LexThe Tamil Nadu Motor Vehicles Taxation Act, 1974
Tamil Nadu · state statute
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PRS or any persons connected with it shall not be in any way responsible for any loss, damage, or distress to any person on account of any action taken or not taken on the basis of this document. Act 13 of 1974 Keyword(s): Fleet Operator, Laden Weight, Madras Metropolitan Area, Motor Vehicles Act, Public Road, Tax Amendments appended: 15 of 1979, 45 of 1985, 55 of 1986, 25 of 1987, 36 of 1987, 25 of 1989, 5 of 1991, 33 of 1991, 34 of 1992, 35 of 1992, 15 of 1993, 16 of 1993, 33 of 1993, 10 of 1994, 36 of 1994, 54 of 1994, 36 of 1996, 31 of 1997, 32 of 1997, 27 of 1998, 23 of 1999, 10 of 2000, 6 of 2002, 13 of 2003, 9 of 2007, 25 of 2008, 29 of 2008, 30 of 2008, 9 of 2009, 33 of 2009, 34 of 2009, 17 of 2010, 32 of 2010, 13 of 2012, 32 of 2019, 30 of 2023 The Tamil Nadu Motor Vehicles Taxation Act, 1974 Motor Vehicles Taxation. I 11974 : T.N. Act 13 TAMIL NADU MOTOR VEHICLES TAXATIOX ACT, 1974 I I Short title, extent and commencement. Definitions. I Levy of tax. I Payment of tax. I Issue of licence. I Issue of temporary licence. I Liability to payment of tax by perions succeeding to the ownership, possession or control of motor venicles. Period within which tax is to-be paid.] (Omitted.)] I Establishment of Rural Road Development Fund. Levy of surcharge on tax 011 stage carriages. Levy of additional surcharge on tax on stage carriages kept or used by fleet operators. Payment of additional tax. ! Rounding off of tax, fee, penalty, fine, etc. 1 Refund of tax. Carriage of licence on vehicle and duty to stop it on demand by officer. Penalty for failure to pay tax. Recovery of tax or penalty as an arrear of land revmue. Utiiisation of the proceeds of the tax. Permit to be ineffective if tax not paid. 1974 : T N: 131 Motor Vehicles Taxntbn 339 19. Offencesbycompanies. M. Exemptions. 21. Saving as to velYiclts used for agricultural purposes. 22. Protection of action taken in good faith. 23. Proadure in certain cases. 24. Power to make rules. 25. Publication of rules and notifications and placing them before the Legislature. 26. Repeal. 340 Motot Vehicles Poxorio.! 11974 : T.N.Act 13 I T&fIL NADU ACT NO. l3 OF 1974.' . . THE TAMIL NADU MOTOR VEHICLES TAXATION ACT, 1974. [Received the assent of the President on the 30th March 1974, fist published in the Tamil Nadu Government Gazette Extraordinuvy on the 30tlz Murclz 1974 (Panguni 17, Piramathisu (2005-Tiruvalluvar Aandu)).] An Act to consolidate and amend the law relating to the levy of tax on motor vehicles in the State of Taxnil Nadu. BE it enacled by the Legislature of the State of Tamil Nadu in the Twenty-fifth Year of the Republic of India as follows :--- I 1. (1) lhis Act may be called the Tamil Nadu Motor Short VehiclesTaxation Act, 1974. 1 extent and commence- I mmt. (2) It extends to the whole of the State of Tamil' I Nadu. i (3) It shall come into force on such date as the Government may, by notification, appoint. 1 Definitions. 2. In this Act, unless the context otherwise requires,- l[(1) " fleet operator " means an operator holding on or after the 1st April 1978, not less than two hundred and fifty stage carriage permits in respect of services other than- (i) Express Service or, (ii) Service exclusively hin Madras Metro- politan Area] ; 1 =[(I-A)] " Government " meansthe State Government; *For Statement of Objects and Reasons, see Tamil Nadu Govern- ment Gazette Extraordinary, dated thd 19th March 1974, Part IV -Section 1, Page 54. 1 1 Clause (I) of section 2 was re-nunbred as clause (1-A)of that section 2nd this clause was inserted by scction 2 of the T~mil Nadu Motor Vehicles Taxation (Amendment) Act, 1979 (Tamil Nadn Act 15 of 1979), which was deemed to have come into for* on the 1st April 1978. I, ^ . 3. \ 1 1914 : T.N. Act 131 Motor Vehicles ~axatk 34i ' (2) " laden weight " in relation to a motor vehicle means, in case a permit is issued to the vehicle under the Motor Vr:hicles Act, the maximum laden weigbt specified jn such permit; if no such permit is issued, the maximum laden weight specified in the registration certificate of the vehicle, and if such weight is not specified in such certificate, the maximum laden weight of the vehicle deter- mined in such manner as the licensing officer may deem fit ; " laden weight " in relation to a trailer mem s, in case a permit is issued to the vehicle to which the trailer is attached under the Motor Vehicles Act, the maximun; laden weight specified in such permit in respect cf the trailer and, if no such permit is issued, the maximum Iaden weight specified in rcspect of the trailer in the registration certificate of the vehicle to which the trailer is attached, and if such weight is not specified in such certificate, the maximum laden weight of the trader determined in such manner as the licensing officer may deem fit ; (3) " fcensing officer " means an officer appointed by the Government to exercise the powers and perfom the functions of a licensing officer under this Act ; (4) " Madras Metropolitan area " means the City of Madras and such contiguous area of such city as the Government may, from time to time, specify by notification ; (5) " Motor Vehicles Act" means the Motor Vehicles Act, 1939 (Central Act ZV of 1939) ; (6) " public road " means any street, road, square, court, alley, passage or riding path over which the public I have a right of way, whether a thoroughfare or not, and includes the roadway over any public bridge or causeway ; (7) " registered owner " means the person in whose name a motor vehicle is registered or deemed to be registered under the Motor Vehicles Act ; (8) '* tax " means the tax leviable under this Act ; r (9) " year " means the financial year ; " half-year " means the first six months,pr the second six months of such year ; and " quarter means the first three months. or the second three months of such half-year ; (10) words and expressions used but not defined in fhis Act shall have the meanings assigned to them in the Motor Vehicles Act. 3. (1) subject to the provisions of sub-section 0, tax shall be levied on every motor vehicle kept or used ul the State of Tamil Nadu at the rate specified for such vehicle in the Schedule. - (2) The Government may, by notification, from time to time, increase the rate of tax specified in the Schedule ; Provided that l[suoh increase by notification under this sub-section shall 1 not in the aggregate exceed 50 per cent of the rate specified in the Schedule on the date of the publication of this Aot in the Tamil Nadu Government Gazette. (3) All refermces made in this Act to the Schedule shall be consider;d as relating to the Schedule as for the time being amended in exercise of the powers conferred by this section. 4. (1) The tax levied under this Aot shall be paid in the manner prescribed by the registered owner oi by any 3ther person having possession or control of the motor vehicle, at his choice, either quarterly, half-yearly or annually, on a licence to be taken out by him for that quarter, half-year or year, as the case may be. &p~anation.-The tax for a hall-yearly licence shall not exceed twice and the tax for an annual lioence shall not exceed four times the tax for a quarterly liccn~. The Government shall have power to grant a suitable rebate in case of the half-yearly and annual licences. (2) No motor vehicle shall be kept or used in tk State of Tamil Nadu at any time unless a licence has been obtained. (3) Notwithstanding anything contained in sub- section (I), no person shall be liable to tax during any period on account of any taxable motor vehicle, if the tax due in respect of such vehiclt foi the same period has already been paid by some other person. 5 (1) When any person pays the amount of tax due "* in respect of a motor vehicle or proves to the satisfactioa - t Thesl wads ware substituted for the words "Such increase &all" by Section 2 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1974 ( Tamil Nadu Act 45 of 1974). 1474: ?.N. ~ct 131 Motor Vehicles Taxation 343 of the licensing officer that no tax is payable in respect of such vehicle, the licensing officer shall- (a) grant to such person a licence, in such form as may be prescribed for the period concerned; and (b) record that the tax has been paid for a specified period or that no tax is payable in respect of the vehicle, as the case may be, in the certificate of registration granted or deemed to be granted in respect of the vehicle under the Motor Vehicles Act or in the case of vehicle not regis- tered or deemed to be registered under that Act, in a certificate in such fo~m as may be p~escribed. (2) Every licence granted under sub-section(1) shall be valid throughout the State of Tamil Nadu. 6. A temporary licence for a period not exceeding Issue or seven days or thirty days or ninety days, as the case may ggsTrY be, at a time, may be issued in respect of any class of motor vehicles specified in the Schedule, on payment of tax- (a) in respect of a temporary licence exceeding thirty days, at the rate of quarterly tax; (b) in respect of temporary licence exceeding seven days but not exceeding thirty days, at the rate of one-third of the quarterly tax ; and (c) in respect of a temporary licence not exceeding seven days, at the rate of one-tenth of the quarterly tax. 7. If the tax leviable in respect of any motor vehicle Liability to ' remains unpaid by any person liable for the payment Payment of thereof and such person, before paying the tan, has trans- 2;s$ ferred the ownership of such vehicle or has ceased to be succeeding in possession or control of such vehicle, the person to to the whom the ownership of the vehicle has been transferred ownership* or the person who is in possession or control of such possession cr contro 1 of vehicle, shall be liable to pay the said tax : motor vehicles. Provided that nothing contained in this section shall be deemed to affect the liability to pay the said tax of the parson who has transferred the ownership. or has ceased to be in possession or control of such vehde. 8. The tax due under this Act shall be paid within such Period within period, not being less than seven days or more than thirty which tax ia days from the commencement of the quarter, half-year or to be paid. year, as may be prescribed, and different periods may be presoribed for different classes of motor vehicles, I 344 Motor Vehicles Taxation 'f9. 1: * [1974: T.N. Act 13 * 1 Establishment 10. (1) There shall be constituted for the State of of Rural Road Tamil Nadu a fund called the Tamil Nadu Rural Road Development Development Fund to whichs[such percentage of tax Fw~d. not exceedingten per ccnt as may, from time to time, be fixed by the Government shall be credited]. (2) The fund constituted under sub-section (1) shall not be expended except upon the develcpment and main- tenance of public roads in the rural areas. Ezcplanation.--For the purpose of this sub-section, "rural area" means any area not included in- ji) the City of Madras or of Madurai; (ii) any municipality gcverred by the Tamil Nadu District Municipalities Act, I920 (Tamil Nadu Act Ttr of 1920); or (iii) any township constituted under any law for the time being in force. Levy of s[lO-A.(1) The Government may, by notification, from Surcharge on time to time, levy on the tax mentioned in .section 3 a tax On stag0 surcharge on all or any class of stage carriages at such rate carriages' as may be specified in such notification and different rates may be specifiedin respect of different classes of stage carriages : Provided that the rate of surcharge shall, in r?o oase, exceed twenty-five per cent of such tax. - 1 Th- following sectinn was omitted by S-ction 3 of the Tamil Nadu Motor V hici s Taxation (Am~dment) Act, 1974 Tamil Nadu Act 45 of 19'4):- <<9. Levy of surcharge on fax on c~rtaili motor vehicles.-(1) There shall bp Ifvitd on the tax a surchalge at the ratt of,- (a) five per c-nt of ths tzu 31 .vx-y gmd~ v'hic Ir; and (b) ten u:r c-nt ~f th* tax oil 'v?-y 0th: rn3tor v,hicle, not being a motor cycl-, scooter or cycle with attachment for propr lling the sam? by m-chanical p ,M :r of any typc. (2) The provisions of this Act and the notifications issued and the rules made thereunder shall so far as may b-, apply in relation t o the levy of surcharge under sub-section (1) as they apply in relation to tfle levy off he tax m ntioned in section 3." a This cxp-rssion was substituted for the rxprrrssion "the p~oc eds of th su7cJla g coil cted undsr sVlb-sec'ion (1) of s,crion 9~4111 bxredi* d" by s c'ion 4 ofthe Tamil Nzd~ Motor Vel1iclt s Taxation (Am ndm nt) Act, 1974 (Tamil Nadu Act 45 of 19i4). This section was inserted by section 2 oft he Tamil Nadu Motor Vehicles Taxation (Am:nlm:nt) Act, 1976 (President's Act 3 of 19i6). I 1974: T.N. Act I31 Motor Vehicles Taxation 345 (2) The provisions of this Act and the notifkations issued and the rules made theieunder shall, so far as may be apply in relation to the levy of sui charge under sub- section (1) as they ~.pply in relation to the levy of the tax mentioned in secticn 3.1 l[10-B. (1) In addition to the surcharge leviable under LWY @f additional section 10-A, the Government may, by notificaticn, f~om tim~ to time, levy an addition21 surchaige on the tax men- tax on st2ge tioned in section 3, on all or any class of stage calrlgges csrriages kept 01 used by fleet opeiatcrs, at such rate rs may be keqt or specified in such notification and diffeiec? r-tes may be specified in respect 01 stage caiiia~es kept ci u'ed byoperators. fleet opcra to~s holding less tllan seven hundred stage tarri~ge permits and deet operators holding seven hundred and more stage carriage permits : I Provided that the r?te of additional surcharge shall, in no case, exceed 66 per cent of such tax. (2) A notification under sub-section (1) may also specify the pericd, not being less than seven days or more than thirty days from the date of publication of the said notification, within which the additiona! surcharge shall be paid. (3) A notification under sub-section (1) may be issued so as to have retrospective effect from a date not earlier than the 1st Apiil 1978. (4) The provisions of this Act and the notifications issued and the rules made therewder shall, so far as may be, apply in relztion to the levy of additional suroharge under sub-section (1) as they apply in relation to the levy of the tax mentioned in section 3 subject to the mcdifica- tion that the addiiional surcharge levied under sub- section(1) shal! be paid in one lump sum.] 1 This section was inserted by Sfction 3 of the T?mil Nzdu Motor Vehicles Taxation (Amendment) Act: 1979 (Trmil Nadu Act 15 of 1979), which was deemed to have come into force onthe 1st April 1978. Payment of 11. When any motor vehicle in respect of wh~ch tax hs additional tax. been paid is alteled or pioposed to be used in sich a manner as to cause the vehicle to become a vehlclein respect of which a higher rate of tax is payable, the regis- tered owner or person who is in possession or control of such vehicle shall pay an additional tax of a sum which is equal to the difference between the tax already paid and the tax which is payable in respect of such vehicle fol the period for which the higher rate of tax is payable in con- sequence 0;' its being alteled or so proposed to be used and the licensing officer shall not grant a fresh licence in respect of such vehicle so ~ltered orploposed to be so used until such amount of tax has been paid. $46 ibt~tor Vehicles ?axation Rounding off 12, The amount oi' tax, fee, penalty, fine or any other Of sum payable and the amount ot' refund due, under the pnalty,tine etc. provisions of this Act shall be rounded off to the nearest rupee and, for this prupose, where such amount contains a part oi a rupee consisting of paise, then, ir' such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored. ti974 :T N Act 15 ~~f~~~ oftax. 13. (1) Wheie the tax for any motor vehicle has been paid for any quarter, halfryear or year and the vehicle has not been used on any public road during the whole oi that quartei, half-yea1 or year or a continuous part thereof not being less than one month, a refund of the tax at such rates as may, from time to time, be notified by the Govern- ment shall be payable subject to such conditions as may be specified in such notification. I (2) Where any tax is paid by miitake or in excess, the tax so paid or collected shall be refunded to such person in such manner and subject to such conditions as may be prescribed. Carriage of 14. (1) The licence granted in respect of a motor +chicle ljoence on under sub-section (1) of section 5 or under section 6 shall vehicle and be carried in a conspicuous place upon the vehicle in such to $top manner as may be notified by the Government and if such it on demand by oflicere a licence is not so carried upon such vehicle, the ~egistered owner or the person having possession or control theleof shall be punishable with fine which may extend to fifty rupees. (2) Any officer of the Transport Department not below the rank of an Assistant Motor Vehicles Inspector or any police officer in uniform who is not below the rank of a 1944 : 'I+.& Act 131 Motor vehicles ?axatton 343 Sub-Inspector, or who, being below such rank is specially authorised in this behalf by the Regional Transport Autho- rity or such other officer as may be prescribed, may require the driver of any motor vehicle on any public road to stop the vehicle and cause it to remain stationsiry so long as may reasonably be necessary for the purpose of satisfying himself that a licence has been duly obtained in respect of such vehicle. (3) Any person failing to stop a motor vehicle when required to do so by any of the officers specified in sub- section (2) or resisting such officer shall be punsihable with fine which may extend to fifty rupees. 15.If the tax due in respect of any motor vehicle has nct I>e:'talty for been paid within the period prescribed under section 8, the failure to pay registered owner or the person having possession or control fax. thereof shall- (a) pay, in addition to the tax, a penalty of such sum, not exceeding twice the amount of the quarterly tax payable, as may be prescribed , and different sums may be prescribed for different classes of motor vehicles and for different periods ; and (b) also be punishable with fine which may extend to fifty rupees ; and the amount of the tax due by him in respect of such vehicle for the quarter or quarters concerned together with the penalty referred to in clause (a) shall also be recovered as if such tax and penalty were a fine. 16, Any tax or penalty due under this Act, may be Recovery of recovered in the same manner as an arrear of land revenue. tax or penalty The motor vehicle in respect of which the tax or penalty Ei ytnyar is due or its accessories may be distrained and sold in pursuance of this section, whether or not such vehicle or accessories are in the possession or control of the person liable to pay the tax or such penalty. Utilisation of - ... .. 17. l[After deducting- the proceeds of the tax. (i) the amount credited to the Tamil Nadu Rural Road Development Fund under sub-section (1) of section 10 : 1. This expression was substituted for the words " After de- ducting the expenses of collecting the tax under this Act and the costs incurred by the Government in exercising their admi- nistratitve functions in regard to the control of motor vehicles in this State " by section 5 of the Tamil Nedu Motor Vehicles Taxation (Amendment) Act, 1974 (Tamil Nadu Act 45 of 1974). Permit to be ineffective if tax not paid. Offences by companies. 348 Motor vehjcles Taxation . I [I974 : T.N. ~ht 13 (ii) the expenses of collecting the tax under this Act, and (iii) the costs incurred by the Government in exer- cising their administrative functions in regard to the conirol of motor vehicles in this State, The balance shall be apportioned between the Government and local authorities and such apportionment shall be in accordance with such rules as may be made in this behalf. I 18. Notwithstanding anything contained in the Motor Vehicles Act, if the tax due in respect of a transport vehicle is not paid within the prescribed period, the validity of the permit shall become ineffective from the date of expiry of the said period until such time, the tax is actually paid. 19. (1) Where an offence against any of the provisions of this Act or any rule made thereunder has been committed by a company, every person, who, at the time the offence was committed, was in-charge of, and was responsible to, the company for the conduct of the business of the company as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly : I Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his know- ledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub- section (I), where an offence punishable under this Act has been committed by a company, and it is proved that the off ence has been committed with the consent or connivance of, or is attributable to any neglect on the part of any director, manager, secretary or '-otherQ"officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accsrdingly. 1944 : 9.~. Act f 3j Motor vehicles Taxatioit 349 &xplanatian.-For the purposes of this section,- (a) "company" means any body corporate and includes a firm, society or other association of individuals ; and (b) " director " in relation to- (i) a firm means a partner in the firm, (ii) a society other association of individuals, means the person who is entrusted under the rules of the society or other association with the management of the affairs of the society or other associction, as the case may be. 20. The Government may, by notification and subject to Exemptions. such conditions, if any, as the Government may, specify in such notification,- (1) make an exemption, reduction in rate or other modification in regard to the tax payable- (a) by any person or class of persons, or (b) in respect of any motor vehicle or class of motor vehicles or motor vehicles running in any particular area ; and (2) cancel or vary such exemption, reduction or other modification. 21. Nothing in this Act shall apply to a motor vehicle Saving as to used solely for the purposes of agriculture. vehicles us~d for agri- cultural Explanation.-A motor vehicle used for transporting purposes. agricultural produce of persons other than the owner cultivator shall not, for the purpose of this section, be deemed to be used solely for the purposes of agriculture. 22. (1) No suit, prosecution or other legal proceeding Protection shall lie against any person for anything which is in good of action faith done or intended to be done in pursuance of this Act tskenin or any rule made thereunder. good faith. i I 350 Motor Vehicles Taxation [ 974 : T.N. Act 13 (2) No suit or other legal proceeding shall lie against the Government for any damage caused or likely to be caused by anything which is in good faith done or intended to be done in pursuance of this .Actl orrl any _ruIe,mado thereunder. I I Pro4cdurc In 23. (1) A court taking cognisance of an offence punish- main oases. able I (i) under sub-section (1) of section lh, or (ii) under sub-section (3) of that section, in so far as it relates to failure to stop a motor vehicle when required to do so by any officer mentioned therein, or (iii) under section 15, I I may state upon the summons to be served on the accurcd person that he- 1 I (a) may appear by advocate and not in person, or (b) may, by a specified date prior to the hearing of the charge, plead guilty to the charge by registered letter and remit to the court such sum not exceeding fifty rupees and in the case of an offence punishable under section 15 also, such sum on account of the tax and penalty due from him, as the court may specify. (2) Where an accused person pleads guilty and remits the sum specified by the court, no further proceedings in respeot of the offence shall be taken against him. m Power to I 24. (1) The Government may make rules for cstmng make rules. out the purposes of this Act. I (2) In particular and without prejudik to the g-8- lity of the foregoing power, such rules may provide for- I (a) the manner in which the tax shall ba paid ; (b) the form of licence and certificate to be graated under, section 5 ; 1974 : T.N. Act 131 Motor Vehicles Taxof ion 351 (c) the pericrd within which the tax has to be paid ; I (d) the rate of penalty leviable under section 15; (e) the manner in which and the principles accor- ding to whichthe proceeds of the tax shall be apportioned between the aovernment and the local authorities. I (3) In making any rule, the Wvernment ey provide that a breach thereof shall be punishable with fine which may extend to fifty rupees. 25. (1) (a) All rules made under this Act shall be publi- Publication shed in the Tamil Nadu Government Gazette and, unless ~~$~~~t~~~s they are expressed to come into force cn a particular and placing day, shall come into force on the day on which they are them so published. before the Legislature. (b) A11 notifications issued under this Act shall, unless they are expressed to come i~to force on a particular day,come into force on the day on which they are published. (2) Every rule made or notscation issued under this Act shal1,as soon as possible after it is made or issu.ed, be placed on ?the table of both Houses of Legislature, and if, before the expiry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such rule or notification or both Houscs agree that the rule or notification shot Id not be made or issued, the rule or notification shall thereafter have effect only in such modified form or be ofno effect, as the case may be, so, however, that any such modifi- cation or annulment shall be without prejudice to the validity of anything previously done under that rule or notification. 26. (1) The Tamil Nadu Motor Vehicles Taxatlon Repeal. Act, 1931 (Tamil Nadu Act 111 of 1931) and the Tamil Nadu Motor Vehicles (Taxation of Passengels and Goods) Act, 1952 (Tamil Nadu Act XVI of 1952) (hereinafter in this section referred to as the said Acts) are hereby repealed, (2) Therepeal by sub-section (1) of the said Acts shall not affect- (a) the pravious operation of the said Acts ar anythin@ duly done or suffered thereunder; or (b) any right, privilege, obligatiot, or liability acquired, accrued or incurred under the said Acts; or 352 Motor vehicles ~axatibn. (c) any fine, penalty, frrfeiture or vunisbment iiic~~rred in respect cf any offence committed against the said Acts; or I [197"4:T.N.Act19 (6) any investigation, legal broceedmg 01 remedy in respeot of any such right, priv~lege, obligation, liability. fino, penalty forf~iture, or punishment as aforesaid, and any soch investigation, legal proceeding or remedy may be instittted, cottinued or enforced, and any such fiee, penalty, forfeiture or punishmeljt may be imposed, as if this Act had nct been passed. (3) Subject to the pr~visions of sub-sectior~ (2), anything done or any actioc taken, i~cl~ding any appoint. ment or d2legation made, notificatior , crder, instiuction, or directicn issued or any rule, regulation, fcrm framee, certificate,licence cr permit grated or registratir,a effect?d, under the said Acts shall bc deemed to have been done cr taken under this Act and shall ccntinue to have effect accordingly, unless and until' superseded by anything done or any action taken this Act. (4) Notwithstanding anything contained in sub- section (I), any applicstion, appeal or other ~roceeding made or preferred to any officer or authority under the said Acts and pendirlg at the commer~cement of this Act, shall, after such commencement, be transferred tc and dispose4 cf by the officer or authority who would have had jurisdiction to enteltain such application, appeal, or other proceedirlg under this Act as if it had been in force on tlie date on which such application, app8;l or other proceediog was made or prefer] ed. 1 M4 : T.N. Act 131 Motor Vehicles Taxaha 333 lvHjj SCHBDULI3. (See sections 3 and 6.) Classes of vehicles. Quarterly tax. (1 1 (2) RS. P. 1. Motor Cycles (including tri-cycles, scooters and cycles with atta chrnent for propelling the same by mechanical power) not excee- ding 600 kgs. in weight unladen- (a) Bi-cycles below Sf horse-power 'if not nsed for drawing a trailer or side car . . . . . . . . . . 10 00 - 1 This Schedule was substituted for the following original Schedule by mion 6 of tha Tamil Nadu Motor Vehidcs Taxation (Amendment) Act, 1974 @amij Nadu Aq 45 of 1974) C- "THE SCHEDULE (See &om 3 and 6.) Classes ofvehicles. Quarter& rax (1) (2) - .a. I. 1. Motor Cych (including tricycles, scooters and cyJa with attachment for propelling the same by mechanical power) not exceeding 600 kgs. in weight unladen- (a) Bicycles below 3) horse-power if not used for drawing a trailer or side-car. . 10 OQ (b) Bicycles below 3) horsepower if used for drawing a trailer or sid-r and bi-cycles of and above 39 horse-power whether used for drawing a trailer or side-car or not*. .... (c) Tri-1~ 20 00 2. Invalid carriages .......... 8 00 I. Cfoods vehicles lying far hire or reward and used for F the transport 0 goods-- (a) Vehicles not exceeding 3,000 kgs. in weight laden. . 270 00 (b) Vehicles exceedi 3,000 kgs. but not exceeding 5,500 .......... kga. in wei&t ]Zen. 60 00 (c) Vehicles exmeding 5,500 kgs. but not exceeding9,OO~ kg~. in weight laden. ........ 770 00 -co*t. 125'10-23 I Motor Vehicles Taxation 11974 : T.N. Act 13 1 - -..- - Classes of vehicles. Quarter& tax. I I RS. P. (d) Vehicles exceeding9,OOO kgs. but not exceeding 15000 .......... kgs. in weight laden. 1,000 00 (e) Vehicles exceeding 12,000 kgs. but not exceeding ........ 13,000 kgs. in weight laden. 1,080 00 (f) Vehicles exceeding 13,000 kgs. but not exceeding 15,000 kgs. in weight laden. ........ 1,260 00 .. (g) Vehicles exceeding 15,000 kgs. in weight laden. I (h) Trailers used for carrying goods for hire or reward other than those falling under classes 6 and 7- (i) For each trailer not exceding 3,000 kgs. in weight laden. (ii) For each trailer exceeding 3,000 kgs. but not exceeding 5,500 kgs. in weight laden. (iii) For each trailer exceeding 5,500 kgs. but not exceeding 9,000 kgs. in weight laden. (iv) For each trailer exceeding 9,000 kgs. but not .... exceeding 12,000 kgs. in weight laden. (v) For each trailer exceeding 12,000 kgs. but not .... exceeding 13,000 kgs. in weight laden. (vi) For each trailer exceeding 13,000 kgs. but not exceeding 15,000 kgs. in weight laden. .... (vii) For each trailer exceeding 15,000 kgs. in weight laden. I I. GOOUS vehicles not plying for hire or reward but Ased for the transport of goods- (a) Vehicles not exceeding 2,000 kgs. in weight laden. .. ( b ) Vehicles exceeding 2,000 kgs. but not exceeding 3,000 kgs. in weight laden. 1,260 00 (Rs. 25 for every 250 kgs. or part there- of in excess of 15,000 kgs. in weight laden). 920 00 (Rs. 25 for every 250 kgs. or part thereof in excess of 15,000 kgs. in weight laden). . . 1474 : T.N. ~ct 13j Adotor Vehicles ~axitior2 333: Classes of vehicles. Quarterly tax. (c) Vehicles exceeding 3,000 kgs. but not exceeding 4,000 kgs. in weight laden. 290 W (4 Vehicles exceeding 4,000 kgs. but not exceeding 5,500 kgs. in weight laden. 420 00 (e) Vehicles exceeding 5,500 kgs. but not exceeding 9,000 kgs. in weight laden. 630 00 (f) Vehicles exceeding 9,000 kgs. but not exceeding 12,000 ~gs. in welght laden. 870 00 (g) Vehicles exceeding 12,000 kgs. but not exceeding 13,000 kgs. in weight laden. 950 00 (h) Vehicles exceeding 13,000 kgs. but not exceeding 15,000 kgs. in weight laden. 1,110 00 (i) Vehicles exceeding 15,000 kgs. in weight laden. . . 1,110 00 (Rs. 25 for every 250 kgs. or part thxe- of 1n excess of 15,000 kgs. in weight laden.) (j) Trailers not plying for hire or reward but used for the transport of goods, not falling under classes 6 and 7- (i) For each trailer not exceeding 2,000 kgs. in weight laden. 80 00. , (ii) For each trailer exceeding 2,000 kgs. but not exceeding 3,000 kgs. in weight laden. 110 00 (iii) For each trailer exceeding 3,000 kgs. but not exceeding 4,000 kgs. in weight laden. . Ibo, 00' (iv) For each trailer ex-ding 4,000 kgs. but not exceeding 5,500 kgs. 1x1 weight laden. 210 00 (v) For each trailer exceeding 5,500 kgs. but not exceeding 9,000 kgs. in weight laden. 320 00 (vi) For each trailer exceeding 9,000 kgs. but not exceeding 12,000 kgs. in weight laden. 480 08 (vii) For each trailer exceeding 12,000 kgs. but not exceeding 13,000 kgs. in weight laden. 570 03 (viii) For each trailer exeing 13,000 kgs. but not exceeding 15,000 kgs. in weight laden. 790 00 -mi. 125-10-23A I Iw. P. (ix) For each trailer dng 15,000 kgs. in weight laden. 790 00 (as. 25 for every 250 kgs. or part thereof I in excess of 15,000 kgs. in weight laden.) 4. Motor Vehicles plying for hire and used for the transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act, 1939- I. Vehicles permitted to carry in all - 1 I (a) not mom than three persons including the driver. . . 49 00 I (b) more than three persons but not more than five persons (other than the driver). 90 00 II. VcMcles permitted to ply solely as contract carriages / (not being stage carriages plying as contract carriages) and to carry more than five persons (other than the driver)- (i) For every parson (other than the driver) which the vehicle is permitted to carry in case the contract carriage is :lased as a "tourist vehicle". , 90 00 (i) For every person (other than the driver) which the vehicle is permitted to carry in the case of other contract carriages. 160 00 m Vehicles permitted to ply as stage carriages and to carry more than six persons (other than the driver and the conductor)- (a) Plying exclusively within the Madras Metropolitan Area- For every passenger (other than the driver and the con- ductor) which the vehicle is permitted to carry. (b) Hying exclu~ively within the limits of the city of Madurai or within the limits of one or more contiguous muni- cipalities or on other town service routes- For every passen er (other than the driver and the conductor) whict the vehic1e is permitted to carry. k) plying in routes or areas other than those falling rnder items (a) and (b)- (i) For every passenger (other than the driver and the amductor) which the vehicl$'is permitted to carry if the service is classed sr &press Senrice ". 160 00 1974 : T.N. Act 131 Motor Vehicles Tamtion (ii) For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry in the case of services other than Express Services. The tax payable in respect of a reserve stage carriage or e spare bus shall be three-fourths of the maximum rates payable per passenger for any of the regular stage carriages of the permit holder, provided the parmit holder has paid the taxea for the period in respect of all his stage carriages covered by valid permits. 5. Motor Vehicles not themselves constructed to carry any load (other than water, fuel, accumulators and other equipment used for the purpose of propulsion, loose tools and loose equipment) used for haulage only- (a) Weighing not more than 2,500 kgs. unladen. . . . . (6) Weighing more than 2,500 kgs. unladen. . . . , 6. Fire Engines, fire tenders and road Prater sprinklers- (a) Not exceeding 1,000 kgs, in weight laden. . . , , (6) Exceeding 1,000 kgs. but not exceeding 1,500 kgp. in weight laden. (e) Exceeding 1,500 kgs. but not exceeding 2,000 kgs. in weight laden. (d) Exceeding 2,000 kgs. but not exding 3,000 kgs. in weight laden. (e) Exceeding 3,000 kgs. but not exceeding 4,000 kg$. in weight laden. (f) Exceeding 4,000 kgs. but not exceeding 5,500 kgs. in weight laden. (g) Exceeding 5,500 kgs. but not exceeding 7,500 kgs. In weight laden. (h) Exceeding 7,900 kgs. but not exwding 9,000 kgs. In weight laden. (i) Exceeding 9,000 kgs. in weight ,laden. . . . . , . 358 Motor Vehicles Taxation .[I974 : T.N. Act 13 Classes of vehicles. I Quarterly tax. (1) I (2) . -* .. +-Ib) B... - .. I-cycles betow 3& h3rse-power if used for RS. P. i. , +. drawing a .trailer or side-car and bi-cycles of and above 34 horse-power whether used 1 for drawing a Lrailer or side-car or not 15 00 (c) Tri-cycles . . . . .. / .. . . 1 20 00 2, Invalid carriages . . . . . . . . . . 8 00 3, Gocds vehicles- 1 I. Goods vehicles plying for hire ur reward and used for the transport of goods- (a) Vehicles not exceeding 3,000 kgs. in weight laden. . . . . . . . . . . 270 00 (b) Vehicles exceeding 3,000 kgs. but nnt excee- ding 5,500 kgs. in weight laden. . . 560 00 (c) Vehcles exceeding 5,500 kgs. but not excee- ding 9,000 kgs. in weigh laden. . . 770 00 . , (a> Vehicles exceeding 9,000 kgs. but nct cxcee- ding 12,000 kgs. in weight laden. . . 1,000 00 (e) Vehicles exceeding 12,000 kgs. but not excee- ding 13,000 kgs. in weight laden. . . 1,080 00 (f ) Vehicles exceeding 13,000 kgs. but not ex- ceeding 15,000 kgs. in weight laden. .. 1,260 00 (g) Vehicles exceeding 15,000 kgs. in weight .. laden. . . . . . a *. . . 1,260 00 I (Rs. 25 far every 250 kg&. or part thereof I in excess of 15,000 kgs. in i weight laden). I - RS. P. (j) ~dditlonal tax payable in respect of such vehicles used for drawing trailers including fire engines trailer pumps- ach trailer not exceeding 1,000 kgs. in weight 20 00 I -cant. I I 1 1974 : T.N. Act 131 Motor Vehicles Taxation Classes of vehicles. (1) Quarterly tax. ( 2) (h) Trailers used for carrying for hire or reward other than those falling under classes 6 and 7- (i) For each trailer not exceeding 3,000 kgs. in weight laden. . . . . . . . . . . 240 00 (ii) For each trailer exceeding 3,000 kgs. but not exceeding 5,500 kgs. in weight laden. . . . . 350 00 , (iii) For each trailer exceeding 5,500 kgs. but not exceeding 9,800 kgs. in weight laden. . . . . 450 00 6. ( j)-cont . (ii) For each trailer exceeding 1,000 kgs. but not exceeding 1,500 kgs. in weight laden. (iii) For each trailer exceeding 1,500 kgs. but not excee- ding 2,000 kgs. in weight laden : Provided that two or more vehicles shall not be charge- able under this class in respect of the same trailer. 7. Motor Vehicles other than those liable to tax under the foregoing provisions of this schedule-- (a) Weighing not more than 700 kgs. unladen. . . . . (b) Weighing more than 700 kgs. but not more than 1,500 kgs. unladen. (c) Weighing more than 1,500 kgs. but not more than 2,000 kgs. unladen. (d) Weighing more than 2,000 kgs. but not more than 3,000 kgs. unladen. (e) Weighing more than 3,000 kgs. unladen. . . . . Cf) Additional tax payable in respect of such vehicles used for drawing trailers- (i) For each trailer not exceeding 1 tonne in weight unladen. (ii) For each trailer exceeding 1 tonne in weight unladen : Provided that two or more vehicles shall not be charge- ablp under this class in respect of the same trailer,", 360 Motor Vehicles Tcrxation 1 [1W4 : T.N. Act l3 Chr~es of vekkk8. i Qwrterip ux. (1) 0) ! w. P. (iv) For each trailer exceeding 9,000 kg%. but not exceeding 12,000 kgs. in weight laden. . . . . 610 00 (v) For each trailer exceeding 12,000 kgs. but not exceeding 13,000 kgs. in weight laden. . . . . (vi) For each trailer exceeding 13,000 kgs. but not exceeding 15,000 kgs. in weight laden. . . . . 920 08 [VS) For each trailer exceeding 15,000 kga. in weight laden. . . . . . . . . . . . . 920 06 1 (b. 25 for em 2% . or Pfi there- of in exoew of 1$rn kgf. in relght laden). 11, C)oods vehicles not plying for hire or rewdrd but used for the transport of goods- I (a) Vehicles not exceeding 2,000 kgs. in wiipht laden. 80 00 I (b) Vehicles exceeding 2,000 kgs. but not exceeding 3,000 kgs. in weight laden. .. I . . . . 160 00 I (c) Vehicles exceeding 3,006 kgs. but not exceeding 4,000 kgs. in weight laden. .. 1 .- . . 290 00 (d) Vehicles exceeding 4,000 kgs. but ndt exceeding 5,500 kgs. in weight laden. .. I .. . . 420 00 1 (e) Vehicles exceeding 5,500 kgs. but not exceeding 9,000 kgs. in weight laden. . . . . , . 630 00 (0 Vehicles exceeding 9,000 kgs. but not exceeding 12,000 kgs. in weight laden. . I . . . . 870 00 (g) Vehicles exceeding 12,000 kgs. but ndt exceeding 13,000 kgs. in weight laden. .. I . . . . 950 00 1 1974 : T.N. Act 131 Motor Vehicles 7h~t ion 361 Quarterly tH. (2) (h) Vehicles exceedirg 13,000 kgs. but not exceeding 15,000 kgs. in weight laden. . . . . . . 1,110 00 (i) Vehicles exceeding 15,000 kgs. in weight laden. . . 1,110 00 (h. 25 for every 2% kgs. or parf there- of in excerr of 15,000 kgs. in weight laden). , (i) Trailers not plying for hire or reward but ad for I the transport of goods, not falling under claser 6 mQ 7- (i) For each trailer not exoecding 2,000 kgs. in I weight laden. . . . . . . . . . . 10 00 (ij) For each trailer exceeding 2,000 kgs. but not exceeding 3,000 kgs. in weight laden. . . . . 110 00 (iii) For each trailer exceeding 3,000 kgs. but not I exceeding 4,000 kgs. in weight laden. . . 160 00 ~ (iv) For each trailer exceeding 4,000 kgs. but not exceeding 5,500 kgs. In weight laden. . . 210 00 (v) For each trailer exceeding 5,500 kgs. but not exceeding 9,000 kgs. in weight laden. . . 320 00 (vi) For each trailer exceeding 9,O kgs. bur rci exceeding 12,000 kgs.in weight Lcltn. . . 480 00 (vii) For eachtrailer exceedirg 12,000 k gs. but nct exceeding 13,000 kgs.in wcight laden. . . 570 00 (viii) For eachtrailer exceeding 13,000 kgs. but not exceeding 15,000 kgs. in weight laden. a. 790 00 Motor Vehicles Taxation 1 [I974 : IN. Act 13 I RS. P. (ix) For each trailer exceeding 15,000 kgs. in weight laden. -. ... ... ... . . 790 00 (Rs. 25 for every 250 kgs. or part there- of in excess of 15,000 kgs. in weight laden). 4. Motor Vehicles plying for hire and used for the trans- port of pasengers and in respect of which permits have been issued under the Motor Vehicles Act, 1939- I. Vehicles permitted to carry in all- (a) Not more than three persons including 1 he driver. 40 00 (b) More than three persons but not more than five .. persons (other than the driver). . . ... 90 00 Classes of vehicles. Quarterly tax. 11. Vehicles permitted to ply solely as contract carriages (not being stage carriages plyingas contract carriages) and to carry more than five persons (other than the driver)- I (1) l[(i) For every person (other than the driver) which the vehicle is permitted to carry in case the contract carriage is classed as a ' tourist vehicle ) . . . , 140 CO (21 - 1 These items and entries were substituted for the followin
Excerpt shown. Open the full act in Lexace.