Section 30 in Uttar Pradesh Motor Vehicles Taxation Act, 1997

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

State of Uttar Pradesh - Section

Section 30 in Uttar Pradesh Motor Vehicles Taxation Act, 1997

30. Repeal and savings..

(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Pradesh Motor Gadi (Yatri-kar) Adhiniyam, 1962, and the Uttar Pradesh Motor Gadi (Mal-kar) Adhiniyam, 1964, are hereby repealed.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.First Schedule(see section 4)Part "A"Classification of Vehicles other than transport vehicles with reference to which rates have been prescribed in part B and C of this Schedule and part A and B of the Second Schedule.Description of VehiclesArticleI. Motor Cycles (which term includes scooters and mopeds)-

(1)Not exceeding 80 kilograms in weight, unladen;

(2)Exceeding 80 kilograms in weight, unladen but not exceeding 500 kilograms unladen.II. (1) Vehicles not being motor cycles, constructed and used solely for the conveyance of persons and light personal luggage with seating accommodation for not more than six persons, exclusive of the driver.

(2)Trailers drawn by vehicles covered by this Article.III. Vehicles including motor cycles, weighing more than 500 kilograms in weight, unladen, Constructed or adapted for use for the conveyance of more than six persons, exclusive of the driver :-

(1)

(a)not exceeding 2000 kilograms in weight, unladen;

(b)exceeding 2000 kilograms but not exceeding 3000 kilograms in weight, unladen;

(c)exceeding 3000 kilograms but not exceeding 4000 kilograms in weight, unladen;

(d)exceeding 4000 kilograms but not exceeding 5000 kilograms in weight, unladen;

(e)exceeding 5000 kilograms in weight, unladen.

(2)Trailers drawn by vehicles covered by this Article.[Part "B"] [Substituted by section 3(a) of U.P. Act No. 4 of 2000.]Rates of one time tax on vehicles under sub-section (1) of section 4

Rates of one time tax inRupees
S. No.	Vehicle according to the Articles of part "A"	Registered on or after the date ofcommence-ment of the Uttar Pradesh Motor Vehicles Taxation Act,1997	Registered in the year, 1987 and on or after1-1-88 up to 4-2-88	Registered in the year 1986	Registered in the year 1985	Registered in the year 1984
1	2	3	4	5	6	7
1	I(1)	800.00	634.00	475.00	316.00	158.00
2	I(2)	1500.00	1350.00	1200.00	1050.00	900.00
3	II(1)	2.5% cost of the vehicle 4589.00	4180.00	3770.00	3361.00	2950.00
4	II(2)	605.00	557.00	508.00	460.00	411.00
5	III(1)(a)	2.5% cost of the vehicle	5324.00	4840.00	4356.00	3872.00
6	III(1)(b)	2.5% cost of the vehicle	7550.00	6873.00	6195.00	5518.00
7	III(1)(c)	2.5% cost of the vehicle	10430.00	9486.00	8543.00	7599.00
8	III(1)(d)	2.5% cost of the vehicle	12209.00	11108.00	10007.00	8906.00
9	III(e)	2.5% of cost of the vehicles plus 5324.00 forevery 1000 kilograms or part thereof in excess of 5000 kilograms	12209.00 plus 4888.00 for every 1000 kilogramsor part thereof in excess of 5000 kilograms	11108.00 plus 4453.00 for every 1000 kilogramsor part thereof in excess of 5000 kilograms	10007.00 plus 4017.00 for every 1000 kilogramsor part thereof in excess of 5000 kilograms	8906.00 plus 3582.00 for every 1000 kilograms orpart thereof in excess of 5000 kilograms
10	III(2)	1210.00	1113.00	1016.00	920.00	823.00

Rates of one time tax inRupees
Registered in the year 1983	Registered in the year 1982	Registered in the year 1981	Registered in the year 1980	Registered in the year 1979	Registered in the year 1978	Registered in the year 1977 or prior thereto
8	9	10	11	12	13	14
158.00	158.00	158.00	158.00	158.00	158.00	158.00
750.00	600.00	450.00	300.00	163.00	163.00	163.00
2539.00	2138.00	1720.00	1311.00	900.00	489.00
363.00	315.00	266.00	218.00	169.00	121.00	73.00
3388.00	2904.00	2420.00	1936.00	1452.00	968.00	484.00
4840.00	4162.00	3485.00	2807.00	2130.00	1452.00	774.00
6655.00	5711.00	4767.00	3824.00	2880.00	1936.00	992.00
7805.00	6703.00	5602.00	5401.00	3400.00	2299.00	1198.00
7805.00 plus 3146.00 for every 1000 kilograms orpart thereof in excess of 5000 kilograms	6703.00 plus 2710.00 for every 1000 kilograms orpart thereof in excess of 5000 kilograms	5602.00 plus 2275.00 for every 1000 kilograms orpart thereof in excess of 5000 kilograms	5401.00 plus 1839.00 for every 1000 kilograms orpart thereof in excess of 5000 kilograms	3400.00 plus 1404.00 for every 1000 kilograms orpart thereof in excess of 5000 kilograms	2299.00 plus 968.00 for every 1000 kilograms orpart thereof in excess of 5000 kilograms	1198.00 plus 532.00 for every 1000 kilograms orpart thereof in excess of 5000 kilograms
726.00	629.00	532.00	436.00	339.00	242.00	145.00

Provided that the rate of one time tax on vehicles covered by Article II(1), III(1)(a), III(1)(b), III(1)(c), III(1)(d) and III(1)(e) of Part 'A' and registered on or after the commencement of the Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 2000 shall not be less than Rupees 5000.00:Provided further that the rate of tax in respect of all motor vehicles driven by petrol shall be double of the rates specified against Articles I, II and III or this Part except in respect of the following classes of owners, namely:-

(a)An individual;

(b)A Municipal Council, Municipal Corporation, Zila Panchayat, Nagar Panchayat or Kshettra panchayat ;

(c)A University established by or under any law;

(d)Any recognized educational institution;

(e)Any public charitable trust;

(f)Any other class of persons using motor vehicles for public purposes specified by the State Government in this behalf by notification;

Provided also that the rates of tax in respect of all motor vehicles driven by diesel shall be double of the rates specified against Article I, II and III of this Part.[Part "C"] [Substituted by section 3(a) of U.P. Act No. 4 of 2000.]Rates of Tax (other than one-time tax) under provision to sub-section (1) of section 4-

Serial no.	Vehicles according to the Articles of part"A"	Annual rate of tax (Rs.P.)
1	I (1)	90.00
2	II (2)	150.00
3	II (1)	500.00
4	II (2)	55.00
5	III (1)(a)	528.00
6	III (1)(b)	748.00
7	III (1)(c)	1034.00
8	III (1)(d)	1210.00
9	III (1)(e)	1210.00 Rs. 484.00 for every 1000 kg. or partthereof in excess of 5000 kg.
10	III(2)	110.00

Provided that the rates of tax in respect of all motor vehicles driven by petrol/diesel shall be double of the rates specified in Articles I, II and III of this part except in respect of the following classes of owners, namely-

(a)an individual;

(b)a Municipal Council, Municipal Corporation, Zila Panchayat, Nagar panchayat or kshettra panchayat;

(c)a University established by or under any law;

(d)any recognizes educational institution;

(e)any public charitable trust;

(f)any other class of persons using motor vehicles for public purposes specified by the state Government in this behalf by notification:

Provided further that the rates of tax in respect of all motor vehicles driven by diesel shall be double of the rates specified against Articles I, II and III of this Part.]2Part "D"

Rates of tax on Transport Vehicles undersub-section (2) of section 4
Article	Description of vehicles	Rate of tax per quarter
1	2	3
1.	Vehicles plying for the conveyance ofpassengers and light personal luggage of passengers	Rs. P.
	(1) with seating capacity for not more thanthree persons exclusive of the driver;	95.00
	(2) with seating capacity for four personsexclusive of the driver;
	185.00
	(3) with seating capacity for more than fourbut not more than six persons exclusive of the driver;
	(a) three-wheelers	185.00
	(b) others;	230.00
	(4) with seating capacity for more than sixpersons but not more than twelve persons exclusive of thedriver;
	(a) if intended for use on “A”class route	350.00
	(b) if intended for use on “B-class”route	201. [00] [Substituted by section 4(a)(i) of U.P. Act No. 5 of 1999]
	(5) with seating capacity for more than twelvepersons but not more than twenty persons exclusive of thedriver;
	(a) if intended for use on A-Class”route;	350.00
	(i) for the first twelve seats	30.00
	(ii) for every additional seat
	(b) if intended for use on “B-classroute;	201. [00 [Substituted by section 4(a)(ii) of U.P. Act No. 5 of 1999]
	(i) for the first twelve seats	08.00]
	(ii) for every additional seat
	(6) with seating capacity for more than twentypersons but not more than thirty five persons exclusive of thedriver;
	(a) if intended for use on “A-class”route;	590.00
	(i) for the first twenty seats	35.00
	(ii) for every additional seat
	(b) if intended for use on “B-class”route;	265. [00 [Subs. by section 4(a)(iii) ibid]
	(i) for the first twenty seats	30.00]
	(ii) for every additional seats
	(7) with seating capacity for more thanthirty-five persons exclusive of the driver:
	(a) if intended for use on “A class”route	Rs.1115.00+ Rs.45.00 for every seat in excess ofthirty five seats
	(b) if intended for use on “B-class”route;	[Rs.438.00+Rs.17.00 for every seat in excess ofthirty-five seats] [Subs. by section 4(a)(iv) ibid]
Explanation-- For the purpose of this Article,fifty per cent of the sanctioned standing capacity, if any,shall be reckoned as additional capacity;
II	Vehicles plying for hire for the conveyance oflimited number of passengers and the transport of a limitedquantity of passengers goods, the tax payable under Article I inrespect of the authorized number of passenger seats in additionto tax for every metric ton of the [Gross vehicle weight]4 ofthe vehicle, or part thereof:	45.00
III	Vehicle plying for transport of goods onlyexcluding trailers attached to tractors, which trailers are usedsolely for agricultural purposes, for every metric ton of the[Gross vehicle weight] [Subs. by section 4(b) ibid]of the vehicle, or part thereof:
	(i) for more than one region	70.00
	(ii) for more than one reason	85.00
IV	Tractor by which trailer is drawn and which isused for purposes other than agricultural purposes- tax inaddition to the tax paid in respect of the trailers drawn by it;	45.00

Explanation. -

(1)Where any motor vehicle is used for various purposes or in such a manner as to cause it to be taxable under more than one Article on this schedule, the tax payable shall be at the highest appropriate rate.

(2)Where a motor vehicle is equipped with sleeping berths, each sleeping berth shall, for the purposes of Article I and II to this part be regarded as the equivalent of two passenger seats.

(3)Every trailer attached to or drawn by a motor vehicle, which is taxable under any of the Article II, III and IV of this part be regarded as a separate motor vehicle liable to appropriate tax as specified in that Article.Second schedule(See section 12)[Part "A" [Part 'A' and Part 'B' substituted by section 4 of U.P. Act No. 4 of 2000]

S. No.	Vehicles according to the Articles of part“A” of the first schedule	Amount to be refunded for each month ofnon-use of the motor vehicle (in Rupees)
1	I(1)	3.00
2	II(2)	5.00
3	II(1)	20.00
4	II(2)	2.00
5	III(1)(a)	24.00
6	III(1)(b)	34.00
7	III(1)(c)	47.00
8	III(1)(d)	55.00
9	III(1)(e)	55.00+Rs.22.00 for every 1000 Kg. or partthereof in excess of 5000Kg.
10	III(2)	5.00

Provided that the rates of refund shall be double of the amounts specified above in respect of all vehicles in respect whereof tax at double rate have been paid under the provisions to Part "B" of the First Schedule.Part 'B" Rates of refund of one time tax under sub-section (5) of section 12

Amount to be refunded (In Rupees) in case theage of the vehicles from the month of its original registrationis:
serial no.	vehicles according to the Articles of part A"of Ist Schedule	Not more than one year	more than one year but not more than two year	more than two year but not more than threeyear	more than three year but not more than fouryear	more than four year but not more than fiveyear	more than five year but not more than sixyear	more than six year but not more than sevenyear	more than seven year but not more than eightyear	more than eight year but not more than nineyear	more than nine year but not more than tenyear	more than ten year but not more than elevenyear
1	2	3	4	5	6	7	8	9	10	11	12	13
1	I(1)	475.00	317.00	158.00	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil
2	II(2)	1200.00	1050.00	900.00	750.00	600.00	450.00	300.00	168.00	Nil	Nil	Nil
3	II(1)	4180.00	3770.00	3361.00	2950.00	2539.00	2130.00	1720.00	1311.00	900.00	489.00	Nil
4	II(2)	508.00	460.00	411.00	363.00	315.00	266.00	218.00	169.00	121.00	73.00	Nil
5	III(1)(a)	4840.00	4356.00	3872.00	3388.00	2904.00	2420.00	1936.00	1452.00	968.00	484.00	Nil
6	III(1)(b)	6873.00	6195.00	5518.00	4840.00	4162.00	3485.00	2807.00	2130.00	1452.00	774.00	Nil
7	III(1)(c)	9486.00	7543.00	7599.00	6655.00	5711.00	4767.00	3824.00	2880.00	1936.00	992.00	Nil
8	III(1)(d)	11108.00	10007.00	8906.00	7805.00	6703.00	5602.00	4501.00	3400.00	2299.00	1198.00	Nil
9	III(1)(e)	11108.00 plus 4453.00 for every 1000 kilogramsof part thereof in excess of 5000 kilograms	10007.00 plus 4017.00 for every 1000 kilogramsof part thereof in excess of 5000 kilograms	8906.00 plus 3582.00 for every 1000 kilograms ofpart thereof in excess of 5000 kilograms	7805.00 plus 3146.00 for every 1000 kilograms ofpart thereof in excess of 5000 kilograms	6703.00 plus 2710.00 for every 1000 kilograms ofpart thereof in excess of 5000 kilograms	5602.00 plus 2275.00 for every 1000 kilograms ofpart thereof in excess of 5000 kilograms	4501.00 plus 1839.00 for every 1000 kilograms ofpart thereof in excess of 5000 kilograms	3400.00 plus 1404.00 for every 1000 kilograms ofpart thereof in excess of 5000 kilograms	2299.00 plus 968.00 for every 1000 kilograms ofpart thereof in excess of 5000 kilograms	1198.00 plus 532.00 for every 1000 kilograms ofpart thereof in excess of 5000 kilograms	Nil
10	III(2)	1016.00	920.00	823.00	726.00	629.00	532.00	436.00	339.00	242.00	145.00	Nil

Provided that the rates of refund shall be double of the amounts specified above in respect of all vehicles in respect whereof tax at double rate has been paid under the provisos to Part 'B' of the first Schedule.]Third Schedule(See section 5)Rates of additional tax on goods carriages

(A)Additional tax on goods carriages operating on hill routes and plain routes:

Article	Area of operation	Rate of additional tax per quarter
I	Hill routes	Rs.210.00 per metric ton of the[Gross vehicleweight] [Substituted by section 5 (a) of U.P. Act No. 5 of 1999]of the vehicle or part thereof.
II	Plains routes –
	(i) For one region:	Rs.85.00 per metric ton of the[Gross vehicleweight] [Substituted by section 5 (a) of U.P. Act No. 5 of 1999]of the vehicle or part thereof.
	(ii) For more than one region:	Rs.110.00 per metric ton of the[Gross vehicleweight] [Substituted by section 5 (a) of U.P. Act No. 5 of 1999]of the vehicle or part thereof.

[Provided that the rate of additional tax in respect of the goods carriages carrying exclusively agricultural produce, minerals and petroleum goods shall be half of the rates specified against Articles I and II.] [Ins. by section 5 (b) ibid]Explanations. - (1) Where any motor vehicle is taxable under more than one Article of this Schedule, the additional Tax is payable at the highest appropriate rate.

(2)The term "hill routes" means all roads lying within Pithoragarh, Almora, Chamoli, [Uttarkashi, Rudra Prayag, Champawat, Bageshwar, and Tehri Garhwal] [Subs. by section 5 (c) ibid] districts, Tehsil Chakrata of Dehradun district and those portion of Nainital, Udham Singh Nagar and Garhwal districts which lie on the north for the base of foot hills from Tanakpur in the east right along kathgodam, Ramnagar, Kotdwara to Luxman Jhula in the West and also all roads beyond municipal limits of Dehradun town towards Mussoorie side.

(B)Additional tax on a goods carriage operation under national permit ranted under sub section (12) of section 88 of the Motor Vehicles Act, 1988 by a State other than the State of Uttar Pradesh or a Union Territory shall be Rs.5000.00 for each year or part thereof.

Fourth Schedule(see section 6)Rates of additional tax on stage carriageI- In respect of vehicles other than Omni bus when used as contract carriage, operating in plains, excluding [***] [Omitted the words ] Jhansi Regions.

(a)The rate of additional tax on each seat -

Sl. No	Distance run in a quarter (in Kms.)	Amount of Quarterly tax	On 'A' class routes On 'B' class routs
		(Rs. P.)	(Rs. P.)
1	Upto 4500	133. [00] [Subs. by section 2 (b) of respectively (i) to (viii) ibid]	156. [00] [Article (1) (a) of respective (i) to (viii) in Column 4 substituted by section 6 of U.P. Act No. 5 of 1999]
2	exceeding 4500 but not exceeding 5700	169. [00] [Subs. by section 2 (b) of respectively (i) to (viii) ibid]	197. [00] [Article (1) (a) of respective (i) to (viii) in Column 4 substituted by section 6 of U.P. Act No. 5 of 1999]
3	exceeding 5700 but not exceeding 7200	214. [00] [Subs. by section 2 (b) of respectively (i) to (viii) ibid]	248. [00] [Article (1) (a) of respective (i) to (viii) in Column 4 substituted by section 6 of U.P. Act No. 5 of 1999]
4	exceeding 7200 but not exceeding 9000	267. [00] [Subs. by section 2 (b) of respectively (i) to (viii) ibid]	311. [00] [Article (1) (a) of respective (i) to (viii) in Column 4 substituted by section 6 of U.P. Act No. 5 of 1999]
5	exceeding 9000 but not exceeding 11700	347. [00] [Subs. by section 2 (b) of respectively (i) to (viii) ibid]	404. [00] [Article (1) (a) of respective (i) to (viii) in Column 4 substituted by section 6 of U.P. Act No. 5 of 1999]
6	exceeding 11700 but not exceeding 14400	428. [00] [Subs. by section 2 (b) of respectively (i) to (viii) ibid]	498. [00] [Article (1) (a) of respective (i) to (viii) in Column 4 substituted by section 6 of U.P. Act No. 5 of 1999]
7	exceeding 14400 but not	534. [00] [Subs. by section 2 (b) of respectively (i) to (viii) ibid]	622. [00] [Article (1) (a) of respective (i) to (viii) in Column 4 substituted by section 6 of U.P. Act No. 5 of 1999]
8	exceeding 18000	534. [00 plus Rs.133.00 for every 4500 kms. orpart thereof.] [Subs. by section 2 (b) of respectively (i) to (viii) ibid]	622. [00 plus Rs.156.00 for every 4500 kms. orpart thereof.] [Article (1) (a) of respective (i) to (viii) in Column 4 substituted by section 6 of U.P. Act No. 5 of 1999]

Provided that the additional tax on a State carriage operating within the limits of a corporation or a municipality shall be Rupees 4200/ per quarter in respect of a stage carriage having not more than 35 seats and Rupees 6000/- per quarter in respect of a stage carriage having more than 35 seats.

(b)Rate of additional tax on stage carriages covered by temporary permits issued for the conveyance of passengers on special occasions such as to and from fairs and religious gatherings and for marriage parties, tourist parties or such other reserved parties.

(i)	For vehicles with seating capacity for not more than 42persons exclusive of the driver and conductor	Rs.135.00 per day in addition to the tax payable under clause(a) of Article I for the number of days for which the temporarypermit is issued.
(ii)	For vehicles with seating capacity for more than 42 persons,exclusive of the driver and conductor	Rs.225.00per day in addition to the tax payable under clause(a) of Article I for the number of days for which the temporarypermit is issued.

Provided that the rates of additional tax on express, semi-deluxe, deluxe and air conditioned stage carriage shall be -

(i)	Express –	five percent higher than the rates under clause (a) or Clause(b) of Article I, as the case may be.
(ii)	Semi deluxe-	Eight per cent higher than the rates under clause (a) orclause (b) of Article I, as the case may be.
(iii)	Deluxe -	Twenty per cent higher than the rates under clause (a) orclause (b) of Article I, as the case may be.
(iv)	Air conditioned –	Fifty per cent higher than the rates under clause (a) orclause (b) of Article I, as the case may be.

[Provided that the rate of additional tax in respect of the goods carriages carrying exclusively agricultural produce, minerals and petroleum goods shall be half of the rates specified against Articles I and II.] [Ins. by section 6(b) of U.P. Act No. 5 of 1999]II- In respect of vehicles, other than Omni bus when used as contract carriage, operating in hills.

(a)Rates of additional tax on each seat:-

Serial no..	Distance run in a quarter (In Kms)	Amount of Quarterly tax
1	Upto 4500	140. [00] [Article (2) (a) of respective (i) to (viii) in Column 3 by substituted ibid]
2	exceeding 4500 but not exceeding 5700	177. [00] [Article (2) (a) of respective (i) to (viii) in Column 3 by substituted ibid]
3	exceeding 5700 but not exceeding 7200	223. [00] [Article (2) (a) of respective (i) to (viii) in Column 3 by substituted ibid]
4	exceeding 7200 but not exceeding 9000	280. [00] [Article (2) (a) of respective (i) to (viii) in Column 3 by substituted ibid]
5	exceeding 9000 but not exceeding 11700	364. [00] [Article (2) (a) of respective (i) to (viii) in Column 3 by substituted ibid]
6	exceeding 11700 but not exceeding 14400	447. [00] [Article (2) (a) of respective (i) to (viii) in Column 3 by substituted ibid]
7	exceeding 14400 but not exceeding 18000	559. [00] [Article (2) (a) of respective (i) to (viii) in Column 3 by substituted ibid]
8	exceeding 18000	559. [00 plus Rs.140.00 for every 4500 kms. orpart thereof] [Article (2) (a) of respective (i) to (viii) in Column 3 by substituted ibid]

Provided that the additional tax on a stage carriage operating within the limits of a corporation or a municipality shall be rupees 4200/- per quarter in respect of a stage carriage having not more than 35 seats and Rupees 6000/- per quarter in respect of a stage carriage having more than 35 seats.

(i)	For vehicles with seating capacity for not more than 42persons exclusive of the driver and conductor	Rs.135.00 per day in addition to the tax payable under clause(a) of Article II for the number of days for which the temporarypermit is issued.
(ii)	For vehicles with seating capacity for more than 42 persons,exclusive of the driver and conductor	Rs.225.00per day in addition to the tax payable under clause(a) of Article II for the number of days for which the temporarypermit is issued.

Provided that the rates of additional tax on express, semi-deluxe, deluxe and air conditioned stage carriage shall be -

(i)	Express –	five percent higher than the rates under clause (a) or Clause(b) of Article II, as the case may be.
(ii)	Semi deluxe-	Eight per cent higher than the rates under clause (a) orclause (b) of Article II, as the case may be.
(iii)	Deluxe -	Twenty per cent higher than the rates under clause (a) orclause (b) of Article II, as the case may be.
(iv)	Air conditioned –	Fifty per cent higher than the rates under clause (a) orclause (b) of Article II, as the case may be.

[Provided that the rate of additional tax in respect of the goods carriages carrying exclusively agricultural produce, minerals and petroleum goods shall be half of the rates specified against Articles I and II.] [Ins. by section 6(b) of U.P. Act No. 5 of 1999]III- [***] [Omitted by. section 2 of sub clause (c) of UP Act no 3 of 1999]IV- In respect of vehicles, other than Omni bus when used as contract carriage, operating in Jhansi Region.

(a)[ Rates of additional tax on each seat:- [Article 4(a) of respectively (i) to (viii) of Column 3 and Column 4 substituted by section 6 of U.P. Act No. 5 of 1999]

Sl. No	Distance run in a quarter (in Kms.)	Amount of	quarterly tax
		On 'A' class routes	On 'B' class routs
		(Rs. P.)	(Rs. P.)
1	Upto 4500	104. [00	117.00
2	exceeding 4500 but not exceeding 5700	132.00	148.00
3	exceeding 5700 but not exceeding 7200	167.00	186.00
4	exceeding 7200 but not exceeding 9000	209.00	233.00
5	exceeding 9000 but not exceeding 11700	272.00	303.00
6	exceeding 11700 but not exceeding 14400	335.00	374.00
7	exceeding 14400 but not exceeding 18000	418.00	466.00
8	exceeding 18000	418.00 plus Rs.104.00 for every 4500 kms. or partthereof.	466.00 plus Rs.117.00 for every 4500 kms. or partthereof.]

(i)	For vehicles with seating capacity for not more than 42persons exclusive of the driver and conductor	Rs.135.00 per day in addition to the tax payable under clause(a) of Article IV for the number of days for which the temporarypermit is issued.
(ii)	For vehicles with seating capacity for more than 42 persons,exclusive of the driver and conductor	Rs.225.00per day in addition to the tax payable under clause(a) of Article IV for the number of days for which the temporarypermit is issued.

Provided that the rates of additional tax on express, semi-deluxe, deluxe and air conditioned stage carriage shall be -

(i)	Express –	five percent higher than the rates under clause (a) or Clause(b) of Article IV, as the case may be.
(ii)	Semi deluxe-	Eight per cent higher than the rates under clause (a) orclause (b) of Article IV, as the case may be.
(iii)	Deluxe -	Twenty per cent higher than the rates under clause (a) orclause (b) of Article IV, as the case may be.
(iv)	Air conditioned –	Fifty per cent higher than the rates under clause (a) orclause (b) of Article IV, as the case may be.

[Provided further that for calculation of additional tax under clause (b) the numbers of days a stage carriage covered by the temporary permit is operated out of Uttar Pradesh shall not be taken into account.] [Substituted by section 6 of Article 4(b) of U.P. Act No. 5 of 1999]V- In respect of Contract Carriage:-

(a)covered by permits issued under section 74 or sub-section (9) of section 88 of the Motor Vehicles Act, 1988 by authorities having jurisdiction within Uttar Pradesh:-

	amount of Quarterly tax (in Rupees)
(i) [ Motor cab with seating capacity for not more than threeperson exclusive of the driver. [Subs. by section 6(5) ibid]	225.00
(i-a) Three Wheeler Motor Cab with seating capacity for morethan three persons but not more than six persons exclusive ofthe driver	450.00
(i-b) Motor Cab other than specified in sub-clauses (1) and(1-a)	675.00
(ii) Maxi cab	4500.00]
(iii) For vehicles with seating capacity for more than 12persons but not more than 20 persons exclusive of the driver andconductor.	13709.00
(iv) For vehicles with seating capacity or more than 20persons but not more than 41 persons exclusive of the driver andconductor.	20563.0024
(v) For vehicles with seating capacity of 42 persons andabove exclusive of the driver and conductor.	24646.00
(vi) For deluxe bus	29786.00
(vii) For air conditioned bus	34499.00

(b)Covered by permits under sub-section (9) of section 88 of the Motor Vehicle Act, 1988 read with the Motor Vehicles (All India Permit for Tourist Transport Operators) Rules, 1993, issued by authorities having jurisdiction outside the State of Uttar Pradesh:-

	Amount of Quarterly Tax (in Rupees)
(i) Motor Cab	300.00
(ii) Maxi Cab	3000.00
(iii) Omni Bus	12000.00

Explanations. -

(1)The total quarterly tax payable under this schedule on a stage carriage shall be such number of times of the rates given under [Articles I, II] [Substituted by section 2 (d) (i) of U.P. Act No. 30 of 1999] and IV above, as the maximum number of seats permitted by the Registering authority under the relevant provisions of the Motor Vehicles Act, 1988. For this purpose, fifty per cent of the sanctioned standing capacity, if any, of a stage carriage shall be reckoned as additional seating capacity, with the fraction of a seat being counted as one seat.

(2)The quarterly run distance of a stage carriage under sub-clause (a) of each [Article I, II] [Subs. by section 2 (d) (ii) ibid] and IV of this schedule shall be such numbers of one way trips as are permitted under the conditions of the permit multiplied by the total kilometers involved in one such trip.

(3)Until such time as the timings and trips are fixed by the State Transport Authority or the Regional Transport Authority, as the case may be, an operator shall pay additional tax on the quarterly run distance to be arriver at on the basis of trips operated by the vehicle prior to the enforcement of this Act.

(4)Express stage-carriage' means a stages carriage which-

(a)Operates on a route length of not less than 200 kilometers except Lucknow, Kanpur route and stops only at District and Tahsil headquarters;

(b)Confirms to the following specifications:-

(I)Each passenger's seat:-

(i)should have a minimum area of 40*38.5 centimeters measured on the straight lines a long and at right angle to the front of each seat;

(ii)should be provided with 9 centimeter thick seat cushion;

(iii)should be provided with back rest of height of 56 centimeters with 2.5 centimeters thick cushion with terrycot rexine cover and head rest of 40/15.24 centimeters *23 centimeters.

(II)Seating arrangement:- seating layout should be three and two on either side, all seats facing forward with a clear space of not less than 66.2 centimeters between the back of seats within 28 centimeters leg space.

(III)Windows- 113 centimeters wide fitted with safety glasses conforming to the specifications laid down in rule 100 of the central Motor vehicles Rules 1989.

(IV)Drive's Cabin:- Drive's Cabin should be half partitioned, and

(V)should have the facilities of an audio system and internal fluorescent tube-lighting.

(5)Semi-deluxe stage carriage means a stage carriage with conforms to the following specifications:-

(I)each passenger's seat:-

(i)should have a minimum area of 40*40 centimeters on the straight lines along and at the right angle to the front of each seat;

(ii)should be provided with seat cushion of 9 centimeters;

(iii)should be provided with back rest of the height of 61 centimeters with 5 centimeters thick cushion with foam rexine cover and head rest of 40/17.78 centimeters* 26.67 centimeters.

(II)Seating arrangement: seating layout should be three and two on either side, all seats facing forward with a clear space of not less than 71.2 centimeters between back of seats with 30 centimeters leg space.

(III)Window- 142.5 centimeters wide fitted with safety glasses conforming to the specification laid down in rule 100 of Central Motor Vehicles rules 1989.

(IV)Driver's Cabin: Driver's cabin should be half partitioned; and

(V)Should have the facilities of an audio system and internal fluorescent tube lighting.

(6)"Deluxe stage carriage" or Deluxe Bus" means a bus which conforms to the followings specifications:

(I)each passenger's seat-

(i)should have a minimum area of 45.8*45.8 centimeters measured on the straight lines along and at the right angle to the front of each seat;

(ii)should be provided with seat cushion of 10 centimeters;

(iii)should be provided with back rest of the height of 71.2 centimeters with 5 centimeters thick cushion with foam rexine cover or tapestry cover and head rest of 40/17.78 centimeters *26.67 centimeters.

(II)Seating arrangement:- seating layout should be two and two on either side, all seats facing forward with a clear space of not less than 71.2 centimeters between the back of seats with 38 centimeters leg space.

(III)Windows: -142.5 centimeters wide fitted with filmed safety glasses conforming to the specifications laid down by the Bureau of Indian Standards.

(IV)Driver's Cabin: Driver's cabin should be half partitioned , and

(V)should have the facilities of an audio system and internal fluorescent tube lighting.

(7)for the purpose of this schedule, seat will not include the drivers and the conductor's seat.

(8)where any motor vehicle is taxable under more than one of the Articles of this schedule, the additional tax payable shall be at the highest appropriate rate.

(9)hills mean and includes-

(a)district of Pithoragarh, Almora, Chamoli, [Uttarkashi, Rudraprayag, Champavat, Bageshwar and Tehri Garhwal] [Substituted by section 6 (i) of U.P. Act No. 5 of 1999];

(b)Tehsil of Chakrata of district Dehradun;

(c)those portions of Nainital, Udham Singh Nagar and Garhwal districts which lie on the north of the base of foot hills from Tanakpur in the east right along kathgodam, Ramnagar, Kotdwara to laxman jhula in the west; and

(d)area lying towards Mussoorie outside the municipal limits of Dehradun.

(10)Jhansi region' means districts of Lalitpur, jhansi, jalaun, Hamirpur, [Mahoba, Chhatrapati Shahuji Maharaj Nagar and Banda.] [Subs. by section 6 (ii) ibid]

(11)[***] [Omitted by section 2 (d) (iii) of U.P. Act No. 30 of 1999]

(12)In this Schedule, the expressions corporation and municipality, shall have the meanings respectively assigned to them in the Uttar Pradesh municipal Corporations Act, 1959 and the Uttar Pradesh Municipalities Act, 1916.Fifth Schedule(see section 6)Formula of Additional Tax payable by the Uttar Pradesh State Road Transport undertaking, under section 6:

G×21121

In this Schedule- "G" stands for gross receipts of the undertaking on account of passenger traffic during any calendar month.Sixth Schedule(See section 10)The rates of additional tax payable under section 10 by goods carriages and contract carriages and public service vehicle plying under permits granted by authorities having jurisdiction outside Uttar Pradesh for an inter State route partly lying in Uttar Pradesh :-

I- Goods Carriage	Rs. 22.00 per day for the number of days of operator of goodscarriage in Uttar Pradesh under a temporary permit.
II- Public service vehicle:
(a) Ordinary Bus
	R.s. 375.00 per day	for the number of days of operation of Ordinary, Express,semi-Deluxe, Deluxe or Air Conditioned Bus in Uttar Pradesh undera temporary permit
(b) Express Bus
	Rs. 410.00 per day
(c) Semi-Deluxe Bus
	Rs. 450.00 per day
(d) Deluxe Bus
	Rs. 525.00 per day
(e) Air Conditioned Bus
	Rs. 600.00

Explanation. - for the purpose of this schedule the expression "Deluxe Bus" shall have the meaning assigned to it in explanation (6) of the fourth Schedule.

Legal Document View

Unlock Advanced Research with PRISMAI

State of Uttar Pradesh - Section

Section 30 in Uttar Pradesh Motor Vehicles Taxation Act, 1997

30. Repeal and savings..