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State of Jharkhand - Section

Section 7 in Jharkhand Motor Vehicles Taxation Act, 2001

7. Payment of tax.

- [(1) On personalised vehicles, 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:] [Jharkhand Motor Vehicle Taxation (Amendment) Act 2011 Gazette No.325 Dated 09.05.2011.][Provided that in case of non-payment of one time - tax within 7 days from the date of commencement of this act or in case of belated payment of one time tax, a simple interest at the rate of 2% per month on due tax shall be charged.] [Substituted by Jharkhand Act No. 3 of 2019, dated 30.1.2019.]
(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],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 that for every transport vehicle (excluding goods carriage and motor cab), Motor vehicle tax will be calculated on the basis of number of seats excluding driver and conductor as mentioned in column 2,3 and 4 of table given below on the criteria of wheel base :-
(a)Table for seats in respect of nature of vehicles according to wheel base
Wheel Base (In inch) Ordinary Bus Semi Deluxe Bus AC Deluxe Bus
1 2 3 4
243 63 50 45
228 61 49 41
216 55 44 37
210 54 43 36
206 53 42 36
205 53 42 35
203 53 42 35
204 53 42 35
190 48 38 32
180 40 32 27
179 38 30 25
176 37 30 25
167 33 26 22
166 33 26 22
165 33 26 22
163 32 26 21
163 28 22 19
142 25 20 17
(b)In case of motor vehicles, manufactured by company, the tax shall be calculated on the basis of approved seats by authorized agencies as per Rule - 126 of central motor vehicles rules, 1989.]
(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. 100] [Substituted 'Rs. 50' by Jharkhand Act No. 3 of 2019, dated 30.1.2019.] for a Motorcycle (including moped, Scooter and Cycle with attachment for propelling the same by mechanical power) and [Rs. 400] [Substituted 'Rs. 100' by Jharkhand Act No. 3 of 2019, dated 30.1.2019.] for a motor car.[The Government may, by notification from time to time, direct that a temporary tax token may be issued in respect of Transport vehicle registered in other state plying temporarily in this State on payment of tax as per rate of tax specified in the said notification.] [Substituted by Jharkhand Act No. 3 of 2019, dated 30.1.2019.]
(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)Life Time tax at the time of registration shall be levied at the rate of 4% (Four Percent) of the cost of the tractor excluding GST:Provided that one time- Tax at the time of Registration of Trailer of a tractor shall beliable to pay Rs. 5,000/- (Rupees Five Thousand).] [Inserted by Jharkhand Act No. 3 of 2019, dated 30.1.2019.]