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[Cites 0, Cited by 0] [Section 32] [Entire Act]

State of Jharkhand - Subsection

Section 32(4) in Jharkhand Motor Vehicles Taxation Act, 2001

(4)The mention of particular matters in this section shall not be held to prejudice or affect the general application of Section 6 of the General Clauses Act, 1897 (Act 10 of 1897) with regard to the effect of repeals.[Schedule-I] [Substituted by Jharkhand Act No. 3 of 2019, dated 30.1.2019.]Part- "A" Rate chart of one-time tax for personalized vehicles(See Sub-section (i) of section 5 & 7)
Clause Sl.No. Stages of Registration Class of Motor Vehicles
      Two wheeler motor vehicle Personalized four wheeler motor vehicle (2 to12 seating capacity) Additional Tax under Clause A & B ColumnNo. 5
1 2 3 4 5 6
A   Up to one year of age at the time ofregistration or first registration One time tax at the rate of 6% of cost ofvehicle excluding GST One time tax at the rate of 6% of cost ofvehicle excluding GST (i) Extra Additionaltax at the rate of 3% shall be levied on payable one-time taxunder clause A & B Column No.-5 provided the owner of suchvehicle already owns a personalized vehicle in his/her name.(ii) Extra Additional tax at the rate of 3% onthe cost of the vehicle exceeding Rs.15 lacs excluding GST shallbe levied on payable one-time tax under clause A & B Columnno.-5 provided the owner of such vehicle does not possess anyother personalized vehicle in his/her name prior to it.
B   If the Motor vehicle is already registered andits age from the first registration is Percentage of one time tax levied under clause AColumn (4) Percentage of one Time tax Levied under clause Acolumn (5)  
  1 More than one year but not more than two years 95% 95%  
  2 More than two year but not more than three years 90% 90%  
  3 More than three year but not more than fouryears 85% 85%  
  4 More than four year but not more than Five years 80% 80%  
  5 More than Five year but not more than Six years 75% 75%  
  6 More than Six year but not more than Seven years 70% 70%  
  7 More than Seven year but not more than Eightyears 65% 65%  
  8 More than Eight year but not more than Nineyears 60% 60%  
  9 More than Nine year but not more than Ten years 55% 55%  
  10 More than Ten year but not more than Elevenyears 50% 50%  
  11 More than Eleven year but not more than Twelveyears 50% 50%  
  12 More than Twelve year but not more than Thirteenyears 50% 50%  
  13 More than Thirteen year but not more thanFourteen years 50% 50%  
  14 More than Fourteen year but not more thanFifteen years 50% 50%  
  15 More then Fifteen years 50% 50%  
[Schedule-I] [Substituted by Jharkhand Act No. 3 of 2019, dated 30.1.2019.]Part- "B" Rate chart for refund of one-time tax for personalized vehicles(See Sub-section (2) of section 7)
Sl.No. Scale of refund Class of Motor Vehicles
Two wheeler motor vehicle Personalized four wheeler motor vehicle (2 to12 seating capacity)
1 2 3 4
  If after registration certificate ofregistration of the vehicle on its exit from the State takesplace Refund of the tax paid as a percentage ofone-time tax levied under schedule -1 part A Refund of the tax paid as a percentage ofone-time tax levied under schedule- 1 Part- A
1. Within one year 92% 92%
2. After one year but within two years 85% 85%
3. After two year but within three years 78% 78%
4. After three year but within four years 71% 71%
5. After four year but within five years 64% 64%
6. After five year but within six years 57% 57%
7. After six year but within seven years 49% 49%
8. After seven year but within Eight years 41% 41%
9. After Eight year but within Nine years 33% 33%
10. After Nine year but within Ten years 25% 25%
11. After Ten year but within Eleven years 17% 17%
12. After Eleven year but within Twelve years 9% 9%
13. After Twelve year but within Thirteen years Nil Nil
14. After Thirteen year but within Fourteen years Nil Nil
15. After Fourteen years Nil Nil
[Schedule-I] [Substituted by Jharkhand Act No. 3 of 2019, dated 30.1.2019.]Part- "C" Rate chart of Motor Vehicles(See Sub-section (1) of section 5)
Sl. No.   Class of Vehicle   Annual rate of tax on motor vehicles
1   Carriage for disabled persons   Nil
2   Goods carriage excluding Trailers -    
  (a) Upto 1000 Kgs registered laden weight capacity (i) One time tax of Rs.9000/- at the time of registration in the State for 10 year fromthe date of first registrations shall be levied on goods vehiclesupto 1000 kg of weight capacityProvided that onetime tax payable by such vehicles already registered shall becalculated after deduction of the tax amount already paid earlierProvided further that no one time tax shall bepayable if the vehicle had already paid more than Rs. 9000/- astaxes
      (ii) For goods vehiclesmore than 10 years old one time tax of Rs. 9,000/- shall belevied for a period of every five years thereafter shall belevied.Provided that onetime tax payable by such vehicles shall be calculated afterdeducting the tax amount already paid after 10 years period or 15years which ever may be applicableProvided further that no one time tax shall bepayable if the vehicle has already paid more than Rs. 9000/- astaxes.
  (b) Exceeding 1000 kgs but not exceeding 3000 kgs ofregistered laden weight capacity (i) One time tax of Rs.7500/- per ton or part thereof at the time of registration for aperiod of 10 years from the date of first registration in theState shall be levied on goods vehicles upto 1001 to 3000 Kgsweight capacity.Provided that one time tax payable by suchvehicle already registered earlier shall be calculated afterdeducting the tax amount already paid.
      (ii) For vehicle more than10 years old one time tax of Rs. 7500/- per ton or part thereoffor a period of every five years thereafter shall be levied.Provided that onetime tax payable by such vehicles shall be calculated afterdeducting the tax amount already paid after 10 years or 15 yearsperiod which ever may be applicable.Provided further that no one time tax shall bepayable if the vehicles has already paid more than Rs. 7500/- perton or part thereof as taxes.
  (c) Exceeding 3000 kg registered laden weightcapacity   Rs. 800/- per ton or part thereof yearly.
3 (a) Motor Cab and Omni Bus   One Time tax at therate of 7% of the cost of taxi, motor cab, maxi cab excluding GSTshall be levied for 12 years and 40% of one time tax plus 10%green tax shall be levied for further 5 years.Provided that one time tax payable by suchvehicles shall be calculated after deducting the tax amountalready paid as per Schedule-1
  (b) Three Wheeler vehicle (a) Seating Capacity notmore than 4 seats excluding driver :-One Time tax Rs-9000/- for newly registered vehicles shall be levied for 15years.OROne time tax of Rs.6000/- on all three wheelers up to one year age at the time offirst registration shall be levied for a period of 10 years fromthe date of registration in the State.OROne time tax of Rs. 6000/- (Six Thousand) onmore than 10 years old three wheelers vehicles shall be leviedfor further five years.
      (b) Seating capacity upto 7 seats excluding the driver : - One time tax of Rs. 13500/-(Rs. Thirteen Thousand Five Hundred) on newly registered threewheelers vehicles shall be levied for 15 years.OROne Time Tax of Rs-9000/- (Nine Thousand) on all the three wheelers Vehicles up toone year of age at the time of registration shall be levied fromthe date of first registration in the State for 10 years.OROne time tax of Rs. 9000/- (Nine Thousand) onmore than 10 years old three wheelers vehicles shall be leviedfor further five years.
4. Passenger Transport Vehicles
1 Passenger Transport Vehicles (Excluding driverand conductor) other than goods vehicles, Motor Cab and Maxi Cab Annual rate of Tax (Ordinary bus) Annual rate of Tax (Semi Deluxe Bus) Annual rate of Tax (Deluxe) Annual rate of Tax of (Volvo Mercedes andequivalent)
(a) Seating Capacity not less than 13 persons andnot more than 26 persons Rs. 500/- per seat Rs. 625/- Per Seat Rs. 735/- Per Seat -
(b) Seating capacity not less than 27 persons andnot more than 32 persons Rs. 550/- Per Seat Rs. 700/- Per Seat Rs. 810/- Per Seat -
(c) Seating capacity not less than 33 persons ormore Rs. 650/- Per Seat Rs. 820/- Per Seat Rs. 975/- Per Seat -
(d) Volvo, Mercedes and equivalent buses - - - Rs. 1250/- Per Seat
5 Crane, Poklane and Mechanical digging vehicles(Shoval in front and hand digging device in rear side orotherwise installed working machine) generally known as J.C.B.,Boaring Machine or digging Machine/vehicles, built by othermanufacturers. One time tax at the rate of 7% of the cost ofthe vehicle excluding GST shall be levied for 12 years.For further five years 40% of one-time tax plus 10% green tax shallbe levied.
6 Trailer (Other than tractor-Trailer)- More than5000 kgs registered laden weight capacity. One time tax at the rate of 7% of the cost ofthe trailer excluding GST shall be levied.For further 5 years40% of one- time tax plus 10 % green tax shall be levied.