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State of Bihar - Section

Section 7 in Bihar Motor Vehicles Taxation Act, 1994

7. Payment of tax.

(1)On personalised vehicles, [or vehicle of Omni bus category with seating capacity of six to twelve for private use] [Inserted by Finance Act, 8 of 2007.] one time tax for the whole life of the vehicle shall be levied at the time of registration at the rates specified in Schedule-I:Provided that the personalised vehicle registered prior to February 1,1992 for which One-time tax has not been paid, shall have to pay One-time tax at the rates prescribed in Schedule-I within 30 days of the expiry of the existing tax token otherwise an interest at the rate of two per cent per month shall be charged on the amount of tax due together with the arrears and penalty, if any calculated up to 30th November, 1993 at the rate of annual tax leviable prior to 1st February, 1992.
(2)Where a One-time tax for any motor vehicle has been paid and the registration of the vehicle has been cancelled for any reason whatsoever or the vehicle has been removed to any place outside the State on account of transfer of ownership or change of address, a refund of the tax at the rates provided in Schedule-I, shall be payable on an application made with such period, and subject to such conditions as may be prescribed:Provided that in case of removal of vehicle to any place outside the State on account of transfer of ownership or change of address, the refund of tax shall be considered only after receipt of proof of such transfer of ownership, or change of address:Provided further that where the rates of tax leviable under the Act are revised by notification in the Official Gazette the State Government may, from time to time, by notification in the Official Gazette, correspondingly revise the rate of refund and the refund of tax, payable in respect of vehicles registered on or after the date of such notification shall be made at such revised rates.
(3)[in case of vehicle other than personalised vehicles the tax may be paid for one or more quarterly periods at the annual rate of the tax payable for the quarter] ['Sub-section (3)' Substituted by Act 7, 2006.],
(4)In case of motor vehicles temporarily registered under Section 43 of the Motor Vehicles Act, 1988 the tax for vehicles other than personalised vehicles shall be levied at the rate of 1/12th of the tax payable for the year for such vehicles. In case of extension of the period of temporary registration under the proviso to subsection (2) of Section 43 tax at the rate of 1/12th payable for the year shall be payable on every extension of temporary registration for period of 30 days or part thereof:Provided that for temporary registration of personalised vehicles the rate of tax will be Rs. 50 for a Motorcycle (including moped, Scooter and Cycle with attachment for propelling the same by mechanical power) and Rs. 100 for a motor car.
(5)Notwithstanding anything contained in this section, the Government may, by notification, for time to time, direct that a temporary tax token may be issued in respect of a transport vehicle registered in other State plying temporarily in the State on payment of such tax and subject to such conditions as may be specified in the said notification:Provided that quarterly tax shall not be collected in respect of transport vehicles coming from other States intending to ply temporarily in the State and in any condition the following rate of tax shall not exceed.Prior to amendment by Act 7, 2006, sub-section (3) of Section 7 reads thus:
(3)In case of vehicles other than personalised vehicles the tax may be paid for one or more [monthly or, quarterly periods at the annual rate of the tax payable for the quarter] ['Sub-section (3)' Substituted by Act 7, 2006.] [or months as prescribed by the Government by notification] ['Sub-section (3)' Substituted by Act 7, 2006.]:Provided that the tax paid for any period less than a quarterly period, shall be 1/12th of the annual rate of tax for every month or part of a month comprising such period:"Provided further that the motor vehicles tax and additional motor vehicles tax on all transport vehicles (excluding goods carriage and motor cabs) shall be calculated on the number of seats for passengers based on wheelbase as indicated in columns 2, 3, 4 and 5 in the following table:-
Wheel base (in inch) Minimum Number of Seats
Ordinary Bus Express Bus Semi-Delux Bus Delux Bus
228 61 58 49 41
216 55 52 44 37
210 54 51 45 36
206 53 50 42 35
205 53 50 42 35
204 53 50 42 35
203 53 50 42 35
190 48 46 38 32
180 40 38 32 27
179 38 36 30 25
176 37 35 30 25
167 33 31 26 22
166 33 31 26 22
165 33 31 26 22
163 32 30 26 21
153 28 27 22 19
142 25 24 20 17
Buses shall be classified in the Rules as 'Express Bus' 'Semi-Delux' and 'Delux' in accordance with provision of passenger facilities and the age of the vehicle.
(a)In case where the tax token relates to a period not exceeding seven days an amount equal to twenty per cent of tax payable for a quarter in respect of the vehicle registered in the State;
(b)In case where the tax token relates to a period not exceeding fourteen days, an amount equal to thirty per cent of the tax payable for a quarter in respect of the vehicle registered in the State;
(c)In case where the tax token relates to a period exceeding fourteen days not exceeding thirty days, an amount equal to forty-five per cent of the tax payable for a quarter in respect of the vehicle registered in the State; and
(d)In case where the tax token relates to a period exceeding thirty days at a time, an amount equal to the aggregate of forty-five percent of the tax payable for a quarter for the first thirty days in respect of the tax payable for a quarter for the first thirty days in respect of the vehicle registered in the State and thirty per cent of such tax for every period of fourteen days or part thereof in excess of thirty days.
(6)At the time of making payment of any period under sub-sections (1), (2) or (3).
(a)A valid certificate of registration and a valid certificate of insurance in respect of the motor vehicle complying with the provisions of the Motor Vehicles Act, 1988 shall be produced before the taxing officer; and
(b)It shall be furnished to the taxing officer a declaration in duplicate in the prescribed form with the prescribed particulars specifying the taxing officer from whom the tax token, if any, had been last, obtained and showing that the tax payable against the vehicle has actually been paid.
(7)[ The tractor and trailer used for transporting agricultural produce shall be clubbed together for the purposes of one-time tax to be levied at the rate of Rs. 3,000/- per tractor-trailer in case the tractor is limited to 25 HP. capacity and the capacity of the trailer does not exceed 3 tonnes; and the rate shall be Rs. 5,000/- per tractor-trailer in case where the tractor has more than 25 HP. capacity and the capacity of the trailer does not exceed 5 tonnes. The State Government shall have the power to notify a Scheme regarding the compounding of fees within a prescribed time-limit in order that any unregistered tractor-trailer being used for agricultural purposes may be got registered. The scheme may be notified under the taxation rules framed.] ['Sub-section 7 of Section 7' Inserted by Bihar Finance Act 11 of 2002.]
(8)[ (a) One-time tax for the life time of the vehicle shall be levied on tractors used or kept for use for other than agricultural purpose at the rate of one percent of the cost of the vehicle excluding Value Added Tax:Provided one time tax payable by tractors already registered shall be calculated after deducting the tax amount already paid.
(b)A one time tax of Rs. 4,000.00 shall be payable by all trailers up to 3,000 kgs. registered laderi weight and Rs. 6,000.00 shall be payable by all trailers more than 3,000 kgs registered laden weight used or kept for use alongwith tractors for other than agricultural purpose:
Provided one time tax payable by trailers already registered shall be calculated after deducting the tax amount already paid.] [Inserted sub-section 8 vide Section 6 of Bihar Finance Act 8 of 2010.]