fork Lift, Tow 
Trucks, Breakdown Van and Recovery Vehicles, Vehicles or trailers fitted 
with equipments like Rig. Generator or Compressor, Crane mounted Vehicles, 
PSVindividual) if declared to be used by him solely for personal use, Tower 
Wagons and Tree Trimming Vehicles owned by central and state Government 
and local authorities, shall pay onetime tax valid till the vehicle attains the 
age of 10 years at appropriate rates specified in the schedule 11(a) to this Act, 
with effect from the date to be notified." 
Note: Section 5 of the Principal Act has been Amended and sub - sections 
(1) and (2) were re-numbered and Inserted respecth'elj.' by section 2 of 
Me Nagaland Motor Vehicles Taxation (Amendment) Act, 1992 which 
received the assent of the Goi'ernur of iVagaland on 25th April, 1992. 
2. 

203 	 The Nagaland Gazette, Part-V 	 November 15, 2023 
3. 	 Amendment of the Schedules 
In the Principal Act s  for the existing Schedu1eT under Section 4(1) and Schedule -Lt 
under Section 5(2)( Which was inserted by section 4 of the Nagaland Motor Vehicles 
Taxation (Amendment) Act, 1992), the following Schedules shall be substituted, 
namely:- 
SCHEDULE —1 
Taxation Schedule 
(See Section 4(11) 
PA RT-A 
1. 	 Taxation on Tractors (Agricultural) under Schedule-I. Part-A(IV) as amended 
by the Nagaland Motor Vehicles Taxation (Amendment) Act. I 99q shall he 
omitted. 
: L:4gricu!tiIruI tractors and equipiuentc may he exemptel fmm an 
for/I? Of faX(?tiofl.' 
PART • B 
VEHICLES PLYING FOR HIRE OR REWARD (Transport Vehicles) 
H. 	 VEHICLES PLYING FOR HIREOR FOR C'ONVEYANCEOF PASSENGERS. 
a) 	 Motor Cab/Two Wheeler Taxi/E-rickshaw (Rate of Tax in Rupees) 
Si - Description of vehicle Annual tax 
Non A/C A/C 
Local Taxi (within Municipal imit) 840.00 - 
ii Regional Taxi 11 20-00 
in State Tourist Taxi 
I 	
11400OO 1800.00 
iv All India Tourist Taxi 240 -00 3200.00 
v Auto Taxi (Auto rickshaw )IE_Rickshaw* 
(Three seating capacity) 420.00 - 

November 15, 2023 	 The Nagaland Gazette, Part-V 	 204 
Vi Auto Taxi (Tempo)!ERickshaw 
For every additional 	 seat above three 	 in 
addition to (v) above. 60.00 - 
vii Maxi Cab. (Regional) 5600.00 6200.00 
V111 Maxi Cab (State) 7000.00 8000.00 
ix Maxi Cab (AU India) 8400.00 9200.00 
X Two Wheeler Taxi 210.00 - 
(b) 	 Stage; Contract Carriages (For every seat authorized) (Rate of Tax in Rupees) 
Description of vehicle 
Annual tax  
Non-A/C A;c 
i Rural Service Bus. 1.15.00 
ii Inter-District Bus. 17-5,00 200.00 
ill city BUS Services 
For every standing passenger 
Not more than 10) 
175.00 
6000 
- 
- 
iv [ later-State Bus 
I.  Non-sleeper 
Sleeper class 
420.00 
- 
500.00 
1500.00 
[ All India Tourist Bus. 
i. Non-sleeper 
ii. Sleeper ciass(per berth) 
420.00 
- 
500.00 
1500.00 
ilL VEHICLE USED FOR TRANSPORTOF GOODS ONLY (Rate ofTax in Rupees) 
Si 
1 	 0. N Description of vehicle 
Annual Tax 
Annually Quarterly 
i For the first 500 kgs or less 480.00 120.00 
11 For every additional 500 kgs 
Of load thereof. 
210.00. 52.50 
Hi E-Cart 
;. For the first SOOkgs 
ii. For every additional SOOkgs of load 
480.00 
210.00 
F 	 120.00 
52.50 

205 	 The Nagaland Gazette, Part-V 	 November 15, 2023 
IV. VEHICLE AUTHORIZED TO PLY PARTLY FOR THE CONVEYANCE OF 
PASSENGERS AND THEIR GOODS. 
CASUAL CONTRACT CARRIAGE Rate of Tax in Rupees) 
Si. 
0. Description of vehicle Annual Tax 
Annually Quarterly 
i For every seat authorized 170.00 4250 
it Additional tax foreverv 500 kgs Of authorized 
goods load thereof 
340.00 8 5. 00 
- 
V. TRACTOR/PULLER (USED AS HORSE FOR 
DRAWING TRAILER) 	 (Rate of Tax in Rupees) 
sL 
No. Description of vehicle Annual tax 
Annually Quarterly 
Not exceediiw 2000 Lc.zs. ULW 70000 17 5. 0 0 
It Exceeding 2001 kgs upto 3500 kgs ULW 1120-00 280.00 
iii Exceeding 3501 kgs tpto 5000 kgs ULW 1540.00 385.00 
iv Exceediu 	 5001 ks for every 
Addiiional 1500 kgs ULW thereof 
420.00 105.00 
Vt. TRAILER DRAWN BY VEHICLE COVERED 
UNDER ARTICLE V OF PART13 (above) (Rate ofTax in Rupees) 
SI. Description of vehicle 	 -. 
Annual tax 
Annually Quarterly 
For the first 500 ks or less 480.00 120.00 
ii For every additional 500 kgs 
Of load thereof. 
20.00 5250 
VU. VEHICLES AUTHORISED TO PLY FOR HIRE ON A SPECIAL ROUTE 
UNDER A PERMIT GRANTED BY THE STATE GOVERNMENT. 
The appropriate tax payable under Articles If - VI of PART - B together with 
such additional fees as may be prescribed by the Government. 

November 15, 2023 	 The Nagaland Gazette, Part-V 	 206 
VHL FIRE TENDER ENGINE AND WATER SPRINKLERS (Rate of Tax in Rupees) 
N 0. Description of vehicle 
Annual tax 
Annually Quarterly 
i - Not exceeding 3001 kgs in GVW 420.00 105.00 
ii Exceeding.3001 kgs upto 5000 kgs 700.00 175-00. 
m Exceeding 5001 kgs upto 7000 kgs 980.00 245.00 
iv Exceeding 7001 kgs upto 9000 kgs 1260.00 315.00 
Exceeding 9001 kgs upto 1200 kgs 1540,00 385.00 
vi Exceeding 12000 kgs for every 
Additional 2000 kgs 
420.00 10.00 
IX. TAXATION ON AMBULANCE 	 (Rate of Tax in Rupees) 
No.  Description of vehicle Annual tax 
1 Uptu 1200 kgs GVW 1000 
7 Exceeding 1201 K2s but not exceeding 
2000 K--,,s GVW 
2000 
3 Exceeding 2001 Kgs but not exceeding 
3000 K.gs GVW 
3000 
4 Exceeding 3001 Kgs GVW 
For every additional 2SOKgs GVW in 
addition to SI. No. 3 above. 
250 
Any other Transport \'èhicles not covered under any category: 
Particulars Rat&annu m Remarks 
Any 	 other 	 Transport 	 Vehicles 0.5% of the cost The 	 cost 	 of 	 old 	 chassis 
not covered under any category of the 	 chassis! vehicle Liable to pay tax will 
mentioned in the above Schedules vehicle have 	 to be assessed after 
such as Mohi]e Workshops. Mobile 10% depreciation per annum 
Canteens. Mobile Clinics. Animal of the tax payable for a new 
Ambulances Cash, Mobile Clinic 
or X-ray Van or Library Vans. 
chassis/ vehicle 
Hearses etc. 
Note : Taxation on Anr other Transport 'cIiieIes not covered tinder any 
category is a new insertion. 

207 	 The Nagaland Gazette, Part-V 	 November 15, 2023 
SCHEDULE-11 
[See Section (2) 
XI 	 Schedule of one time taxation for Two wheeler and Four wheeler (Non- 
Transport) (Diesel!Petro1'CN6/ELectric Vehicles). 
A. Two wheeler, Four Wheeler Non-Transport Vehicle (Vehicle not used for 
hire or reward) such as Recreational Vehicles (RV), Camper Vans, Motor 
Homes, Trailer Caravans, Private Service Vehicles if declared to be used 
by IIith solely for personal use and Motor Caravan Body as defined under 
AIS (Automotive Industries Standard)-l-14 (DieselIPetrol/CNG/Electric 
Vehicles), onetime tax for a period of 15 years on the bast's-of the original 
cost of the vehicle excIuse of GST and any other tax may be levied as 
under 
SL No. Description of vehicle. One time-tax 
fwo Wheeler 6% 
Four Wheeler 6% 
4 Recreational 	 Vehicles(RV), 	 Camper Vans, 	 Motor 
Homes ,Trailer Caravans. Private Service Vehicles if 
declared to be used by him solely for person& use and 
MotorCaravan Body as defined under AIS( Automotive 
Industries Standard)- 124 
6% 
B. On expiry of the first 15 years of the Ii tè of a vehicle, thither renewal of 
registration of vehicle for the next 5 years shall he made on payment of 
onetime tax @ of 3% ofthe original cost of the vehicle. 

November 15, 2023 	 The Nagaland Gazette, Part-V 	 208 
XII 	 SCHEDULE 11(a) 
A. Construction Equipment Vehicles as defined under Rule 2(cab) of the 
CMVR, 1989 and other non-transport Vehicle like Tow Trucks, Breakdown 
Van & Recovery Vehicles. Vehicles or trailers fitted with equipments like 
Rig. Generator or Compressor. Crane mounted Vehicles. Tower Wagons 
and Tree Trinimintz Vehicles owned by central and state Goernment and 
local authorities, onetime tax for a period of 10 years on the basis of the 
original cost of the vehicle exclusive of GST and any other tax may he 
levied as under 
No. 
SI Description of vehicle. One 
time-tax 
I Construction Equipment Vehicles as defined under Rule 2(cab) 
of the CMVR, 1989 and other Non-Transport Vehicle like Tow 
Trucks, Breakdown Van & Reco cry Vehicles. Vehicles or trailers 
fitted with equipments like Rig. Generator or Compwsso. Crane 
mounted Vehicles. 1'ower Wagons and Tree Trlmininuy Vehicles 
owned by central and state Government and local authorities 
3% 
B. On expiry of the first U) years of the life of a vehicle, further renewal of 
registration of ehide for the uext i years shall he made on payment of 
onetime tax 2 of I 5% oNhe ori6na1 cost of the vehicle 
Vehicles registered in other State and having paid onetime tax in the other 
States on migration to the State tf Nagaland shaU he levied. onetime tax to 
an equivalent amount of the cut of the ehicle after a rebate of depreciation 
value at the rate of 7 0b per annum fr the bygone years till it reaches 10 
years - 
D. Notwithstanding anything contained at Schedule 11(a) above, the following 
clause shall be inserted: 
Am,  selfpropelled lieu rr Earth Morin- fi4uclth,erie(UEMM) 
with steel driunic/win wheeled(tyre) which arc transported to 
c'nstri,ction cites fJ,rpur/, traderc and trucks and do not ply on 
public rowls hut tire confined to the construction sitec ,tur he 
exempted front the purview of registration. 
ii. 	 The e.veiupted categolT of t1E4t.1 s/rail operate within a .cpcci/k 
hounda'/it with peruting speed of 5-10 ttinph and such 
HE AIM should not be used Jar other con: ?flercwl purpose 

209 	 The Nagaland Gazette, Part-V 	 November 15, 2023 
THE NAGALAND MOTOR VEHICLES TAXATION 
(AMENDMENT) ACT, 2023 (ACT NO.8 of 2023) 
Sd/- 
Kohima, SHARINGAIN LONGUMER 
The 12-092023 	 SPEAKER 
Nagaland Legislative Assembly 
I assent to this Bill 
Sd/ 
Kohima, 	 LA GANESAN 
The 2 1-09-2023 	 GOVERNOR 

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