Section 3(2) in Andhra Pradesh Motor Vehicles Taxation Act, 1963
(2)The notification issued under sub-section (1) shall specify the class of motor vehicles on which, the rates for the periods at which, and the date from which, the tax shall be levied :Provided that the rates of tax shall not exceed the maximum specified in Column (2) of the First Schedule in respect of the classes of motor vehicles fitted with pneumatic tyres specified in the corresponding entry in Column (1) thereof; and one and a half times the said maximum in respect of such classes of motor vehicles as are fitted with non-pneumatic tyres.[Provided further that in the case of motor cycles with or without attachment, invalid carriages, the tax shall be levied at the rates specified in the Third Schedule.] [Substituted by Act No. 11 of 2010, dated 30.7.2010.][Provided also that in the case of Construction Equipment vehicles including Road Rollers, the rate of tax shall be levied at the rates specified in the Fourth Schedule.] [Substituted by Act No. 11 of 2010, dated 30.7.2010.][Provided also that in the case of three or four wheeler motor vehicles including Motor Cars coming under non-transport category, omni buses upto a seating capacity of (10) ten persons in all, new Motor Cabs and the Motor Cabs of other States that are entering into the rolls of this State by way of change of address or transfer of ownership, the tax shall be levied at the rates specified in the Sixth Schedule:Provided also that Non-Transport Vehicles meant for carrying persons, owned by companies/Institutions/Societies/Organisations upto a seating capacity of (10) ten in all and second or more personalized vehicles upto a seating capacity of (10) ten in all owned by an individual, the tax shall be levied at the rates specified in the Seventh Schedule.] [Substituted by Act No. 11 of 2010, dated 30.7.2010.][Provided also that in the case of two to four wheeler motor vehicles coming under non-transport category, not exceeding 2286 kgs. in unladen weight and Omni Buses with seating capacity of (8) eight persons in all but not exceeding (10) ten persons in all owned by institutions, organization, companies or societies and in case of second and subsequent two to four wheeler motor vehicles coming under non-transport category not exceeding 2286 kgs in unladen weight and Omni Buses with seating capacity of (8) eight persons in all but not exceeding (10) ten persons in all, owned by an individual, the tax shall be levied at the rates specified in the Sixth Schedule.] [Inserted by Act No. 17 of 2008, w.r.e.f. 2-1-2008. ] [and for the remaining period in respect of E-rickshaw and E-cart which are battery operated vehicles, the tax shall be levied at the time of registration at the rates specified in the Eighth Schedule.] [Added by Act No. 27 of 2018, dated 19.10.2018.][Provided also that in case of Auto-rickshaws with seating capacity upto four in all, and light goods vehicles upto 3,000 (Three thousand) Kgs., in laden weight, the tax shall be levied at the rates specified in the Ninth Schedule.] [Added by Act No. 27 of 2018, dated 19.10.2018.][Provided also that in respect of Motor Vehicles operated with Battery/compressed Natural Gas/Solar Energy, no tax shall be levied for a period of five years from the date to be notified.] [Inserted by A.P. Act No. 32 of 1997 w.e.f. 20-4-1998 vide G.O.Ms.No. 81 Tr. R&B dated 17-4-1998.]
