Section 3 in The Maharashtra Motor Vehicles Tax Act, 1958
3. Levy of tax.
(1)Subject to the other provisions of this Act, on and from the 1st day of April 1958, there shall be levied and collected on all motor vehicles used or kept for use in the State, a tax at the rates fixed by the State Government, by notification in the Official Gazette, but not exceeding the maximum rates specified in the First Schedule:Provided that [(a)] [These brackets and letter were deemed always to nave been inserted by Maharashtra 28 of 1978, Section 3(a)(i).] in the case of motor vehicles kept by a dealer in, or manufacturer of such vehicles, for the purposes of trade, there shall be levied and collected such tax on those motor vehicles only which are permitted to be used on the roads in the manner prescribed by rules made under the [Motor Vehicles Act, 1939] [See now the Motor Vehicles Act, 1988 (59 or 1988).]; [* *] [The portion beginning with the word, bracket and letter, 'and (b)' and ending the words 'Official Gazette' was deleted by Maharashtra 25 of 1990, Section 3(a).][Provided further that on and from the [commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1985] [Second proviso was added by Maharashtra 14 of 1974, Section 2.] there shall be levied and collected-(a)on a private service vehicle used or kept for use in the State by a person (not being an individual, a local authority, a public trust, a university or an educational institution) a tax at the rate fixed by the State Government under this section in respect of a vehicle of the same carrying capacity falling under [sub-clause IV-A] [These words letter and figures were substituted for the words and figures 'sub-clause IV' by Maharashtra 9 of 1989 Section 3.] of clause A [* * * *] [The words and figure 'of part I' were deemed always to have been deleted by Maharashtra 28 of 1978; Section 3(a)(iii).] of the First Schedule; and(b)on a motor vehicle referred to in [sub-clause VII] [These words and figures were substituted for the words and figures 'sub-clauses I and VII' by Maharashtra 14 of 1987, Section 3(a).] of clause A [* * * *] [The words and figure 'of part I' were deemed always to have been deleted by Maharashtra 28 of 1978; Section 3(a)(iii).] of the First Schedule (other than a private service vehicle) used or kept for use in the State by a person (not being an individual, a local authority, a public trust, a university or an educational institution) a tax [at thrice the rate] [These words were substituted for the words 'at twice the rates' by Maharashtra 20 of 1985, section 2(a)(ii)(B).] fixed by the State Government under this section in respect of such motor vehicle.Explanation. - For the purposes of this section-(i)"educational institution" means an institution recognised as such by a local authority or by Government or any officer of Government duly authorised in this behalf;(ii)"private service vehicle" means any omnibus constructed or adapted to carry more than nine persons excluding the driver and ordinarily used by or on behalf of the owner of such vehicle for the purposes of carrying persons for or in connection with his trade or business, or otherwise than for hire or reward; but does not include a motor vehicle used solely for police purposes or such other public purposes as the State Government may from time to time by order specify;(iii)"public trust" means a public trust registered under the Bombay Public Trusts Act, 1950; and(iv)"university" means a university established or constituted by or under any law for the time being in force.](1A)[* * * *] [Sub-section (1A) was deleted by Maharashtra 2 of 1988, Section 3(a).](1B)[* * * *] [Sub-section (1B) was deleted by Maharashtra 25 of 1990. Section 3(b).](1C)[ (a) Subject to the provisions of his Act, There shall be levied and collected on all motor cycles and tricycles used or kept for use in the State, a one time tax [for the lifetime of such motor cycle and tricycles] [Sub-section (1C) was inserted by Maharashtra 14 of 1987, Section 3(b).]-(i)if registered after the date on which the provisions of this sub-section take effect (hereinafter in this sub-section referred to as "the said date"), at the rates specified in Part I of the [Second Schedule] [These words were substituted for the words 'Third Schedule' by Maharashtra 2 of 1998, Section 3(b)(i)(A).] [* * *] [The words 'and the tax so levied and collected shall be for the lifetime of such motor cycles and tricycles' shall be deemed to have been deleted with effect from the 26th day of March 1987 by Maharashtra 33 of 1987, Section 1(a)(ii).](ii)if already registered before the said date and on which tax is already paid under sub-section (1), at the rates specified in Part II of the [Second Schedule] [These words were substituted for the words 'Third Schedule' by Maharashtra 2 of 1998, Section 3(b)(i)(A).];(iii)[ if first registered in any other State and thereafter on transfer thereof in the State of Maharashtra, a new registration mark is assigned to the same after the said date, then having regard to the month of the first registration in the other State, at the rate specified in Part II of the Second Schedule;] [Sub-clause (iii) was substituted by Maharashtra 2 of 1998 Section 3(b)(i)(B).](b)[* * * * * *] [Clause (B) was deleted by Maharashtra 9 of 1997, Section 16(a)(i).](c)[ Notwithstanding anything contained in clause (a), there shall be levied and collected the one time tax specified in Part I or Part II of the Second Schedule on a motor cycle or tri-cycle used or kept for use in the State by a person not being an individual, a local authority, a public trust, a university or an educational institution, at thrice the rate.] [Clause (C) was substituted by Maharashtra 2 of 1998, Section 3(b)(ii).][Provided that the maximum limit of tax for all the types of vehicles registered under this sub-section shall be rupees 20 lakhs.] [Inserted by Act No. 50 of 2017, dated 19.8.2017]Explanation. - For the purposes of this sub-section, the expression "motor cycle and tricycle" includes motor scooter, moped and cycle with attachment for propelling the same by mechanical power.](1D)[ (a) Subject to the provisions of this Act, there shall be levied and collected on all motor cars [and omni buses] [Sub-section (1D) was inserted by Maharashtra 16 of 1995, Section 5.] used or kept for use in the State, a one income tax for the lifetime of [such vehicle] [These words were substituted for the words 'such motor cars' by Maharashtra 2 of 1998, Section 3(c)(i)(A).]:-(i)[ if registered after the date of commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1997, at the rates specified in Part 1 of the Third Schedule;] [Sub-clause (i) was substituted by Maharashtra 2 of 1998, Section 3(c)(i)(B).](ii)if already registered before the said date and on which tax is already paid under sub-section (1), at the rates specified in [Part II of the Third Schedule] [These words and figures were substituted for the words and figures 'Part III of the Fifth Schedule' by Maharashtra 2 of 1998, Section 3(c)(i)(C).];(iii)[ if first registered in any other State and thereafter on transfer thereof in the State of Maharashtra, a new registration mark is assigned to the same, after the said date then having regard to the month of first registration in the other State, at the rate specified in Part II of the Third Schedule.] [Sub-clause (iii) was substituted by Maharashtra 2 of 1998, Section 3(c)(i)(D).][Provided further that, the maximum limit of tax for all the types of vehicles registered under this sub-section shall be rupees 20 lakhs.] [Inserted by Maharashtra Act No. 50 of 2017, dated 19.8.2017.][* * * *] [The proviso was deleted by Maharashtra 9 of 1997, Section 16(b)(ii).][* * * *] [Clause (b) was deleted by Maharashtra 2 of 1998, Section 3(c)(ii).](c)[] [Clause (c) was substituted by Maharashtra 2 of 1998, Section 3(c)(iii).] Notwithstanding anything contained in clause (a), there shall be levied and collected the one time tax specified in Part I or Part II of the Third Schedule on a motor car or omni bus-(i)manufactured in India or imported into India and used or kept for use in the State by a person, not being an individual, a local authority, a public trust, a university or an educational institution, [at twice the rate] [These words were substituted for the words 'at thrice the rate' by Maharashtra 44 of 2006 Section 2.];(ii)imported into India and used or kept for use in the State by a person, being an individual, a local authority, a public trust, a university or an educational institution, [at twice the rate.] [These words were substituted for the words 'at thrice the rate' by Maharashtra 44 of 2006 Section 2.](d)[* * * *] [Clause (d) was deleted by Maharashtra 2 of 1998, Section 3(c)(iv).][Provided further that the maximum limit of tax for all the types of vehicles registered under this sub-section shall be rupees 20 lakhs] [Inserted by Act No. 50 of 2017, dated 19.8.2017][Explanation. - The expression "omni bus" used in this sub-section means an omni bus other than the transport vehicle, the seating capacity of which does not exceed twelve.] [This Explanation was added by Maharashtra 9 of 1997, Section 16(b)(v).]](1E)[ Subject to the provisions of this Act, there shall be levied and collected on all goods carriages a one time tax for the lifetime of such goods carriages-(i)if registered after the date on which the provisions of this sub-section take effect (hereinafter in this sub-section referred to as "the said date"), at the rates specified in Part I of the Second Schedule;(ii)if already registered before the said date and on which tax is already paid under sub-section (1), at the rates specified in Part II of the Second Schedule;(iii)if first registered in any other State and thereafter on transfer thereof in the State of Maharashtra, a new registration mark is assigned to the same after the said date, then having regard to the month of first registration in the other State, at the rate specified in Part II of the Second Schedule:[Provided that, the tax in respect of the motor vehicles referred to above, except in respect of the light motor vehicle used for carriage of goods, may be collected and paid at the option of the registered owners in accordance with the provisions of sub-section (1).] [Sub-section (1E) was inserted by Maharashtra 2 of 1998, Section 3(d).]](1F)[ Subject to the provisions of this Act, there shall be levied and collected on all motor vehicles (including tricycles) plying for hire or reward, fitted with fare meters and used or kept for use in the State for the carriage of not more than six passengers, a one time tax for the life time of such vehicles,-(i)if registered after the date of commencement of the Maharashtra Tax Laws (Levy and Amendment) Act, 2010 (hereinafter, in this sub-section, referred to as "the said date") at the rates specified in Part I of the Second Schedule;(ii)if already registered before the said date and on which tax is already paid under sub-section (1), at the rates specified in Part II of the Second Schedule;(iii)if first registered in any other State and thereafter on transfer thereof in the State of Maharashtra, a new registration mark is assigned to the same after the said date, then having regard to the month of the first registration in the other State, at the rates specified in Part II of the Second Schedule.](2)[ For the purposes of this Act, a registered owner or any person having possession or control of a motor vehicle shall be deemed to use or keep such vehicle for use in the State, unless he intimates in writing in advance to the Taxation Authority in the prescribed manner that the vehicle will not be used or kept for use in the State during any period specified in the limitation, and the Taxation Authority has in the prescribed manner, certified that such motor vehicle was not used or kept for use in the State during the period specified in the certificate:Provided that, where a vehicle is rendered incapable of being used or kept for use on account of any accident, mechanical defect or any other sufficient cause, which makes it impossible to give an advance intimation as aforesaid, then such intimation may be given in the prescribed manner within a period of seven days from the date of occurrence of such accident, or such other cause] [Sub-section (2) was substituted by Maharashtra 37 of 1972, Section 3(2).]:[Provided further that, where the intimation is received by the Taxation Authority after the commencement of the period of non-user or after the expiry of the period specified in the preceding proviso, as the case may be, and the whole of the period specified, in the intimation has not expired prior to the date of receipt of the intimation, the Taxation Authority may recover, in full, the tax payable for the period upto the date of receipt of the intimation and certify in the prescribed manner that the motor vehicle was not used or kept for use in the State during the remaining part of the period specified in the intimation.] [This proviso was added by Maharashtra 22 of 1979, Section 3(b).](3)[ Notwithstanding anything contained in sub-section (2), even if no intimation has been given under the sub-section, the Transport Commissioner may, where he is satisfied that a motor vehicle was not used or kept for use in the State during any period for reasons to be recorded in writing, certify that such motor vehicle was not used or kept for use in the State during the period specified in the certificate.] [Sub-section (3) shall be deemed to have been inserted with effect from the 1st April 1973 by Maharashtra 22 of 1979, Section 3(c).][* * * *] [Sub-section (4) was deleted by Maharashtra 33 of 1987, Section 2(2).]
