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[Cites 0, Cited by 0] [Section 7] [Entire Act]

State of Jharkhand - Subsection

Section 7(3) in Jharkhand Motor Vehicles Taxation Act, 2001

(3)[in case of vehicle other than personalised vehicles the tax may be paid for one or more quarterly periods at the annual rate of the tax payable for the quarter],Provided that the tax paid for any period less than a quarterly period, shall be 1/12th of the annual rate of tax for every month or part of a month comprising such period.[Provided that for every transport vehicle (excluding goods carriage and motor cab), Motor vehicle tax will be calculated on the basis of number of seats excluding driver and conductor as mentioned in column 2,3 and 4 of table given below on the criteria of wheel base :-
(a)Table for seats in respect of nature of vehicles according to wheel base
Wheel Base (In inch) Ordinary Bus Semi Deluxe Bus AC Deluxe Bus
1 2 3 4
243 63 50 45
228 61 49 41
216 55 44 37
210 54 43 36
206 53 42 36
205 53 42 35
203 53 42 35
204 53 42 35
190 48 38 32
180 40 32 27
179 38 30 25
176 37 30 25
167 33 26 22
166 33 26 22
165 33 26 22
163 32 26 21
163 28 22 19
142 25 20 17
(b)In case of motor vehicles, manufactured by company, the tax shall be calculated on the basis of approved seats by authorized agencies as per Rule - 126 of central motor vehicles rules, 1989.]