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State of Maharashtra - Section

Section 25 in The Maharashtra Motor Vehicles Tax Act, 1958

25. [ Repeal of Maharashtra XXXIII of 1962 and savings. [This section was inserted by Maharashtra 22 of 1979, Section 17.]

- On the commencement of the Bombay Motor Vehicles Tax (Amendment) and Maharashtra Tax on Goods (Carried by Road) (Repeal) Act, 1979, the Maharashtra Tax on Goods (Carried by Road) Act, 1962, shall stand repealed:Provided that such repeal shall not affect -
(a)the previous operation of the Act repealed, or anything duly done or suffered thereunder:
(b)any right, privilege, obligation or liability acquired, accrued or incurred under the Act so repealed;
(c)any penalty, forfeiture or punishment incurred in respect of any offence committed against the Act so repealed; or
(d)any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture and punishment as aforesaid;
and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if this section had not been enacted:Provided further that subject to the preceding proviso, anything done or any action taken under the Act so repealed shall, in so far as it is not inconsistent with the provisions of this Act be deemed to have been done or taken under the corresponding provisions of this Act, and shall continue to in force accordingly unless and until superseded by anything done or any action taken under this Act.][First Schedule] [This Schedule was substituted for the original by Maharashtra 20 of 1985 Section 5.](See section 3)
Description of motor vehicle Maximum Annual Rate of Tax Rs.
1 2
A. Motor vehicles fitted solely with pneumatic tyres -
I. [* * *] [Sub-clause I was deleted by Maharashtra 14 of 1987, Section 10(i).]  
II. Motor Vehicles not exceeding 250 Kgs, in weight, unladen 5adapted and used for invalids. 5
[III. [Sub-clause III was substituted by Maharashtra 25 of 1990, Section 6(1).] Motor Vehicles (including tri-cycles) used for carriage ofgoods or materials,-
(a) Vehicles the registered laden weight of which does notexceed 750 Kgs. 1,200
(b) Vehicles the registered laden weight of which exceeds 750Kgs. but does not exceed 1,500 Kgs. 1,950
(c) Vehicles the registered laden weight of which exceeds1,500 Kgs. but does not exceed 3,000 Kgs 2,700
(d) Vehicles the registered laden weight of which exceeds3,000 Kgs. but does not exceed 4,500 Kgs 3,600
(e) Vehicles the registered laden weight of which exceeds4,500 Kgs. but does not exceed 6,000 Kgs 4,500
(f) Vehicles the registered laden weight of which exceeds6,000 Kgs. but does not exceed 7,500 Kgs 5,400
(g) Vehicles the registered laden weight of which exceeds7,500 Kgs. but does not exceed 9,000 Kgs 6,450
(h) Vehicles the registered laden weight of which exceeds9,000 Kgs. but does not exceed 10,500 Kgs 7,500
(i) Vehicles the registered laden weight of which exceeds10,500 Kgs. but does not exceed 12,000 Kgs 8,550
(j) Vehicles the registered laden weight of which exceeds12,000 Kgs. but does not exceed 13,500 Kgs 9,750
(k) Vehicles the registered laden weight of which exceeds13,500 Kgs. but does not exceed 15,000 Kgs 10,950
(l) Vehicles the registered laden weight of which exceeds15,000 Kgs. but does not exceed 16,500 Kgs 12,150
(m) Vehicles the registered laden weight of which exceeds16,500 Kgs. The rate specified in (1) above plus Rs 450 for every 500Kgs. or Part thereof in excess of 16,500 Kgs:
Provided that, where tax on motor vehicles is levied by anylocal authority, the maximum rates for motor vehicles registeredfor use solely within the limits of such local authority shallbe two-thirds of the aforesaid maximum rates.]
[IV [Sub-clause IV and IV-A were substituted for sub-clause IV by Maharashtra 9 of 1989, Section 6(1).] (1)[Motor Vehicles (including tri-cycles) plying for hireand used for the carriage of passengers,- [This portion was substituted by Maharashtra 29 of 1994, Section 4(a)(i).]
(a) vehicles permitted to carry two passengers [1000] [These figures were substituted for the figures '250' by Maharashtra 22 of 2006, Section 2(a)(i)(A).]
(b) vehicles permitted to carry three passengers [1200] [These figures were substituted for the figures '350' by Maharashtra 22 of 2006, Section 2(a)(i)(B).]
(c) vehicles permitted to carry four passengers [1600] [These figures were substituted for the figures '450' by Maharashtra 22 of 2006, Section 2(a)(i)(C).]
(d) vehicles permitted to carry five passengers [2000] [These figures were substituted for the figures '550' by Maharashtra 22 of 2006, Section 2(a)(i)(D).]
(e) vehicles permitted to carry six passengers [2400] [These figures were substituted for the figures '650' by Maharashtra 22 of 2006, Section 2(a)(i)(E).]
(f) [ air-conditioned motor vehicles fitted with fare meters(cool cabs) permitted to carry not more than six passengers.excluding the driver, for every passenger that the vehicle ispermitted to carry.] [Sub-entry (f) was added by Maharashtra 26 of 2001, Section 3(a)(i).] [3000] [These figures were substituted for the figures '200' by Maharashtra 22 of 2006, Section 2(a)(i)(F).]
Provided that, where a tax on motor vehicles is levied by anylocal authority, the maximum rates for motor vehicles registeredfor use within the limits of such local authority shall betwo-thirds of the aforesaid maximum rates:
[* * *] [This proviso was deleted by Maharashtra 26 of 2001, Section 3(a)(ii).]
Explanation.- Where not more than two children belowthe age of twelve year are permitted to be carried in a motorvehicle in addition to the number of passengers which thevehicle is permitted to carry, the child or children so carried,shall not be reckoned as passengers;]
(g) [ Jeep type motor cab (black and yellow) permitted tocarry more than six passengers but not exceeding twelvepassengers, excluding driver, for every passenger: [Sub-entry (g) was added by Maharashtra 29 of 2009, Section 2(a), (w.e.f. 26-10-2009).] 5,000]
Provided that, different rates of tax may be specified forthe different Jeep type motor cab (black and yellow) on thebasis of number of passengers permitted to be carried.
(1A) [ [Entry 1A was inserted by Maharashtra 29 of 2009, Section 3(b).] Motor Vehicles (including tri-cycles) plying for hire andused for carriage of passengers, not required to be fitted withfare meters (tourist taxies)-
(a) Manufactured in India and permitted to carry not morethan six passengers excluding the driver-
(i) other than air-conditioned,for every passenger that the vehicle is permitted to carry [1,500] [These figures were substituted for the figures '375' by Maharashtra 22 of 2006, Section 2(a)(ii)(A)(I).]
(ii) air-conditioned, for everypassenger that the vehicle is permitted to carry [2,000] [These figures were substituted for the figures '500' by Maharashtra 22 of 2006, Section 2(a)(ii)(A)(H).]
(b) Manufactured in other countries and imported in India andpermitted to carry not more than six passengers excluding thedriver, for every passenger that the vehicle permitted to carry [3,000] [These figures were substituted for the figures '750' by Maharashtra 22 of 2006, Section 2(a)(ii)(A)(B).]
Explanation. - Where not more than two children belowthe age of twelve year are permitted to be carried in a motorvehicle in addition to the number of passengers which thevehicle is permitted to carry, the child or children so carried,shall not be reckoned as passengers.]
(2) Motor vehicles plying for hire and used as a stagecarriage for the carriage of passengers for every passengerpermitted to carry [500] [These figures were substituted for the figures '100' by Maharashtra 22 of 2006, Section 2(a)(iii).]
Provided that, where a tax on motor vehicles is levied by anylocal authority, the maximum rates for motor vehicles registeredfor use within the limits of such local authority shall betwo-thirds of the aforesaid maximum rates.
Explanation.- Where not more than two children belowthe age of twelve years are permitted to be carried in a motorvehicle in addition to the number of passengers which thevehicle is permitted to carry, the child or children so carried,shall not be reckoned as passengers.
(3) Motor vehicles plying for hire or reward used fortransport of passengers in respect of which contract carriagepermits have been issued under the These words and figures weresubstituted for the words and figures [Motor Vehicles Act, 1988]and permitted to carry more than 6 passengers; excluding thedriver, for every passenger that the vehicle is permitted tocarry,-
(a) [ Ordinary omnibuses. permitted to carry more than sixpassengers. excluding driver, for every passenger. [[Sub-entry (a) was substituted by Maharashtra 29 of 2009, Section 2(a)(ii), w.e.f. 26-10-2009.Substituted entry (a) reads as follows:-(a) Ordinary omnibuses, permitted to carry more than six passengers, excluding driver, for every passenger. - 5,000]] [5,000] [These figures were substituted for figures '2,000' by Maharashtra 22 of 2006, Section 2(a)(iv)(A).]
Provided that, different rates of tax may be specified forthe different ordinary omnibuses on the basis of number ofpassengers permitted to be carried.] |- (b) [ Tourist vehicles. permitted to carry more than sixpassengers, excluding driver, for every passenger] [Clause (b) was substituted by Maharashtra 25 of 1990, Section 6(2)(a)(ii).] [10,000] [These figures were substituted for figures '5,000' by Maharashtra 22 of 2006, Section 2(a)(iv)(B).]
(bb) [ Tourist or ordinary vehicles, permitted to carry morethan six passengers, excluding driver, for every passengercarried on each sleeper berth. [Sub-entry (bb) was inserted by Maharashtra 30 of 2003, Section 2(a).] 15,000]
(c) [ Air-conditioned vehicles permitted to carry more thansix passengers, excluding driver, for every passenger.] [Clause (c) was substituted by Maharashtra 25 of 1990, Section 6(2)(a)(iii).] [15,000] [These figures were substituted for the figures '8,000', by Maharashtra 22 of 2006, Section 2(a)(iv)(C).]
(cc) [ Air-conditioned vehicles permitted to carry more thansix passengers, excluding driver, for every passenger carried oneach sleeper berth. [Sub-entry (cc) was inserted by Maharashtra 30 of 2003, Section 2(b).] 20,000]
(3A) [ Motor vehicles plying for hire or reward used fortransport of passengers by private operators on inter-Stateroutes in respect of which contract carriage permits have beenissued under the Motor Vehicles Act, 1988 and permitted to carrymore than six passengers excluding the driver, for everypassenger the vehicle is permitted to carry... [Entry (3A) was inserted by Maharashtra 29 of 1994, Section 4(c).] 5,000]
(3B) [ Air-conditioned motor vehicles plying for hire orreward used for transport of passengers by private operators oninter-State routes in respect of which contract carriage permitshave been issued under the Motor Vehicles Act, 1988 andpermitted to carry more than six passengers excluding thedriver, for every passenger that the vehicle is permitted tocarry. [Entry (3B) was inserted by Maharashtra 15 of 2001, Section 3(a)(1).] 8,000]
(4) [ The motor vehicles. other than those mentioned in item(3), plying for hire or reward and used for transport ofpassengers. in respect of which special permits have been issuedunder sub-section (8) of section 88 of the Motor VehiclesAct, 1988 and permitted to carry more than six passengers,excluding driver, for every passenger. [Entry (4) was inserted by Maharashtra 25 of 1980, Section 6(b).] 5,000]
(4A) [ Air-conditioned motor vehicles other than thosementioned in item (3), plying for hire or reward and used fortransport of passengers, in respect of which special permitshave been issued under sub-section (8) of section 88 of theMotor Vehicles Act, 1988 and permitted to carry more than sixpassengers, excluding driver, for every passengers that thevehicle is permitted to carry. [Entry (4A) was inserted by Maharashtra 15 of 2001, Section 3(a)(2).] 8,000]
Provided that, where a tax on motor vehicles islevied by any local authority, the maximum rates for motorvehicles registered for use within the limits of such localauthority shall be two-thirds of the aforesaid maximum rates.
Explanation. - Where not more than two children belowthe age of twelve years are permitted to be carried in a motorvehicle in addition to the number of passengers which thevehicle is permitted to carry, the child or children so carried,shall not be reckoned as passengers.
IV-A. Private service vehicles -
(a) Air-conditioned private service vehicle, for every personwhich the vehicle is permitted to carry. [5,000] [These figures were substituted for the figures '2000' by Maharashtra 22 of 2006, Section 2(b)(i).]
(b) Other than air-conditioned private service vehicles-
(i) for every person which thevehicle is permitted to carry [2,500] [These figures were substituted for the figures '1000' by Maharashtra 22 of 2006, Section 2(b)(ii)(A).]
(ii) for every person other thanseated person which the vehicle is permitted to carry [1,000] [These figures were substituted for the figures '500' by Maharashtra 22 of 2006, Section 2(b)(ii)(B).]Provided that, where a tax on motor vehicles is levied by anylocal authority, the maximum rates for motor vehicles registeredfor use within the limits of such local authority shall betwo-thirds of the aforesaid maximum rates.]
[V. [Sub-clause V was substituted by Maharashtra 25 of 1990, Section 6(3).] Break-down vans used for towing disabled vehicles 600]
[VI. [Sub-clause VI was substituted by Maharashtra 25 of 1990, Section 6(4).] (1) Tractors, whether or not fitted with any equipmentdescribed in (2) below: and
(2) Any motor vehicles which are not intended to carrypassengers, goods or other load, and which are fitted with anyequipment such as cranes, compressors or projectors, and areused for any special services or purposes -
(a) Vehicles not exceeding 750kgs. in weight, unladen. 300
(b) Vehicles exceeding 750 kgs.but not exceeding 1500 kgs. in weight, unladen. 400
(c) Vehicles exceeding 1500 kgs.but not exceeding 2250 kgs in weight, unladen. 600
(d) Vehicles exceeding 2,250 kgsin weight, unladen The rate specified to (c) aboveplusRs. 300 for every500 kgs. or part thereof in excess of 2,250 kgs.]
[VI-A. [Sub-clause VI-A was inserted by Maharashtra 53 of 2005, Section 2.] Excavators -
| (a) Vehicles not exceeding 750 kgs. In weight, unladen. 2,000
| (b) Vehicles exceeding 750 kgs. but not exceeding 1,5000 kgs.in weight, unladen. 4,000
| (c) Vehicles exceeding 1,500 kgs. but not exceeding 2,250kgs. in weight, unladen. 6,000
| (d) Vehicles exceeding 2,250 kgs. in weight, unladen. Rs. 6000plusRs. 900 for every 500 kgs. orpart thereof in excess of 2,250 kgs,]
[VII. [Subs-clause VII was substituted by Maharashtra 13 of 2010, Section 2 (w.e.f. 29-4-2010).] Motor Vehicles other than those liable to tax under theforegoing provisions of this Schedule or the Third Schedule 5 -
(1) Permitted to carry not more than six persons, excludingdriver -
(a) not exceeding 750 kgs inweight, unladen 2,000
(b) exceeding 750 kgs in weight,unladen 3,000
(2) Permitted to carry more than six persons, but notexceeding twelve persons, excluding driver, for every person 4,000
(3) Permitted to carry more than twelve persons, excludingdriver for every person. 5,000]
VIII. Trailers drawn by motor vehicles -
(a) When a trailer is used for the carriage of goods The rates specified in sub-clause III above inrespect of motor vehicles used for the carriage of goods ormaterials.
(b) When a trailer is used for the carriage of passengers The rates specified in[sub-clause IV andIV-A] [These words, figures and letter were substituted for the word and figures 'sub-clause IV, by Maharashtra 9 of 1989, Section 6(3).]above in respect of motor vehicles plying for hire andused for carriage of passengers.
(bb) [ when a trailer is used for the agricultural purposes, - [Entry (bb) was inserted by Maharashtra 15 of 2001, Section 15 of 2001, Section 3(b).]
(i) trailer exceeding 4,500 kgs but not exceeding 7,500 kgsin weight, laden 1,500
(ii) trailer exceeding 7500 kgs in weight, laden 3,000]
(c) when a trailer is used for any other purpose 40
[IX. [Sub-clause IX added by Maharashtra 29 of 2009, Section 2(b) (w.e.f. 26.10.2009).] Camper Van -
Vehicles per square meter floor area excluding the driver'scabin 20,000]
B. Motor vehicles other than those fitted solely with pneumatictyres. The rate shown in clause Aplusfifty percentum
C. Dealers in, or manufactures of motor vehicles for a generallicense, in respect of each motor vehicle [10,000] [These figure were substituted for the figures '300' by Maharashtra 14 of 2006, Section 2.]
[Second Schedule] [This Schedule was substituted for the Third Schedule and Fourth Schedule by Maharashtra 2 of 1998, Section 11.][See section 3 [(1C), (1E) and (1F)] [These brackets, figures, letters and words were substituted for the brackets, figures, letters and words '(1C) and (1E)' by Maharashtra 12 of 2010, Section 6(a) (w.e.f 29-4-2010).] and section 9(6) and (7)]