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State of Odisha - Section
Section 24 in The Orissa Motor Vehicles Taxation Act, 1975
24. Repeal and savings.
| Description of motor vehicles | Annual rate of tax for vehicles fitted entirelywith pneumatic tyres | Annual rate of additional tax for vehiclesfitted entirely with pneumatic tyres | |
| (1) | (2) | (3) | |
| Rs. | Rs. | ||
| 1. | Motor Cycles- | ||
| (a) | Bicycles | ||
| (i) | Not exceeding 91 kilograms in weight unladen. | 150. [00] [Substituted vide Act No. 3 of 2005 w.e.f. 25.2.2005.] | Nil |
| (ii) | Exceeding 91 kilograms in weight unladen. | 200. [00] [Substituted vide Act No. 3 of 2005 w.e.f. 25.2.2005.] | Nil |
| (iii) | if used for drawing a side car or a trailer, inaddition to the tax payable under Clause (i) or (ii). | 15. [00] [Substituted vide C and T (Transport) Notification No. 9241/T/26.6.1990 w.e.f. 1.7.1990.] | Nil |
| (b) | Tricycles- | 78. [00] [Substituted vide C and T (Transport) Notification No. 9241/T/26.6.1990 w.e.f. 1.7.1990.] | Nil |
| 2. | Vehicles (including cycles with an attachmentfor propelling the same by mechanical power) not exceeding 254kilograms in weight unladen adapted and used for invalids. | 45. [00] [Substituted vide C and T (Transport) Notification No. 9241/T/26.6.1990 w.e.f. 1.7.1990.] | Nil |
| 3. | Vehicles (including tricycles weighing morethan 406 kilograms unladen constructed or adapted for use andused solely for the transport of goods in the course of trade | ||
| (i) [ [Substituted vide C and T (Transport) Notification No. 442/T/10 01.2002] | Not exceeding 1,000 kilo-grams in weight laden | 540.00 | Nil |
| (ii) | Exceeding 1,000 Kilograms but not exceeding2,000 kilograms in weight laden. | 2,356-00 | Nil |
| (iii) | Exceeding 2,000 kilograms but not exceeding5,000 kilograms in weight laden. | 2,446-00 | 444-00 |
| (iv) | Exceeding 5,000 kilograms but not exceeding10,000 kilograms in weight laden. | 3,773-00 | 1182-00 |
| (v) | Exceeding 10,000 kilograms but not exceeding13,000 kilograms in weight laden. | 5,363-00 | 1816-00 |
| (vi) | Exceeding 13,000 kilograms but not exceeding16,200 kilograms in weight laden. | 7,800-00 | 2640-00 |
| (vii) | Exceeding 16,200 kilograms in weight laden. | Rs. 7,800 plus Rs. 255 for every 500 kilogramsor part thereof in excess of 16,200 kilograms | Rs.2640 plus Rs. 120 for every 500 kilograms orpart thereof in excess of 16,200 kilograms |
| (vili) | Extra tax payable in respect of goods vehiclesused for drawing trailers- | ||
| (a) | For each trailer not exceeding 1,000 kilogramsin weight laden. | 196-00 | 96-00 |
| (b) | For each trailer exceeding 1,000 kilograms butnot exceeding 3,000 kilograms in weight laden. | 750-00 | 370-00 |
| (c) | For each trailer exceeding 3,000 kilograms inweight laden : | 1,500-00 | 738-00] |
| Provided that two or more goods vehicles shallnot be chargeable under this clause in respect of the sametrailer. | |||
| (ix) | Where in pursuance of any agreement between theGovernment of Orissa and Government of any other State a goodsvehicle is entering the State of Orissa, the additional tax inrespect of such vehicle shall be calculated for each entry atthe rates specified in Sub-section (3) of section 4. | ||
| Explanation- A vehicle shall notbe deemed to be used otherwise than solely for the transport ofgoods in the course of trade because it is used to conveyemployees of the trader in the course of their employment. | |||
| 4. | Motor vehicle plying for hire and used forconveyance of[person or passengers] [Substituted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.]including motor cabs- | ||
| (A) | Stage Carriages- | ||
| (i) | For every seating person, excluding the driverand the conductor, the vehicle is permitted to carry and wherethe total distance permitted to be covered by the vehicle in aday- | ||
| (a) [ [Substituted vide C & T (Transport) Department Notification No. 428/T/10.01.2002.] | does not exceed 160 kilometres; | 172.00 | 576.00 (Ordinary) 895.00 (Express). |
| (b) | exceeds 160 kilometres but does not exceed 240kilometres; | 196.00 | 710.00 (Ordinary) 1120-00 (Express) |
| (c) | exceeds 240 kilometres but does not exceed 320kilometres; | 245-00 | 955.00 (Ordinary) 1.550-00] (Express) |
| (d) | exceeds 320 kilometres. | 294-00 | 1146-00 (Ordinary) 1,746-00 (Express) |
| (ii) | For every standing[person or passenger] [Substituted vide Orissa Act No. 12 of 1393-w.e.f. 1.6.1993.]: | [152-00] [Substituted vide C a T-(Transport) Department , Notification No. 7647/T/13.5.1993-w.e.f. 1.6.1993.] | |
| Provided that in respect of a reserved stagecarriage or spare-bus (by whatever name called) of an operator,the tax payable shall be one hundred and twenty-two rupees forevery[person or passenger] [Substituted vide Orissa Act No. 12 of 1393-w.e.f. 1.6.1993.]which the vehicle is permitted tocarry, if the taxes for corresponding period in respect of allhis regular stage carriage covered by valid permits have beenpaid irrespective of the stoppage or otherwise of the vehicles : | |||
| [Provided further that the additional tax inrespect of a deluxe stage carriage shall be thirty per centummore than that of an Express State Carriage.] [Substituted vide Orissa Act No. 12 of 1393-w.e.f. 1.6.1993.] | |||
| (B) | Vehicles other than Stage Carriage- | 148. [00] [Substituted vide Notification No. 435 Dated 10.1.2002.] | Nil |
| (i) | for seating not more than[three persons,] [Substituted vide Orissa Act No. 3 of 2005-w.e.f. 25.2.2005.]forevery person which the vehicle is permitted to carry, excludingthe driver; | ||
| (ii) | for seating more than[three persons] [Substituted vide Orissa Act No. 3 of 2005-w.e.f. 25.2.2005.]but notmore than 25 persons, for every person which the vehicle ispermitted to carry, excluding the driver and conductor; | 307. [00] [Substituted vide Notification No. 435 Dated 10.1.2002.] | 413. [00] [Substituted vide Notification No. 435 Dated 10.1.2002.] |
| (iii) | for seating more than 25 persons, for everyperson which the vehicle is permitted to carry, excluding thedriver and conductor. | 768. [00] [Substituted vide Notification No. 435 Dated 10.1.2002.] | 1032. [00] [Substituted vide Notification No. 435 Dated 10.1.2002.] |
| Explanation- (i) The number ofpersons or passengers which a vehicle is permitted to carryshall- | |||
| (a) | in the case of a motor vehicle in respect ofwhich a permit is granted under the[Motor Vehicle Act] [Substituted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.]be thenumber of persons or passengers which the motor vehicle isauthorised to carry under the permit; and | ||
| (b) | in the case of a motor vehicle plying for hireor reward without a permit granted under the said Act, be themaximum number of persons or passengers which the vehicle may bepermitted to carry, if a permit granted under that Act. | ||
| (i) | The distance permitted to be covered by avehicle in a day shall- | ||
| (a) | in the case of a motor vehicle in respect ofwhich a permit is granted under the[Motor Vehicles Act] [Substituted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.]be thedistance authorised to be covered according to the permit; and | ||
| (b) | in the case of a motor vehicle plying withoutpermit granted under the said Act, be reckoned as exceeding 320kilometres[Express] [Inserted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.]and the entire period during which thevehicle was without permit shall be taken into account forcalculation of the tax and additional tax. | ||
| (iii) [ | In the case of a contract carriage plyingwithout permit granted under the Motor Vehicles Act, the entireperiod during which the vehicle was without permit shall betaken into account for calculation of tax and additional tax. | ||
| (iv) | For an omnibus, not being a private servicevehicle or an educational institution bus, kept for use inrespect of which no permit is granted on application under theMotor Vehicles Act the tax payable shall be rupees six hundredper seatper annumexcluding the driver and conductor.] | ||
| (v) [] [Clauses re-numbered vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.] | Where in pursuance of any agreement between theGovernment of Orissa and the Government of any other State, taxin respect of any stage carriage, plying on a route partly inthe State of Orissa and partly in such other State, is payableto the Government of Orissa the tax in respect of such vehicleshall be calculated on the total distance covered by the stagecarriage on such route in the State of Orissa. | ||
| (vi) [] [Clauses re-numbered vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.] | Where in pursuance of any agreement between theGovernment of Orissa and Government of any other State a stagecarriage is plying on a route partly in the State of Orissa andpartly in such other State, notwithstanding anything containedin such agreement, such stage carriage is liable to payadditional tax and the additional tax payable in respect of suchvehicle shall be calculated on the total distance covered by thestage carriage on such route in this State in the prescribedmanner : | ||
| Provided that the additional tax so calculatedshall, in no case exceed the maximum amount provided for suchstage carriage under sub-item (A). | |||
| 5. | Motor vehicles not themselves constructed tocarry any load other than water, fuel accumulators and otherequipments used for the purpose of the propulsion, loose toolsand loose equipment used for haulage solely and weighingtogether with the largest number of trailer proposed to bedrawn- | ||
| (a) | not more than 4,572 kilograms laden, | [375-00] [Substituted vide C & T (Transport) Department Notification No. 15581/T./5.10.1988.] | …. |
| (b) | more than 4,572 kilograms but not more than7,620 kilograms laden, | [2700-00] [Substituted vide C & T (Transport) Department Notification No. 15581/T./5.10.1988.] | …. |
| (c) | more than 7,620 kilograms but not more than9,500 kilograms laden, | [3675-00] [Substituted vide C & T (Transport) Department Notification No. 15581/T./5.10.1988.] | …. |
| (d) | more than 9,500 kilograms laden. | Rs.[3675.00] [Substituted vide C & T (Transport) Department Notification No. 15581/T./5.10.1988.]plus Rs. 120-00 for every 500kilograms or part thereof in addition to 9,500 kilograms. | …. |
| [5-A. [Inserted vide Orissa No. 12 of 1993-w.e.f. 1.6.1993.] | Private service vehicles-For every sittingperson excluding the driver, the vehicle is permitted to carry. | 270. [00] [Substituted vide Notification No. 7305/T. dated 16.5.2001.] | …. |
| 5-B. | Educational institution buses-For every sittingperson excluding the driver, the vehicle is permitted to carry.] | 90. [00] [Substituted vide Notification No. 7305/T. dated 16.5.2001.] | …. |
| 6. | Motor vehicle other than those liable to taxunder the foregoing provisions of this Schedule- | ||
| (i) | weighing not more than 762 kilograms unladen; | 1100. [00] [Substituted vide Orissa Act No. 3 of 2005-w.e.f. 25.2.2005.] | …. |
| (ii) | weighing more than 762 kilograms but not morethan 1,542 kilograms unladen; | 1600. [00] [Substituted vide Orissa Act No. 3 of 2005-w.e.f. 25.2.2005.] | …. |
| (iii) | weighing more than 1,524 kilograms but not morethan 2,286 kilograms unladen; | 2100. [00] [Substituted vide Orissa Act No. 3 of 2005-w.e.f. 25.2.2005.] | …. |
| (iv) | weighing more than 2,286 kilograms but not morethan 3,048 kilograms unladen; | 2500. [00] [Substituted vide Orissa Act No. 3 of 2005-w.e.f. 25.2.2005.] | …. |
| (v) | weighing more than 3,048 kilograms unladen; | 3000. [00] [Substituted vide Orissa Act No. 3 of 2005-w.e.f. 25.2.2005.] | …. |
| (vi) | extra tax payable in respect of such vehicleused for drawing trailers- | ||
| (a) | having such trailer not exceeding 1,016kilograms in wright unladen, | 300. [00] [Substituted vide Orissa Act No. 3 of 2005-w.e.f. 25.2.2005.] | …. |
| (b) | for each trailer exceeding 1,016 kilograms inweight unladen : | 600. [00] [Substituted vide Orissa Act No. 3 of 2005-w.e.f. 25.2.2005.] | …. |