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[Cites 0, Cited by 0] [Section 30] [Entire Act]

State of Uttar Pradesh - Subsection

Section 30(3) in Uttar Pradesh Motor Vehicles Taxation Act, 1997

(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.