The Uttar Pradesh Motor Vehicles Taxation Act, 1997

  
2 
 
   THE UTTAR PRADESH MOTOR VEHICLES TAXATION  ACT, 
19971 
[ U. P. ACT No. 21 of 1997 ] 
 Amended by 
U. P. Act No. 05 of 1999 
U. P. Act No. 30 of 1999 
U. P. Act No. 04 of 2000 
 U. P. Act No. 25 of 2001 
U. P. Act No. 04 of 2003 
U. P. Act No. 21 of 2004 
U. P. Act No. 03 of 2006 
 U. P. Act No. 24 of 2007 
U. P. Act No. 27 of 2007 
U. P. Act No. 18 of 2009 
U. P. Act No. 09 of 2014 
U.P. Act No. 39 of 2021 
U.P. Act No. 10 of 2025 
 [As Passed by the Uttar Pradesh Legislature, assented to by 
the President on December 06, 1997 under Article 201 of the 
Constitution of India and published in the Uttar Pradesh Gazette, 
Extraordinary on December 15, 1997.] 
 AN 
ACT 
 to provide for the imposition of tax in the State on motor vehicles 
and additional tax on motor vehicles engaged in the transport of 
passengers and goods for hire.  
IT IS HEREBY enacted in the Forty-eight Year of the Republic of 
India as follows :— 
Short title, 
extent and 
commencement 
1. (1) This Act may be called the Uttar Pradesh Motor Vehicles 
Taxation Act, 1997. 
(2) it extends to the whole of Uttar Pradesh.  
 (3) It shall come into force on such date as the State 
Government may, by notification, appoint in this behalf and different 
dates may be appointed for different provisions.  
Definitions 2. In this Act, —  
2[ (a) “additional tax” means a tax imposed under section 6. ] 
 
—————————————————————————————————————————— 
1.  For Statement of Objects and Reasons see at the end of this Act. 
2.  Subs. by sec. 2 (a) of U. P. Act No. 18 of 2009. 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997]  
4 
 (b) “Appellate Authority” means the Transport Commissioner. 
Uttar Pradesh or any other officer appointed by the State Government as 
Appellate Authority ;   
 (c) “certificate of registration” means the certificate issued by a 
competent authority to the effect that a motor vehicle has been duly 
registered in accordance with the provisions of the Motor Vehicles Act, 
1988 or any  other law for the time being in force, relating to registration 
of motor vehicles ;  
 (d) “goods carriage” means any motor vehicle constructed or 
adapted wholly or partly for use for the carriage of goods or any motor 
vehicle not so constructed or adapted when used for the carriage of 
goods either solely or in addition to passengers, and includes s trailer 
but does not include a motor cab or a maxi cab or a contract carriage or 
stage carriage where such contract carriage or stage carriage or stage 
carriage where such contract carriage or stage carriage is authorized to 
carry a limited quantity of load ;  
 1[(d-1) “Green tax” means a tax imposed under the proviso to 
sub-section (1) of section 4. ] 
(e) “limited quantity of load” means such quantity of load, not 
exceeding the limits determined by the Transport Commissioner, Uttar 
Pradesh. the Registering Authority may specify in the registration 
certificate in respect of a vehicle ;  
 (f) “old motor vehicle” means a motor vehicle other than a 
transport vehicle registered prior to February 5, 1988 under the 
provisions of the Motor Vehicles Act, 1939 ;  
 (g) “operator” in respect of a transport vehicle means a person 
whose name is entered in the permit or in an authorization certificate 
issued under the Uttar Pradesh Motor Vehicles (Special Provisions) Act, 
1976 and where there is no such permit or authorization certificate, the 
person whose name is entered in the certificate of registration in respect 
of such vehicle and where the transport vehicle is the subject of a hire 
purchase agreement the person in possession of the vehicle under that 
agreement and where any such person is a minor the guardian of such 
minor ;  
 (h) “owner” in respect of a motor vehicle means the person whose 
name is entered in the certificate of registration issued in respect of 
such vehicle, and where such vehicle is the subject of an agreement of 
hire purchase or lease or hypothecation, the person in possession of the 
vehicle under that agreement and where any such person a minor, the 
guardian of such minor ;  
 (i) “passenger” in relation to a public service vehicle means any 
person traveling in a public service vehicle, but does not include the 
operator,  the  driver,  the  conductor  or  an  employee of the operator of  
—————————————————————————————————————————— 
1.  Ins. by sec. 2  of U. P. Act No. 9 of 2014. 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
6 
 the public service vehicle travelling in the bonfire discharge of his duties 
in connection with the public service vehicle ; 
 1 [(j) “quarter” means a period of three calendar months 
commencing on the first day of any calendar month. ] 
(k) “region” means the area specified as a region under sub-
section (1) of section 68 of the Motor Vehicles Act, 1988 and includes a 
sub-region as may be specified by the State Government from time to 
time; 
 2[ (k-1) “special tax” means a tax imposed under section 4-A. ] 
(l) “tax” means any tax levied under section 4 ;   
 (m) “Taxation Officer” mean an officer appointed as such by the 
State Government and includes any  other officer on whom all or any or 
the powers of the Taxation Officer are conferred by a general or special 
order of the State Government ;  
 (n) “Transport vehicle” means a goods carriage or a public service 
vehicle ;  
(o) words and expressions used but not defined in this Act and 
defined in the Motor Vehicles Act, 1988, shall have the respective 
meaning assigned to them in that Act ;  
Power to 
exempt 3. (1) The State Government may, by rule or notified order, 
subject to such conditions and for such period, as may be specified, 
exempts, either wholly or partially any motor vehicle or class of 3[motor 
vehicles] from — 
 (a) the operation of this Act or nay provision thereof, or 
(b) the payment of any tax under this Act.  
(2)  4 [  *  *  *  *  ]  
 (3) The State Government may, in the like manner withdraw any 
exemption granted under sub-section (1) but such withdrawal shall not 
operate retrospectively.  
Imposition of 
tax 4. (1) Save as otherwise provided in this Act or the rules made 
thereunder no motor vehicle other than a transport vehicle, shall be 
used in any public place in Uttar Pradesh unless a one-time tax at the 
rate applicable in respect of such motor vehicle 5[as may be specified by 
the State Government by notification in the Gazette] has been paid in 
respect thereof : 
 
—————————————————————————————————————————— 
1.  Subs. by sec. 2 (2) of U. P. Act No. 18 of 2009. 
2.  Ins. by sec. 2 (3) of U. P. Act No. 18 of 2009. 
3.  Subs. by sec. 3 (a) of U. P. Act No. 18 of 2009. 
4.  Omit. by sec. 3 (b) of U. P. Act No. 18 of 2009. 
5.  Subs. by sec. 4 (a)(i) of U. P. Act No. 18 of 2009. 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
8 
 1[ Provided that in respect of an old motor vehicle instead of a 
onetime tax, annual tax applicable to such motor vehicle as may be 
specified by the State Government by notification in the Gazette may be 
paid : ] 
 2[ Provided also that from the date of commencement of the Uttar 
Pradesh motor vehicles Taxation (Amendment) Act, 2014 no motor 
vehicle other than a transport vehicle shall be used in any public place 
after the expiry of validity of registration under the Motor Vehicles Act, 
1988 unless a green tax at the rate applicable to such motor vehicles as 
may be specified by notification, by the State Government has been paid 
in respect thereof : ] 
 3[ (1-A) Save as otherwise provided in this Act or the rules made 
thereunder, no two wheeler motorcycle used for hire and reward, three 
wheeler and four wheeler motor cab, maxi cab, construction equipment 
vehicles, special purpose vehicle and goods carriage gross vehicle weight 
(GVW) of which does not exceed 7500 Kilograms shall be used in any 
public place in Uttar Pradesh unless a one-time tax at the rate 
applicable in respect of such motor vehicle, as may be specified by the 
State Government by notification in the Gazette, has been paid in 
respect thereof.] 
 4[ (2) Save as otherwise provided in this Act or the rules made 
thereunder, no public service vehicle owned or controlled by the State 
Transport Undertaking, goods carriage gross vehicle weight (GVW) of 
which exceeds 7500 Kilograms, tractor used for other than agricultural 
purposes and motor vehicles owned and used exclusively for the training 
of drivers by the driving training school shall be used to any public place 
in Uttar Pradesh unless a quarterly or an yearly tax at the rate 
applicable in respect of such motor vehicle as may be specified by the 
State Government by notification in the Gazette, has been paid in 
respect thereof.] 
 5[ (2-A) Save as otherwise provided by or under this Act no public 
service vehicle other than those referred in sub-section (1-A) and sub-
section (2) shall be used in any public place in Uttar Pradesh unless a 
monthly tax at such rate as may be notified by the state Government is 
paid in respect thereof : 
 
—————————————————————————————————————————— 
1.  Subs. by sec. 4 (a)(ii) prov. of U. P. Act No. 18 of 2009. 
2.  Ins. by sec. 4(3) prov. of U. P. Act No. 9 of 2014. 
3.  Subs. by sec. 2(a) of U. P. Act No. 10 of 2025. 
4.  Subs. by sec. 2(b) of U. P. Act No. 10 of 2025. 
5.  Ins. by sec. 4(d) of U. P. Act No. 18 of 2009. 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
10 
 Provided that in respect a motor vehicle under this sub-section 
instead of monthly tax, a quarterly or an yearly tax at such rate as may 
be notified by the State Government may be payable.  
 (2-B) Where any reciprocal agreement relating to taxation of 
goods carried by road is entered into between the Government of Uttar 
Pradesh and any other State Government or a Union Territory, the levy 
of tax under sub-section (1-A) or sub-section (2) shall, notwithstanding 
anything contained in the said sub-section, be in accordance with the 
terms and conditions of such agreement :  
 Provided that the tax so levied shall not exceed the tax which 
would otherwise been levied under the Act. 
 1[(3) Where any motor vehicle other than a transport vehicle is 
found plying as a transport vehicle, such tax therefore as may be 
notified by the State Government, shall be payable. ] 
(4)  2 [  *  *  *  *  ]  
Levy of 
special tax in 
respect of 
certain 
Vehicles 
3[ 4-A. Save as otherwise provided by or under this Act no public 
service vehicle covered by temporary permit issued for the conveyance of 
passengers on special occasions, such as to and from fair and religious 
gatherings or to carry marriage parties, tourist parities or such other 
reserved parties by whatever name called shall be operated in public 
place in Uttar Pradesh unless in addition to tax under section 4, the 
special tax at such rate as may be notified by the State Government has 
been paid in respect thereof. ] 
 5.  4 [   X   X   X   X   ]  
 5[ 6. Save as otherwise provided in this Act or the rules made 
thereunder, no public service vehicle owned or controlled by State 
Transport Undertaking shall be operated in any public place in Uttar 
Pradesh unless an additional tax as may be notified by the State 
Government in addition to tax payable under section 4 has been paid n 
respect thereof. ] 
 7.  6 [   X   X   X   X   ]  
 8. 7[ (1) For the purpose of providing relief to the passengers or 
other persons, suffering casualty in any accident in which a public 
service vehicle is involved or to heirs of such passengers or other 
persons,  the  State  Government  shall  establish a fund to be known as  
 
—————————————————————————————————————————— 
1.  Ins. by sec. 4 (d) of U. P. Act No. 18 of 2009. 
2.  Omit. by sec. 4 (e) of U. P. Act No. 18 of 2009. 
3.  Ins. by sec. 5 of U. P. Act No. 18 of 2009. 
4.  Omit. by sec. 6 of U. P. Act No. 18 of 2009. 
5.  Subs. by sec. 7 of U. P. Act No. 18 of 2009. 
6.  Omit. by sec. 8 of U. P. Act No. 18 of 2009. 
7.  Subs. by sec. 9 of U. P. Act No. 18 of 2009. 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
12 
 the Uttar Pradesh Road Transport Accident Relief fund. The amount 
equivalent to two per cent of the tax levied under section 4 and two per 
cent of the additional tax levied under section 6 shall be credited to the 
said fund. ] 
 (2) The fund established under sub-section (1) shall be 
administered and utilized in such manner, as may be prescribed.  
Payment of 
tax and 
penalty 
9. (1) Subject to the provisions of section 11, — 
(i) the tax payable under sub-section (1) of section 4 shall be paid 
at the time of the registration of the vehicle under the Motor Vehicles 
Act, 1988 :  
 Provided that in respect of an old motor vehicle, the tax shall be 
payable in advance on or before the fifteenth day of January in each 
year ; 
 1[(ii) the tax payable under sub-section (1-A) of section 4, shall be 
payable in advance  at the time of the registration of the vehicle under 
the Motor Vehicles Act, 1988. 
Provided that the onetime fo in respect of Vehicles registered 
before the date of coming into force of this notification, shall be payable 
at the time of the next tax due of such vehicle.] 
 2[(iii) the tax payable under sub-section (2) of section 4, shall be 
payable in advance for one quarter or one year at the time of registration 
of the vehicle under the Motor Vehicles Act, 1988 and thereafter on or 
before the fifteenth day of the first month of the each quarter or each 
year next following.] 
 3[ (iv) 4[ (a) the tax payable under section (2-A) of section 4 shall 
be payable in advance for one calendar month at the time of registration 
of the vehicle under the Motor Vehicles Act, 1988 and thereafter on or 
before the fifteenth day of each calendar month next following. ] 
 (b) 5[the special tax payable under section 4-A] in respect of 
vehicles covered by temporary permit issued for the conveyance of 
passengers on special occasions, such as to and from fairs and religious 
gatherings or to carry marriage parties, tourist parties or such other 
reserved parties shall be paid at the time of issuance of such temporary 
permit. ] 
 (2) When any person transfers a motor vehicle registered in his 
name to any other person, then without prejudice to the liability of the 
transfer or in this regard, the transferee shall be liable to pay the arrears 
of tax additional tax and penalty if any, in respect of the motor vehicle so  
transferred   due   on   or    before   the   date   of  its  transfer  and  if  the  
—————————————————————————————————————————— 
1.  Subs. by sec. 3(a) of U. P. Act No. 10 of 2025. 
2.  Subs. by sec. 3(b) of U. P. Act No. 10 of 2025. 
3.  Subs. by sec. 2 of U.P. Act No. 5 of 1999. 
4.  Subs. by sec. 10(ii) A of U. P. Act No. 18 of 2009. 
5.  Subs. by sec. 10 (ii) B of U. P. Act No. 18 of 2009. 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
14 
 transferee was the owner of the said motor vehicle during the period for 
which such tax additional tax or penalty is due. 
 (3) Where the tax or additional tax in respect of a motor vehicle is 
not paid within the period specified in sub-section (1), in addition to the 
tax or the additional tax due, a penalty at such rate 1[not exceeding the 
due amount] as may be prescribed, shall be payable, for which the 
owner and the operator if any shall be jointly and severally liable.  
 (4) In computing the amount tax, additional tax or penalty under 
this Act the amount shall be rounded off to the nearest rupee, that is to 
say a fraction of a rupee being fifty paise or more shall be rounded off to 
the next higher rupee and any fraction less than fifty paise shall be 
ignored. 
Vehicles not 
to be used in 
Uttar Pradesh 
without 
payment of 
tax 
10. 2[(1) Notwithstanding anything contained in section 9, no 
transport Vehicle shall ply in Uttar Pradesh, — 
3[(a) under a temporary permit granted under the Motor Vehicles 
Act, 1988 by an authority having jurisdiction outside Uttar Pradesh 
unless there has been paid in respect thereof a tax under section 4 for 
its use or stay in Uttar Pradesh. ] 
 (b) under a national permit granted under sub-section (12) of 
section 88 of the said Act by an authority having jurisdiction outside 
Uttar Pradesh unless there has been paid in respect thereof 4[a tax 
under section 4] calculated 4[at the rate specified by the State 
Government by notification in the Gazette], in the manner prescribed. 
 (c) under a permit granted under sub-section (9) of section 88 of 
the said Act read with the Motor Vehicles (All India Permit for Tourist 
Transport Operators) Rules, 1993 by an authority having jurisdiction 
out-side Uttar Pradesh unless there has been paid in respect thereof 5[a 
tax under section 4] at the rate 5[specified by the State Government by 
notification in the Gazette], in the manner prescribed ; ] 
  6 [  *  *  *  *  ]  
(2)  7 [  *  *  *  *  ]  
 (3) If such transport vehicle is found plying in Uttar Pradesh 
without  payment  of  the  tax  or  additional  tax  payable under this Act  
 
—————————————————————————————————————————— 
1.  Subs. by sec. 10(b) of U. P. Act No. 18 of 2009. 
2.  Subs. by sec. 3 of U.P. Act No. 25 of 2001. 
3.  Subs. by sec. 11 (a) (i) of U. P. Act No. 18 of 2009. 
4.  Subs. by sec. 11 (a) (ii) of U. P. Act No. 18 of 2009. 
5.  Subs. by sec. 11 (a) (iii) of U. P. Act No. 18 of 2009. 
6.  Omit. by sec. 11 (a) (iv) prov. of U. P. Act No. 18 of 2009. 
7.  Omit. by sec. 11 (b) of U. P. Act No. 18 of 2009. 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
16 
 such tax or additional tax alongwith a penalty 1[equivalent to five times 
of the due tax] or additional tax shall be payable. 
 2[ Provided that 3[the tax under this section] shall not be payable 
in respect of Motor Cabs plying exclusively within the notified area of 
Noida, Greater Noida and Ghaziabad Development Authority from Delhi 
on the basis of permit issued by the Transport Authorities of National 
Capita Territory Delhi. ] 
 4[Provided further that the tax under this section shall not be 
payable in respect of motor cabs (CNG operated) plying exclusively with 
the limits of National Capital Region under the permit granted as per 
agreement entered into with the Governments of Uttar Pradesh, 
Haryana, Rajasthan and the National Capital Territory of Delhi. ] 
 5[Provided also that where the operation of vehicles is permitted 
exclusively in the free zone declared in the reciprocal agreement between 
the State of Uttar Pradesh and the State of Madhya Pradesh, wherein tax 
exemption is also allowed, the tax payable under this section shall be 
exempted wholly or partially in accordance with the said agreement in 
the Chitrakoot Local Area.] 
Amount 
payable on 
liability 
occurring for 
the first time 
6[ 11. Save as otherwise provided by or under this Act when, in 
respect of a transport vehicle, the tax becomes payable for the first time 
after the commencement of any calendar month, the tax or one twelfth 
of the appropriate yearly tax for each calendar month or part thereof in 
respect of which the tax is payable. ] 
Non-use of 
vehicle and 
refund of tax 
12. (1) When any person who has paid the tax in respect of a 
transport vehicle, proves to the satisfaction of the Taxation Officer in the 
prescribed manner that the motor vehicle in respect whereof such tax 
has been paid, has not been used for a continuous period of one month 
or more since the tax was last paid, he shall be entitled to a refund of an 
amount equal to 7[one third of the quarterly tax or one twelfth of the 
yearly tax] payable in respect of such vehicle for each 8[thirty days] of 
such period for which such tax has been paid : 
 Provided that no such refund shall be admissible unless such 
person has surrendered the certificate of registration the token if any, 
issued in respect of the vehicle and the permit, if any to the Taxation 
Officer, before the period for which such refund is claimed :  
 9[Provided further that where one time tax has been paid for a 
motor vehicle under sub-section (1-A) of section 4, the amount 
equivalent to 1/20 for each month shall be refunded in respect of such 
vehicle. ] 
 (2) Where the operator or, as the case may be, the owner of a 
motor vehicle, does not intend to use his vehicle for a period of one 
month  or  more  he shall,  before  the  date  of  tax  or additional tax, as  
 
—————————————————————————————————————————— 
1.  Subs. by sec. 11 (c) of U. P. Act No. 18 of 2009. 
2.  Ins. by sec. 2 of U. P. Act No. 27 of 2007. 
3. Subs. by sec. 11(d) of U.P. Act No. 18 of 2009. 
4.  Ins. by sec. 11(e) of U. P. Act No. 18 of 2009. 
5.  Ins. by sec. 2 of U.P. Act No. 39 of 2021. 
6.  Subs. by sec. 12 of U. P. Act No. 18 of 2009. 
7.  Subs. by sec. 13(a) (1) of U. P. Act No. 18 of 2009. 
8.  Subs. by sec. 13(a) of U. P. Act No. 5 of 1999. 
9.  Ins. by sec. 13(a)(2) Prov. of U. P. Act No. 18 of 2009. 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
18 
 the case may be, is due, surrender the certificate of registration, the 
token, if any issued in respect of the motor vehicle and the permit, if 
any, to the Taxation Officer of the region where the tax or additional tax 
was last paid and on such surrender an tax or additional tax under this 
Act shall be payable in respect of such vehicle for each complete 
calendar month of the period during which the vehicle remains 
withdraws from use and the aforesaid documents remain surrendered 
with the Taxation Officer : 
 Provided that in case such vehicle is found plying during the 
period when its documents as mentioned in this sub-section remain 
surrendered with the Taxation Officer, such owner or operator as the 
case may be shall be liable to 1[the tax and the additional tax as if the 
documents were not surrendered and shall also be liable to the penalty 
equivalent to five times of the tax and additional tax]. 
 (3) Where the owner of 2[a motor vehicle] in respect where of one-
time tax has been paid under this Act proves to the satisfaction of the 
Taxation Officer in prescribed manner that such motor vehicle has not 
been used for a continuous period of one month or more, he shall be 
entitled to a refund of 2[such tax as may be specified by the State 
Government by notification in the Gazette] or the said period : 
 Provided that no such refund shall be admissible, unless the 
certificate of registration and the token, if any, issued in respect of the 
vehicle are surrendered by the owner with the Taxation Officer :   
 Provided further that the total amount of refund under this sub-
section shall not exceed the one-time tax paid under this Act.  
(4) In calculating the amount of refund under sub-section (3) any 
portion of the period being less than a month shall be ignored ;  
 (5) The owner of a motor vehicle other than a transport vehicle, in 
respect whereof one-time tax has been paid under this Act shall be 
entitled to refund of such tax at the rates 3[specified by the State 
Government by notification in the Gazette] on the ground that he has 
after payment of such tax, paid tax in respect of such vehicle under any 
enactment relating to any tax on motor vehicles in any other State or 
Union Territory as a consequence of such vehicle having been brought 
over permanently to such other State or Union Territory or that such 
motor vehicle has been converted into a transport vehicle or that the 
registration of such motor vehicle has been cancelled. 
 (6) Where any person who has paid the tax other than one-time 
tax in respect of an old motor vehicle, proves to the satisfaction of the 
Taxation Officer that the motor vehicle, in respect of which such tax has 
been paid, has not been used for a continuous period of one month  
or   more   since,   the  tax  or  installment  was  last  paid,  he  shall  be  
—————————————————————————————————————————— 
1.  Subs. by sec. 13 (b) Prov. of U. P. Act No. 18 of 2009. 
2.  Subs. by sec. 13 (c) of U. P. Act No. 18 of 2009. 
3.  Subs. by sec. 13 (d) of U. P. Act No. 18 of 2009. 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
20 
 entitled to a refund of an amount equal to one-twelfth of the rate of 
annual tax payable in respect of such vehicle for each complete calendar 
month of such period for which such tax has been paid : 
 Provided that no such refund shall be admissible unless such 
person has surrendered the certificate of registration and the token, if 
any, issued in respect of the vehicle to the Taxation Officer, before the 
period for which such refund is claimed.  
 (7) An operator of a transport vehicle entitled to any refund of tax 
under sub-section (1), shall also be entitled to refund of such portion of 
the additional tax paid 1[under section 6] as is attributable to the period 
for which he is entitled to refund under sub-section (1) and the amount 
of such refund shall be calculated on the same principle as is laid down 
in the said sub-section.   
Declaration 
by person 
keeping 
vehicle for 
use 
13. (1) The owner or operator of every motor vehicle shall make a 
declaration in respect of it in the prescribed from and shall deliver the 
declaration within the prescribed time to the Taxation Officer and shall 
pay to him the tax or the additional tax which he appears by such 
declaration to the liable to pay in respect of such vehicle as required by 
or under this Act.  
 (2) Where a motor vehicle is altered so as to render the owner or 
operator thereof liable to payment of enhanced tax or additional tax 
under section 14, such owner or operator shall make, within the 
prescribed time, an additional declaration in the prescribed form 
showing the nature of the alteration made and shall deliver it to the 
Taxation Officer and shall pay to him the different in tax or additional 
declaration in the prescribed form showing the nature of the alteration 
made and shall deliver it to the Taxation Officer and shall pay to him the 
difference in tax or additional tax payable under section 14.  
Payment of 
difference in 
tax 
14. Where any motor vehicle in respect of which the tax or 
additional tax has been paid is altered in such manner as to cause the 
vehicle to become a vehicle in respect of which a higher rate of tax or 
additional tax is payable, the owner or operator thereof shall in respect 
of such vehicle be liable jointly and severally to pay the difference 
between the amount of tax or additional tax payable after its being so 
altered.  
Record of 
payment of 
the tax in the 
certificate of 
registration 
and grant of 
2[certificate] 
15. (1) The Taxation Officer shall record the payment of tax in 
the certificate of registration granted in respect of the motor vehicle and 
in the case of a transport vehicle shall also issue a 3[certificate] in the 
prescribed form.  
(2) The Taxation Officer shall record payment of additional tax 
under 4[section 6] as the case may be, in the certificate prescribed in 
this behalf, to be issued by him.  
 
—————————————————————————————————————————— 
1.  Subs. by sec. 13(e) of U. P. Act No. 18 of 2009. 
2.  Subs. by sec. 14(a) of U. P. Act No. 18 of 2009. 
3. Subs. by sec. 14 (b) of U.P. Act No. 18 of 2009. 
4.  Subs. by sec. 14 (c) of U. P. Act No. 18 of 2009. 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
22 
Power to stop 
Vehicle and 
enter 
16. The driver of a motor vehicle shall cause the vehicle to stop 
and remain stationary when required so to do by the Taxation Officer, or 
any other Officer authorized by the State Government in this behalf, in 
order to enable him to carry out any duty imposed on him by or under 
this Act and such authority or other Officer may also enter the vehicle 
and travel in it for doing so.  
Time table to 
be furnished 17. (1) Every operator of stage carriage shall, within such time 
and in such manner as may be prescribed furnish to the Taxation 
Officer a table regulating timings of arrival and departure of his stage 
carriage, as well as the number of single trips made in a quarter and 
such other particulars connected with his business as the Taxation 
Officer may, by order from time to time, require.  
 (2) Any alteration in the timings or particulars referred to in sub-
section (1), shall be intimated by the operator to the Taxation Officer 
within fifteen days of such alteration taking effect.  
Appeal 18. (1) Any person aggrieved by an order of the Taxation Officer 
made 1[under section 4, section 6 and section 12] may, within thirty 
days from the date of receipt of such order, prefer an appeal to the 
Appellate Authority.  
 (2) The Appellate Authority may, after giving the appellant an 
opportunity of being heard pass such orders as it thinks fit.  
(3) Every order made by the Appellate Authority in an appeal 
under sub-section (1) shall be final.  
Punishment 
of offences 19. Whoever contravenes any of the provisions of this Act or the 
rules made thereunder shall be punishable with fine which may extend 
to five hundred rupees and for the second or subsequent similar offence, 
be punishable with fine which may extended to one thousand rupees :  
 Provided that no court shall, except for reasons to be recorded in 
writing impose a fine of less than five hundred rupees for any such 
second or subsequent offence.  
Recovery of 
Tax 20. (1) Arrears of any tax or additional tax or penalty payable 
under this act shall be recoverable as arrears of land revenue.  
(2) The tax, the additional tax and penalty payable under this Act 
shall be first charge on the motor vehicle including its accessories in 
respect whereof it is due.  
 2[ (3) The Taxation Officer shall raise a demand in the form as 
may be prescribed from the owner or operator, as the case may be, for 
the arrears of tax and additional tax and penalty of each year, which 
shall also include the arrears of tax, additional tax or penalty, if any, of 
preceding years.] 
—————————————————————————————————————————— 
1.  Subs. by sec. 15 of U. P. Act No. 18 of 2009. 
2.  Ins. by sec. 16 of U. P. Act No. 18 of 2009. 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
24 
Power to 
enforce 
attendance of 
witnesses 
etc. 
21. The appellate authority, or the Taxation Officer making any 
inquiry under this Act shall have all such powers as are vested in a civil 
court while trying a civil suit, in respect of, — 
(a) the summoning and enforcing of attendance of witnesses and 
examining them on oath or affirmation or otherwise and the issue of 
commission or request to examine witnesses ;   
 (b) compelling anyone for the production of any document ; and 
(c) punishing persons guilty of disobedience of orders issued in 
exercise of such powers referred to in the preceding clauses. 
Detention of 
Transport 
vehicle in 
case of non-
payment of 
tax 
22. (1) Where an officer authorized by the State Government in 
this behalf, has reason to believe that 1[a motor vehicle] has been or is 
being used by a person without payment of tax, additional tax or penalty 
if any, he may seize and detain the transport vehicle and for the purpose 
take, or cause to be taken, such steps as may be considered, by him 
necessary, for the safe-custody of the transport vehicle and, in 
particular, require the driver of such vehicle to convey it  to the nearest 
police station or any other place specified by him ;   
 Provided that the officer seizing the vehicle shall, within forty-
eight hours of such seizure, send a report of such seizure to the 
concerned Taxation Officer. 
 (2) 1[a motor vehicle] seized or detained under this section shall 
be released by the Taxation Officer immediately on payment of the tax, 
additional tax, penalty or other amount due for the non-payment 
whereof the vehicle was so seized or detained.  
 2[ (3) where the tax, additional tax, penalty or other amount due 
for the non-payment whereof a transport vehicle has been seized or 
detained under this section, is not paid under sub-section (2) within the 
period of forty-five days from the date of seizure or detention of the 
Vehicle, the Transport Commissioner may, without prejudice to any 
other action that may be taken under this Act, cause the vehicle to be 
sold by public auction in the manner prescribed and the sale proceeds 
of such vehicle shall be adjusted towards the tax, additional tax, the 
penalty or the other amount due in respect of such vehicle and the 
expenses, if any, of such auction and the balance, if any, shall be 
refunded to the owner or the operator of the vehicle. ] 
Bar of 
jurisdiction 
of courts 
23. No Civil Court shall have jurisdiction to entertain any suit or 
proceeding in respect of anything done, any action taken or any order or 
direction issued by the State Government or any other authority or 
officer in pursuance of any power conferred by, or in relation to its or his 
functions under this Act.  
Compounding 
of offences  24. (1) Subject to such conditions as may be prescribed, an 
offence punishable under this Act may be compounded either before or  
—————————————————————————————————————————— 
1.  Subs. by sec. 17 of U. P. Act No. 18 of 2009. 
2.  Ins. by sec. 4 of U. P. Act No. 25 of 2001. 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
26 
 after the institution of the prosecution, by the Taxation Officer or any 
other officer empowered by the State Government in this behalf by 
notification on realization of an amount equivalent to fifty per cent of the 
maximum fine provided for such offence under this Act. 
 (2) When an offence is so compounded — 
(i) before the institution of the prosecution, the offender shall not 
be liable to prosecution for such offence ;  
 (ii) after the institution of the prosecution, the compounding 
shall amount to acquittal of the offender and no further proceedings 
shall be taken against the person for the same offence.  
Cognizance 
of offences 25. No Court shall take cognizance of an offence punishable 
under this Act except on a report in writing of the facts constituting 
such offence made by the Taxation Officer.  
Offences by 
Companies 26. (1) If the person committing an offence under this Act is a 
company, the company, as well as every person in charge of an 
responsible to the company for the conduct of its business at the time of 
the commission of the offence shall be deemed to be quality of the 
offence and shall be liable to be proceeded against and punished 
accordingly ;  
 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 knowledge or that he exercised all due 
diligence to prevent the commission of such offence.  
 (2) Notwithstanding anything contained in sub-section (1) where 
any offence under this Act has been committed by a company and it is 
proved that the offence has been committed with the consent or 
connivance of or that the commission of the offence is attributable to 
any neglect on the part of any secretary, director, manager, or other 
officer of the company such secretary, director manager, or other officer, 
shall also be deemed to be guilty of that offence and shall be liable to be 
proceeded against and punished accordingly.  
 Explanation— For the purpose of this section — 
(a) “Company” means anybody corporate and includes a firm or 
other association of individuals ; and  
(b) “director” in relation to a firm, means a partner in the firm. 
Protection of 
action taken 
in good faith 
27. No suit prosecution or other legal proceedings shall lie 
against the State Government or any of its officers or servants in respect 
of anything which in good faith is done or intended to be done in 
pursuance of this Act or any rule, order or direction made or given 
hereunder.  
Power of 
State 
Government 
to make rules 
28. (1) The State Government may, by notification make rules for 
carrying out the purposes of this Act.  
(2) In  particular  and  without  prejudice  to the generality of the  
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
28 
 foregoing power, the State Government may make rules for all or any of 
the following purpose namely — 
 (a) prescribing the manner and the form in which and the 
authority to which application for payment of tax or additional tax under 
this Act shall be presented ;  
 (b) prescribing the form of any certificate, declaration, notice, 
receipt or token and the particulars to be stated therein and the manner 
of exhibiting a token on a motor vehicle ;  
 (c) prescribing the manner in which, and the fees on payment of 
which, token or certificate may be granted or transferred under this Act ; 
 (d) prescribing generally the authorities by whom and manner in 
which any duties in respect of or incidental to the carrying into effect of 
the provisions of this Act, may be performed ;  
 (e) regulating the method of payment and recovery of the tax, 
additional tax and penalty ;  
(f) regulating the manner in which exemptions from and refunds 
of the tax or additional tax may be claimed and granted ;  
 (g) prescribing the fee for appeal and regulating the manner in 
which appeals may be instituted and heard ;  
(h) prescribing the manner of service of orders passed or notices 
issued under this Act ;  
 (i) prescribing the time for, and manner of, furnishing the time 
table and other particulars under section 17 ;  
(j) prescribing the manner in which routes are to be classified ; 
 (k) prescribing the manner in which the Uttar Pradesh Road 
Transport Accidents Relief Funds shall be administered and utilized ;  
(l) any other matter for which rules are to be or may be made ;  
Power to 
remove 
difficulties  
29. (1) The State Government may, for the purposes of removing 
any difficulty, by a notified order, direct that the provisions of this Act 
shall, during such period as may be specified in the order, have effect 
subject to such adaptations, whether by way of modification addition or 
omission, as it may deem to be necessary or expedient : 
 Provided that no such order shall be made after the expiration of 
two years from the date of the commencement of this Act. 
(2) Every order made under sub-section (1) shall be laid as soon 
as may be, before both the Houses of State Legislature and the 
provisions of sub-section (1) of section 23-A of the Uttar Pradesh 
General Clauses Act, 1904 shall apply as they apply in respect of rules 
made by the State Government under any Uttar Pradesh Act.  
 
 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
30 
 (3) No order under sub-section (1) shall be called in question in 
any court on the ground that no difficulty as is referred to in sub-section 
(1) existed or required to be removed.  
Repeal and 
savings 30. (1) The United Provinces Motor Vehicles Taxation Act, 1935, 
the Uttar Pradesh Motor Gadi (Yatri-kar) Adhiniyam, 1962, and the 
Uttar Pradesh Motor Gadi (Mal-Kar) Adhiniyam, 1964, are hereby 
repealed.  
 (2) without prejudice to the generally of section 6 of the Uttar 
Pradesh General Clauses Act, 1904, the repeal of the enactments 
referred to in sub-section (1) shall not affect any liability incurred before 
the date of such repeal and the proceedings under such enactment 
pending on the said date before any competent authority or court, and 
all proceedings relating to any such liability as aforesaid instituted after 
the commencement of this Act, shall be continued and disposed of as if 
this Act had not come into force.  
 1[ x x x x ] 
 1[ x x x x ] 
 1[ x x x x ] 
 1[ x x x x ] 
 1[ x x x x ] 
 1[ x x x x ] 
 
 
—————————————————————————————————————————— 
1. All the Schedules of the Principal Act Omitted by sec. 18 of U.P. Act No. 18 of 2009. 
[The Uttar Pradesh Motor Vehicles Taxation Act, 1997] 
32 
 
 Statement of Objects and Reasons 
1. The United Provinces Motor Vehicles Taxation Act, 1935, the 
Uttar Pradesh Gadi (Yatri-Kar) Adhiniyam, 1962 and the Uttar Pradesh 
Motor Gadi (Mal-Kar) Adhiniyam, 1964 provide for the levy or road tax, 
passenger tax and the goods tax respectively. The Uttar Pradesh 
Taxation Enquiry Committee constituted in 1980 under the 
Chairmanship of Dr. Chelaiya and the Uttar Pradesh Taxation Review 
Committee under the Chairmanship of Dr. Papola in 1984 had 
recommended to consolidate all the taxes of motor vehicles into one Act 
and to provide for levy of additional tax in place of yatri-kar and mal-
kar. After considering the recommendations of the said Committees a 
Bill was prepared and was submitted to the then Council of Ministers. 
The Council of Ministers referred the said Bill to a Committee 
constituted under the Chairmanship of the Chief Secretary for studying 
various aspects of the Bill and submit its report to the Chief Minister. 
This Committee made certain recommendations for enhancing the rate 
of one time tax enforce from January 24, 1992 on motor vehicles other 
than transport vehicle and the road tax with respect to other motor 
vehicles, levy of additional tax with respect to goods vehicle and for 
collection of additional tax in plain area on the basis of higher load 
factor.   
 2. After due consideration of the aforesaid recommendations it 
has been decided to rationalise taxes on motor vehicles and to 
streamline the administration thereof, and to establish the Uttar 
Pradesh Road Transport Accident Relief Fund so as to provide relief to 
the passengers or other persons suffering casually in the accident in 
which a public service vehicle is involved by making a composite law for 
levy and collection of all the taxes on motor vehicles. 
 The Uttar Pradesh Motor Vehicles Taxation Act, 1997 is 
introduced accordingly. 
 
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