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State of Tamilnadu- Act

Tamil Nadu Motor Vehicles Taxation Rules, 1974

TAMILNADU
India

Tamil Nadu Motor Vehicles Taxation Rules, 1974

Rule TAMIL-NADU-MOTOR-VEHICLES-TAXATION-RULES-1974 of 1974

  • Published on 1 April 1974
  • Commenced on 1 April 1974
  • [This is the version of this document from 1 April 1974.]
  • [Note: The original publication document is not available and this content could not be verified.]
Tamil Nadu Motor Vehicles Taxation Rules, 1974Published vide Notification No. G.O. Ms. No. 816, dated 1st April 1974 - No. Sro A-III (a)/74G.O. Ms. No. 816. - In exercise of the powers conferred by sections 4, 5, 8, 13, 15 and sub-section (1) of section 24 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), the Governor of Tamil Nadu hereby makes the following rules:-

1. Short title extent and commencement.

(a)These Rules may be called the Tamil Nadu Motor Vehicles Taxation Rules, 1974.
(b)They extend the whole of the State of Tamil Nadu.
(c)They shall come into force on the 1st April 1974.

2. Definitions.

- In these rules, unless there is anything repugnant in the subject or context, -
(a)"Act" means the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974).
(aa)[ "Cost of Vehicle" means the total price paid at the time of purchase as ascertained from the authorised dealer or manufacturer as the case may be. [Sro A-38(d)/03: G.O. Ms. No. 650, Home (Transp.), dated the 31st July 2003.]
and in the case of vehicle imported from outside India, it means the total price as evidenced from the bill of entry for home consumption.]
(b)"Government" means the Government of Tamil Nadu.
(c)"Motor Vehicles Act" shall have the same meaning as defined under sub-section (5) of section 2 of the Act.
(d)"Passenger" for the purposes of these rules means "passenger" as defined in the Tamil Nadu Motor Vehicles Rules, 1940.

3. [ Motor Vehicles deemed to be kept for use in the State of Tamil Nadu. [Substituted by SRO A-14 of 1994.]

- For the purpose of sub-section (1) of section 3 of the Act, a motor vehicle shall be deemed to be kept for use in the State of Tamil Nadu -
(a)In the case of non-transport vehicle and transport vehicle exempted from permit under sub-section (3) of section 66 of the Motor Vehicles Act, so long as the registration of the vehicle remains on the records of any registering authority of this State without having been transferred to the records of the registering authority of any other State under the provisions of sub-section (2) of section 47 or section 49 of the said Act;
(b)in the case of non-transport vehicle and transport vehicle exempted from permit under sub-section (3) of section 66 of the Motor Vehicles Act registered in any other State, if it remains in this State for a period exceeding four weeks;
(c)in the case of transport vehicle other than those referred to in clauses (a) and (b) above, so long as the vehicle is covered by permit or counter-signature of permit issued by any transport authority in this State or covered by permit granted in any other State and valid in this State by virtue of rules made under clause (x) of sub-section (2) of section of the Motor Vehicles Act:
Provided that imported vehicles acquired by the State Trading Corporation of India and kept in its godown for resale shall not be deemed to be kept for use in this State.Provided further that a vehicle which is seized and detained by any Court or Government or authority empowers to seize or detain shall not be deemed to be kept for use in this State and such seizure or detention shall be certified by such Court or Government or authority.
(d)[ The imported vehicles acquired by the State Trading Corporation and kept in its godowns for resale shall not be deemed to be kept or used in this State, provided that these vehicles shall not be put on public road use as motor vehicles under any circumstances till the ownership of such vehicle is changed.]
(e)[ a vehicle which is seized and detained by any Court or Government Department who are empowered for use in this State, and such seizure or detention shall be certified by such Court or Government Department or other authority subject to Physical Verification Report on such vehicle by the Transport Department Officials on the non-use of the vehicle in public road during the period of seizure or detention.] [Substituted by G.O. Ms. No. 636, Home (Transport I), dated the 16th April 1996 (SRO A 66/96).]
(f)[ a vehicle which is seized and detained by any financial institution owned by the Government shall not be deemed to be used or kept for use in this State and such seizure or detention shall be certified by that financial institution of the Government specifying the duration of such detention and subject to Physical Verification of such vehicle by the Transport Department Officials on the non-use of the vehicle in public road during the period of detention;] [Substituted by G.O. Ms. No. 636, Home (Transport I), dated the 16th April 1996 (SRO A 66/96).]
(g)a vehicle met with an accident and issued with CFX Notice by the Transport Department Officials subject to the revocation of the same by the common authority of the Transport Department shall not be deemed to be used or kept for use in this State.
(h)a vehicle which is dismantled and sold as scrap, subject to the prior permission obtained from the competent authority before dismantling and selling as scrap and also subject to the certificate of non use of the vehicle on public road issue by the officials of the Transport Department shall not be deemed to be used or kept for use in this State;
(i)a vehicle which is reportedly involved in a theft case, subject to the certificate issued by the Police department shall be deemed to be used or kept for use in this State; and
(j)a vehicle for which permission as required under sub-rule (6) of rule 172 of the [Tamil Nadu Motor Vehicle Rules, 1989, was obtained from the concerned transport authority shall not be deemed to be used or kept for use in this State.] [Substituted by G.O. Ms. No. 636, Home (Transp. I), dated the 16th April 1996 (SRO A 66/96).]]

3A. [ Mode of payment of tax. [Inserted by G.O. Ms. No. 1459 Home (Transp. I) dated 19-8-92: SRO A 127/92.]

- [(1) The tax levied under section (4) of the Act shall be paid by cash or crossed bank draft or crossed bankers cheque or through Indian postal orders].
(2)The tax levied under Section 6 of the Act shall be paid in the following manner, namely:Table
(1) At check posts and at the time of checkingthe vehicle by cash of bank draft or bankers cheque in thecase on non-transport vehicles.
(2) In other case by crossed bank draft or bankers cheque in thecase of transport and non-transport vehicles.
Provided in the case of departments and undertakings of the State Government and Central Government, the tax levied under Sections 4 and 6 of the Act may also be paid by means of cheque [drawn on any branch of a bank which is within the jurisdiction of the Regional Transport Officer concerned] [Added by G.O. Ms. No. 506, Home (Transp.) dated 20-3-1991: SRO A 75/91.] and the grant of licence on its basis shall not absolve the department/undertaking of the liability to pay penalty under rule 8 in the case of the cheque is returned by the bank without realisation for any reason whatsoever.]

3B. [ Mode of Payment of Green Tax. [Inserted by G.O. Ms. No. 650 Home (Transp. I), dated the 31st July 2003 (SRO A 38(d)/103).]

- The tax levied under section 3-A of the Act shall be paid by cash or crossed bank draft or crossed bankers cheque.]

4. Authorities competent to fix tax.

- The officers mentioned in column (1) of the table below shall be the authorities competent to assess the tax payable in respect of the motor vehicles specified in column (2) thereof in their respective jurisdiction.Table
(1) Regional Transport Officer Non-transportvehicles and transport vehicles other than those covered bypermits issued by the State Transport Authority.
(2) Joint Regional Transport Officer
(3) Personal Assistant to the Regional TransportOfficer.
Secretary to State Transport Authority,Assistant Secretary to State Transport Authority. Transport vehicles covered by the permits issuedby the State Transport Authority and transport vehicles of otherStates having counter-signature in Tamil Nadu.

5. [ Recording of certificate of registration. [Substituted by G.O. Ms. No. 748 Home (Transport I), dated the 2nd April 1981 (SRO A 120/81).]

(a)In the case of transport vehicles, the assessing authority under rule 4 shall record in the certificate of registration, the amount of tax payable and also the place at which the tax so assessed shall be paid.
(b)The owner of a transport vehicle shall, whenever there is variation of the conditions of permit covered by such vehicle involving alteration of the seating capacity of such vehicle or change in the classification of service or change in the weight laden in respect of goods vehicle or whenever there is any general increase of tax, make an application with the certificate of registration to the tax assessing authority concerned for recording the amount of tax payable in respect of that vehicle.
(c)Notwithstanding anything contained in sub-rules (a) and (b) above, the difference of tax payable, if any, consequent on the recording of the amount of tax payable by the assessing authority shall be paid from the date on which the variation of condition of the permit is given effect or the date of general increase of tax, as the case may be, whether or not the tax so levied is recorded in the certificate of registration.]

6. Form of licences.

- The licences and certificate referred to in sub-section (1) of section 5 and section 6 of the Act shall be as specified in the Schedule to these rules.

7. Period within which the tax shall be paid.

- The tax due under the Act in respect of the class of vehicle specified in the column (1) of the Table below and kept or used in the State of Tamil Nadu shall be paid either before or within such period mentioned in the corresponding entries in column (2) thereof.[Table] [Substituted by G.O. Ms. No. 1321, Home (Transport I), dated the 29th September 1999 (SRO A 78/99).]
Class of Vehicles Period
1 2
(i) Invalid Carriages 1st to 10th April of every year in the case ofannual tax and 1st to 30th April in the case of payment of lifetime tax
(ii) Motor Cycles including Tri-cycles andscooters
(iii) Motor cars including trailers attached tomotor cars.
(iv) Omni buses not covered by contract carriagepermits
(v) Transport Vehicles Not less than 7 days prior to the commencementof the quarter or half-year or annual, as the case may be, up toand inclusive the 15th May, 14th August, 14th November and 14thFebruary every year, respectively.
Explanation. - In respect of newly registered motor vehicles, life time tax shall be paid at the time of registration.
(2)In respect of motor vehicles purchased at any time [within the quarter, half-year] [Substituted by G.O. Ms. No. 1717 Home (Transport I), dated the 30th November 1993 (SRO A 177/93).] or year and in case of vehicles other than non-transport vehicles brought to this State on purchase, tax shall be paid within three days from the date of registration of the vehicle or from the date on which delivery was taken, whichever is later.
(3)[ In respect of motor vehicles falling under [Home Departments notification No. II (2)/H.O./47 85/89, dated 20th July 1989,] [SRO A 117/85.] the tax shall be paid on or before the day on which the vehicle is to be put on road.]

8. [ Penalty for non-payment of tax within the time prescribed. [Substituted by G.O. Ms. No. 1717 Home (Transport I), dated the 30th November 1993 (SRO A 177/93).]

(1)If the tax due under sub-section (1) of section 3 of the Act, in respect of a Motor Vehicle has not been paid within the period specified in sub-rule (1) of Rule 7 or by an order issued under the proviso the said sub-rule (1) the registered owner or the person having possession or control thereof shall pay a penalty under section 15 of the Act [as specified in Table 1 in relation to the payment of quarterly tax, in]Table 2 in relation to the payment of half-yearly tax and in Table 3 in relation to the payment of annual tax.Table 1
Period Amount of penalty
1 2
(1) Within 15 days after the expiry of theperiod stipulated as per section 8 of the Act. One-fourth of the quarterly tax or any part ofsuch tax remaining due.
(2) Beyond 15 days and within 45 days after theexpiry of the period stipulated as per section 8 of the Act. One-half of the quarterly tax or any part ofsuch tax remaining due.
(3) Beyond 45 days after expiry of the periodstipulated as per section 8 of the Act. The amount of quarterly tax or any part of suchtax remaining due.
Table 2
Period Amount of penalty
1 2
(1) Within 15 days after the expiry of theperiod stipulated as per section 8 of Act. One-eighth of the half-yearly tax or any part ofsuch tax remaining due.
(2) Beyond 15 days and within 45 days after theexpiry of the period stipulated as per section 8 of the Act One-fourth of the half-yearly tax or any partof such tax remaining due.
(3) Beyond 45 days after the expiry of theperiod stipulated as per section 8 of the Act. One-half of the half-yearly tax or any part ofsuch tax remaining due.
Table 3
Period Amount of penalty
1 2
(1) Within 15 days after the expiry of theperiod stipulated as per section 8 of Act. One-sixteenth of the annual tax or any part ofsuch tax remaining due.
(2) Beyond 15 days and within 45 days after theexpiry of the period stipulated as per section 8 of the Act One-eighth of the annual tax or any part ofsuch tax remaining due.
(3) Beyond 45 days after the expiry of theperiod stipulated as per section 8 of Act One-fourth of the annual tax or any part of suchtax remaining due.

2. If the tax due under sub-section (1) of section 3 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), in respect of motor vehicles, referred to in sub-rule (2) of rule 7 has not been paid within the period prescribed in that sub-rule the registered owner or the person having possession or control thereof, shall pay a penalty under section 15 of the Act as specified in the table below:

[Table] [Substituted by G.O. Ms. No. 1717 Home (Transp. I), dated the 30th November 1993 (SRO A 177/93).]
Period Amount of penalty
1 2
1 Within 15 days after the expiry of the periodstipulated in sub rule (2) of rule 7 of the Tamil Nadu MotorVehicles Taxation Rules, 1974. One-fourth of the tax payable or any part of suchtax remaining due; or one-eighth of the tax payable or any part ofsuch tax remaining due; or one-sixteenth of the tax payable or anypart of such tax remaining due, in respect of quarterly, halfyearly or annual payment respectively.
2 Beyond 15 days and within 45 days after theexpiry of the period stipulated in sub-rule (2) of rule 7 of theTamil Nadu Motor Vehicles Taxation Rules, 1974. One-half of the tax payable or any part of suchtax remained due; or one fourth of the tax payable or any part ofsuch tax remaining due; or one eighth of the tax payable or anypart of such tax remaining due, in respect of quarterly, halfyearly or annual payment respectively.
3 Beyond 45 days after the expiry of the periodstipulated in sub-rule (2) of rule 7 of the Tamil Nadu MotorVehicles Taxation Rules, 1974. The amount of tax payable or any part of suchtax remaining due; or one-half of the tax payable or any part ofsuch tax remaining due; or one-fourth of the tax payable or anypart of such tax remaining due, in respect of quarterly,half-yearly, annual payment respectively" and

3. If the tax due under sub-section (1) of section 3 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) in respect of motor vehicles, referred to in sub-rule (3) of rule 7 has not been paid within the period prescribed in that sub-rule the registered owner or the person having possession or control thereof, shall pay a penalty under section 15 of the Act as specified in the table below.

[Table [Substituted by G.O. Ms. No. 1717 Home (Transport I), dated the 30th November 1993 (SRO A 177/93).]]
Period Amount of penalty
1 2
1 Within 15 days after the expiry of the periodstipulated in sub rule (3) of rule 7 of the Tamil Nadu MotorVehicles Taxation Rules, 1974. One-fourth of the tax payable or any part ofsuch tax remaining due; or one-eighth of the tax payable or anypart of such tax remaining due; or one-sixteenth of the taxpayable or any part of such tax remaining due, in respect ofquarterly, half yearly or annual payment respectively.
2 Beyond 15 days and within 45 days after theexpiry of the period stipulated in sub-rule (3) of rule 7 of theTamil Nadu Motor Vehicles Taxation Rules, 1974. One-half of the tax payable or any part of suchtax remained due; or one fourth of the tax payable or any part ofsuch tax remaining due; or one eighth of the tax payable or anypart of such tax remaining due, in respect of quarterly, halfyearly or annual payment respectively.
3 Beyond 45 days after the expiry of the periodstipulated in sub-rule (3) of rule 7 of the Tamil Nadu MotorVehicles Taxation Rules, 1974. The amount of tax payable or any part of suchtax remaining due; or one-half of the tax payable or any part ofsuch tax remaining due; or one-fourth of the tax payable or anypart of such tax remaining due, in respect of quarterly,half-yearly, annual payment respectively]

9. Impounding of certificate of registration etc. for non-payment of tax.

- Any inspecting officer having reason to believe that a transport vehicle has been or is being used with a permit rendered ineffective under section 18 of the Act, may impound the certificate of registration, the permit and such other documents as he may consider necessary.

9A. [ 1Sale of Vehicle seized and detained under section 18-A of the Act. [Added by G.O. Ms. No. 2678, Home (Transp. I), dated the 14th December 1998 (SRO A 9/89).]

(1)The Regional Transport Officer of the Region, where the motor vehicle is seized or detained, is the authorised officer to sell such seized or detained motor in auction.
(2)
(a)The authorised Officer specified in sub-rule (1) shall issue notice to the registered owner or person in possession of the vehicle, by a registered post with acknowledgement due to produce the proof of tax due in respect of the vehicle within ninety days from the date of seizure and detention of the vehicle informing that failing which the vehicle will be sold in auction and shall intimate the fact of seizure to the authority also in the case of a transport vehicle.
(b)If the tax is not paid, or proof for having paid the tax is not produced within the stipulated ninety days from the date of seizure and detention and after considering the objections, if any received the authorised officer shall proceed to sell the vehicle in public auction, after passing a self contained order.
(c)The authorised officer shall cause a proclamation of the intended sale to be issued in Tamil and other languages stating therein : -
(i)The place and time of sale
(ii)The description of the vehicle intended to be sold.
(iii)The amount of recovery of which the auction is ordered.
(iv)Such other particulars as the authorised officer considers material for a purchaser to know to judge the nature and value of the vehicle.
(d)The proclamation shall be published in a Tamil news paper having wide circulation in the area where the vehicle is detained and the costs of such publication shall be deemed to be cost of the sale. A copy of proclamation shall be affixed on a conspicuous place on the vehicle and on the notice boards of the office of the authorised officer and the office of the Regional Transport Officer by whom the permit was issued in the transport vehicle.
(e)The authorised officer may in his discretion adjourn the sale to a specific day and hour recording reasons for such adjournment, provided that where the sale in adjourned for a longer period than thirty days fresh proclamation shall be made.
(f)Twenty five percent of purchase money shall be paid within seven days from the date of sale, failure of making such payments, the vehicle shall be sold to the next highest bidder.
(g)On payment of purchase money the authorised officer shall issue a receipt for the same and it shall become absolute. He shall also cause the vehicle to be delivered for the owner to the purchaser.
(h)No officer or other person having any duty to perform in connection with the sale under this Act either directly or indirectly bid or acquire or attempt to acquire any interest in the vehicle to be sold.
(i)Where the proceeds of the sale is more than the tax due and the expenses incidentals to the delivery of sale of the vehicles as provided in section 18-A of the Act, the authorised officer, shall return the amount to the registered owner or to the person having possession or control thereof immediately. If the proceed of the sale is less than the tax due and the expenses incidental to the sale of the vehicle, the authorised officer shall furnish certificate of recovery for the deficit amount of the tax due as on arrears of land revenue to the Collector or Revenue Officer of the District where the vehicles owner resides, as laid down under section 16 of the Act.]

10. Additional tax payable in respect of certain vehicles.

(1)If a motor vehicle is so constructed that a trailer may, by partial super-imposition be attached to the vehicle in such a manner that a part of the weight of the trailer is borne by the vehicle, and if the vehicle cannot be used except in conjunction with the trailer, the vehicle and the trailer shall be deemed to be a goods vehicle, and be known as an articulated vehicle.
(2)If such a goods vehicle is provided with more than one such trailer but is so constructed that only one such trailer can be used at a time it shall be deemed to be a goods vehicle with alternative bodies, taxation shall be chargeable in respect of the vehicle in combination with that trailer which has the greatest laden weight and no additional tax shall be chargeable in respect of the spare trailers.

10A. [ Appeal against the order of licensing officer. [Inserted by G.O. Ms. No. 506 Home (Transport I), dated the 20th March 1991 (SRO A 75/91).]

- Where any person is aggrieved by an order of the licensing officer, he may, within thirty days from the date of receipt of such an order appeal to the Deputy Transport commissioner of the zone concerned.]

11. Refund of tax.

- [In the case of a motor vehicle for which tax has been paid for any quarter, half year, or year, or life time as the case may be, but the vehicle has not been used in any public road for a continuous period of not less than one month with the above period, refund of tax paid for such period of non-use shall be made at the rates specified below subject to the provisions contained in rules 12, 14 and 15; and] [Substituted by G.O. Ms. No. 2150, Home (Transport I), dated the 7th October 1989 (SRO A 177/89).]
Particulars as to user of vehicle Rate of refund
1 2
(a) Where the vehicle is not used during anyportion of the quarter or half year or year. Tax paid for the quarter, half year, or year, asthe case may be.
(b) Where the vehicle is not used during anycalendar month or months Number of calendarmonths of non-use X Amount of tax paidNumber of calendar months for which tax waspaid.
(c) Where life time tax is paid and where thevehicle is not used during any continuous period not less thanone month. Number of continuous months of non-usemultiplied by the amount of life time tax paid divided by 120;
[Explanation. - The period of use of a Motor Vehicle on a public road without carrying any passengers, for the purpose of moving it from one Depot to another or one Workshop to another for carrying out repairs shall not be considered as used on any public road and such period may be taken into account for computing the period for which the vehicle has not been used in Public road.] [Added by G. O. Ms. No. 2678, Home (Transport I), dated the 14th December 1998 (SRO A 9/89).]Conditions
(i)Taxation licence shall be surrendered to the proper authority within three days of the date of issue of the licence in the case of refund of tax for the first month of the quarter/half-year/year for which tax was paid, and for any subsequent month or months within three days from the commencement of the month.
(ii)The licence shall be surrendered to the Secretary to the Regional Transport Authority of the region.
(iii)No refund shall be made in case where the tax is paid only after its non-payment has been detected or after a prosecution or other proceeding has been instituted in respect of such non-payment.
(iv)No refund of tax shall be allowed in respect of a vehicle for a period during which it was detained for contravention of any provision of any law by-law, rule or order made thereunder prohibiting or regulating the transport of goods or passengers or persons.
(v)No refund of tax shall be allowed in respect of a transport vehicle for the period during which the vehicle was off the road unless :-
(a)the non-use of the vehicle has been intimated in writing (by Registered post with acknowledgement due) together with the reasons for such non-use and details of the place where the vehicle is garaged on or before the date of stoppage of the vehicle to the Secretary to the Regional Transport Authority of the region.
(b)Registration certificate, tax licence and permit, if any, in respect of the vehicle or where such documents are seized or retained by any authority, a certificate obtained from the concerned authority for having seized or retained the documents, has been surrendered to the Secretary to the Regional Transport Authority of the region on or before the date of stoppage of the vehicle.
(vi)No refund shall be permissible for the non-use of the vehicle for part of a month.
(vii)where tax is paid by mistake or in excess, the tax so paid or collected shall be refunded to the registered owner of the vehicle, on application made to the Regional Transport Authority of the region concerned in writing with a Court fee stamp to the value of Rs. 2 provided such application is made within thirty days of such payment.
Explanation 1. - An application for refund may be preferred to the Secretary to the Regional Transport Authority of the region. The Regional Transport Authority shall be the competent authority to sanction the refund.Explanation 2. - An appeal against the order of the Regional Transport Authority shall lie to the transport Commissioner, Madras, within thirty days, from the date of receipt of the order.

11A. [ [Inserted by G.O. Ms. No. 2150 Home (Transport I), dated the 7th October 1989 (SRO A 177/1989).]

In the case of a non-transport vehicle for which life time tax has been paid, but the vehicle is removed permanently from this State on transfer of ownership or change of address or the registration of the vehicle has been cancelled on account of scrapping during the currency of the life time tax so paid the amount of tax to be refunded shall be the difference between the actual amount of life time tax paid and the amount calculated by multiplying the number of years for which the Motor Vehicle was actually used in the State of Tamil Nadu by the rate of annual Tax prevailed on the date on which refund is applied for. For computing the period of usage, any broken period less than one year shall also be treated as one year.]

12. Application for refund of tax.

- Every application for refund of tax shall be made to the Regional Transport Officer concerned.

13. Authority for refund of tax.

- The Regional Transport officer concerned shall be the authority competent to sanction the refund of tax.

14. Conditions for refund of tax.

- No refund of tax shall be allowed unless the applicant satisfied the following conditions, namely:
(a)Taxation licence shall be surrendered to the Regional Transport Officer concerned within three days from the date of issue of the licence in the case of refund of tax for the first month of the quarter/half year/year for which tax was paid and for any subsequent month or months within three days from the commencement of the month or within a reasonable period thereafter.
(b)The non-use of tax vehicle shall be intimated in writing to the Regional Transport Officer concerned by Registered Post with acknowledgment due together with reasons for such non use and details of the place where the vehicle is garaged on or before the date of stoppage of the vehicle or within a reasonable period and shall thereafter surrender.
(i)in the case of transport vehicles, the certificate of registration and permit; and
(ii)in the case of the other motor vehicles, the tax token and where the documents are seized or retained by any authority, a certificate obtained from the [authority concerned] [Added by G.O. Ms. No. 330 Home (Transp. I), dated the 13th February 1990 (Sro A 36/90).] for having seized or retained the documents.
[Provided that the conditions laid down this rule shall apply to a Motor Vehicle belonging to a S.T.U. subject to the condition that it shall produce an undertaking along with the application for refund that it will produce the documents referred to therein before the disposal of the refund application.] [Added by G.O. Ms. No. 330 Home (Transp. I), dated the 13th February 1990 (Sro A 36/90).]Explanation I. - If any question arises as to whether or not the documents were surrendered within a reasonable period after the specified date, the decision of the refunding authority or the appellate authority as the case may be, shall be final.Explanation II. - In case where the report regarding non-use of the vehicle has actually been given in person and received by the Regional Transport Officer, the fact that non-receipt of such report by Registered Post with acknowledgment due need not be adduced as a ground rejecting the claim for refund of tax.

15. Refund of tax for part of a month.

- No refund of tax shall be permissible for the non-use of the vehicle for less than a month.

16. Refund of tax paid by mistake or in excess.

- Where tax is paid by mistake or in excess, the tax so paid or collected shall be refunded on application made to the Regional Transport Officer concerned.

17. Appeal for refund of tax.

- Where any person is agreed by an order of a Regional Transport Officer refusing to refund the tax may, within thirty days from the date of receipt of such an order, appeal to the Deputy Transport Commissioner of the region concerned.[Provided that the Transport Commission shall have power to transfer any appeal from the file of a Deputy Commissioner of one region to the file of Deputy Commissioner of another resign if for any reason it is considered necessary in the interest of administration of natural justice.] [Added by G.O. Ms. No. 852 Home (Transport I), dated the 21st March 1980 (SRO A 134/80).]

18. Revision.

- The Transport Commissioner, may, either on his own motion or on application made to him, call for the records of any case in which an order has been made by a Deputy Transport Commissioner under rule 17 and if it appears to the Transport Commissioner that such order is improper or illegal, he may pass such order in relation to the case as he deems fit:Provided that the Transport Commissioner shall not pass an order under this rule prejudicial to any person without giving him a reasonable opportunity of being heard.

19. [ Application for exemption and remission. [Rule 19 caption substituted by G.O. Ms. No. 2765 Home (Transp. I), dated the 20th December 1989 (SRO A 9/90).]

- All application for exemption or concessional rate of tax and waiver of tax or penalty shall be sent to the Secretary to Government, Fort St. George, Chennai, through the Regional Transport Authority and the Transport Commissioner, Chennai. Such application shall be forwarded by the said authorities to Secretary to Government (Home) Department with their remarks.]

20. [ Circumstances or conditions for remission. [Rule 20 substituted by G.O. Ms. No. 2765 Home (Transport I), dated the 20th December 1989 (SRO A 9/90).]

- Remission of tax or penalty or both shall be made under any of the following circumstances or conditions namely :-
(i)Where there is an insecurable owner of motor vehicle tax due under the Act; or
(ii)Where the Government considers to forgo any arrears of motor vehicle tax due under the Act on account of retrospective effective of a legislation, or order passed or notification issued [or for any other reason as the Government may deem it necessary]:
Provided that in the case where due to incorrect fixation of tax the difference tax with penalty remains due the amount of penalty alone shall be remitted.]

Schedule

Form I[Form of Licences Under Section 5(1)(A) of the Tamil Nadu Motor Vehicles Taxation Act, 1974. [Form substituted by SRO A 258/82.]Expiring DatePermitFCICName and address of the registered owner or of person having possession and control of the vehicle.Sub-treasury Seal:]Licences under section 5( 1)(a) of the Tamil Nadu Motor Vehicles Taxation Act, 1974.[Form I] [Form substituted by SRO A 258/82.]Expiring DatePermitFCICName and address of the registered owner or of person having possession and control of the vehicle.Sub-treasury Seal:Form IINew-Transport Vehicle.[Licence under section 5(1)(a) of the Tamil Nadu Motor Vehicles Taxation Act, 1974.] [Substituted by SRO A 258/82.]Name and address of the registered owner or of person having possession and control of the vehicle.Seal:The half-yearly licences shall be in the following forms : -[Licence under section 5(1)(a) of the Tamil Nadu Motor Vehicles Taxation Act, 1974Form IIIExpiring DatePermitFCICName and address of the registered owner or of person having possession and control of the vehicle.Sub-treasury Seal:] [Substituted by SRO A 258/82.][Licence under section S(1)(a) of the Tamil Nadu Motor Vehicles Taxation Act, 1974.Form IIIExpiring DatePermitFCICName and address of the registered owner or of person having possession and control of the vehicle.Sub-treasury Seal:] [Substituted by SRO A 258/82.]Form IVNew-Transport Vehicle.[Licence under section 5(1)(a) of the Tamil Nadu Motor Vehicles Taxation Act, 1974.Name and address of the registered owner or of person having possession and control of the vehicle.Seal:] [Substituted by SRO A 258/82.]The annual licences shall be in the following forms :-[Licence under section 5(1)(a) of the Tamil Nadu Motor Vehicles Taxation Act, 1974.Form VExpiring DatePermitFCICName and address of the registered owner or of person having possession and control of the vehicle.Sub-treasury Seal:] [Substituted by SRO A 258/82.][Licence under section 5(1)(a) of the Tamil Nadu Motor Vehicles Taxation Act, 1974.Form VExpiring DatePermitFCICName and address of the registered owner or of person having possession and control of the vehicle.Sub-treasury Seal:] [Substituted by SRO A 258/82.]Form VINew-Transport Vehicle[Licence under section 5(1)(a) of the Tamil Nadu Motor Vehicles Taxation Act, 1974.] [Substituted by SRO A 258/82.]Name and address of the registered owner or of person having possession and control of the vehicle.Seal:The temporary licences granted under clauses (a),(b) and (c) of section 6 the Act shall be in the following form.Form VIILicence granted under clauses (a),(b) and (c) section 6 of the Tamil Nadu Motor Vehicles Taxation Act, 1974.Name and address of the registered owner or of person having possession and control of the vehicle.Seal:The certificate in respect of motor vehicles not registered or deemed to be registered under the Tamil Nadu Motor Vehicle Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), for recording that the tax has been paid for a specified quarter or quarters or that no tax is payable for any such vehicle, shall be in the following form:Form VIIILicence under section 5(1)(b) of the Tamil Nadu Motor Vehicles Taxation Act, 1974.Certificate referred to in sub-clause (1) of clause (b) of section 5 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 in respect of motor vehicles not registered or deemed to be registered under the Tamil Nadu Motor Vehicles Taxation Act, 1974.
Description of the vehicle Change of address
Register number and distinguishing mark. First Change-
Name of maker. Name (Block Capitals)
Type of vehicle. Address:
Capacity Station:
Carrying seating Licensing Officer
Horse power.  
Number of Cylinders.  
Unladen weight.  
Class under Schedule. Second change-
Station: Address:
Date Station:
Licensing Officer Licensing Officer
Name of the registered owner. Third Change-
(Block Capitals) Name (Block Capitals)
Address: Address:
Station: Station:
Date:  
Licensing Officer Licensing Officer
The tax due, viz., Rs........................................under the Tamil Nadu Motor Vehicles Taxation Act, 1974 in respect of vehicle referred to in this book has been collected at.................................................................for the period from ....................................................... to....................................................................No tax is payable for quarter..................................................of 20..........................................................as the vehicle.
Date: Regional Transport Officer Licensing Officer.
NotificationsLevy of Additional Surcharge, on tax in Respect of Stage Carriages of Fleet Operators Under Tamil Nadu Motor Vehicles Taxation Act[G.O. Ms. No. 790, Home (Transport), dated the 14th March 1980 - No. II (2)/HO/1186(a)/80]In exercise of the powers conferred by section 10-B of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), the Governor of Tamil Nadu hereby levies for the year commencing on the 1st April 1979 and ending with the 31st March 1980 an additional surcharge on the tax at sixty-six per cent in respect of stage carriages kept or used by fleet operators. The additional surcharge so levied shall be paid within thirty days from the date of publication of this notification.This notification shall be deemed to have come into effect from the 1st April 1979.Reduction of Tax Payable by Public Carrier Goods Vehicles Having National Permits Under Tamil Nadu Motor Vehicles Taxation Act[G.O. Ms. No. 2685, Home (Transport-VI), dated the 24th September 1986 - No. II (2)/HO/6834 (a)/86]In exercise of the powers conferred by section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), and in supersession of the Home Department Notification No. II(2) /HO/ 3266/86 dated the 28th April 1986, published at page 396 in Part II-section 2 of the Tamil Nadu Government Gazette, dated the 21st May 1986, the Governor of Tamil Nadu hereby reduces the tax payable under the said Act in respect of any pubic carrier goods vehicle registered in a State or in an Union Territory, other than the State of Tamil Nadu and authorised to ply in the State of Tamil Nadu, under a National permit granted by the appropriate authority of the State in pursuance of sub-section (11) of section 63 of the Motor Vehicles Act, 1939 (Central Act IV of 1939) to Rs. 1,500 (Rupees one thousand and five hundred only) and Rs. 750 (Rupees seven hundred and fifty only) respectively per annum per vehicle irrespective of the laden weight of the vehicle.
(i)The tax aforesaid shall be paid on or before the 15th March of every year or, in two equal installments, the first instalment before the 15th March of every year for the period April to September and the second instalment before the 15th September (of the current financial year) for the period October to March.
(ii)Where the authorisation in respect of the National permit is granted at any time after the first quarter of the financial year, the tax shall be assessed on prorata basis for the remaining quarters of the financial year, including the quarter in which, such authorisation is granted.
Exemption of All Motor Vehicles other than Transport Vehicles Registered in Other States from Payment of tax Under Tamil Nadu Motor Vehicles Taxation Act[G.O. Ms. No. 2716, Home (Transport-I), dated the 19th December 1988 - No. II (2)/HO/70/89]In exercise of the powers conferred by clause (1) of section 3 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), the Governor of Tamil Nadu hereby exempts from the payment of tax, all motor vehicles other than Transport Vehicles which are registered in other States but have entered this State for a period not exceeding four weeks subject to the conditions that -
(a)the entry of such vehicle into this State neither as a result of change of address or place of business as provided for in section 30 nor as a result of transfer of ownership to a person in the state of Tamil Nadu as provided for in section 34 of the Motor Vehicles Act; and
(b)in respect of such vehicle the quarterly, half yearly, annual or one lump sum life time tax (by whatever name called) has already been paid in the other State or the payment of such tax has been exempted by that State.
Reduction of Rate of Tax Payable by Certain Motor Vehicles Registered in Tamil Nadu[G.O. Ms. No. 1385, Home (Transport I), dated the 20th July 1989 - No. II(2)/HO/ 4795/89]In exercise of the powers conferred by clause (1) of section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), and in supersession of the Home Department Notification No. II(2)/HO/1790/83, dated the 21st March 1983, published at page 300 of Part-II section 2 of the Tamil Nadu Government Gazette, dated the 13th April 1983, the Governor of Tamil Nadu hereby makes reduction in the rate of tax payable during the last two months of a quarter or during the second and subsequent months of a half year or a year in respect of motor vehicles registered in the State of Tamil Nadu as specified in the schedule below, subject to the following conditions namely : -Conditions

1. (i) The vehicle is used during the said period; or

(ii)Temporary permit is issued pending grant of renewal of regular permit; or
(iii)Temporary permit is issued under section 62 of the Motor Vehicles Act, 1939 (Central Act IV of 1939); or
(iv)Replacement of an existing vehicle by another is allowed on a regular basis;
(v)A fresh regular permit is granted; or
(vi)The vehicle resumes service after stoppage for repairs.

2. The licence shall not be granted earlier than the last day of the month proceeding the month from which the vehicle is to be used.

Schedule 2

(i)In respect of quarterly licence, proportionate tax at one third of the quarterly rate per month or part thereof.
(ii)In respect of half yearly licence, proportionate tax at one sixth of the half yearly rate per month or part thereof.
(iii)In respect of annual licence, proportionate tax at one twelfth of the annual rate per month or part thereof.
Explanation. - The expression "motor vehicles registered in Tamil Nadu" shall include motor vehicles continuing to have registration mark of another State for the period allowed under section 29 of the Motor Vehicle Act, 1939 (Central Act IV of 1939).

2. The Notification hereby issued shall be deemed to have come into force on the 1st April 1974.

Reduction In Rate Of Tax Payable In Respect Of Imported Motor Vehicles Under Tamil Nadu Motor Vehicles Taxation Act[G.O. Ms. No. 739, Home (Transport A), dated the 4th April 1990 - No. II(2)/HO/l973/90]In exercise of the powers conferred by clause (1) of section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), the Governor of Tamil Nadu hereby reduces, with effect on and from the 1st April 1989, the tax in respect of imported motor vehicles which were imported during the year 1974 or before, to the rate as applicable to the similar Indian made motor vehicles payable as per columns (2) and (3) of Class 7 of the First Schedule of the said Act.Revised Rate of Levy of Surcharges in Respect of Stage Carriers Under Tamil Nadu Motor Vehicles Taxation Act, 1974[G.O. Ms. No. 344, Home (Transport A), dated the 27th February 1991 - No. II (2)/ HO/l535/91]In exercise of the powers conferred by section 10-A of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), and in supersession of the Home Department Notification No. II (2)/HO/ 1609(c)/74 dated 1.4.1976 published at page 1 of Part II section 2 of Tamil Nadu Government Gazette Extraordinary dated 1.4.1976 as amended by the Home Department Notification No. II(2)/HO/1763(a)/76 dated 9.4.1976 published at page 7 of Tamil Nadu Government Gazette Extra ordinary dated 9.4.1976 the Governor of Tamil Nadu hereby levies the surcharge on the Tax mentioned in section (3) of the said Act on the class of stage carriage including the reserve stage carriages or spare buses falling under item (c) of Clause III of Class 2 of I Schedule to the said Act, specified in column (1) of the Table below at the rate specified in the corresponding entry in column (2) there of.Table
Class of Stage Carriage Rate of surcharges per quarter per passengerthe vehicle is permitted to carry
1 2
Services classified as express services including the reservedstage carriages or spare buses liable to be taxed at the ratesapplicable to express service. Rs. 40 (Rupees forty only)
Services other than express services including the reservestage carriages or spare buses liable to be taxed at the ratesapplicable to services other than express services. Rs. 35 (Rupees thirty five only)

2. The notification hereby issued shall be deemed to have come into force on the 1st of April 1990.

Modification Of Rate Of Tax On Goods Carriages Exceeding 13,000 Kgs In Weight Laden[G.O. Ms. No. 1699, Home (Transport A), dated the 13th November 1991 - No. II(2)/ HO/5935(a)/91]In exercise of the powers conferred by sub-clause (b) of clause (1) section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), and in supersession of the Home Department Notification No. II(2)/HO/5835/91, dated the 13th November 1991, published on page 660 of Part II-section 2 of the Tamil Nadu Government Gazette, dated the 13th November 1991, the Governor of Tamil Nadu hereby makes the modification in regard to the tax payable per quarter in respect of Goods Carriage exceeding 13,000 kgs. in weight laden, used or kept for use in the State of Tamil Nadu as specified in the table below :-Table
Class of vehicles Quarterly tax
1 2
(a) Goods Carriages exceeding 13,000 kgs. but notexceeding 15,000 kgs. in weight Rs.2,190. laden kgs. in weight laden).
(b) Goods Carriages exceeding 15,000 kgs. in weightladen. Rs.2,190 (plus Rs. 50 per every 250 kgs. or partthereof in excess of 15,000

2. The Notification hereby issued shall be deemed to have come into force on the 1st October 1991.

Tamil Nadu Government Gazette Issue No. 5 Part II, Section 2 Page 54[G.O. Ms. No. 67, Home (Transport A), dated the 10th January 1992 - No. II(2)/ 576/HO/92]In exercise of the powers conferred by section 20(1)(b) of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13/74), the Governor of Tamil Nadu hereby makes reduction in the rate of tax payable in respect of reserve stage carriage or a spare Bus mentioned in Para III of clause 2 of the first schedule to the said Act from the maximum payable per passenger for any regular stage carriage of the permit holder to three fourths of the maximum rate payable per passenger for any of the regular stage carriages of the permit holder.

2. The notification hereby issued shall come into force on 10/1/92.

[G.O. Ms. No. 1122, Home (Transport A), dated the 10th July 1992]No. II(2)/HO/5422/92. - In exercise of the powers conferred by section 20(1) of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), the Governor of Tamil Nadu hereby makes reduction in the rate of tax payable under the said Act with effect on and from 7th November 1990, in respect of Tourist Vehicles granted permit under section 88(a) of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) by the authority of any State other than the State of Tamil Nadu at the rate specified in column (a) of the Table below for the period of use specified in the corresponding entries in column (1) thereof.Table
Period of use Tax payable
1 2
1 Not exceeding 7 days A sum equivalent to the 1/20th of theQuarterly Tax specified in the first schedule to Tamil Nadu Act13/74.
2 Exceeding 7 days but not exceeding 90 days. A sum equivalent to l/3rd of the Quarterly Taxspecified in the first schedule to Tamil Nadu Act 13/1974.
3 Exceeding 30 days but not exceeding 90 days A sum equivalent to the Quarterly Tax specifiedin the first Schedule to the Tamil Nadu Act 13/74.
The Tax shall be paid on entering the State of Tamil Nadu at the nearest cheek-post or any office of the Transport department, competent to receive the tax:Provided that the failure to pay the Tax shall entail the payment of penalty equal to the amount of Tax payable besides the Tax due.Reduction of tax in respect of goods vehicles of Andhra Pradesh, Karnataka, Kerala and pondicherry ply in the state of Tamil Nadu[G.O. Ms. No. 483, Home (Transport-VI), dated the 20th March 1993]No. II (2)/HO/1558(g)/93 . - In exercise of the powers conferred by clause (1) section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), and in supersession of the Home Department Notification No. II(2)/HO/5688/88, published at page 769 of Part II-section 2 of the Tamil Nadu Government Gazette, dated the 19th October 1988, the Governor of Tamil Nadu hereby reduces with effect from the 1st April 1993 the tax payable to Rs. 1,500 (Rupees one thousand and five hundred only) per annum, in respect of goods vehicles of Andhra Pradesh, Karnataka, Kerala and Pondicherry, which ply in the State of Tamil Nadu with valid counter signature of permit in accordance with the reciprocal agreements entered into with the aforesaid States and published under sub-section (3-B) of section 63 of the Motor Vehicles Act 1939 (Central Act IV of 1939), subject to the following conditions, namely :-
(1)The said Motor Vehicle tax of Rs. 1,500 (Rupees one thousand and five hundred only) shall be paid in advance in one lump sum before the 15th of April every year, failing which an additional sum of Rs. 100 (Rupees one hundred only) for each calendar month, or part thereof shall be paid as penalty, in addition to the aforesaid tax.
(2)Where a fresh counter signature is granted after the first quarter of the financial year, the tax shall be paid on pro-rata basis for the remaining quarters, including the quarter in which such fresh counter-signature is granted.
(3)The amount aforesaid shall be paid in favour of the Regional Transport Officer, authorised by the State Transport Authority, Tamil Nadu, Madras-5, by means of a crossed demand draft.
(4)No refund of tax paid shall be made under any circumstances.
(5)No separate tax need be payable in respect of a motor vehicle which replaces the existing motor vehicle during the course the financial year.
(6)The bilateral tax of Rs. 1,500 for the year ending 31st March 1994 shall be paid within thirty days from the date of publication of this notification.[G. O. Ms. No. 655, Home (Transport-1), dated the 14th May 1993, No. II (2)/ H0/2608/93JIn exercise of the powers conferred by sub-section (1) of section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) the Governor of Tamil Nadu hereby makes reduction in rate of Tax payable in respect of Motor Vehicles registered temporarily under section 43 of the Motor Vehicles Act, 1985 and specified in column (1) of the Table below at rates specified in column (2) thereofTable
Class of Motor Vehicle Reduced rate of Taxes
1 2
1 Motor Vehicles specified under class (7) of thefirst schedule to the Act. 1/2 of Annual rate of tax.
2 Motor Vehicles specified in item (A) of theSecond Schedule to the said Act. 2 percent of the Life Time Tax
(2)The Tax so collected shall not be refundable nor shall it be adjustable in case of the vehicle being subsequently registered permanently in this State.Reduction in the Rate of Tax Under Paragraph II In Class 2 of the first Schedule to the Tamil Nadu Motor Vehicles Taxation Act[G.O. Ms. No. 724, Home (Transport I), 28th May 1993]No. II (2)/HO/2594 (f)/93. - In exercise of the powers conferred by clause (1) section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), and in supersession of the Home Department Notification No. II(2)/HO/4331/91 published at page 524 of Part II-section 2 of the Tamil Nadu Government Gazette, dated the 14th August 1991, the Governor of Tamil Nadu hereby makes with effect on and from the 1st April 1993 reduction in rate of the tax payable : -
(i)in respect of motor vehicle permitted to ply solely as contract carriages excluding the contract carriages belonging to the Tamil Nadu Tourism Development Corporation Limited and India Tourism Development Corporation Limited and to carry more than five person (other than the driver) from Rs. 2,000 (Rupees two thousand only) per seat per quarter to Rs. 1,000 (Rupees one thousand only) per seat per quarter; and
(ii)in respect of contract carriages which are classified as "tourist vehicle" excluding the tourist vehicles belonging to the Tamil Nadu Tourism Development Corporation Limited and All India Tourism Development Corporation Limited from Rs. 2,000 (Rupees two thousand only) per seat per quarter to Rs. 500 (Rupees five hundred only) per seat per quarter.
Modification Regarding Payment of Tax in Respect of Certain Stage Carriage Used or Kept for use in Tamil Nadu by Extending the Period[G.O. Ms. No. 1209, Home (Transport-I), dated the 8th August, 1995]No. II(2)/HO/3094/95. - In exercise of the powers conferred by clause (1) section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), the Governor of Tamil Nadu hereby makes with effect on and from the 25th October 1984 modification in regard to the tax payable in respect of stage carriages used or kept for use in the State of Tamil Nadu by extending the period within which tax is to be paid upto and inclusive of the date specified in column (2) of the schedule below, for the quarter/half year specified in the corresponding entry in column (1) thereof :-

Schedule 3

Quarter/Half year Date
1 2
1 Quarter/Half year commencing from the 1stOctober 1984 30th November 1994
2 Quarter commencing from the 1st April 1986. 15th May 1986.
3 Quarter commencing from the 1st July 1986. 15th August 1986.
4 Quarter/Half year commencing from the 1stOctober 1986 15th November 1986
Reduction of tax on multi Axle vehicles under National Permit payable under Tamil Nadu Motor Vehicles Taxation Act.Appointment of Certain Officers to Exercise the Powers and Perform the Functions of the Licensing Offices Under Tamil Nadu Motor Vehicles Taxation Act[G.O. Ms. No. 912, Home (Transport-I), dated the 29th June 1999]No. II(2)/HQ/990/99. - Under clause (3) of section 2 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), and in supersession of the Home Department Notification No. II(2)/HO/4258/79, dated the 30th June 1979, published at page 385 in part II-section 2 of the Tamil Nadu Government Gazette, dated the 18th July 1979, the Governor of Tamil Nadu hereby appoints the officers specified in column (1) of the Table below, to exercise the powers and perform the functions of the Licensing Officer under the said Act in respect of the classes of motor vehicles specified in column (2) thereof in their respective jurisdiction.Exemption from Payment of Tax Payable in Respect of Motor Vehicles Belonging to Recognised Educational Institution of Southern States for Certain Period[G.O. Ms. No. 1226, Home (Transport-I), dated the 8th September 1999]No. II(2)/HO/1185/99. - In exercise of the powers conferred by clause (1) of section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), the Governor of Tamil Nadu hereby makes exemption in regard to the tax payable in respect of motor vehicles belonging to the recognised educational Institutions of Southern States, for plying in the State of Tamil Nadu for a period not exceeding seven days, for the exclusive purpose of educational tour of the educational institution concerned on reciprocal basis, subject to the condition that the students, teachers and staff should carry, while travelling identification cards issued by the educational institution concerned.Payment of Proportionate Tax in Respect of the Existing Vehicles at the Time of Replacement by another Vehicle[G.O. Ms. No. 1255, Home (Transport I), dated the 16th September 1999]No. II(2)/HO/1186/99. - In exercise of the powers conferred by clause (1) section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), and in supersession of the Home Department Notification No. II(2)/ HO/2221/77, dated the 18th April 1977, published at page 261 of Part II-section 2 of the Tamil Nadu Government Gazette, dated the 11th May 1977, the Governor of Tamil Nadu hereby makes Modifies in regard to the tax payable by a person, to the effect that where replacement of existing vehicle by another vehicle is proposed during the second month of the quarter, the tax payable in respect of the existing vehicle shall be the proportionate tax of one third of the quarterly rate, and where replacement of existing vehicle by another vehicle is proposed during the third months of a quarter, the tax payable in respect of the existing vehicle, shall be the proportionate tax of two-third of the quarterly rate.Modification of Tax Payable by Public Carrier Goods Vehicles Having National Permits Under Tamil Nadu Motor Vehicles Taxation Act[G.O. Ms. No. 1695, Home (Transport-III), dated the 24th December 1999]No. II (2)/HO/308(m-a)/2000. - In exercise of the powers conferred by clause (1) of section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), and in supersession of the Home Department Notifications No. II(2)/ HO/5142(h)/93, dated the 5th November, 1993, published at page I of Part II-section 2 of the Tamil Nadu Government Gazette Extraordinary, dated 11th March 1994, the Governor of Tamil Nadu hereby modifies the tax payable under the said Act in respect of a goods carriage registered in a State other than the State of Tamil Nadu under a national permit granted in pursuance of sub-section (12) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) by the appropriate authority of the other State and Union Territory as Rs. 3,000 (Rupees Three thousand only), respectively per annum, per vehicle, irrespective of the laden weight of the vehicle.
(i)Provided that if any other State or Union Territory, as the case may be, levies composite tax at a higher rate in respect of a goods carriage registered in the State of Tamil Nadu and authorised to ply in any such other State or Union Territory, as the case may be under a national permit, the tax payable under the said Act in respect of a goods carriage registered in such State or Union Territory, as the case may be and authorised to ply in the State of Tamil Nadu under a national permit shall be at such higher rate.
(ii)The composite tax shall be paid on the annual basis in one lump sum at the time of applying for national permit.
(iii)Both the validity period of authorisation as specified in sub-rule 3 of rule 87 of the Central Motor Vehicles Rules, 1989 and the validity period of the composite tax should be concurrent.
(iv)Option for subsequent period of authorisation not exceeding one year at a time, shall be exercised prior to fifteen days of the expiry of the existing authorisation along with the composite tax due to the States authorised. Where any composite tax remains unpaid on or before 15 (fifteen) days prior to the commencement of the subsequent authorisation period, an additional tax of Rs. 100 (Rupees one hundred only) per month or part thereof for each State shall be paid in addition to the above said composite tax. The period of payment of additional tax shall be reckoned from the date prior to fifteen days of expiry of existing authorisation.
(v)The option exercisable by a national Permit holder either for inclusion of any New States or deletion of already authorised States in the authorisation shall be made fifteen days prior to the expiry of the existing annual period of authorisation and the annual period of composite tax payment. Failure to do so will entitle inclusion of any new state or deletion of already authorised State in the authorisation.
(vi)In case, there is a difference in the rates of composite tax paid by the National Permit holder and the tax actually payable for any particular State, no fine shall be levied on him.
(vii)The Composite tax shall be payable so long as the authorisation is valid.
(viii)The composite tax once paid is not refundable under any circumstances.
NotificationsIncreasing the Rate of Tax in Respect of Certain Classes of Vehicles Under the Said Act[G.O. Ms. No. 1184, Home (Transport-I), dated the 30th November 2001]Notification INo. II(2)/HO/892(f-2)/2001. - In exercise of the powers conferred by sub-section (2) of section 3 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), the Governor of Tamil Nadu hereby increases the rate of tax in respect of certain classes of vehicles specified in the First Schedule to the said Act, as specified in the Table below : -

2. This Notification shall come into force on the 1st December 2001.

Table
Serial Class of Vehicle Number Existing rate of quarterly tax as per theschedule Revised rate of quarterly tax
1 2 3 4
  1. Goods carriage. -    
1 (a) Goods carriage hot exceeding 3,000 Kgs. inweight laden 545.00 600.00
2 (b) Goods carriage exceeding 3,000 Kgs. but notexceeding 5,500 Kgs. in weight laden 885.00 950.00
3 (c) Goods carriage exceeding 5,500 Kgs. but notexceeding 9,000 Kgs. in weight laden 1355.00 1,500,00
4 (d) Goods carriage exceeding 9,000 Kgs. but notexceeding 12,000 Kgs. in weight laden 1775.00 1930.00
5 (e) Goods carriage exceeding 12,000 Kgs. but notexceeding 13,000 Kgs. in weight laden 1900.00 2100.00
6 (f) Goods carriage exceeding 13,000 Kgs. but notexceeding 15,000 Kgs. in weight laden 2300.00 2500.00
7 (g) Goods carriage exceeding 15,000 Kgs. inweight laden 2,300.00 (plus Rs. 50 per every 250 Kgs. andpart thereof in excess of 15,000 Kgs. in weight laden.) 2,500.00 (Plus Rs. 400 per every 1,000 Kgs. andpart thereof in excess of 15,000 Kgs.in weight laden.)
5A. Motor Vehicles Plying for hire and used for thetransport of passengers and in respect of which permits have beenissued under the Motor Vehicles Act (Central Act 59 of 1988) tocarry in all -    
  (b) More than four persons but not more than sixpersons including the driver -    
8 (i) in respect of which tourist motor-cab permithas been issued 1,000 (Annual Tax) (Rs. 5,000 for five years.) 1,300 (Annual Tax) (Rs. 6,500 for five years.)
9 (ii) in other cases (ordinary motor-cab meteredtaxi) 500 800
  (Annual Tax) (Rs. 3.500 for five years.) (Annual Tax) (Rs. 4,000 for five years.)  
2 Motor vehicles plying for hire and used for thetransport of passengers and in respect of which permits have beenissued under the Motor Vehicles Act.    
10 I. Vehicles permitted to carry in all - (d) Morethan six persons but not more than thirteen persons including thedriver in respect of which tourist motor-cab or tourist maxi-cabpermit has been issued for every person other than the driver. 175 250
II. Vehicles permitted to ply solely as contractcarriage and to carry more than five persons (other than driver)-    
11 For every person (other than the driver) whichthe vehicle is permitted to carry whether the contract carriageis classed as "Tourist Vehicle" or not. 2000 3000
  8. Motor vehicles, other than liable to taxunder the foregoing provisions of this schedule weighing morethan 3,000 kgs. unladen and covered by private transport vehiclepermit and those in respect of which private service vehiclepermit is required under the Motor Vehicles Act, 1988 (CentralAct 59 of 1988)-    
12 (b) in other cases-For every person (other thanthe driver which the vehicle is permitted to carry) 75 100
Increasing the Rate of Tax Payable in Respect of Certain Motor Vehicles Under The Said Act[G.O. Ms. No. 1184, Home (Transport-1), dated the 30th November 2001]Notification IINo. II(2)/HO/892 (f-3)/2001. - In exercise of the powers conferred by clause (2) of section 3 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), the Governor of Tamil Nadu hereby increases the rate of tax mentioned in column (2) of the Table below payable in respect of motor vehicles whether or not drawing a trailer or side car, at the time of first registration, specified in item (A) of the Second Schedule to the said Act, as specified in column (3) to the Table.

2. This Notification shall come into force on the 1st December 2001.

Table
SI. No. Classes of vehicle Rate of tax as per Second schedule Revised rate of tax
1 2 3 4
    Rs. Rs.
1 Motor Cycles exceeding 50 c.c. but not exceeding75 c.c. 1310 1350
2 Motor Cycles exceeding 75 c.c. but not exceeding170 c.c. 1950 2000
3 Motor Cycles exceeding 170 c.c. 2340 2500
Exemption of Tax Payable in Respect of Non-Transport Motor Vehicles Used by the Disabled Soldiers and Officers of Defence Service for Certain Conditions Under Motor Vehicles Taxation Act[G.O. Ms. No. 162, Home (Transport I), dated the 26th February 2002]No. II(2)/HO/837(d)/2002. - In exercise of the powers conferred by sub-clause (a) of clause (1) of section 20 of the Tamil Nadu Act 13 of 1974) the Governor of Tamil Nadu hereby exempts to the tax payable under the said Act in respect of a non-transport (personal) motor vehicles owned and used by the disabled soldiers and officers of defence service with effect on and from 26-2-2002 subject to the following conditions, namely :-
(i)The tax exemption is applicable to one Vehicle only if the individual possess two or more such vehicles.
(ii)The tax exemption is not allowed to transport vehicles like Omini bus, maxi cab, motor cab and auto rickshaw.
(iv)The tax exemption is allowed as long as the Vehicle is owned by the individual or till/life time, whichever is earlier and it is not allowed to the legal-heirs of such individuals.
(v)Necessary entry in the disability certificate of the soldiers or officers of the Defence Services shall be made by the appropriate authority.
Reduction of Tax Payable by the Operators of Mini Buses Plying in the Unserved Rural Areas of all Districts Except the Chennai Metropolitan Development Area Under Tamil Nadu Motor Vehicles Taxation Act[G.O. Ms. No. 279, Home (Training III), dated the 28th March 2002]No. II(2)/HO/313(d)/2002. - In exercise of the powers conferred by clause (1) of section 3 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), the Governor of Tamil Nadu hereby makes reduction in the rate of tax payable by the operators of Mini Buses plying in the unserved rural areas of all the districts except the Chennai Metropolitan Development Area from Rs. 360 (Rupees three hundred and sixty only) per seat per quarter to Rs. 250 (Rupees two hundred and fifty only) per seat per quarter for the period commencing on and from the 1st April 2002.Reduction in rate of Tax Payable in Respect of Motor Vehicles Registered Temporarily Under Tamil Nadu Motor Vehicles Taxation Act[G.O. Ms. No. 969, Home (Transport-I), dated the 16th October 2002]No. H(2)/HO/958/2002. - In exercise of the powers conferred by clause (1) of section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), and in supersession of the Home Department Notification No. II/(2)/HO/2609/93 at page 552 in Part II - section 2 of the Tamil Nadu Government Gazette, dated the 2nd June 1993, the Governor of Tamil Nadu hereby makes reduction in the rate of the tax payable in respect of the motor vehicles registered temporarily under section 43 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) and specified in Column (1) of the Table below, at the rates specified in column (2) thereof : -Table
Class of Motor Vehicles Reduced rate of Tax
1 2
1 Motor Vehicles specified in Part I of the ThirdSchedule to the said Act. 2% of the Life time tax.
2 Motor Cycles specified in item (A) of theSecond Schedule to the said Act. 2% of the Life time tax

2. The tax so collected shall not be refundable nor shall it be adjustable in case of the vehicle being subsequently registered permanently in this State.

3. The notification hereby made shall be deemed to have come into force on the 2nd January 2001.

Exemption of tax Payable in Respect of Twenty Contract Carriages Belonging to State Tourists Development Corporations of the Southern States Covered by Permits Granted on Reciprocal Basis Under Tamil Nadu Motor Vehicles Taxation Act[G.O. Ms. No. 1200, Home (TR VI), dated the 12th December 2002]No. H(2)/HO/28/2003. - In exercise of the powers conferred by clause (1) of section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), the Governor of Tamil Nadu hereby exempts from payment of tax payable under the said Act in respect of 20 (twenty) contract carriages belonging to each of the State Tourist Development Corporations registered in the States of Karnataka, Andhra Pradesh, Kerala, Maharashtra, Goa and the Union Territory of Pondicherry plying in the state of Tamil Nadu and covered by permits granted under section 74 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) subject to the condition that the above said States shall give similar exemption from payment of tax in respect of the 20 (twenty) contract carriages belonging to the Tamil Nadu Tourism Development Corporation Limited, registered in the State of Tamil Nadu and covered by permits granted under the said section 74 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) to operate the said vehicles in the above said States.Provided that such exemption shall not be in respect of those vehicle plying, picking up and setting down passengers in the State of Tamil Nadu.Contiguous Areas of the City of Chennai as Comprising the Chennai Metropolitan Area[G.O. Ms. No. 1067, Home (Transport I), dated the 6th November 2006]No. II(2)/HO/547(b)/2006. - Under clause (4) of section 2 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) and in supersession of the Home Department Notification No. 11(2)1 HO/1835(h)/96, published at pages 1-12 in Part II - section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 2nd September 1996, the Governor of Tamil Nadu hereby specifies in the Schedule appended to this Notification, the contiguous areas of the City of Chennai as comprising the Chennai Metropolitan area :-
District Name Taluk Name Firka Name SI. No. Running No. Village No. Village Name
1 2 3 4 5 6 7
Kancheepuram Tambaram Alandur 1 1 2 Polichalur
      2 2 23 Pamtnal
      3 3 35 Hasthiriapuram
      4 4 21 Pallavaram
      5 5 4 Pallavaram Cantonment
      6 6 22 Issa Pallavaram
      7 7 18 Thirusoodam
      8 8 14 Thalakkananjeri
      9 9 13 Ullagaram
      10 10 16 Moovarasampattu
      11 11 17 Madipakkam
      12 12 19 Nanmangalam
      13 13 20 Nemilicheri
      14 14 18 Koilambakam
      15 15 24 Thiruneermalai
Kancheepuram Tambaram Tambaram 1 16 28 Perungalathur
      2 17 29 Mudichur
      3 18 31 Erumbuliyur
      4 19 30 Peerkankaranai
      5 20 27 Tambaram
      6 21 26 Kadapperi
      7 22 25 Pulikoradu
      8 23 34 Sittlapakkam
      9 24 33 Selaiyur
      10 25 36 Sembakkam
      11 26 37 Rajakilpakkam
      12 27 38 Gowriwakkam
      13 28 39 Vengavassal
      14 29 54 Madambakkam
      15 30 32 Thiruvanjeri
      16 31 57 Agaranthen
      17 32 56 Vengapakkam
      18 33 55 Kasapapuram
Kancheepuram Tambaram Pallikaranai 1 34 44 Kotivakkam
      2 35 45 Palavakkam
      3 36 47 Neelankarai
      4 37 49 Enjambakkam
      5 38 50 Karapakkam
      6 39 48 Okkiamthurappakkam
      7 40 43 Perunkudi
      8 41 46 Seevaram
      9 42 42 Pallikaranai
      10 43 40 Medavakkam
      11 44 41 Jalladampettai
      12 45 52 Perumbakkam
      13 46 53 Sittalappakkam
      14 47 58 Koilanjeri
      15 48 59 Madurapakkam
      16 49 60 Molacheri
      17 50 61 Ottiambakkam
      18 51 62 Arangalani
      19 52 63 Semmanjeri
      20 53 51 Sholinganallur
      21 54 64 Uthandi
Kancheepuram Tambaram Alandur 1 55 6 Nandampakkam
      2 56 7 St. Thomas Moount
      3 57 8 Alandur
      4 58 9 Pamthivakkam
      5 59 10 Adambakkam
      6 60 11 Palavanthangal
      7 61 12 Nanganallur
      8 62 5 Meenambakkam
      9 63 3 Cowl Bazzar
      10 64 1 Anakaputhur
Kancheepuram Kancheepuram Tnenneri 1 1 158 Kunnavakkam
      2 2 165 Venbakkam
      3 3 157 Thiruvengaranai
Kancheepuram Thiru-perum-budur Mangadu 1 4 68 Mangadu
      2 5 70 Paraniputhur
      3 6 69 Chinnapanicheri
      4 7 84 Periapanicheri
      5 8 72 Ayyappanthangal
      6 9 71 Srinivasapuram
      7 10 73 Thelliagaram
      8 11 75 Mowlivakkam
      9 12 76 Madanandapuram
      10 13 74 Kolathuvanjeri
      11 14 77 Mugalivakkam
      12 15 78 Manappakkam
      13 16 80 Gerugambakkam
      14 17 79 Kolapakkam
      15 18 85 Kovur
      16 19 87 Moonrankattalai
      17 20 86 Sikkarayapuram
      18 21 67 Kolamainvakkam
Kancheepuram Thiru-perum-budur Kunrathur 1 22 66 Malayambakkam
      2 23 89 Thirunageswaram
      3 24 90 Venkatapuram
      4 25 65 Kollacheri
      5 26 88 Mananjeri
      6 27 84 Rendankattalai
      7 28 83 Thandalam
      8 29 81 Tharapakkam
      9 30 91 Kunnathur
      10 31 122 Sirukalathur
      11 32 64 Kavanur
      12 33 61 Nandambakkam
      13 34 97 Poonthandalam
      14 35 59 Amadurmedu
      15 36 98 Nallur
      16 37 93 Palanthandalam
      17 38 94 Erumaiyur
      18 39 92 Thirumudivakkam
Kancheepuram Thiru-perumbudur Thandalam 1 40 49 Sengadu
      2 41 48 Kandamangalam
      3 42 50 Mannur
      4 43 51 Nemili
      5 44 57 Irungattukkottai
      6 45 56 Katrambakkam
      7 46 60 Puduppair
      8 47 62 Tharavur
      9 48 55 Thandalam
      10 49 54 Mevalurkuppam
      11 50 53 Valarpuram
      12 51 52 Kondavakkam
Kancheepuram Thiru-Perumbudur Thiru Perumbudur 1 52 117 Gunduperumbedu
      2 53 139 Nallamperumbedu
      3 54 115 Maganyam
      4 55 140 Alagur
      5 56 104 Navalur
      6 57 116 Vellari
      7 58 103 Pillaippakkam
      8 59 118 Oddankaranai
      9 60 104 Kolathur
      10 61 102 Vengadu
      11 62 101 Irumbedu
      12 63 58 Pennalur
      13 64 42 Thiruperumpudur
      14 65 43 Vadamangalam
      15 66 44 Padicheri
      16 67 47 Ayakolathur
      17 68 45 Sirukiloy
      18 69 46 Kiloy
Kancheepuram Thiru-perumbudur Vallam 1 70 39 Mambakkam
      2 71 40 Pondur
      3 72 41 Irungulam
      4 73 120 Araneri
      5 74 119 kaduyanjeri
      6 75 63 Sirukalathur
      7 76 121 Vadagal
      8 77 123 Valathanjeri
      9 78 124 Vallam
      10 79 136 Vaipur
      11 80 137 Perinjiambakkam
      12 81 135 Mathur
      13 82 126 mettupalayam
      14 83 127 Panruti
Kancheepuram Thiru-perumbudur Sanguvar-Sathiram 1 84 34 Santahavelur
      2 85 37 Sirumangadu
      3 86 33 Molasur
      4 87 32 Sogandi
      5 88 38 Thirumangalam
      6 89 36 Echur
      7 90 125 Budanur
      8 91 35 Kunnam
Kancheepuram Thiru perumbu-dur Madura Mangalam 1 92 23 Kandur  
      2 93 31 Nandimedu
Kancheepuram Thiru perumbu-dur Padappai 1 94 95 Naduveerapattu
      2 95 99 Somangalam
      3 96 100 Karunagaracheri
      4 97 96 Puducheri
      5 98 111 Varadajapuram
      6 99 108 Manimangalam
      7 100 110 Karasangal
      8 101 109 Thundalkalani
      9 102 106 Malaippattu
      10 103 107 Sethupattu
      11 104 113 Padappai
      12 105 143 Athananjeri
      13 106 142 Salamangalam
      14 107 141 Narlambakkam
      15 108 114 Sirumathur  
Kancheepuram Thiru perumbu-dur Serapananjeri 1 109 129 Elichur
      2 110 128 Panayur
      3 111 131 Vadakkuppattu
      4 112 132 Badarvadi
      5 113 130 Poondi
      6 114 134 Oragadam
      7 115 133 Sennakuppam
      8 116 155 Valayakkaranai
      9 117 154 Umayalparancheri
      10 18 152 Vattambakkam
      11 119 156 Nattarasampattu
      12 120 157 Siruvanjur
      13 121 167 Kavanur
      14 122 160 Erivakkam
      15 123 159 Kattuppakkam
      16 124 158 Vadamelpakkam
      17 125 165 Nellamangalam
      18 126 164 Korukkarithangal
      19 127 166 Keelakkalani
      20 128 112 Adanur
      21 129 169 Madambakkam
      22 130 168 Kuthanur
      23 131 162 Arambakkam
      24 132 163 Ammanambakkam
      25 133 161 Orathur
      26 134 153 Kanchivakkam
      27 135 151 Navalur
      28 136 149 Serapananjeri
      29 137 148 Panappakkam
      30 138 144 Vanjuvanjeri
      31 139 150 Vellerithangal
      32 140 147 Karanilhangal
      33 141 146 Thiruvamputheri
      34 142 138 Koolangancheri
      35 143 145 Kavalkalani
Kancheepuram Chengalpattu Manamathi 1 144 176 Manamathi
      2 145 177 Agaram
      3 146 184 Amur
      4 147 186 Adigamanallur
      5 148 185 Porundavakkam
      6 149 183 Panchanhiruthi
      7 150 167 Pundi
      8 151 168 Rayamangalam
      9 152 192 Paiyanur
Kancheepuram Chengalpattu Thiruporur 1 153 105 Thirpporur
      2 154 106 Salavakkam
      3 155 104 Kannagapaitu
      4 156 102 Illalur
      5 157 103 Sengadu
      6 158 109 Thandalam
      7 159 110 Edayankuppam
      8 160 115 Kattur
      9 161 101 Vembedu
      10 162 114 Sembakkam
      11 163 111 Madayathur
      12 164 112 Chettipatturama yankuppam
      13 165 187 Sirudavur
      14 166 188 Alathur
      15 167 191 Karungulipallam
      16 168 189 Vengaleri
      17 169 46 Thaiyur
      18 170 47 Kayar
Kancheepuram Chengalpattu Karumbakkam 1 171 163 Valarkundram
      2 172 125 Reddikuppam
      3 173 164 Mullipakkam
      4 174 123 Puiluppai
      5 175 122 Karumbakkam
      6 176 165 Rayalpattu
      7 177 121 Viralpakkam
      8 178 119 Vengur
      9 179 93 Perunthandalam
      10 180 94 Hanumanthapuram
      11 181 95 Dasirikuppam
      12 182 96 Sirukundram
      13 183 97 Mauderi
      14 184 118 Melur
      15 185 116 Kilur
      16 186 120 Mailai
      17 187 117 Kottamedu
      18 188 166 Edakundram
      19 189 100 Nellikuppam
      20 190 98 Kondangi
      21 191 99 Agaram
Kancheepuram Chengalpattu Kelam-bakkam 1 192 33 Navalur
      2 193 34 Egattur
      3 194 36 Kuttukkadu
      4 195 37 Kalipattur
      5 196 42 Kelambakkam
      6 197 43 Padur
      7 198 44 Kovalam
      8 199 45 Thiruvidanthai
      9 200 35 Kanathur Reddikup-pam
      10 201 107 Nemmeli
      11 202 108 Krishnakaranai
      12 203 190 Pattipulam
      13 204 193 Saluvankuppam
      14 205 31 Thalambur
      15 206 32 Karani
      16 207 27 Kilakottur
      17 208 24 Melakottur
      18 209 29 Mambakkam
      19 210 26 Kolathur
      20 211 28 Ponmar
      21 212 30 Polacheri
      22 213 38 Siruseri
      23 214 39 Sonallur
      24 215 40 Velichai
      25 216 41 Pudupakkam
Kancheepuram Chengalpattu Chengalpattu 1 217 126 Senneri
      2 218 91 Anjur
      3 219 135 Virapuram
      4 220 92 Itchankaranai
Kancheepuram Chengalpattu Palur 1 221 63 Vembakkam
      2 222 64 Guruvanmedu
      3 223 73 Kolathur
      4 224 62 Dasirkunnathur
      5 225 61 Appur
      6 226 58 Thalimangalam
      7 227 59 Perumalthangal
      8 228 60 Senthamangalam
      9 229 71 Chettipunyam
      10 230 72 Venkatapuram
      11 231 69 Sastramlambakkam
Kancheepuram Chengalpattu Kattan kolathur 1 232 50 Kayarambedu
      2 233 79 Gudalur
      3 234 54 Potheri
      4 235 53 Konathi
      5 236 52 Thailavaram
      6 237 51 Vallancheri
      7 238 56 Kattankolathur
      8 239 55 Ninnakkarai
      9 240 80 Kadambur
      10 241 49 Kalivanthapattu
      11 242 81 Karumbur
      12 243 82 Karunilam
      13 244 84 Singaperumalkoil
      14 245 85 Vinjiambakkara
      15 246 86 Thirutheri
      16 247 87 Pareri
      17 248 88 Thenmelpakkam
      18 249 89 Kachad imangalam
      19 250 90 Kondamangalam
      20 251 83 Sengundram
      21 252 78 Chithamannur
      22 253 74 Thirukatchur
      23 254 77 Kilakkaranai
      24 255 75 Panagottur
      25 256 76 eramanur
      26 257 57 Settamangalam
Kancheepuram Chengalpattu Guduvancheri 1 258 1 Mannivakkam
      2 259 2 Vandalur
      3 260 4 Urapakkam
      4 261 8 Ayyancheri
      5 262 3 Kilambakkam
      6 263 9 Nedugundram
      7 264 10 Puthur
      8 265 12 Unamancheri
      9 266 11 Kolapakkam
      10 267 21 Nallambakkam
      11 268 23 Vengadamangalam
      12 269 22 Ralhnamangalam
      13 270 20 Kirapakkam
      14 271 25 Murugamangalam
      15 272 5 Guduvamcheri
      16 273 6 Nandivaram
      17 274 7 Karanipuducheri
      18 275 13 Arungal
      19 276 15 Kannivakkam
      20 277 16 Pandur
      21 278 19 Kumili
      22 279 14 Perumattunallur
      23 280 48 Kalvoy
      24 281 17 Hasthinapuram
      25 282 18 Ottivakkam
Thiruvallur Uthukkottai Uthukkottai 1 1 68 Ellapuram
      2 2 67 Sitharipakkam
      3 3 41 Senjiagaram
      4 4 60 Thandalam
      5 5 49 Parthumanikuppam
      6 6 55 Sirunai
      7 7 58 Kilakaramannur
      8 8 59 Thoodareddikuppam
      9 9 64 Ellapuram
Thiruvallur Uthukkottai Periya-palayam 1 10 66 Periyapalayam
      2 11 68 Moongilpattu
      3 12 82 Panappakkam
      4 13 65 Rallapadi
      5 14 87 Akkarapakkam
      6 15 88 Thirunilai
      7 16 86 Maduravasal
      8 17 85 Panayanjeri
      9 18 83 Velapakkam
      10 19 84 Seeyanjeri
      11 20 69 Vadamadurai (A, B & C Block)
      12 21 46 Enambakkam
      13 22 47 Melmaligaipattu
Thiruvallur Uthukkottai Kanni-gaipair 1 23 90 Kannigaipair(S)
      2 24 90 Kannigaipair(W)
      3 25 92 Manjakaranai
      4 26 91 Kurambakkam
      5 27 93 Kottakuppam
      6 28 89 Amidanallur
      7 29 79 Neyveli
      8 30 94 Annadanakakavakkam
      9 31 78 Thirukandalam
      10 32 95 Madavilagam
      11 33 77 Pusivakkam
      12 34 75 Alinijivakkam
      13 35 76 Perumudivakkam
      14 36 80 Alapakkam
      15 37 74 Athivakkam
      16 38 73 Athangikavanoor
      17 39 72 Pagalmedu
      18 40 70 Mamballam .
Thiruvallur Uthukkottai Velakapuram 14 41 28 Velakapuram
      2 42 34 Peruttivakkam
      3 43 38 Vadathillai
      4 44 31 Kalavai
      5 45 30 Alapakkam
      6 46 24 Meyyur
      7 47 32 Edambedu
      8 48 20 Vembedu
      9 49 26 Gurupuram
Thiruvallur Gummudi-poondi Elavoor 1 50 50 Periyaobulapuram
      2 51 51 Elavoor 1 & 2
      3 52 64 Athupakkam
      4 53 67 Valathulambedu
      5 54 65 Melakkalini
      6 55 63 Thervaji
Thiruvallur Guminudi-poondi Poovalambedu 1 56 16 Poovalambedu
      2 57 17 Sithurnatham
      3 58 18 Amirthamangalam
      4 59 45 Getanmalee
      5 60 43 Kanulur
      6 61 29 Thiruvayarkandigai
      7 62 19 Chinnapuliyur
      8 63 33 Seppedu
      9 64 32 Manali
Thiruvallur Gummudi-poondi Gummudi-poondi 1 65 74 Naduvanpallam
      2 66 79 Kilmudalambedu 1 & 2
      3 67 75 Gummudippondi
      4 68 48 Karumbakkam
      5 69 70 Chinnasoliyambakkam
      6 70 81 Melmudalambedu
      7 71 49 Pappankuppam
      8 72 82 Puduvoyal 1 & 2
      9 73 44 Annapanaikenkuppam
Thiruvallur Ambathur Madura-voyal 1 74 64 Ayanambakkam
      2 75 65 Koladi
      3 76 66 Perumalagaram
      4 77 71 Vanagaram
      5 78 68 Thundalam
      6 79 70 Sivabootham
      7 80 69 Chettiaragaram
      8 81 67 Noombal
      9 82 73 Maduravoyal
      10 83 72 Karambakkam
Thiruvallur Ambathur Ambathur 1 84 12 Koilpadagai -1 & 2
      2 85 62 Nolambur
      3 86 63 Adayalampattu
      4 87 60 Mannur
      5 88 61 Athipattu
      6 89 18 Ambattur
      7 90 17 Ayappakkam
      8 91 16 Thirumullaivoyal 1 & 2
      9 92 21 Oragadam
      10 93 19 Patravakkam
      11 94 20 Menambedu
      12 95 56 Korattur
      13 96 59 Mugappair
      14 97 57 Kakapallam
Thiruvallur Ambathur Morai 1 98 1 Kilgondaiyar
      2 99 2 Alathur
      3 100 3 Pandeswaram
      4 101 4 Arakkambakkam
      5 102 5 Morai - 1 & 2
      6 103 6 Melapakkam
      7 104 7 Kadavoor
      8 105 8 Vellacheri
      9 106 9 Palavedu
      10 107 10 Mugahtapudupattu
      11 108 11 Mitanmallee
      12 109 13 Vellanur
      14 110 15 Pothur
      15 111 14 Pammadugulam
Thiruvallur Ambattur Madavaram 1 112 45 Kathivakkam
      2 113 46 Eranavoor
      3 114 47 Thirvathiyur
      4 115 48 Sathangadu
      5 116 44 Sadayankuppam
      6 117 43 Kadapakkam
      7 18 42 Elnthacheri
      8 119 41 Malai Mullaivayal Vaikadu
      9 120 50 Madavaram
      10 121 49 Chinnasekkadu
Thiruvallur Ambattur Senkun-dram 1 122 22 Senkundraum
      2 123 53 Kadervedu
      3 124 54 Soorapattu
      4 125 52 Pozal
      5 126 57 Vilakkuputtu
      6 127 23 Naravarikuppam
      7 128 36 Thandalkalani
      8 129 34 Lyon 1 & 2
      9 130 37 Gtantlyn
      10 131 38 Vadaperumbakkam
      11 132 31 Payasambaakam
      12 133 30 Settimedu
      13 134 33 Athivakkam
      14 135 25 Palavayal
      15 136 24 Theerthangarianpattu
      16 137 32 Alinijivakkam
      17 138 35 Vadakarai
      18 139 26 Valankadupakkam
      19 140 27 Sirugavoor
      20 141 28 Ariyalur
      21 142 28 Senarambakkam
      22 143 28 Theeyambakkam
      23 144 40 Mathur
      24 145 39 Manjanbakkam
      25 146 29 Kasappur
      26 147 55 Puthagaram
Thiruvallur Ambattur Amman-bakkam 1 148 33 Ammanambakkam
      2 149 42 Karanai
      3 150 36 Guruvayal
      4 151 39 Ayalaheri
      5 152 34 Agaram
      6 153 35 Sethupakkam
      7 154 44 Thamaraipakkam
      8 155 30 Sembedu
      9 156 31 Vengal A-Block
Thiruvallur Thiruvallur Poondi 1 157 15 Poondi
      2 158 14 Krishnapuram
      3 159 16 Kannamapettai
      4 160 19 Ramanathandalam
      5 161 21 Errayur
      6 162 20 Seeyanjeri
Thiruvallur Thiruvallur Pandoor 1 163 69 Pandoor
      2 164 58 Thirupasoor A- Block
Thiruvallur Thiruvallur Kadambat-tur 1 165 108 Kadambattur
      2 166 71 Piryankuppam
      3 167 68 Attupakkam
Thiruvallur Thiruvallur Vengathur 1 168 97 Vengathur
      2 169 104 Polivakkam
      3 170 72 Egathur
      4 171 106 Pinjivakkam
      5 172 124 Erayamangalam
      6 173 99 Papparambakkam - A and B Block
Thiruvallur Thiruvallur Mappedu 1 174 126 Mappedu
      2 175 145 Thiupandaiyur -
      3 176 135 Ulandai
      4 177 138 Kottaiyur
Thiruvallur Thiruvallur Villiyur 1 178 32 Villiyur
      2 179 48 Vishnuvakkam
      3 180 21 Kerukampoondi
      4 181 49 Perathur
      5 182 46 Vathattur
Thiruvallur Thiruvallur Thiruvur 1 183 94 Thiruvur
      2 184 86 Pakkam A and B Block
      3 185 85 Puliyur
      4 186 88 Veppampattu
      5 187 81 Sirukalathur
      6 188 96 Aranvayal
Thiruvallur Thiruvallur Thiruvallur 1 189 57 Thiruvallur
      2 190 53 Odhikkadu
      3 191 54 Punnapakkam
      4 192 75 Kakalur
      5 193 77 Thandalam
      6 194 52 Ikkadu
      7 195 95 Putlur
      8 196 55 Pullaravakkam
Thiruvallur Ponneri Sholavaram 1 197 114 Nallur
      2 198 106 Jaganathapuram
      3 199 108 Athur
      4 200 109 Erumaivettipalayam
      5 201 105 Karanodai
      6 202 104 Sothuperumbedu
      7 203 112 Attanthangal
      8 204 113 Vijayanallur
      9 205 111 Alamati
      10 206 115 Sembilivaram
      11 207 117 Siruniam
      12 208 116 Sholavaram
      13 209 118 Padianallur
      14 210 124 Angadu
      15 211 125 Orakkadu
Thiruvallur Ponneri Nayar 1 212 77 Amur
      2 313 100 Nayar
      3 214 101 Nerkundram
      4 215 102 Sekkancheri
      5 216 103 Sorrappattu
      6 217 119 Sothupakkam
      7 218 120 Melsingilimedu
      8 219 123 Kummanur
      9 220 121 Perungavoor
      10 221 126 Pudur
      11 222 127 Kandigai
      12 223 122 Marambedu
      13 224 126 Arumanthai
      14 225 130 Pudupakkam
      15 226 131 Mafuskhanpettai
      16 227 132 Periyamullaivoyal
      17 228 146 Chinnamullaivoyal
      18 229 133 Vazhugaimedu
      19 230 134 M.Adiyur
      20 231 146 Seemapuram
      21 232 129 Kodipallam
      22 233 147 Thirunnai
      23 234 149 Villivoyal
      24 235 150 Vichur
Thiruvallur Ponneri Arani 1 236 61 Peravallur
      2 237 60 Vairavamkuppam
      3 238 63 Vadakkanallur
      4 239 62 Duranallur
      5 240 64 Sevittupanapakkam
      6 241 65 Secundapuram
      7 242 66 Pondavakkam
      8 243 67 Madavaram
      9 244 69 Malliankuppam
      10 245 68 Arani
      11 246 70 Chinnamedu
      12 247 71 Kilameni
      13 248 72 Aampakkam
      14 249 73 Natham
      15 250 75 Panjeti
      16 251 76 Thatchur
      17 252 107 Bandikawanur
      18 253 74 Eranavakkarri
Thiruvallur Ponneri Ponneri 1 254 44 Arasur
      2 255 46 Andavoyal
      3 256 47 Aplavaram
      4 257 48 Sombatu
      5 258 49 Parnambedu
      6 259 50 Kilikodu
      7 260 52 Eliambedu
      8 261 51 Thiruppair
      9 262 53 Kanakavallipuram
      10 263 54 Guduvarjcherry
      11 264 55 Chinnakavanam
      12 265 57 Aladu
      13 266 43 Kattavoor
      14 267 58 Thadaperumbakkam
      15 268 59 Ponneri
Thiruvallur Ponneri Thirupalaivanam 1 269 5 Karimanal
      2 270 8 Pakkam
      3 271 6 Kanavanthurai
      4 272 7 Palaverkadu
      5 273 10 Sirulapakkam
      6 274 9 Avurivakkam
      7 275 29 Thirupalaivanam
      8 276 30 Vanjivakkam
      9 277 32 Pralayampakkam
      10 278 41 Asananudur
      11 279 35 Thangalperumbulam
      12 280 34 Andarmadam
      13 281 40 Perumbedu
      14 282 56 Lingapayanpettai
      15 283 42 Medur
      16 284 45 Vidathandalam
Thiruvailur Ponneri Kollur 1 285 1 Poongulam
      2 286 3 Kanrambakkam
      3 287 2 Mangodu
      4 288 4 Kallur
      5 289 11 Annamalaicheri
      6 290 12 Periyaveppathur
      7 291 13 Uppunelvoyal
      8 292 14 Seliambedu
      9 293 15 Injur
      10 294 17 Umippedu
      11 295 27 Vembedu
      12 296 28 Poovami
      13 297 18 Seganyam
      14 298 16 Kanganamedu
      15 299 19 Devampattu
      16 300 20 Agarara
      17 301 21 Periyakarumbur
      18 302 25 Kumarancheri
      19 303 22 Kolur
      20 304 23 Iluppakkam
      21 305 24 Panappakkam
      22 306 26 Avur
Thiruvallur Ponneri Minjur 1 307 78 Anuppampattu
      2 308 98 Nalur
      3 309 99 Vannivakkam
      4 310 135 Minjur
      5 311 136 Nandiambakkam
      6 312 138 Ariyanvoyal
      7 313 97 Yellampakkam
      8 314 137 Kollati
      9 315 139 Kalpakkam
      10 316 142 Ennur
      11 317 143 Athipattu
      12 318 144 Vallur
      13 319 148 Edayanchavadi
Thiruvallur Ponneri Kattur 1 320 33 Sirupalaverkadu
      2 321 36 Karangali
      3 322 37 Ebrahampuram
      4 323 38 Kadappakkam
      5 324 39 Thathamanji
      6 325 31 Eraakuracheri
      7 326 88 Siriilappananjeri
      8 327 79 Devadanam
      9 328 80 Kumarasirulapakkam
      10 329 81 Kaniambakkam
      11 330 96 Thottakadu
      12 331 83 Velur
      13 332 82 Siruvelur
      14 333 85 Eripinayarkuppam
      15 334 84 Thiruvellavoyal
      16 335 86 Athamanjeri
      17 336 87 Somanjeri
      18 337 94 Thinaipakkam
      19 338 95 Merattoor
      20 339 141 Puzhudivakkam
      21 340 89 Kattoor
      22 341 90 Kalanji
      23 342 91 Kattupalli
      24 343 92 Vayalur
      25 344 140 Neidavoyal
      26 345 93 Kadamanjeri
Thiruvallur Poonamallee Avadi 1 346 30 Thiruverkadu
      2 347 29 Sundaracholavaram
      3 348 31 Veeraraghayapuram
      4 349 25 Paruthipattu
      5 350 26 Paleripattu
      6 351 24 Vilinjambakkam
      7 352 23 Soranjeri
      8 353 27 Kannapalayam
      9 354 28 Melpakkam
Thiruvallur Poonamallee Thiruninravur 1 355 3 Thiruninravur
      2 356 1 Naduguthagai
      3 357 5 Korattur-A
      4 358 5 Korattur-B
      5 359 4 Agraharam Mel
      6 360 2 Nemilicheri
      7 361 21 Karunagaracheri
      8 362 20 Amadhurmedu
      9 363 22 Thandurai
      10 364 19 Voyalanallur
Thiruvallur Poonamallee Thiru-mazhisai 1 365 36 Thirumazhisai
      2 366 18 Kilmanambedu
      3 367 37 Udayaarkoil
      4 368 12 Kuthambakkam
      5 369 14 Sembarambakkam
      6 370 9 Padur
      7 371 8 Meyyur
      8 372 17 Vellavedu
      9 373 16 Narasingapuram
      10 374 15 paravtharaj apuram
      11 375 13 Palanjur
      12 376 10 Nemam-A
      13 377 10 Nemam-B
      14 378 11 Thirumalairajapuram
      15 379 6 Nochimedu
      16 380 7 Gudapakkam
Thiruvallur Poonamallee Poonamallee 1 381 32 Parivakkam
      2 382 33 Banaveduthottam
      3 383 42 Varadharajapuram
      4 384 38 Madavilagam
      5 385 44 Ariamandanallur
      6 386 43 Tukkananabattu
      7 387 34 Pidarithangal
      8 388 35 Kolappancheri
      9 389 45 Poonamallee
      10 390 46 Agraharam
      11 391 49 Kattuppakkam
      12 392 48 Goparasanallur
      13 393 47 Senneerkuppam
      14 394 41 Nazaratpettai
      15 395 39 Meppur
      16 396 40 Agaram Mel