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State of Andhra Pradesh - Section

Section 13 in Andhra Pradesh Motor Vehicles Taxation Rules, 1963

13. [ Rates of penalty. [Substituted by Notification No. G.O.Ms. 318, dated 3.11.2008 (w.e.f. 25.3.1963).]

- If the tax due in respect of a motor vehicle has not been paid as specified in Section 4, the Licensing Officer shall impose the penalty under Section 6 of the Act, as specified below:
Period Amount of penalty
(1) Within one month from the beginning of the quarter,half-year or year, as the case may be 15% of the quarterly tax demanded
(2) Within two months from the beginning of the quarter,half-year or year, as the cases may be 25% of the quarterly tax demanded
(3) For over two months from the beginning of the quarter,half-year or year, as the case may be. 50% of the quarterly tax demanded
(4) For each calender month or part thereof inrespect of motor vehicles (Non Transport Vehicles) for which life time or lumpsum isprescribed Not exceeding 1% of thelife time or lumpsum tax for calendar month or part thereofsubject to a maximum not more than equal to the life time or lumpsum tax.
Detected cases
Period Amount of penalty
(1) Within one month from the beginning of the quarter,half-year or year, as the case may be One half of the quarterly tax.
(2) Within two months from the beginning of the quarter,half-year or year, as the cases may be Three amount of the quarterly tax.
(3) For over two months from the beginning of the quarter,half-year or year, as the case may be. Twice the quarterly tax.
(4) For each calender month or part thereof inrespect of motor vehicles (Non Transport Vehicles) for which life time or lumpsum isprescribed 2% of thelife time or lumpsum tax for calendar month or part thereofsubject to a maximum not more than equal to the life time or lumpsum tax.
Provided that no penalty shall be levied on tractor trailor combinations or tractors owned by agriculturists and not used for hire or reward.][[13A. Manner of payment of Tax. [Inserted by G.O.Ms. No. 1432, Home (Tr-II) dated 1-10-1976.]- Payment of every amount due under the Act shall be made by way of cash up to the value of Rs. 300/- or a demand draft or pay order obtainable from any bank mentioned in the second schedule to the Reserve Bank of India Act, 1934 or cash payment through any commercial Bank included in the Second Schedule to the Reserve Bank of India- Act, '1934 or any e-seva center -run by Government of Andhra Pradesh and the demand draft or the pay order or the receipt issued for the tax collected shall be produced together with the Certificate of Registration, the valid Certificate of insurance and in respect of Transport Vehicles, the valid registration -certificate-,of Motor Transport Undertakings under "the Motor Transport Workers Act" before the Licensing Officer, who shall record the fact of payment of tax in the Certificate of registration and then return the registration certificate, the valid certificate of insurance and the valid registration certificate of motor transport undertakings in case produced in respect of transport vehicles to the person who produces the same along with the- taxation licence.]Provided that if the owner of a motor vehicle is not in possession of the Certificate of Registration [and the valid Certificate of Insurance] [Inserted by G.O.Ms.No. 2002, Home (Tr-II), dated 31-12-1971, A.P. Gazette RS to Part-I, at Page 13.] for sufficient reasons, the Licensing Officer, may permit him to produce the same within fifteen days from the date of production of the demand draft or the pay order in case such date is after the grace period or from the date of expiry of grace period in any case and on compliance [they shall be deemed] [Substituted by Ibid.] to have been produced together with the demand draft or the pay order.[Provided further that, in respect of motor vehicles other than transport vehicles registered or kept for use in the State, payment of every amount due under the said Act, may be made by remittance of cash, to the value for which payment is required to the Head Post Master, or Deputy Post Master or Assistant Post Master or Sub-Post Master concerned who functions as a Licensing Officer. The Certificate of Registration and valid Certificate of Insurance shall also be produced before the Licensing Officer concerned who shall record the fact of payment of tax and return to them to the person who produces the same along with the tax licence.] [Substituted by G.O.Ms.No. 312, dated 20-9-1982.][Provided also that the automobile dealers authorized to register motor vehicles temporarily, shall deliver vehicles on payment of tax by the customer in the manner prescribed in Rule 13A] [Added by G.O.Ms.No. 177, Tr., R & B (Tr-II), dated 7-10-2002.].