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[Cites 0, Cited by 7] [Entire Act]

State of Bihar - Section

Section 5 in Bihar Motor Vehicles Taxation Act, 1994

5. Levy of tax.

(1)Subject to other provision of this Act, on and from the date of commencement of this Act, every owner of a registered motor vehicle shall pay tax on such vehicle at the rate specified in Schedule-I.
(2)Subject to other provisions of this Act, on and from the date of commencement of this Act, every owner of a registered motor vehicle shall pay additional Motor Vehicle Tax on such vehicle at the rate specified in Schedule-II.[Provided that an Omni bus registered for use for private purposes shall not be liable to pay additional motor vehicle tax.] [Inserted by Act 7 of 2006 (w.e.f. 19.4.2006).]"
(3)The State Government may, by notification from time to time, increase the rate of tax specified in the Schedules:[Provided that no such increase shall, during any year exceeding fifty percent of the rate of taxes prescribed in the Schedules.] [Substituted by Act 7 of 2006 (w.e.f. 19.4.2006).][xxx] ['Sub-section (4)' repealed by Act 7 of 2006 (w.e.f. 19.4.2006).]
(4)[ A rebate of fifty percent of total tax payable, including Additional Tax, shall be allowed on all motor vehicles which fall under the definition of 'Battery Operated Vehicle' as defined in the Central Motor Vehicles Rules, 1989.
(5)A rebate of fifty percent of total tax payable, including Additional Tax, shall be allowed on such stage carriages not more than one year old from the date of first registration at the time of applying for the rebate, with seating capacity not less than 13 persons and plying on routes within the limits of Municipal Corporation as notified by the Government of Bihar:Provided that this rebate shall not be available for such vehicles more than ten years old from the date of first registration.
(6)A "Green Tax" at the rate of ten percent of tax payable, including Additional Tax, shall be payable by every owner of a registered transport vehicle more than 12 years old except on three wheelers, tractors and trailers.] [Inserted sub-section (4), (5) & (6) vide Section 5 of Bihar Finance Act, 8 of 2010.]