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State of Punjab - Act

The Punjab Motor Vehicles Taxation Act, 1924

PUNJAB
India

The Punjab Motor Vehicles Taxation Act, 1924

Act 4 of 1924

Published on 18 January 2008
Commenced on 18 January 2008
[This is the version of this document from 18 January 2008.]
[Note: The original publication document is not available and this content could not be verified.]

The Punjab Motor Vehicles Taxation Act, 1924Punjab Act No. 4 of 1924)Last Updated 22nd May, 2019Statement of Objects and Reasons. - The Bill to impose a tax on motor- vehicles in the Punjab has been introduced solely on account of the necessity of increasing the resources of Provincial income.Published vide Punjab Government Gazette Extraordinary dated 1924, Part 1.Received the assent of the Governor of the Punjab on the 25th November, 1924, and that of the Governor-General on the 25th January, 1925, and was first published in the Punjab Gazette of 30th January, 1925An Act to impose a tax on motor-vehicles in [Punjab] [Substituted vide Adaptation of Laws Order, 1951.].Preamble - whereas it is expedient to impose a tax on motor-vehicles in [Punjab] [Substituted by Adaptation of Laws Order, 1951.] and whereas the previous sanction of the Governor-General under sub-section (3) of section 80-A of the Government of India Act has been obtained; it is hereby enacted as follows :-

1. Short title, extent and commencement.

(1)This Act may be called the Punjab Motor-Vehicles Taxation Act, 1924.

(2)It extends to Punjab

(3)It shall come into force on the 1st day of April, 1925.

2. Definitions.

- In this Act unless there is anything repugnant in the subject or context-

(a)[ 'big bus' means a stage carriage bus, the body of which shall be fabricated or adapted on chassis, the wheel base of which should not be less than 5156 mm (203"), having 2x3 seats rows, ordinary seats and back rest, two separate doors for entrance and exit, the seating capacity should not exceed 72+2 driver and conductor, roof luggage carrier and hat racks for placing light luggage inside the bus, unladen weight of which should not exceed 12000 Kgs;] [Substituted by Punjab Act No. 7 of 2008, dated 18.1.2008.]

(aa)[ "Government" means the Government of State of Punjab in the Department of Transport;]] [Inserted by Punjab Act No. 22 of 1993.]

(ai)[ "four wheeled personalised motor vehicle" means a four wheeled motor vehicle other than a transport vehicle, omni bus, road roller, tractor, motor cycle or invalid carriage;] [Inserted by Punjab Act No. 12 of 1993.]

(aii)[ "invalid carriage" means a motor vehicle the unladen weight whereof does not exceed 300 kilograms and which is specially designed and constructed, and not merely adapted, for the use of a person suffering from some physical defect or disability, and used solely by or for such a person;] [Inserted by Punjab Act No. 11 of 1987.]

[[(aiii)] [Relettered as '(a-iii)' by Punjab Act 22 of 1993.] "licensing officer" means [a person] [Substituted for the word 'an officer' by Punjab Act 30 of 1961, secton 2.] appointed by the [State] [Substituted for the words 'Provincial' by Adaptation of Laws Order, 1950.] Government to perform the duties and exercise the powers imposed or conferred upon a licensing officer under this Act ;

(aiv)[ "motor cycle" means a two wheeled motor vehicle, inclusive of any detachable side-car having an extra wheel attached to a motor vehicle;] [ Substituted by Punjab Act 12 of 2000.]

(av)[ "mini baps" means a stage carriage having the capacity to carry not more than thirty passengers excluding the driver and the conductor;] [Inserted by Punjab Act 22 of 1993.]

(b)"motor-vehicle" includes a vehicle, carriage or other means of conveyance propelled, or which may be propelled, on a road by electrical or mechanical power either entirely or partially;

(bi)[ "owner" for the purpose of transport vehicle means the owner of a transport vehicle in respect of which a permit has been granted or countersigned under the provision of the Motor Vehicles Act, 1988, and includes- [Inserted by Punjab Act Act 22 of 1993.]

(a)the holder of a permit in respect of such vehicle including the holder of a goods carriage permit for carriage of goods for or in connection with a trade or business carried on by the permit holder;

(b)any person for the time being incharge of such vehicle;

(c)any person responsible for the management of the place of business of such owner; and

(d)Government or a Corporation established under the Road Transport Corporation Act, 1950;]

(c)"prescribed" means prescribed by rules made under this Act;

(cc)[ "registration" means the registration of a motor vehicle under the provisions of the Motor Vehicles Act, 1939 (Central Act 4 of 1939);] [Inserted by Punjab Act 1 of 1987.]

(ccc)[ "Schedule" means the Schedule appended to this Act;] [Inserted by Punjab Act No. 7 of 2008, dated 18.1.2008.]

(d)[ "tax" means the Motor Vehicles Tax payable under this Act;] [Substituted by Punjab Act No. 7 of 2008, dated 18.1.2008.]

[***] [Omitted '(e) 'token' means a ticket to be displayed on a motor vehicle as an indication that the tax leviable thereon has been duly paid or that no tax is payable.' by Punjab Act No. 7 of 2008, dated 18.1.2008.]

(f)[ the words and expression used in this Act but not defined and defined in the Motor Vehicles Act, 1988(Central Act 59 of 1988), shall have the meaning respectively assigned to them in the Act.] [Added by Punjab Act No. 12 of 1993.]

3. [ Imposition of tax. [Substituted by Punjab Act No. 7 of 2008, dated 18.1.2008.]

(1)The tax shall be levied on every motor vehicle on year to year basis, which shall payable from such date, of in such manner and at such rate, as may be determined by the Government from time to time :Provided that the rate of tax shall not exceed the maximum limit as has been specified in the Schedule.

(2)The broken period comprising less than a year, shall for the purpose of levying tax, be considered as a full year.

(3)The road tax or special road tax, already paid by an owner before the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 2007, shall be considered to be duly paid for the period for which such tax was due.

(4)The tax on motor car and motor cycle shall be leviable in lump sum, which shall be counted on the actual price of such vehicle (excluding taxes, if any) at such rate, as may be determined by the Government from time to time, but not exceeding the rate, as has been specified in the Schedule :Provided that where an owner of a motor car or a motor cycle in respect of which, a tax has been paid in lump sum, ceases to be the resident of the State of Punjab and takes alongwith him such motorcar or motor cycle or if the ownership of the motor car or motor cycle is transferred to a person having residence outside the State of Punjab, then refund of the lump sum tax so paid, shall be allowed at such rate, as may be determined by the Government from time to time.

(5)In case an owner applies for re-assignment of new registration mark of his motor car or motor cycle, which stands already registered in an another State, a tax on such motor car or motor cycle, shall be leviable in lump sum at such rate, as may be determined by the Government from time to time, but not exceeding the rate, as has been specified in the Schedule.

(6)In the case of a big bus, tax shall be leviable on per kilometre per day basis at such rate, as may be determined by the Government from time to time, but not exceeding the rate as has been specified in the Schedule.

(7)

(a)In the case of an omni bus, registered in the State of Punjab, a tax shall be leviable in addition to the tax, already paid by its owner at the time of registration at such rate, as may be determined by the Government from time to time, but not exceeding the rate, as has been specified in the Schedule.

(b)In the case of an omni bus, registered in a State other than the State of Punjab, a tax shall be leviable when it enters and plies in the State of Punjab and shall be paid by its owner or driver on per day basis, at such rate, as may be determined by the Government.

(8)At the time of issue of new stage carriage permit, one time tax at the rate of Rs. 500/- (Rupees five hundred only) per kilometre shall be leviable on big buses and at the rate of Rs. 250/- (Rupees two hundred and fifty only) per kilometre shall be leviable in case, of mini buses. As and when a big bus holder is allowed to ply on extended route with the increased mileage, a one time tax at the rate of Rs. 500/- (Rupees five hundred only) per kilometre shall be leviable.

(9)Where a transport vehicle is plied without a valid permit or in an un-authorized manner, a tax shall be levied on such vehicle at such rate, as may be determined by the Government from time to time in addition to the tax for which the vehicle is normally liable to be levied under this Act, but not exceeding the rate, as specified in the Schedule.

(10)In case, a transport vehicle is registered in a State, other than the State of Punjab, such a vehicle shall become liable for paying tax, the moment it enters the State of Punjab at such rate, as may be determined by the Government from time to time.]

3A. [, 3B., 3C., 3D., 3E and 3F. [Omitted by Punjab Act No. 7 of 2008, dated 18.1.2008.]

***]

3A. [ Retrospective notification [Added by Punjab Act No. 13 of 1981.]. - Notwithstanding anything contained in this Act.(i) a notification under section 3, may be is issued so as to be effective on and from the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 1981.(ii) the tax payable by virtue of notification referred to in clause (i) for the quarters commencing on the first day of October, 1980, and the 1st day of January, 1981 may be paid within a period of one month from the date of publication of that notification.3B. [ Imposition of tax in lump sum on motor-cycles.- Notwithstanding anything contained in section 3, on and from the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 2000, tax on a motor cycle shall be leviable in lump sum, as may be notified by the State Government on the basis of the price of the motor cycle, subject to the maximum of ten per cent of the value of the motor cycle.3C. Refund of tax in certain cases.- Where an owner of a motor cycle in respect of which tax has been paid in lump sum under section 3-B, ceases to be the resident of the State of Punjab and takes alongwith him such motor cycle or if the ownership of the motor cycle is transferred to a person having residence outside the State of Punjab, then partial refund of the lump sum tax so paid, shall be allowed as hereunder specified :-{\|
SerialNo.	Durationof use after the date of registration of the four wheeledpersonalised motor vehicle.	Amountof refund of tax on four wheeled personalised motor vehicles
1	Lessthan three years.	Sixtyper cent of the amount of tax already paid under section 3-B.
2.	Threeyears or more, but less than six years.	Fortyper cent of the amount of tax already paid under section 3-B.
3.	Sixyears or more, less than nine years.	butTwenty per cent of the amount of tax already paid under section3-B.
4.	Nineyears or more.	Tenper cent of the amount of tax already paid under section 3-B.

3D. Imposition of tax in lump sum on four wheeled personalised motor vehicles.- Notwithstanding anything contained in section 3, on and from the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 2000, tax on a four wheeled personalised motor vehicle shall be leviable in lump-sum, as may be notified by the State Government by notification on the basis of the price of the four wheeled personalised motor vehicle, subject to the maximum of ten per cent of the value of such four wheeled personalised motor vehicle.

3E. Refund of tax paid in respect of four wheeled personalised motor vehicles.- Where an owner of a four wheeled personalised motor vehicle in respect of which tax has been paid in lump sum under section 3-D, ceases to be the resident of the State of Punjab and takes alongwith him such four wheeled personalised motor vehicle or if the ownership of the four wheeled personalised motor vehicle is transferred to a person having residence outside the State of Punjab, then partial refund of the lump sum tax so paid, shall be allowed as hereunder specified:

SerialNo.	Durationof use after the date of registration of the four wheeledpersonalised motor vehicle.	Amountof refund of tax on four wheeled personalised motor vehicles
1.	Lessthan three years.	Sixtyper cent of the amount of tax already paid under section 3-D.
2.	Threeyears or more, but less than six years.	Fortyper cent of the amount of tax already paid under section 3-D.
3.	Sixyears or more, but less than nine years.	Twentyper cent of the amount of tax already paid under section 3-D.
4.	Nineyears or more.	Tenper cent of the amount of tax already paid under section 3-D.]

13F. [ Levy of special road tax. [Inserted by Punjab Act No. 22 of 1993.]- (1) In addition to the tax levied under section 3, on and from the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 1993, and subject to the rules made by the Government under this Act, there shall be levied and paid to the Government, a special road tax on transport vehicles at the rates as may be specified by the Government but not exceeding the rates specified in Schedule 'A' to this Act.

(2)The rates of the special road tax as may be specified under subsection (1), in respect of stage carriages shall be applicable to and charged on the entire distance permitted to be covered.

(3)Where a transport vehicle is plied without a valid permit or if it is in any other mariner not authorised by the permit to be plied, there shall be levied and paid to the Government further special road tax in addition to the tax payable under sub-section (1), on such vehicle at the rates as may be specified but not exceeding the rates specified in this behalf in Schedule 'A' to this Act.

(4)Where a transport vehicle registered in a State other than the State of Punjab, enters the State of Punjab, the special road tax shall become chargeable, on such entry in the prescribed manner.Explanation.- For the purpose of special road tax levied under this Act, transport vehicle shall include non-transport vehicle when used as transport vehicle by the owner.]|}

4. Obligation of persons keeping motor vehicles to make declaration and to pay tax

.- (1) Every person who keeps a motor-vehicle for use shall fill up and sign a declaration in the prescribed form, stating the prescribed particulars, and shall deliver the declaration as filled up and signed by him to the licensing officer before the 30th day of April, 1995, or if such person commences to keep the motor-vehicle for use after the 10th day of April, 1925, then before the expiration of 21 days from the day of his commencing to keep the motor-vehicles for use.

(2)The tax to which he appears by such declaration to be liable shall be paid by the person keeping the motor vehicle, if for the first quarterly period before the 30th day of April, if for the second quarterly period before the 31st day of July, if for the third quarterly period before the 31st day of October, and if for the fourth quarterly period before the 31st day of January:Provided that if such person commences to keep the motor vehicle for use, after the 10th day of April, 1925, he shall pay the first instalment due before the expiration of 21 days from the day of his commencing to keep the motor-vehicles for use.

(3)Every person who owns any motor-vehicle which is let for hire, shall, for the purposes of this Act, be deemed to be the person who keeps the motor- vehicle for use.

4A. [ Obligation to make declaration in respect of transport vehicles to pay special road tax. [Inserted by Punjab Act No. 22 of 1993, Section 4.]

(1)In respect of a transport vehicle an owner shall also be required make declarations in the prescribed form stating the prescribed particulars.]

(2)[ The tax payable under section 3 in respect of a transport vehicle shall be paid in the prescribed manner :Provided that unless the manner is prescribed, the amount of tax payable quarterly and monthly shall be one fourth and one twelfth, respectively of the annual rates of tax specified in the Schedule.] [Substituted by Punjab Act No. 7 of 2008, dated 18.1.2008.]

5. Obligation to make additional declaration and to pay further tax.

- Whenever any person, who has delivered a declaration under the preceding section becomes liable to an additional tax by reason of his keeping a greater number of motor-vehicles for use than he has stated in the declaration or by reason of any change in the character of any motor-vehicle kept by him for use, he shall fill up and sign an additional declaration specifying with reference to such liability the particulars required by the preceding section. Such persons shall deliver the additional declaration so filled up and signed and pay such additional tax as by the last mentioned declaration appears to be payable by him to the licensing officer before the expiration of 21 days from the day of his becoming so liable as aforesaid:Provided that when payment is made of addition tax by reason of any change in the character of any motor-vehicles, an allowance shall be made for the tax already paid.

5A. [ Obligation on revision of rates of tax.] [Inserted by Punjab Act No. 22 of 1993, Section 6.]

- If as a result of revision of rate of tax as may be specified under Section 3 of Section 3-F, a motor vehicle or a transport vehicle, as the case may be, in respect of which tax has been paid, becomes liable to tax at a higher rate the owner or any person having possession or control of the motor vehicle or transport vehicle, as the case may be , shall, within the time allowed for payment of tax for the following year or quarter or month thereof, as the case may be, pay additional tax of sum which is equal to the difference between the tax already paid and the tax which becomes payable at the higher rate due to such revision in respect of such vehicles for the remainder of the complete current month of the quarter or the year, as the case may be, and the Licensing Officer shall not issue a fresh [tax clearance certificate] [Substituted 'token' by Punjab Act No. 7 of 2008, dated 18.1.2008.] in respect of such vehicle until such amount of tax has been paid.

6. Service of special notice to make declaration and to pay tax.

- The licensing officer may direct a special notice to be served upon any person requiring such person to fill up, sign and deliver to the officer named in such notice, a form of declaration, to be left with such notice, stating whether such person is or is not liable to the payment of any tax and to pay the tax to which he appears by such declaration to be liable to the person named therein before the expiration of 14 days from the date of the service in such special notice.

7. Grant of licence

- Every licensing officer shall grant and deliver to every person who pays to him the first instalment of tax due, a licence in which shall be specified the particulars of the tax paid, with any other particulars that may be prescribed. The licence shall be dated on the day of granting the same and shall expire on the 31st day of March, next following.

7A. [ Owner to furnish security. [Substituted by Punjab Act No. 22 of 1993, Section 7.]

(1)The Licensing Officer, for the proper realisation of tax levied under this Act, shall after giving an opportunity of being heard, required any owner of the transport vehicle to deposit as security an amount not exceeding fifty thousand rupees in the prescribed manner where such an owner make a default in the payment of tax under this Act for a continuous period of two months or more.

(2)Where the security furnished by an owner of a transport vehicle under sub-section (1) is the form of a surety bona and the surety becomes insolvent or is or is otherwise incapacitated or dies or withdraws, such owner shall within fifteen days of the occurrence of any of the aforesaid events, inform the Licensing Officer and shall within thirty days of such occurrence, furnish a fresh surety bond.

(3)The Licensing Officer may, by an order in writing for good and sufficient cause and after giving the owner a reasonable opportunity of being heard forfeit the whole or any part of the security furnished by such owner for realising any amount of tax, interest or penalty payable by him under this Act.

(4)Where by reason of an order under sub-section(3), the security furnished by such owner is rendered insufficient, he shall make up the deficiency in such manner and within such time as may be prescribed.

(5)The Licensing Officer may, on an application by such owner release the security furnished by him or any part thereof, if the same is no longer required to be retained for the purpose of this Act.

7B. Maintenance of Accounts and determination of tax.

(1)An owner of a transport vehicle may be required to maintain such accounts as may be prescribed and to submit the same to the Licensing Officer, as and when required.

(2)If the Licensing Officer is satisfied that tax not been correctly paid or the owner has not furnished declaration as provided in sub-section (1) of Section 4-A or has given inaccurate particulars in the declaration, he shall, after giving the owner a reasonable opportunity of being heard, proceed to determine the amount of tax due and recover the same.

7C. Re-determination of tax.

(1)If in consequence of an information, the Licensing Officer discovers that the tax due from the owner has been under determined or escaped determination in any year, the Licensing Officer, may, at any time within ten years following the close of the year for which re-determination is to be made and after giving the owner a reasonable opportunity in the prescribed manner of being heard, proceed to re-determine the tax payable.

(2)The Licensing Officer, may, at any time, within one year from the date of any order passed by him and subject to such conditions as may be prescribed rectify any clerical or arithmetical error apparent from the record.]

8. [ Offences and Penalties] [Substituted by Punjab Act No. 22 of 1993, Section 8.]

(1)Whoever :

(a)keeps in his possession or control any motor vehicle, in the State, without having paid the amount of tax due in accordance with the provisions of this Act in respect of such vehicle or keeps the motor vehicle for use without having proper licence or furnishes a declaration under Section 4 or Section 4-A wherein the particulars required by or under this Act to be furnished, are not fully and truely stated; or

(b)fails to stop the motor vehicle when required to do so by the said Officer or obstructs any officer in the exercise of the powers conferred by Section 14-B, shall on conviction be punishable with fine, which may extend to a sum equal to twice the average monthly tax payable, in respect of such vehicle, or rupees five thousand, whichever is more.

(2)Whenever, the Licensing Officer determines or re-determines the tax in respect of a transport vehicle under Section 7-B or in respect of an owner of motor vehicle under Section 7-C, as the case may be, which such owner was liable to pay, and has not paid, the Licensing Officer, may, after giving an opportunity of being heard, also direct that such owner shall pay in the prescribed manner by way of penalty, a sum not exceeding five times the amount of tax so assessed subject to a minimum of five thousand rupees.

(3)If a person (a) fails to furnish a declaration in accordance with the provisions of this Act, or (b) furnishes a declaration wherein particulars prescribed to be therein, are not fully and truly stated, the Licensing Officer may after making such enquiry, as he deems fit and after hearing the persons, if he desire to be heard, impose on such person any tax or additional tax for such quarterly period or periods, as the Licensing Officer may find that such person is liable to pay under the provisions of this Act and may also impose a penalty, which may extend to twice the amount of the tax to which he is found liable.

(4)Whoever contravenes or fails to comply with any of the provisions of this Act, or the rules made thereunder or any order or direction, made or given thereunder, in respect of tax liable on transport vehicle shall be liable to imposition of penality not exceeding five thousand rupees but not less than one thousand rupees :Provided that before imposing such penalty a reasonable opportunity of being heard shall be given to the person concerned.

(5)Whoever contravenes any of the provisions of this Act, or any rules, made thereunder, and no penality is provided for such contravention, shall on conviction be punishable with a fine, which may extend to five hundred rupees and in the event of such person, having previously been convicted of an offence under this Act, or the rules made thereunder, with fine which may extend to one thousand rupees.

(6)[ If air condition system, fitted in any big bus, is found to be not in working condition while plying on the permitted route, the owner or the driver thereof shall be liable to pay penalty of rupees ten thousand.] [Added by Punjab Act No. 7 of 2008, dated 18.1.2008.]

9. Compounding of Offences.

- Where an offence under this Act has been committed, such an offence may at any time before conviction. be compounded by any officer of the Transport Department not below the rank of Assistant District Transport Officer authorised by the Commissioner in this behalf, after accepting by way of composition thereof, a sum of money not exceeding such amount, as may be prescribed, together with the amount to tax, if any, which may be due from the person committing the offence. Such composition shall have the effect of discharging such person from liability for the offence and no further proceedings shall be taken or continued against him in respect of the offence so compounded.]

10. Recovery of tax or additional tax imposed under section 8 or section 9.

- Any tax or additional tax imposed under the provisions of section 8 or section 9 may be recovered in the manner provided in section 11 for the recovery of an arrear of tax.

11. Recovery of an arrear of tax.

- When a person neglects or refuses to pay an instalment of tax within one month from the expiration of period fixed for such payment, the licensing officer may forward to the [Commissioner] [Substituted for 'Collector' by Punjab Act No. 22 of 1993, Section 9.] a certificate under his signature specifying the amount of the arrears due from the person, and the [Commissioner] [Substituted for 'Collector' by Punjab Act No. 22 of 1993, Section 9.] on receipt of such certificate shall proceed to recover from such person the amount specified therein as if it were an arrears of land revenue.

11A. Payment of interest.

(1)If an owner fails to pay tax due from him as required under Section 3 or Section 3-F, he shall in a addition to the amount of tax be liable to pay simple interest on the amount of tax due from him at the rate of one and half percent per month from the date immediately following the last date for the submission of declaration as provided in sub-section (1) of Section 4-A till the default continues.

(2)If the amount of tax under Section 3 or Section 3-F or penalty under Section 8 due from an owner is not paid by him within the period specified in the prescribed notice, or, if no period is specified in the notice, within thirty days from the service of such notice, the owner shall in addition to the amount of tax or penalty, be liable to pay simple interest on the due amount of tax or penalty, as the case may be, at the rate of one and a half percent per month from the date following the date on which the period specified in the aforesaid notice or the period of thirty days, as the case may be, expires till the default continues :Provided that where the recovery of any tax or penalty is stayed by an order of a court, the amount of tax or penalty shall, after the order of stay is vacated, be recoverable along with interest at the aforesaid rate on the amount due and such interest shall be payable from the date, the tax or penalty had first become due.

(3)The amount of interest payable under this section shall be calculated by treating part of a month as one month but no interest shall be chargeable if the total amount payable on account of tax or penalty or both is fifty rupees or less and if such an amount is more than fifty rupees but less than one hundred rupees, interest shall be calculated treating such amount to be one hundred rupees.

11B. Power of Licensing Officer to recover tax, interest and penalty.

(1)Without prejudice to the provisions of Section 11, the Licencing Officer may proceed to recover tax, interest or penalty due under this Act, in the prescribed manner, by attachment and sale of the moveable property of the persons liable for the payment thereof.

(2)The Licencing Officer may also recover tax, interest or penalty due under this Act in instalments but he shall not grant more than four equal instalments payable on monthly basis.

11C. [ Liability of transferee of vehicle.] [Inserted by Punjab Act No. 22 of 1993, Section 10.]

(1)If the tax leviable in respect of any motor vehicle remains unpaid by any person liable for payment thereof and any such person, before having paid the tax, has transferred the ownership of such vehicle, or has ceased to be in possession or ownership of such vehicle, the person to whom the ownership of such vehicle has been transferred or the person who has possession or control of such vehicle, shall also be liable to pay the said tax.

(2)Nothing contained in this section shall apply to a person, who has obtained possession or control of such vehicle by purchase in a public tax, interest or penalty except under the orders of a competent courts.

12. [ Appeal.] [Inserted by Punjab Act No. 22 of 1993, Section 11.]

- Any Person aggrieved by an order relating to the determination, re-determination, imposition or recovery of the tax, interest or penalty may, within a period of thirty days from the date of such order, appeal against such order to the Commissioner or if the Commissioner is the officer who passed such order, then to the Government. The appellate order of the Commissioner or the Government, as the case may be, shall be final and conclusive :Provided that no appeal shall be entertained unless it is accompained by a satisfactory proof of payment of tax, interest or penalty or such other amount as is admitted by the appellant to be due from him.

12A. Revision.

(1)The Commissioner, on his own motion, or on application made to him in the prescribed manner, may call for the record of any proceedings, which are pending before or have been disposed of by any other authority subordinate to him under this Act for the purpose of satisfying himself as to the legality or propriety of such proceedings or of any order made therein and may pass such order in relation thereto as he may think fit :Provided that the owner may make such application only within one year from the date of the order required to be revised.

(2)no application under sub-section(1) shall be entertained unless the application is accompanied by a satisfactory proof of the payment of the tax or interest or of the penalty, if any, imposed, as the case may be :Provided that if the Commissioner is satisfied that the owner is unable to pay the tax determined or interest or the penalty, if any, imposed, he may, for reasons to be recorded in writing, entertain the application without the tax or interest or penalty having been paid or after part payment of such tax or interest or penalty :Provided further that if the owner of a motor vehicle has preferred, a revision under this section, the Commissioner, may, on an application in writing from the owner of such vehicle stay the recovery of the disputed amount of tax, interest or penalty or any part thereof, during the pendency of the revision, if the owner furnishes security in such form and in such manner as may be prescribed, for the entire amount for which stay has been prayed for:Provided further that if the recovery of tax, interest or penalty or any part thereof is stayed, under the preceding proviso, then such an amount shall be recoverable with interest at such rate, as may be prescribed, on the amount ultimately found due and such interest shall be payable on such amount from the date the same had become first due.

(3)No order shall be made under this section without giving an owner or any other person interested a reasonable opportunity of being heard.

13. [ Refund and exemption.] [Substituted by Punjab Act No. 22 of 1993, Section 12.]

(1)When any person, who has paid the tax under Section 3 of Section 3-F, proves to the satisfaction of the Commissioner in the prescribed manner that the motor vehicle or the transport vehicle in respect of which such tax has been paid, has not been used for a continuous period of not less than one month since the tax was last paid, he shall be entitled to the exemption in respect of that tax and to the refund of an amount equal to one twelfth of the annual rate of tax paid in respect of such vehicle for each complete month for which such tax has been paid and an endorsement to the effect on the licence shall be made by the licensing Officer.

(2)The Licensing Officer may refund or adjust in the prescribed manner any amount paid in excess of the tax due.

(3)The Government may, by general or special order and subject to such conditions, as may be specified, exempt any person or class of persons from the operation of all or any of the provisions of this Act, if in its opinion, such exemption would promote national or public interest.

(4)Nothing in this Act shall apply to a motor vehicle used solely for the purpose of Agriculture.

14. Bar to jurisdiction of civil and criminal courts in matters of taxation.

- The liability of a person to pay the tax or penalty shall not be determined or questioned in any other manner or by any other authority than is provided in this Act or in rules made thereunder, and no prosecution, suit or other proceeding shall lie against any Government Officer for anything in good faith done or intended to be done under this Act.

14A. Cognizance of offences.

(1)No court inferior to that of a Judicial Magistrate of First Class shall try and offence punishable under this Act.

(2)The court shall not take any cognizance except upon a complaint made by the Licensing Officer in this behalf.

14B. Power to stop, search and seizure.

(1)Any officer of the Transport Department, not below the rank of Assistant District Transport Officer authorised by a general or special order, in this behalf, by the Commissioner, may require the driver of any motor vehicle at any place to stop the vehicle and cause it to remain stationary so long as may be reasonably necessary for the purpose of satisfying himself that the amount of tax due in accordance with the provisions of this Act in respect of such vehicle, has been paid.

(2)Where any tax due in respect of any vehicle has not been paid, any office referred to in sub-section (1), may seize and detain such vehicle and take or cause to be taken such steps as he may consider necessary for the safe custody of the vehicle until it is produced before the Licensing Officer of the area concerned, within a reasonable time or until the tax due in respect of the vehicle is paid :

(3)Any officer of the Department of Transport referred to in sub-section (2), may for the purpose of this Act enter at any time between sun rise and sun set, in any premises, where he has reason to believe that a motor vehicle is kept in contravention of the provision of this Act.

14C. [ Tax Payable by dealer or manufacturer.] [Substituted by Punjab Act No. 22 of 1993, Section 13.]

- If dealer or manufacturer of motor vehicles keeps any such vehicle in his possession, in course of his business as such dealer or manufacturer and such possession is authorised under a trade certificate granted under the Central Motor Vehicles Rules, 1989, he shall pay a tax at the specified annual rate.

15. Power of State Government to make rules.

(1)The State Government may after previous publication make [rules for the purpose of carrying into effect the provisions of this Act.] [For rules see notification No. 7083, dated 16 March, 1925, Punjab Gazette, 1925, Part I, Page 177 No. 8576, dated 18th March, 1920 Gazette, 1926, Part I, and No. 18617, dated 14th June, 1926, Punjab Gazette, 1926. Part I.]

(2)In particular and without prejudice to the generality of the foregoing power, the State government may make rules for all or any of the following purposes, namely:

(a)to prescribed the form of any declaration, licence, certificate or special notice and the particulars to be stated therein,

(b)to prescribe the officers by whom any duties are to be performed and the area in which they shall exercise their authority,

(c)to provide for the total or partial exemption for a limited period from liability to taxation in respect of any motor-vehicle brought into [Punjab] [Substituted by Adaptation of Laws Order, 1950, for 'East Punjab'.] by person making only a temporary stay in [Punjab],

(d)to regulate the method of assessing and recovering the tax,

(e)to regulate the manner in which special notices may be served,

(f)to regulate the extent to which licenses may be transferred,

(g)to regulate the manner in which exemptions or refunds may be claimed and granted,

(h)to regulate the manner in which appeals may be instituted and heard,

(i)[ to require that no motor-vehicle shall be used in the State unless a token is displayed thereon indicating that the tax has been duly paid or that the owner of the vehicle is entitled to exemption] [Inserted by Punjab Act 2 of 1940.],

(j)to prescribe the form of token and the manner in which they shall be displayed,

(k)to provide for the issue of token and its duplicate.

[16. Delegation of Power. - The Commissioner may by general or special order in writing delegate its power of hearing an appeal or revision to any person not below the rank of Deputy State Transport Commissioner.] [Substituted by Punjab Act No. 22 of 1993, Section 15.]

17. [ Exemptions to certain vehicles. [Added by Punjab Act No. 7 of 2008, dated 18.1.2008.]

- Notwithstanding anything contained in this Act, any transport vehicle or non-transport vehicle owned by a State Government or the Central Government, and not used for any commercial purpose, shall be exempted from the tax.

18. Tax on residuary vehicles.

- The tax on categories of motor vehicles, not enumerated and covered in the categories of the motor vehicles, specified in the Schedule, shall be levied at such rate, as may be determined by the State Government from time to time, but not exceeding the maximum limit of rupees ten lacs.][Schedule] [Substituted by Punjab Act No. 7 of 2008, dated 18.1.2008.](See Section 3)

Serial No.	Categories of Motor Vehicles	Maximum rate of lump sum Tax
1	Motor Cycle or Motor Car	20% of the value of the motor cycle or motorcar
	(a) In case of re-registration of motor cycleor motor car :—
	(i) Less than three years 95% of the tax of newmotor cycle or motor car
	(ii) Three years or more, but 75% of the tax ofnew motor less than six years cycle or motor car
	(iii) Six years or more, but less 55% of thetax of new motor than nine years -cycle or motor car
	(iv) Nine years or more 35% of the tax of newmotor cycle or motor car
	(b) In the case of transfer of ownership ofmotor cycle or motor car already registered in the State ofPunjab	(a) 50% of one time tax payable at the time ofregistration-
		(b) No additonal tax shall be levied in case oftransfer of ownership owing to death or transfer to insurancecompany for settlement of claim
		(c) For vehicles registered in or outside theState of Punjab or the vehicles, disposed of by Military onwhich lump sum tax.was not payable earlier, lump sum tax shallbe arrived at by reducing the amount of tax as computed above,at the rate of 5% per-financial year or part thereof up to 10years from the date of registration, but amount of lump sum taxnot to exceed Rs. 75,000/- after 10 years
2	Omni Bus registered in the State of Punjab	Rs. 10,000/- per seat per annum
3	Camper Van/Trolley for private use :-
	(a) Purchased as chassis	50% of the cost of chassis, but subject to themaximum of Rs. 2,50,000/-
	(b) Purchased with complete body	40% of the cost of the chassis, but subject tothe maximum of Rs. 2,50,000/-
4	Vehicle fitted with equipments like riggenerator or compressor, crane mounted vehicle, fork lift, towtrucks, break down van, recovery vehicles, tower wagons, treetrimming vehicles or any other non-transport vehicles, notcovered under any category :-
	(a) Purchased as chassis	50% of the cost of chassis, but subject to themaximum of Rs. 2,50,000/-
	(b) Purchased with complete body	40% of the cost of chassis, but subject to themaximum of Rs. 2,50,000/-
5	Other Transport Vehicles like Dumper, Loader,Camper Van/ Trolleys, Tippers, Cash Van, Mobile Canteen, HaulPack Dumpers, Mobile Workshops, Ambulance, Animal Ambulance,Fire Tenders, Snorked Ladders, Auxiliary Trolleys and FireFighting Vehicles, Hearses, Mail Carrier, Mobile C:inic/X-rayvans/Library vans :—
	(a) Purchased as chassis	50% of the cost of chassis, but subject to themaximum of Rs. 2,50,000/-
	(b) Purchased with complete body	40% of the cost of chassis, but subject to themaximum of Rs. 2,50,000/-
6	Tax on Vehicles under the possession AnnualRate of Tax of Manufactures/Dealers :—
	(a) Two wheeled vehicles	Rs. 10,000/- for every 100 vehicles or partthereof
	(b) Three/Four wheeled vehicles	Rs. 20,000/- for every 50 vehicles or partthereof Rate of Tax per vehicle
7	Tax on temporarily registered vehicles/chassis passingthrough the State of Punjab :—
	(i) Motor car, Tractor, Omnibus with seating capacity up to10, but excluding the driver and or three wheeled vehicles	Rs. 2,000/-
	(ii) Any other motor vehicle, not covered under above (i)	Rs. 15,000/-
	(iii) Chassis of Motor Vehicle	Rs. 10,000/-
8	Contract Carriage :—
	(a) Maxi Cab	Rs. 10.000/-
	(b) Motor Cab	Rs. 10,000/-
	(c) Auto Rickshaws :
	(i) up to three seats excluding driver	60% of the value of the auto rickshaw
	(ii) exceeding three seats, but not exceeding six seatsexcluding driver	Rs. 30,000/-
9	Goods Vehicles
	Gross vehicle weight :-	Maximum rate of tax per annum in rupees
	(a) Not exceeding 1.2 tonnes	Rs. 30,000/-
	(b) Exceeding 1.2 tonnes, but not exceeding 6 tonnes	Rs. 40,000/-
	(c) Exceeding 6 tonnes, but not exceeding 16.2 tonnes	Rs. 50,000/-
	(d) Exceeding 16.2 tonnes, but not exceeding 25 tonnes	Rs. 80,000/-
	(e) Exceeding 25 tonnes	Rs. 1,50,000/-
10	Tractor with Trolley used for commercial purpose within theradius of 25 Km. from the place of permit holder's residence	Rs. 20,000/-
11	Stage. Carriage	Maximum rate of Tax per Km. per vehicle per day in rupees
	1. Big Buses :-
	(a) Ordinary Buses	Rs. 20/-
	(b) Ordinary H.V. AC Buses (3x2 Seats)	Rs. 15/-
	(c) Integral Coach (2x2 Seats) Buses	Rs. 10/-
	2. Mini Buses	Rs. 1,50,000/- per annum
12	Tourist Permit Vehicles :—	Maximum rate of Tax per seat per annum in rupees
	(i) Motor Cab	Rs. 10,000/-
	(ii) Maxi Cab	Rs. 10,000/-
	Tourist Buses (Seating Capacity)	Maximum rate of Tax per annum in rupees
	(i) 13 to 20 seats	Rs. 6,00,000/-
	(ii) 21 to 30 seats	Rs. 9,00,000/-
	(iii) 31 to 35 seats	Rs. 10,50,000/-
	(iv) 36 seats and above	Rs. 13,50,000/-
	13 Vehicles plied on contract carriage permits or on AllIndia Tourist Permits or on any other similar permits registeredin any State other than the State of Punjab, when entering theState of Punjab :—	Maximum rate of Tax per day in rupees
	Motor Cabs	Rs. 3,000/-
	Maxi Cabs	Rs. 6,000/-
	Ordinary Buses	Rs. 20,000/-
	Deluxe Buses	Rs. 30,000/-
	Air-conditioned Buses	Rs. 40,000/-
14	Omni Bus registered in any State other than the State ofPunjab, when entering and plying in the State of Punjab	Rs. 1,000/- per day
15	Private Service Vehicles :—	Maximum rate of Tax per annum in rupees
	(a) Vehicles used for trade and business	Rs. 4,50,000/-
	(b) Vehicles used by Educational Institutions
	(i) for school vehicles	Rs. 3,00,000/-
	(ii) for college vehicles and other institutional vehicles	Rs. 4,00,000/-

[* * * * * * * * * * * * * Schedule] [Omitted by Punjab Act 11 of 1954.]NotificationThe 14th June, 1982No. S.O./P.A.4/24/S. 3/82. - In supersession of Government of Punjab, Department of Transport, Notification No. S.O. 50/P.A.4/24/S.3/71, dated the 10th November, 1971 and in exercise of the powers conferred by sub-section (I) of section 3 of the Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act No. 4 of 1924) and all other powers enabling him in this behalf, the Governor of Punjab is pleased to direct that with effect from the quarterly period commencing on the first day of July, 1982, there shall be levied a tax on every motor vehicle at the rate specified against each in the Schedule given below, namely :-

1	Motor Cycles (Including motor scooters and cycles withattachment for propelling the same by mechanical power, notexceeding 8 cwt, in weight unladen -
	(b) Bicycles exceeding 200 lbs. in weight unladen	62.5
	(d) Tricycles	62.5
3	Vehicles used solely in the course of trade and industry forthe transport of goods (including tricycles weighing more than 8cwt unladen)
	(b) Vehicles other than such electrically propelled vehiclesas aforesaid but not exceeding 12 cwt. in weight unladen;	207
	(d) Vehicles exceeding one ton, but not exceeding two tonsin weight unladen;	660
(f) Vehicles exceedings 3 tones but not exceeding 4 tones inweight unladen;	1200
	(h) Vehicles if used for drawing a trailer, in addition foreach trailer;	proved that two or two or more vehicles shall not bechargeable under this clause with respect to the same trailer;
	(ii) Tram Cars;	18.75
5	(i) stage carriages plying for hire and used for thetransport of preesengers, excluding the driver and conductor;	500.00 (per seat subject to a maximum of Rs. 35000.00)
6	Motor Vehicles other than those liable to tax under(foregoing provisions of this schedule having a seating capacity
	(b) more than one person, but not more than three persons;	117.2
	(d) more than four, for every additional seat	39.05

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