LexThe Telangana Motor Vehicles Taxation Act, 1963.
Telangana · state statute
Open in Lexace · Ask the AI about this actTHE TELANGANA MOTOR VEHICLES TAXATION ACT, 1963.
(ACT NO.5 OF 1963)
ARRANGEMENT OF SECTIONS
Sections
1. Short title, extent and commencement.
2. Definitions.
3. Levy of tax on motor vehicles.
3-A. Levy of additional tax on vehicles misused.
3-B. Levy of Green Tax.
4. Payment of tax and grant of licence.
5. Display of licence on the motor vehicle and duty to
stop it on demand by certain officers.
6. Penalty for failure to pay tax.
6-A. Levy of tax on certain motor vehicles based on
gross traffic earnings.
7. Recovery of tax, penalty or fine as an arrear of land
revenue.
8. Power to seize and detain motor vehicles in case of
non-payment of tax.
9. Exemption, reduction or other modification of tax.
10. Provisions of this Act not to apply to the motor
vehicles designed and used solely for agricultural
and mining purposes.
11. Manner of payment of dues under this Act.
12. Appeal.
13. Protection of acts done in good faith.
14. Trial of offences.
15. Procedure in certain cases.
2 [Act No. 5 of 1963]
16. Power to make rules.
17. Power to amend Schedules.
18. Repeals and savings.
19. Power to remove difficulty.
Schedules.
THE TELANGANA MOTOR VEHICLES TAXATION
ACT, 1963.1
ACT No. 5 OF 1963.
1. (1) This Act may be called the 2Telangana Motor
Vehicles Taxation Act, 1963.
(2) It extends to the whole of the State of 2Telangana.
(3) It shall come into force on such 3date as the
Government may by notification in the 2Telangana Gazette,
appoint.
2. In this Act, unless the context otherwise requires,-
(a) “Government” means the State Government;
(b) “laden weight ” in relation to a motor vehicle or a
trailer attached to it means, if a permit is issued to the motor
vehicle under the Motor Vehicles Act, 1939 (hereinafter
referred to as the „Motor Vehicles Act‟), the maximum laden
weight specified for the motor vehicle or the trailer in such
permit; if no such permit is issued, the maximum laden
weight specified for the motor vehicle or the trailer in the
certificate of registration of the motor veh icle, and in case
such weight is not specified in such certificate, the
maximum laden weight of the motor vehicle or the trailer
determined in such manner as may be prescribed;
1. The Andhra Pradesh Motor Vehicles Taxation Act, 1963 received the
assent of the President on the 2nd February, 1963. The said Act in force
in the combined State, as on 02.06.2014, has been adapted to the State
of Telangana, under section 101 of the Andhra Pradesh Reorganisation
Act, 2014 (Central Act 6 of 2014) vide. the Notification issued in
G.O.Ms.No.2, TR&B (TR.I) Department, dated 17.06.2014.
2. Substituted by G.O.Ms.No.2, TR&B (TR.I) Department, dated
17.06.2014.
3. Came into force on 1st April, 1963.
Short title, extent
and
commencement
Definitions.
2 [Act No. 5 of 1963]
(c) „licensing officer‟ means an officer appointed by the
Government as such for the purposes of this Act;
(d) „notification‟ means a notification published in the
4Telangana Gazette and the expression „notified‟ shall be
construed accordingly;
(e) „prescribed‟ means prescribed by rules made under
this Act;
(f) „registered owner‟ means the person in whose name
a motor vehicle is registered under the Motor Vehicles Act;
(g) „State‟ means the State of 4Telangana;
(h) „tax‟ means the tax leviable under this Act;
(i) „year‟ means the financial year; „half-year‟ means the
first six months or the second six months of such year; and
„quarter‟ means the first three months or the second three
months of such half-year;
(j) words and expressions used but not defined in this
Act, shall have the meanings assigned to them in the Motor
Vehicles Act.
3. (1) The Government may, by notification from time to
time direct that a tax shall be levied on every motor vehicle
used or kept for use, in a public place in the State.
(2) The notification issued under sub -section ( 1) shall
specify the class of motor vehicles on which, the rates for
the periods at which, and the date from which, the tax shall
be levied:
4. Substituted by G.O.Ms.No.2, TR&B (TR.I) Department, dated
17.06.2014.
Levy of tax on
motor vehicles.
[Act No. 5 of 1963] 3
Provided that the rates of tax shall n ot exceed the
maximum specified in column (2) of the First Schedule in
respect of the classes of motor vehicles fitted with
pneumatic tyres specified in the corresponding entry in
column ( 1) thereof; and one and a half times the said
maximum in respect of such classes of motor vehicles as
are fitted with non-pneumatic tyres:
5[Provided further that in the case of mo tor cycles with
or without atta chment, invalid carriages, the tax shall be
levied at the rates specified in the Third Schedule:
Provided also that in the case of Construction
Equipment vehicles including Road Rollers, the rate of tax
shall be levied at the rate specified in the Fourth Schedule:
Provided also that in the case of three or four wheeler
motor vehicles including Motor Cars coming under non -
transport category, omni buses upto a seating capacity of
(10) ten persons in all, new Motor Cabs and the Motor Cabs
of other States that are entering into the rolls of this State by
way of change of address or transfer of ownership, the tax
shall be levied at the rates specified in the Sixth Schedule:
Provided also that Non -Transport Vehicles meant for
carrying persons, owned by Companies/ Institutions/
Societies/Organisations upto a seating capacity of (10) ten
in all and second or more personalized vehicles upto a
seating capacity of (10) ten in all owned by an individual, the
tax shall be levied at the rates spec ified in the Seventh
Schedule.]
6[Provided also that in respect of Motor Vehicles
operated with Battery/Compressed N atural Gas/Solar
5. Substituted by Act No.11 of 2010.
6. Inserted by Act No.32 of 1997.
4 [Act No. 5 of 1963]
Energy, no tax shall be levied for a period of five years from
the date to be notified.]
7[3-A. (1) Notwithstanding anything contained in section 3,
it shall be competent for the Government to provided for
levying an additional tax in respect of a motor vehicle
specified in one category or class notified under section 3, if
misused or u sed not in accordance with the purpose for
which the vehicle was registered, or the permit was granted,
attracting higher rate of tax as a vehicle falling in another
category or class:
Provided that the additional tax so levied shall be a
sum equal to the difference of amount between the tax
already levied and collected and the tax which shall be
leviable in respect of such vehicle falling in another
category.
(2) The registered owner or t he person who is in
possession or control of such vehicle misused or used not
in accordance with the purpose for which the vehicle was
registered or the permit was granted, shall pay the
additional tax so levied under sub-section (1).
3-B. There shall be levied and collected an additional tax
called “Green Tax ” in additional to the tax levied under
section 3, on the motor vehicles suitable for use on roads for
the purpose of implementation of various measures to
control air pollution in such manner to such categories, such
amounts as may be notified:
Provided that the rate s of tax shall not exceed the
maximum specified in the Fifth Schedule.]
7. Sections 3 -A and 3 -B, with marginal headings inserted by Act No.33
of 2006.
Levy of additional
tax on vehicles
misused.
Levy of Green
Tax.
[Act No. 5 of 1963] 5
4. (1) ( a) The tax levied under this Act sha ll be paid in
advance and in the manner specified in section 11, by the
registered owner of the motor vehicle or any other person
having possession or control thereof, 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, within fifteen days
from the commencement of the quarter, half-year or year, as
the case may be. The tax for a half -yearly licence shall not
exceed twice, and the tax for an annual licence shall not
exceed four times, the tax for a quarterly lic ence. The
Government may grant such rebate as may be prescribed in
the case of half-yearly and annual licences.
8[(aa) Notwithstanding anything in clause (a), the tax
levied under the second proviso to sub-section (2) of
section 3 shall be for the life time of the motor vehicle and
shall be paid in advance in lumpsum by the registered
owner of the mot or vehicle or any other person having
possession or control thereof:
Provided that if the tax in respect of the motor vehicle s
referred to in the second proviso to sub -section (2) of
section 3 has already been paid under sub -section (2) of
section 3 prior to the 1 st April, 1987 the tax speci fied under
the aforesaid second proviso shall be levied after the expiry
of the period for which the tax was so paid and such tax
shall be paid within one month from the date o f the expiry of
the said period;]
(b) Where the tax for any motor vehicle has been paid
for any quarter, half -year or year and the motor vehicle has
not been used during the whole of that quarter, half -year 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 Government; shall be payable
8. Inserted by Act No.15 of 1987.
Payment of tax
and grant of
licence.
6 [Act No. 5 of 1963]
subject to such conditions as may be specified in such
notification.
9[(bb) Notwithstanding anything in clause (b), where
lumpsum tax has been paid as specified in clause (aa) a
refund of the tax at such rates as may be from time to time
be notified by the Government, shall be payable subject to
such conditions as may be specified in the notification in the
case of removal of the vehicle to any other State on transfer
of ownership or change of address.]
(2) Notwithstanding anything in sub -section ( 1), no
person shall be liable to pay tax in respect of a motor
vehicle for a particular period if the tax due in respect of that
motor vehicle for that period has already been paid by some
other person.
(3) (a) Where a tax in respect of a motor vehicle is paid
by any person for a particular period or if no such tax is
payable therefor, the licensing officer shall,-
(i) grant to such person a licence, in such form as
may be notified by the Government, to use the motor vehicle
in any public place in the State during the said period; and
(ii) record, in the certificate of regi stration in respect
of the motor vehicle for which such certificate is granted
under the Motor Vehicles Act, and, if no such certificate of
registration is granted in respect of a motor vehicle, in a
certificate in such form as may be notified by the
Government, that the tax has been paid or that no tax is
payable, in respect of the motor vehicle for the said period:
9. Inserted by Act No.15 of 1987.
[Act No. 5 of 1963] 7
10[Provided that where a lumpsum tax is payable under
this Act, payment of such tax by any person shall be
recorded in the certificate of registration and no licence shall
be granted to such person.]
(b) Every licence granted under cl ause (a) of this
sub-section shall be valid throughout the State.
(4) Notwithstanding anything in section 3 or
sub-section ( 1), the Government may, by notification from
time to time, direct that a temporary licence for a period not
exceeding thirty days at a time may be issued in respect of a
motor vehicle of any class on payment of such tax, and
subject to suc h conditions as may be specified in such
notification:
Provided that the rate of tax shall not exceed the
maxima spe cified in columns (2) and (3) of the Second
Schedule in respect of th e classes of motor vehicle s, fitted
with pneumatic tyres specified in the corresponding entry in
column (1 ) thereof, and one and a half times the said
maxima in respect of such classes of motor vehicles as are
fitted with non-pneumatic tyres.
(5) No motor vehicle shall be used in any pub lic place
in the State at any time after the issue of a notification under
sub-section (1) of section 3, unless a licence permitting its
use during such time has been obtained as s pecified in
clause (a) of sub-section (1) or sub-section (4).
5. (1) (a) No motor vehicle shall be used in any pub lic
place, unless the licence gr anted in respect thereof under
clause ( a) of sub -section (3) of section 4, or under
sub-section (4) of that section, is displayed on the motor
10. Added by Act No.15 of 1987.
Display of licence
on the motor
vehicle and duty
to stop it on
demand by
certain officers.
8 [Act No. 5 of 1963]
vehicle in su ch manner as may be notified by the
Government.
(b) If th e licence is not so -displayed on the motor
vehicle, the registered owner or the person having
possession or control thereof shall be punishable with fine
which may extend to fifty rupee.
(2) (a) An y officer of the Transpo rt Department not
below such rank as may be notified, or any police offi cer in
uniform not below the rank of a Sub-Inspector, or such other
officer as may be prescribed, may require the driver of any
motor vehicle in any publ ic place to stop that motor vehicle
and cause it to remain stationary so long as may reasonably
be necessa ry for the purpose of satisfying himse lf that a
licence has been duly obtained in respect of such motor
vehicle.
(b) Any person who wilfully fails to stop a motor
vehicle when required to do so by an officer under clause
(a) of this sub -section or resis ts such officer, shall be
punishable with fine which may extend to fifty rupees.
6. If the tax du e in respect of any motor vehicle has not
been paid as specified in section 4, the registered owner or
the person having the possession or control thereof shal l, in
addition to payment of the tax due, be liable to a penalty,
which may extend to twice the quarterly tax in respect of that
vehicle, to be levied by such officer, by order in writing and
in such manner as may be prescribed:
11[Provided that if the lumpsum tax under this Act has
not been paid, the registered owner or the person having
possession or control thereof shall, in addition to payment
of the tax due, be liable to penalty which may extend to
11. Added by Act No.15 of 1987.
Penalty for failure
to pay tax.
[Act No. 5 of 1963] 9
twice the lumpsum tax payable under clause (aa) of sub -
section (1) of section 4.]
12[6A. Notwithstanding anything in sections 3, 4, 5, and 6,-
(1) every registered owner, who owns or keeps in his
possession or control more than two thousand motor
vehicles for plying o n hire or reward, shall pay in respect of
all such motor vehicles, a tax at such rate, not exceeding
fifteen percentum of the gross traffic earnings, as may be
specified by the Government, by not ification, fro m time to
time.
Explanation:- For the purposes of this section,-
(a) the term “gross traffic earning ” shall mean the
total amount co llected towards fares, freights, including
luggage charges and any amount collected towards hire or
reward by or on behalf of such registered owner, either
directly or indirectly, in respect of all the motor vehicles, as
may be determined in the manner prescribed;
(b) while computing the “percentum of the gross
traffic earning,” the Government shall, as far as practicable,
take into account the amount of tax collected for the
preceding year from such owner, the changes in the rates of
tax under clause (3) during the current year if any; and the
approximate growth in the traffic during the current year.
(2) in order to determine the amount of tax payable
under this section in any year, the registered owner shall
make and deliver a declaration, within such time to such
authority and in such form as may be prescribed, stating the
gross traffic earning fo r the preceding year, together with
ten percentum of such gross traffic earning and containing
12. Section 6-A with marginal heading inserted by Act No.15 of 1994.
Levy of tax on
certain motor
vehicles based on
gross traffic
earnings.
10 [Act No. 5 of 1963]
any other prescribed particulars, in respect of all motor
vehicles used or kept for use by him in the State in the
preceding year;
(3) on receipt of such declaration, the prescrib ed
authority shall, on the basis of such declaration, determine
the amount of tax to be paid by such registered owner
provisionally and communicate the same to the registered
owner by issuing an order of provisional assessment of t ax
for the year within such period and in such form as may be
prescribed;
Provided that it shall be open to the prescribed
authority to review any order of provisional assessment of
tax for the year, in any case wh ere it is considered
necessary so to do and pass a fresh order of provisional
assessment of tax;
13[(4) the amount of tax provisionally determined under
clause (3) shall be paid by the registered owner of the motor
vehicles or any other person having possession or control
thereof, to the prescribed authority in twelve equal monthly
instalments, to be paid on or before the fifteenth day f or the
month of April and on or before the tenth day for the
remaining months in the calendar year, in the m anner
specified in section 11.]
(5) the regis tered owner shall there after deliver within
the prescribed time, the final decla ration stating the gross
traffic earning of the year and containing such other
particulars may be prescribed. Such declaration shall be
accompanied, by the details of provisi onal payment of tax
paid to the prescribed authority in pursuance of the order of
provisional assessment issued for the year and by such
other documents as may be prescribed;
13. Substituted by Act No.12 of 2002.
[Act No. 5 of 1963] 11
(6) on receipt of such final declaration, the prescribed
authority shall verify the number of motor vehicles used or
kept for use by the registered owner during the year for
which the tax is payable, the amount of fares, freights,
luggage charges and hire or rewards collected and such
other particulars as may be deemed necessary and s hall
finally determine the amount of tax leviable at the rate fixed
under clause (1), and communicate the same to the
registered owner by issuing an order to final assessment of
tax for the year in such form as may be prescribed;
(7) where the amount of tax is finally determined under
clause (6), taking into consideration the amount paid by the
registered owner or other person under clause (4) , the
difference, if any, that may be due shall be paid by, or
refunded to, the registered owner in such manner and within
such time as may be prescribed;
(8) the prescribed authority may, for purposes of this
section, require the registered owner of the motor vehicle or
the person having the possession or control thereof, to
produce before it any accounts, regis ters, records or other
documents or to furnish any information and examine the
accounts, registers, records or other documents; and the
registered owner or other person shall comply with any such
requisition so made;
(9) the registered owner or other per son having the
possession or control of the motor vehicle who commits
default in the payment of tax as required under this section,
shall be liable to pay such amount towards penalty, not
exceeding one fourth of the amount of the tax payable, as
may be levied by the prescribed authority.]
7. Any tax, penalty or fine due under this Act may be
recovered in the same manner as an arrears of land
revenue; the motor vehicle in respect of which the tax,
Recovery of tax,
penalty or fine as
an arrear of land
revenue.
12 [Act No. 5 of 1963]
penalty or fine is due or its accessories may be distrained
and sold, whether or not such motor vehicle or accessories
are in the possession or control of the person liable to pay
tax, penalty or fine.
8. Without prejudice to the provisions of sections 6 and 7,
where any tax due in respect of any motor vehicle has not
been paid as specified in section 4, such officer as may be
prescribed, may seize and detain the motor vehicle in
respect o f which the tax is due under th is Act and for this
purpose take or cause to be taken any steps he may
consider neces sary for the temporary safe cu stody of the
vehicle, until the tax due in respect of the vehicle is paid.
9. (1) The Government may, by notification,-
(a) grant an exemption, make a reduction in the rate
or order other modification not involving an enhancement in
the rate, of the tax payable-
(i) by any person or class of persons, or
(ii) in respect of any motor vehicle or class of motor
vehicles or motor vehicles running in any particular area;
and
(b) cancel or vary such exemption, reduction or other
modification.
(2) Any notification issued under sub -section (1) shall
be laid, as soon as may be after it is issued, on the table of
the Legislature of the State while it is in session for a total
period of fourteen days which may be c omprised in one
session or in two successive sessions.
Power to seize
and detain motor
vehicles in case of
non-payment of
tax.
Exemption,
reduction or other
modification of
tax.
[Act No. 5 of 1963] 13
14[10. (1)] Nothing in this Act shall apply to a motor vehicle
registered in the name of the owner or occupier of any
agricultural land or mine if such land is under his personal
cultivation or if such mine is being worked personally by him
and such motor vehicle is designed an d used solely for
carrying out agricultural or mining operations on such lan d
or mine or within a distance o f fifteen miles from the limits of
such land or mine.
15[(2) Notwithstanding anything contained in the Act, a
tax at rupees twenty -five per quarter shall be levied on any
vehicle specified in sub -section (1), when the vehicle is not
used solely for carrying out such agricultural or mining
operations but is used by its registered owner for any other
purpose of his own.]
Explanation I. - For the purpose of this section, the
expression “agricultural operation” shall mean tilling,
sowing, harvesting, crushing of agricultural produce or any
other similar operation carried out for the purpose of
agriculture; but shall not include the transporting of persons,
manure or materials for the purpose of agricul ture or the
transporting of agricultural produce except when such
transporting is made by the owner or occupier of the land
for his own purposes –
(i) within a distance of fifteen miles from the limits of
such land, or
(ii) to or from the nearest market place irrespective of
the distance of such market place from the limits of such
land.
14. Section 10 renumbered as 10 (1) by Act No.10 of 1974.
15. Sub-section (2) inserted by Act No.10 of 1974.
Provisions of this
Act not to apply to
the motor
vehicles,
designed and
used solely for
agricultural and
mining purposes.
14 [Act No. 5 of 1963]
Explanation II .- For the purpose of this section,
“personal culti vation” means cultivation by a person of his
own land and on his own account-
(1) by his own labour;
(2) by the labour of any member of his family; or
(3) by servants on wages payable in cash or in kind or
both or by hired labour under his personal supervision or
under the personal supervision of any of his relatives.
Explanation III.- For the purpose of this section, the
expression „mining operation ‟ means any operation
undertaken for the purpose of winning any mineral.
16[11. Payment of every a mount due under this Act shall be
made, by the production before the licensing officer of a
demand draft obtained from any scheduled bank as defined
in the Reserve Bank of India Act, 1934, to the value for
which payment is required or in such other manner as may
be prescribed.]
17[12. Any person aggrieved-
(a) by an order of levy of additional tax imposed under
section 3-A;
(b) by an order of levy under section 6; or
(c) by the seizure under section 8,
may, within a period of thirty days from the date of
communication to him of the order of levy or the date of
16. Substituted by Act No.11 of 1971.
17. Substituted by Act No.11 of 2010.
Manner of
payment of dues
under this Act.
Central Act 2 of 1934
Appeal.
[Act No. 5 of 1963] 15
seizure, as the case may be, appeal to such authori ty in the
manner and on payment of such fee s, as may be
prescribed.]
13. No suit, prosecution or other legal proceeding shall be
instituted against any person for anything which is, in good
faith, done-or intended to be done under this Act or under
the rules made thereunder.
14. No court inferior to that of a second cla ss Magistrate
shall try any offence punishable under this Act.
15. (1) A court taking cognizance of an offence punishable
under sub-section (1) or under sub -section (2) of section 5,
in so far as it relates to wilful failu re to stop a motor vehicle
when required to do so by an officer, may state upon the
summons to be served on the accused person that he-
(a) may appear by pleader and not in person, or
(b) may, by a specified date prior to the hearing of
the charge, plead guilty to the charge by a registered letter
addressed to the court and remit to the court such sum not
exceeding fifty rupees, as the court may specify.
(2) Where an accused person pleads guilty and remits
the sum specified by the court, no further proceedings in
respect of the offence shall be taken against him.
16. (1) The Government may, by notification, m ake rules
for carrying out all or any of the purposes of this Act.
(2) Any rule made under sub -section (1 ) may provide
that a breach thereof shall be punishable with fine which
may extend to fifty rupees.
Protection of acts
done in good
faith.
Trial of offences.
Procedure in
certain cases.
Power to make
rules.
16 [Act No. 5 of 1963]
(3) Every rule made under this section shall,
immediately after it is made; be laid before each House of
the State Legislature if it is in session and if it is not in
session, in the session immedi ately following, for a total
period of fourteen days which may be comprised in one
session or in two successive session s, and if, before the
expiration of the session in which it is so laid or the session
immediately fo llowing both Houses agree in making any
modification in the rule or in the annulment of the rule, the
rule shall thereafter have effect only in such modified form or
stand annulled, as the case may be; so however that any
such modification or annulment shall be without prejudice to
the validity of anything previously done under that rule.
17. (1) The Government may, by order, amend the
Schedules.
(2) A draft of any order proposed to be made under
sub-section (1 ) shall be l aid on the table of the Legislative
Assembly of the State and the order shall not be made,
unless the Assembly approves the draft either without any
modification or addition or with any modification or addition,
and upon such approval, the order may be made in the form
in which it has been so approved, and such order, on being
so made, shall be published in the 18Telangana Gazette.
(3) When a Schedule is so amended, any reference to
that Schedule in this Act shall be construed as a reference
to such Schedule as so amended.
18. The following Acts are hereby repealed:-
(i) the Andhra Pradesh (Andhra Area) Motor Vehicles
Taxation Act, 1931,
18. Substituted by G.O.Ms.No.2, TR&B (TR.I) Department, dated
17.06.2014.
Power to amend
Schedules.
Repeals and
savings.
[Act No. 5 of 1963] 17
(ii) the Andhra Pradesh (Telangana Area) Motor
Vehicles Taxation Act, 1955, and
(iii) the Andhra Pradesh Motor Vehicles (Taxation of
Passengers and Goods) Act, 1952:
Provided that such repeal shall not affect the previous
operation of the said Acts or any right, privilege, obligation
or liability already acquired, accrued or incurred thereunder,
and subject thereto, anything done or any action taken
(including any appointmen t, notification, notice, order, rul e,
form, certificate, licence or permit) in the exercise of any
power conferred by or un der the said Acts shall be deemed
to have been do ne or taken in the exercise of the powers
conferred by or under this Act as if this Act were in force on
the date on which such thing was done or action was taken;
and all arrears of tax and other amounts due at the
commencement of this Act may be recovere d as if they had
accrued under this Act.
19. If any difficulty arises in giving effect to the provisions
of this Act in consequence of the transition to the said
provisions from the corresponding provisions of the Acts in
force immediately before the commencement of this Act o r
otherwise, the Governm ent may, after previous publication
by order published in the 19Telangana Gazette, make such
provisions, not inconsistent with the purposes of this Act, as
appear to them to be necessary or expedient for removing
the difficulty.
19. Substituted by G.O.Ms.No.2, TR&B (TR.I) Department, dated
17.06.2014.
Power to remove
difficulty.
18 [Act No. 5 of 1963]
20THE FIRST SCHEDULE,
[Proviso to sub-section (2) of section 3,]
Classes of Motor Vehicles fitted with pneumatic tyres Maximum
quarterly
rate of tax
(1) (2)
Rs. Ps.
1. Motor Vehicle s including motor scooters and
cycles with attachment for propelling the same by
mechanical power not exceeding 406 Kgs., in
weight unladen.
(a) Bicycles below 350 CC if not used for
drawing a trailer or side car.
60.00
(b) bicycles below 350 CC if used for drawing a
trailer or side car and bicycles of and above 350
CC whether used for drawing a trailer or a side
car or not.
70.00
(c) Tricycles 80.00
2. Invalid carriages 30.00
3. Goods Carriages
(a) Vehicles not exceeding 300 Kgs., in laden
weight.
600.00
(b) Vehicles exceeding 300 K gs., but not
exceeding 1000 Kgs., in laden weight.
750.00
(c) Vehicles exceeding 1000 Kgs., but not
exceeding 1500 Kgs., in laden weight.
1050.00
(d) Vehicles exceeding 1500 Kgs., but not
exceeding 3000 Kgs., in laden weight.
1200.00
(e) Vehicles exceeding 3000 Kgs., but not
exceeding 4500 Kgs., in laden weight.
1350.00
20. First Schedule substituted by Act 11 of 1992.
[Act No. 5 of 1963] 19
(1) (2)
Rs. Ps.
(f) Vehicles exceeding 4500 Kgs., but not
exceeding 5500 Kgs., in laden weight.
1800.00
(g) Vehicles exceeding 5500 Kgs., but not
exceeding 9000 Kgs., in laden weight.
2400.00
(h) Vehicles exceeding 9000 Kgs., but not
exceeding 12000 Kgs., in laden weight.
3000.00
(i) Vehicles exceeding 12000 Kgs., but not
exceeding 15000 Kgs., in laden weight.
3600.00
(j) Vehicles exceeding 15000 Kgs., in laden
weight (for every 250 Kgs. or part there of in
excess of 15,000 Kgs.)
3600.00
+ 100.00
(k) Additional tax payable in respect of goods
carriages used for drawing trailers;
(i) For each trailer not exceeding 1,000 Kgs., in
laden weight.
600.00
(ii) For each trailer exceeding 1,000 Kgs., but
not exceeding 3000 Kgs., in laden weight
900.00
(iii) For each trailer exceeding 3,000 Kgs., in
laden weight.
Provided that two or more goods carriages shall
not be chargeable under this clause in respect
of the same trailers.
1200.00
4. Motor Vehicles plying for hire or used for transport
of passengers and in respect of which permits
have been issued under the Motor Vehicles Act,
1988,-
(i) Vehicles permitted to carry in all more than five
persons.
250.00
Central Act 59 of 1988.
20 [Act No. 5 of 1963]
(1) (2)
Rs. Ps.
(ii) Vehicles permitted to carry more than five
persons but not more than seven persons in all
for every person other than the driver which the
vehicle is permitted to carry.
100.00
(iii) Vehicles permitted to carry more than six
passengers and plying as stage Carriages on
town service routes;
(a) in resp ect of vehicles permitted to pl y as
Express Service for every passenger (other than
the driver and the conductor) which the vehicle is
permitted to carry.
600.00
(b) in respect of vehicles permitted to ply as
ordinary services, for every passenger (other than
the driver and Conductor) which the vehicle is
permitted to carry.
500.00
(iv) Vehicles permitted to carry more than six
passengers and plying as stage carriages on
routes other than town service routes;
(a) in respect of vehicles permitted to pl y as
Express Service for every passenger (other than
the driver and conductor) which the vehicle is
permitted to carry.
21[4000.00]
(b) in respe ct of vehicles permitted to ply as
ordinary services, for every passenger (other than
the driver and conductor) which the vehicle is
permitted to carry.
600.00
(v) vehicles permitted to carry more than six
passengers and plying as contract carriages for
every passenger (other than the driver and
conductor) which vehicle is permitted to carry.
2000.00
21. Substituted by Act No.33 of 2006.
[Act No. 5 of 1963] 21
(1) (2)
Rs. Ps.
(vi) Vehicles permitted to carry more than six
passengers and plying as contract carriages on
inter-state routes on temporary permits under
sub-section (8) of section 88 of the Motor Vehicles
Act, 1988 and on intra -state routes (within the
State of Telangana) for every passenger other
than driver which the vehicle is permitted to carry.
2000.00
(b) Contract carriages plying within the home
district and any one contiguous district, for every
passenger other than driver.
2000.00
(Vii) 22[XXX]
5. Motor Vehicles not themselves constructed to
carry any load other than water, fuel,
accumulators, and other equipment s used for the
purpose of propulsion, loose tools and loose
equipment use for haulage solely and weighing
together with the large number of tr ailers
proposed to be drawn.
1500.00
6. (i) Fire engines, fire tenders and road water
sprinklers.
300.00
(ii) Additional tax payable in respect of such
vehicle used for drawing trailers including fire
engines and trailer pumps:
Provided that two or more vehicles shall not be
chargeable under this clause in respect of the
same trailer.
30.00
7. Omni buses with a seating capacity of more than
six (excluding driver) and used for transport of
persons for every person (other than the driver).
200.00
8. Motor Vehicles other than those liable to tax under
the foregoing provision of this Schedule:
(a) weighing not more than 762 Kgs., unladen. 130.00
22. Item (vii) omitted by Act No.33 of 2006.
Central Act 59 of 1988.
22 [Act No. 5 of 1963]
(1) (2)
Rs. Ps.
(b) weighing not more than 762 Kgs., but not
more than 1,524 Kgs., unladen.
180.00
(c) weighing more than 1,524 Kgs., but not
more than 2,286 Kgs., unladen.
230.00
(d) weighing more than 2,286 Kgs., but not
more than 3,048 Kgs., unladen.
280.00
(e) weighing more than 3,048 K gs., unladen but
not weighing more than 4000 Kgs.
360.00
(f) weighing more than 4000 Kgs., unladen (for
every 250 Kgs., or part ther eof in excess of
4000 Kgs.,)
360.00
+ 40.00
(g) Additional tax payable in respect of such
vehicles used for drawing trailers:
(i) for each trailer not exceeding 1,016 Kgs., in
weight unladen.
80.00
(ii) for each trailer exceeding 1, 016 Kgs., in
weight unladen:
Provided that two or more vehicles shall not be
chargeable under this clause in respect of the
same trailer.
150.00
[Act No. 5 of 1963] 23
23SECOND SCHEDULE
[Proviso to sub-section (4) of section 4]
Classes of motor vehicles fitted
with pneumatic tyres
Maximum tax
-------------------------------------
For a
period not
exceeding
seven
days
For a period
exceeding
seven days
but not
exceeding
thirty days.
(1) (2) (3)
Rs. Ps. Rs. Ps.
1 Motor cycles whether used for
drawing a tr ailer or side car or not
including Motor scooters and
cycles with attachment for
propelling the same by mechanical
power.
12.00
40.00
2. Invalid Carriage. 5.00 15.00
3. Goods Carriages:
(a) Vehicles not exceeding 1,000
Kgs., in laden weight.
113.00
375.00
(b) Vehicles exceeding 1,000 K gs.,
but not exceeding 1,500 Kgs.,
in laden weight.
158.00
525.00
(c) Vehicles exceeding 1,500 Kgs.,
but not exceeding 2,300 Kgs.,
in laden weight.
169.00
563.00
(d) Vehicles exceeding 2,300 Kgs.,
but not exceeding 3,000 Kgs.,
in laden weight.
180.00
600.00
(e) Vehicles exceeding 3,000 K gs.,
but not exceeding 4,300 Kgs.,
in laden weight.
203.00
675.00
23. Second Schedule substituted by Act No.11 of 1992.
24 [Act No. 5 of 1963]
(1) (2) (3)
Rs. Ps. Rs. Ps.
(f) Vehicles exceeding 4,300 K gs.,
but not exceeding 5,600 Kgs.,
in laden weight.
270.00
900.00
(g) Vehicles exceeding 5,600 Kgs.,
but not exceeding 7,600 Kgs.,
in laden weight
315.00
1050.00
(h) Vehicles exceeding 7,600 Kgs.,
but not exceeding 9,100 Kgs.,
in laden weight
360.00
1200.00
(i) Vehicles exceeding 9,100 K gs.,
but not exceeding 10,700 Kgs.,
in laden weight.
450.00
1500.00
(j) Vehicles exceeding 10,700 Kgs.,
but not exceeding 12,700 Kgs.,
in laden weight.
495.00
1650.00
(k) Vehicles exceeding12,700 Kgs.,
but not exceeding 14,700 Kgs.,
in laden weight.
518.00
1725.00
(l) Vehicles exceeding 14,700 Kgs.,
but not exceeding 15,500 Kgs.,
in laden weight.
540.00
1800.00
(m) Vehicles exceeding 15,500 Kgs.,
in laden weight
540.00
+ 15.00
1800.00
+ 50.00
(for every
250 Kgs.,
or part
thereof in
excess of
15,500
Kgs., in
laden
weight)
(for every
250 Kgs., or
part thereof
in excess of
15,500 Kgs.,
in laden
weight)
[Act No. 5 of 1963] 25
(1) (2) (3)
Rs. Ps. Rs. Ps.
(n) Additional tax payable in
respect of vehicles used f or
drawing trailers:
(i) for each trailer not
exceeding 1,000 Kgs., in laden
weight.
90.00
300.00
(ii) for each trailer exceeding
1,000 Kgs., but not exceeding
3,000 Kgs., in laden weight:
135.00
450.00
(iii) for each trailer exceeding
3,000 Kgs., in laden weight;
Provided that two or more
vehicles shall not be chargeable
under this clause in respect of the
same trailer.
180.00
600.00
4. Motor Vehicles plying for hire
and used for the transport of
passengers:
(i) to carry in all not more than
4 persons.
38.00
125.00
(ii) to carry more than 4
persons but not more than 7
persons, for every person
which the vehicle is so
permitted to carry.
15.00
50.00
(iii) to carry more than 7
persons, for every person
which the vehicle is so
permitted to carry.
24[300.00
1000.00]
24. Substituted by Act No.1 of 1997.
26 [Act No. 5 of 1963]
(1) (2) (3)
Rs. Ps. Rs. Ps.
5. Motor Vehicle s other than those
liable to tax under the foregoing
provisions of this Schedule:
(a) weighing not more than 762
Kgs., unladen.
20.00
65.00
(b) weighing more than762 Kgs.,
but not more than 2,286 Kgs.,
unladen.
35.00
115.00
(c) weighing more than 2,286 Kgs.,
unladen.
42.00
140.00
(d)additional tax payable in respect
of such vehicles used for
drawing trailers:
(i) for each trailer not exceeding
1,016 Kgs., in weight unladen.
12.00
40.00
(ii) for each trailer exceeding
1,016 Kgs., in weight unladen:
Provided that two or more
vehicles shall not be charg eable
under this clause in respect of the
same trailer.
23.00
75.00
[Act No. 5 of 1963] 27
25[THE THIRD SCHEDULE
(See second Proviso to sub-section (2) of section-3)
Sl.No. Period/class of
vehicle
Motor cycles including
Tricycles, Motor Scooters
and Cycles with or
without attachment.
Invalid
Carriage.
Vehicles not
exceeding
60 CC.
Vehicles
exceeding
60 CC.
1 2 3 4 5
1. At the time of
registration of
new vehicles.
9% of the
cost
9% of the
cost
Rs.901/-
2. If the vehicle is
already
registered and
its age from the
month of
registration is:
(1) Not more
than 2 years
8% cost of
the vehicle
8% cost of
the vehicle
Rs. 829/-
(2) More than 2
years but not
more than 3
years
7% cost of
the vehicle
7% cost of
the vehicle
Rs. 758/-
(3) More than 3
years but not
more than 4
years
6% cost of
the vehicle
6% cost of
the vehicle
Rs. 686/-
(4) More than 4
years but not
more than 5
years
5% cost of
the vehicle
5% cost of
the vehicle
Rs. 615/-
25. Substituted by Act No.11 of 2010 (Third & Fourth Schedules)
28 [Act No. 5 of 1963]
1 2 3 4 5
(5) More than 5
years but not
more than 6
years
4% cost of
the vehicle
4% cost of
the vehicle
Rs. 543/-
(6) More than 6
years but not
more than 7
years
3.5% cost of
the vehicle
3.5% cost
of the
vehicle
Rs. 472/-
(7) More than 7
years but not
more than 8
years
3% cost of
the vehicle
3% cost of
the vehicle
Rs. 400/-
(8) More than 8
years but not
more than 9
years
2.5% cost of
the vehicle
2.5% cost
of the
vehicle
Rs. 329/-
(9) More than 9
years but not
more than 10
years
2% cost of
the vehicle
2% cost of
the vehicle
Rs. 257/-
(10) More than
10 years but not
more than
11years
1.5% cost of
the vehicle
1.5% cost
of the
vehicle
Rs. 186/-
(11) More than
11years
1% cost of
the vehicle
1% cost of
the vehicle
Rs.114/-
[Act No. 5 of 1963] 29
26FOURTH SCHEDULE
(See Third Proviso to sub-section (2) of section 3)
Sl.No. Period Rate of tax on Road
Rollers and
Construction
Equipment Vehicles.
1 2 3
1. At the time of registration of new
vehicle.
7.5% of the cost of
the vehicle.
2. If the vehicle is already registered
and its age from the month of the
registration is:
(i) Less than 3 years. 6.5% of the cost of
the vehicle.
(ii) More than 3 years but less
than 6 years.
5.0% of the cost of
the vehicle.
(iii) More than 6 years. 4.0% of the cost of
the vehicle]
26. Fourth Schedule substituted by Act No.11 of 2010.
30 [Act No. 5 of 1963]
27[FIFTH SCHEDULE
(See sub-section (1) of section 3-B)
Sl.No. Class of vehicles Amount of Tax
(1) (2) (3)
1. Motor vehicles other than Transport
vehicles which have completed 15
years from the date of their
registration,-
(i) Motor Cycle Rs. 1000/- P.A.
(ii) Other than motor Cycle Rs. 5000/- P.A.
2. Transport vehicles which have
completed 7 years from the date of
their registration.]
Rs. 5000/- P.A.
27. Added by Act No.33 of 2006.
[Act No. 5 of 1963] 31
28[THE SIXTH SCHEDULE
(See Fourth Proviso to sub-section (2) of section 3)
1 2 3 4
Sl.No. Period/Class of
vehicle
Three or four wheeler
motor vehicles
including Motor Cars,
Jeeps coming under
nExcerpt shown. Open the full act in Lexace.