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[Cites 0, Cited by 19] [Entire Act]

State of Tamilnadu - Section

Section 3 in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990

3. Levy of tax.

(1)Subject to the provisions of this Act, there shall be levied and collected a tax on the entry of any motor [vehicles] [The word 'vehicles' appearing here is as it is in the Amendment Act 31 of 1998, published in the Gazette Extraordinary No. 519 dated 7th September 1998; it is apparently a grammatical error as the word should be in the singular in view of the words 'which is liable for registration' appearing later in this subsection.] into any local area for use or sale therein which is liable for registration, or for the assignment of a new registration mark, in the State under the Motor Vehicles Act, 1988 (Central Act 59 of 1988). The rate of tax shall be at such rate or rates, not exceeding twenty per cent, as may be fixed by the Government, by notification, on the purchase value of the motor vehicles;Provided that in respect of any motor vehicle which was registered in any Union Territory or any other State under the law relating to motor vehicle :-
(a)before the 10th September 1996, no tax shall be levied and collected, if the owner of such vehicle applies for the assignment of a new registration mark in this State after a period of fifteen months from the date of its registration;
(b)on or after 10th September 1996, no tax shall be levied and collected, if the owner of such vehicle applies for the assignment of a new registration mark in this State after a period of eighteen months from the date of its registration.
Explanation. - For the purpose of this proviso, the expression' law relating to motor vehicle' means the Motor Vehicles Act, 1,939 or the Motor Vehicles Act, 1988, as the case may be.
(2)The tax shall be payable by an importer in such manner and within such time as may be prescribed.G.O. ,Ms. No. 69, Notification No. II(2)/CT/631(g)/2001 dated 18th August 2001.
SI. No.(1) Category(2) Rate of Tax on thepurchase Value %(3)
1. (i)All two wheeler and three wheeler ; and 13 12.5 (from 01.01.2007)
  (ii) All three wheeler chassis and bodies builtThereon  
2. All cars, taxi-cabs, light motor vehicles,trucks, buses, jeeps, motor lorries, chassis of such vehicles andon all bodies built on chassis and on all trailers of thesevehicles. 13 12.5 (from 01.01.2007)
3. All tractors and trailers. 6 4 (from 01.01.2007)
4. (i) Dumpers, loaders,scrappers, crawler’s tractor, excavators, bull dozers andwheel dozers(ii) Paver finishers, dragnet, druggets, roadrollers, crane lorries including floating cranes, breakdownlorries, road sweeper lorries, spraying lorries, concretemixerlorries, mobile workshop, mobile radiological units,ambulances, firefighting units including fire floats, drillingrigs mounted on motor vehicles and floating vessels, platformtrucks and fork lift trucks 9 12.5 (from 01.01.2007)
13 12.5 (from 01.01.2007)
5. Tankers built on meant for mounting on motorvehicle 20 12.5 (from 01.01.2007)
6. All other vehicles not specifically mentioned inSerial Nos. 1 to 5 20 12.5 (from 01.01.2007)