Section 3300 in Tamil Nadu Motor Vehicles Taxation Act, 1974
3300.
In order to give effect to the above decisions, the Government have decided to amend the First Schedule to the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) suitably.2. The Bill seeks to give effect to the above decision.Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 29th August 1996.Statement of Objects and Reasons - Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas (Amendment) Act, 1998 (Tamil Nadu Act 19 of 1998). - As per section 10 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (Tamil Nadu Act 13 of 1990), the tax under the said Act should be paid into the Government treasury only. However, the assessing authorities have collected the tax in cash or by cheque or demand draft with a view to permit the owners of the motor vehicles to pay the tax under the said Act in cash or by cheque or demand draft and also to validate the tax already collected by the assessing authorities in cash or by cheque or demand draft, the Government have decided to amend section 10 of the said Tamil Nadu Act 13 of 1990, suitably.2. The Bill seeks to give effect to the above decision.Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 26th May 1998.Statement of Objects and Reasons - Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1998 (Tamil Nadu Act 27 of 1998). - In the Budget speech for the year 1998-99, it has been announced as follows : -(i) The tax on contract carriages (omnibuses) is raised from Rs. 1,500 per seat per quarter to Rs. 2,000 per seat per quarter.(ii) The system of life time tax for two wheelers introduced to avoid the hassles faced, while paying annual tax for motor vehicles has been working well. On the same lines, it has been decided to introduce this life time tax system in respect of four wheel motor vehicles (light motor vehicles). New vehicles will be compulsorily subjected to life time tax. Persons already owning such vehicles will have the option of paying the life time tax in lieu of annual tax. Necessary amendment to the relevant Act will be introduced.The Government have, accordingly, decided to amend the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), suitably.2. The Bill seeks to give effect to the above decision.Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 26th May 1998.Statement of Objects and Reasons - Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas (Second Amendment) Act, 1998 (Tamil Nadu Act 31 of 1998). - As per sub-section (1) of section 3 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (Tamil Nadu Act 13 of 1990), if the importer of motor vehicles is a dealer in motor vehicles, the rate of tax shall be not exceeding 20 per cent as may be fixed by the Government, on the purchase value of such vehicles and if the importer of motor vehicles is not a dealer in motor vehicles, the rate of tax shall be equal to the amount of tax that would have been payable under the Tamil Nadu General Sales Tax Act, 1959, had the vehicles been purchased in the State. Due to the different rates of entry tax for dealers and non-dealers, purchase of vehicles outside the State is continuing. The Government have, therefore, decided to fix uniform rate of entry tax and to amend the said Tamil Nadu Act 13 of 1990, suitably for the purpose.2. The Bill seeks to give effect to the above decisions.Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 27th May 1998.Statement of Objects and Reasons - Tamil Nadu Motor. Vehicles Taxation (Amendment) Act, 2000 (Tamil Nadu Act 10 of 2000). - At present, there is no provision in the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) to sell the motor vehicle which was seized and detained in accordance with the provisions of section 18-A in public auction by the Officer of the Transport Department so as to realise the arrears of tax due in respect of that vehicle. It is, therefore, proposed to make necessary provisions for the purpose in view by amending the said Act.2. The Bill seeks to give effect to the above proposal.Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 19th April 2000.Statement of Objects and Reasons - Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2002 (Tamil Nadu Act 6 of 2002). - In the context of the need for mobilisation of additional financial resources for the State, the Government decided to levy life time tax on the two wheelers not exceeding 50 c.c. also under the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) by amending the said Act suitably. Accordingly, the Tamil Nadu Motor Vehicles Taxation (Amendment) Ordinance, 2002 (Tamil Nadu Ordinance 1 of 2002) was promulgated by the Governor.2. The Bill seeks to replace the said Ordinance.Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 10th April 2002.Statement of Objects and Reasons - Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2003 (Tamil Nadu Act 13 of 2003). - In the Budget for the year 2003-2004, it has been announced -(a) to revise the motor vehicle tax payable in respect of maxi cab, educational institution buses and private service vehicles;(b) to levy a life-time tax of 6 per cent of the total value of the vehicles in respect of four-wheelers of non-transport category; and(c) to levy a "Green Tax" covering all classes of old motor vehicles in addition to the motor vehicle tax.Accordingly, the Government have decided to amend the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) for the purpose. The Government have also decided to omit Class 6-A in the First Schedule to the said Act, consequent on the omission of section 66 (3)(h) of the Motor Vehicles Act, 1988 (Central Act 59 of 1988).2. The Bill seeks to give effect to the above decision.Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 9th May 2003.Statement of Objects and Reasons - Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2007 (Tamil Nadu Act 9 of 2007). - According to class 8 (a) in the First Schedule to the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), the rate of tax payable in respect of educational institution bus is Rs. 150 per quarter for every person other than the driver which the vehicle is permitted to carry. In the Budget speech for the year 2007-2008, it has been announced that the Government has decided to reduce the quarterly rate of tax payable in respect of vehicles owned by schools or colleges for transporting students, to Rs. 50.00 and Rs. 100, respectively. Accordingly, the Government has decided to amend the Tamil Nadu Act 13 of 1974, suitably.2. The Bill seeks to give effect to the above decision.Published in Part IV - Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 8th May 2007.Statement of Objects and Reasons - Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2008 (Tamil Nadu Act 25 of 2008). - Presently, for the goods carriages not exceeding 3,000 Kgs. in weight laden, quarterly tax is collected under the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974). The Regional Transport Officers are experiencing difficulties in collecting the quarterly tax for such vehicles, since such vehicles tend to move to other districts and are even sold to other persons in some other districts without the permission of the Regional Transport Officer. The officials concerned are unable to trace out those vehicles for which tax was not paid, since permit for the aforesaid category of vehicles is not required as per the provisions in clause (i) of subsection (3) of section 66 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988).2. To avoid tax evasion, it has been decided to levy life time tax in respect of goods vehicles not exceeding 3,000 kgs. in weight laden (not covered by permit) at the time of registration of such vehicles. It has also been decided to give option to the old vehicle owners either to pay annual tax or life time tax dispensing with the practice of payment of Quarterly/Half-yearly tax. Accordingly, the Government have decided to amend the Tamil Nadu Act 13 of 1974, suitably.3. The Bill seeks to give effect to the above decision.Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 6th May 2008.Statement of Objects and Reasons - Tamil Nadu Motor Vehicles Taxation (Second Amendment) Act, 2008 (Tamil Nadu Act 29 of 2008). - Section 16 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), inter alia, provides that any tax or penalty due under the said Act may be recovered in the same manner as an arrear of land revenue. At present, the collection of amount due under the said Act as arrear of land revenue vest with the District Collectors. It is proposed to realise the dues using the collection mechanism with the Transport Department itself. It is therefore, decided to empower the Regional Transport Officer who is a licensing officer under the said Act to exercise the powers of the Collector under the Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864) for the purpose of recovery of any amount due under the Tamil Nadu Act 13 of 1974. Accordingly, it has been decided to amend the said Tamil Nadu Act 13 of 1974 suitably.2. The Bill seeks to give effect to the above decision.Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 13th May 2008.Statement of Objects and Reasons - Tamil Nadu Motor Vehicles Taxation (Third Amendment) Act, 2008 (Tamil Nadu Act 30 of 2008). - At present, the tax is levied in respect of motor cycles based on cubic capacity and in respect of motor vehicles based on the cost of such vehicles for the life time of such vehicles as provided in the Second and the Third Schedules to the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) at the time of registration of new vehicles and at the time of assigning new registration marks under section 47 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988). While moving the Demand No. 25 relating to Motor Vehicles Acts-Administration 2008-2009, it has been announced to enhance the rates of life time tax to 8 per cent of the cost price of such vehicles with effect from 1-06-2008. The Government have, therefore, decided to amend the said Schedules to the said Tamil Nadu Act 13 of 1974. It is also considered necessary to provide a suitable provision enabling the persons to pay life time tax for the remaining period of old vehicles registered and plying in this State, as a consequential measure.2. The Bill seeks to give effect to the above decision.Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 13th May 2008.Statement of Objects and Reasons - Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2009 (Tamil Nadu Act 33 of 2009). - At present, as per class 2 (II) of the First Schedule to the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), in respect of Motor Vehicles plying solely as contract carriages and permitted to carry more than five persons (other than the driver), a quarterly tax of Rs. 3,000 is being levied. As there is no provision in the Tamil Nadu Motor Vehicles Rules, 1989 to fix the number of seats to be accommodated in a contract carriage, the contract carriage operators, are fixing lesser number of seats than the maximum number of seats possible and pay tax only for every person which the vehicle is permitted to carry. This leads to loss of revenue. Hence, in order to safeguard the tax revenue, the Government have decided to levy tax on floor area basis in respect of contract carriages permitted to carry not more than 35 persons and for other contract carriages on seat basis. The Government have, therefore, decided to amend the said Act for the above purpose.2. The Bill seeks to give effect to the above decision.Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 20th July 2009.Statement of Objects and Reasons - Tamil Nadu Motor Vehicles Taxation (Second Amendment) Act, 2009 (Tamil Nadu Act 34 of 2009). - At present, there is no provision in the Tamil Nadu Motor Vehicles Taxation Act, (Tamil Nadu Act 13 of 1974) for payment of part of the tax to be paid as specified in the direction of the Licensing Officer under section 15-A of the said Act by the registered owner or the person having possession or control of the motor vehicle while preferring an appeal. It is therefore, proposed to amend the said Act suitably for payment of fifty per cent, of the tax directed to be paid under section 15-A while preferring an appeal. Accordingly, the Government have decided to amend the said Act for the purpose in view.2. The Bill seeks to give effect to the above decision.Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 20th July 2009.Statement of Objects and Reasons - Tamil Nadu Motor Vehicles Taxation (Third Amendment) Act, 2009 (Tamil Nadu Act 9 of 2009). - In the Budget for the year 2009-10, it has been announced that in order to implement the Road Safety Policy and to give relief to the families of victims of road accidents, the Government have proposed to levy Road Safety Tax on the new motor vehicles at the time of registration. Accordingly, the Government have decided to amend the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) for the purpose.2. The Bill seeks to give effect to the above decision.Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 20th July 2009.Statement of Objects and Reasons - Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2012. - Government have decided to levy life time tax for tourist motor cab also since similar kind of vehicles when used as personal vehicles are levied life time tax.2. Difficulties are experienced in collecting quarterly tax based on the number of seats for tourist maxi cabs, since the tourist maxi cabs of different makes have different floor areas and different number of seats. Hence it has been decided to levy life time tax for new vehicles of that kind, having a floor area of more than 6 square meter and to levy quarterly tax based on the floor area for already registered vehicles.Received the assent of the President on the 30th March 1974 and first published in the Tamil Nadu Government Gazette Extraordinary, dated 30th March 1974.An Act to consolidate and amend the law relating to the levy of tax on motor vehicles in the State of Tamil Nadu.Be it enacted by the Legislature of the State of Tamil Nadu in the Twenty-fifth Year of the Republic of India as follows : -
