Section 5 in Jharkhand Motor Vehicles Taxation Act, 2001
5. Levy of tax.
(1)Subject to other provision of this Act, on and from the date of commencement of this Act, every owner of a registered motor vehicle shall pay tax on such vehicle at the rate specified in Schedule-I.(2)Subject to other provisions of this Act, on and from the date of commencement of this Act, every owner of a registered motor vehicle shall pay additional Motor Vehicle Tax on such vehicle at the rate [***] [Omitted 'and specified in Schedule-II' by Jharkhand Act No. 3 of 2019, dated 30.1.2019.](3)The State Government may, by notification from time to time, increase the rate of tax specified in the Schedules:Provided that no such increase shall, during any year exceeding fifty percent of the rate of taxes prescribed in the Schedules.(4)[ In case of vehicle not having certificate of fitness and valid permit tax with penalty will be due from the date of default as if it were for vehicle having valid fitness and permit.] [Jharkhand Motor Vehicle Taxation (Amendment) Act 2011 Gazette No.325 Dated 09.05.2011.](5)[ Every owner of the transport vehicles, being more than 12 years old and personalized vehicles being more then 15 years old shall be liable to pay "Green Tax" at the rate of 10% on the total payable tax.(6)A rebate at the rate of 25% of total liable tax shall be permissible to all the vehicles which comes under the definition of "Battery operated vehicles under Central Motor Vehicles Rule 1989.] [Inserted by Jharkhand Act No. 3 of 2019, dated 30.1.2019.]
