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State of Himachal Pradesh - Section

Section 22 in Himachal Pradesh Motor Vehicles Taxation Act, 1972

22. Repeal and Savings.

(1)The Punjab Motor Vehicle Taxation Act, 1924 (4 of 1924) as applicable to the areas comprised in Himachal Pradesh immediately before 1st November, 1966, the Punjab Motor Vehicles Taxation Act, 1924 (4 of 1924) as in force in the territories added to Himachal Pradesh under section 5 of the Punjab Reorganisation Act, 1966(31 of 1966) and the Himachal Pradesh Motor Vehicles Taxation Ordinance, 1972 (4 of 1972) are hereby repealed.
(2)Notwithstanding such repeal, anything done or any action taken or purporting to have been taken (including rules, notifications or orders made or issued) in exercise of any powers conferred by or under the said Acts and Ordinance shall be deemed to have been done or taken under this Act.[Schedule-I] [Substituted vide H.P. Motor Vehicles Taxation (Amendment) Act, 2001](See Section 3(1))
S. No. Description of Vehicle Annual Rate of Tax.
1 2 3
1. Goods Carriages.  
  (1) Light Motor Vehicles Rupees Ten Thousand
  (2) Medium Motor Vehicles Rupees Fifteen Thousand
  (3) Heavy Motor Vehicles Rupees Twenty Thousand
2. Stage Carriages:  
  (1) Ordinary/ express/ semi deluxe/ AirConditioned buses Rupees Thirty Five Thousand
  (2) Mini Buses Rupees Twenty Five Thousand.
3. Contract Carriages  
  (1) Maxi Cabs. Rupees Fifteen Thousand
  (2) Motor Cabs Rupees Ten Thousand
  (3) Auto Rickshaws Rupees Five Thousand
  (4) [ Buses for Contract Carriages [Added vide notification NO: TPT-A(2)2/2003-(Part-I Dated 24/12/2007.] Rupees Fifty Thousand.]
4. [ [Added vide notification NO: TPT-A(3)3/98-III. Dated 24/12/2003.] Private Service vehicles/buses owned by allprivate Institutions and other buses not covered under Sr. NO: 2& 3 above. Rupees Thirty thousand]
5. [ [Added vide notification NO: TPT-A(3)3/98-III. Dated 24/12/2003.] Private Service Motor Cabs.owned by Commercialorganisation and used for the purpose of carrying persons onbehalf of the owner of such vehicles for or in connection withhis trade or business otherwise ban for hire and reward. Rupees Twelve Thousand]
[6 [Added vide notification NO: TPT-A(3)3/98-III. Dated 24/12/2003.] Construction Equipment Vehicles and CraneMounted Vehicles:]  
  (i) Light (Maximum mass not exceeding 7.5tonnes). Rupees Twenty Thousand.
  (ii) Medium (Maximum mass exceeding 7.5 tonnesbut not more than 12 tonnes. Rupees Thirty Thousand.
  (iii) Heavy (Maximum mass exceeding 12 tonnes. Rupees Forty Thousand
7. [ [Added vide notification NO: TPT-A(3)3/98-III, dated 24/12/2003.] Recovery Vans:  
  (i) Light (Maximum mass not exceeding 7.5tonnes). Rupees Fifteen Thousand
  (ii) Medium (Maximum mass exceeding 7.5 tonnesbut not more than 12 tonnes. Rupees Fifteen Thousand
  (iii) Heavy (Maximum mass exceeding 12 tones. Rupees Fifteen Thousand]
[Schedule-II] [Substituted vide H.P.M.V. Taxation (Amendment) Act, 2001.][See section 10(5)]
S. No. Duration of use after the date of registrationof motor cycle/ scooter/ personal vehicle. Amount of refund of tax on motor cycle/scooter / personal vehicle
1 2 3
1. Less than three years Sixty percent of the amount of tax already paidunder sub-section (2) or (3) of section 3.
2. Three years or more, but less, than six years. Forty percent of the amount of tax already paidunder sub-section (2) or (3) of section 3.
3. Six years or more, but less than nine years. Twenty percent of the amount of tax already paidunder sub-section (2) or (3) of section 3.
4. Nine years or more. Ten percent of the amount of tax already paidunder sub-section (2) or (3) of section 3.
[Schedule-III] [Prescribed vide H.P. Motor Vehicles Taxation (Amendment) Act, 1999.](See Section-3A)
S.No. Description of Transport Vehicle Maximum Rate Of Special Road Tax
1. 2. 3.
  Stage Carriages  
  (a) Ordinary Services 10 paise per seat per Km for the entire distancecovered during the day as per the time table fixed by theRegional Transport Authority.
  (b) Express/ Night Services. 13 paise per seat per Km for the entire distancecovered during the day as per the time table fixed by theRegional Transport Authority.
  (c) Semi Deluxe Services. 15 paise per seat per Km for the entire distancecovered during the day as per the time table fixed by theRegional Transport Authority.
  (d) Deluxe Services. 20 paise per seat per Km for the entire distancecovered during the day as per the time table fixed by theRegional Transport Authority.
  (e) Air Conditioned Services. 35 paise per seat per Km for the entire distancecovered during the day as per the time table fixed by theRegional Transport Authority.