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State of Punjab - Section

Section 18 in The Punjab Motor Vehicles Taxation Act, 1924

18. Tax on residuary vehicles.

- The tax on categories of motor vehicles, not enumerated and covered in the categories of the motor vehicles, specified in the Schedule, shall be levied at such rate, as may be determined by the State Government from time to time, but not exceeding the maximum limit of rupees ten lacs.][Schedule] [Substituted by Punjab Act No. 7 of 2008, dated 18.1.2008.](See Section 3)
Serial No. Categories of Motor Vehicles   Maximum rate of lump sum Tax
1 Motor Cycle or Motor Car   20% of the value of the motor cycle or motorcar
  (a) In case of re-registration of motor cycleor motor car :—    
  (i) Less than three years 95% of the tax of newmotor cycle or motor car    
  (ii) Three years or more, but 75% of the tax ofnew motor less than six years cycle or motor car    
  (iii) Six years or more, but less 55% of thetax of new motor than nine years -cycle or motor car    
  (iv) Nine years or more 35% of the tax of newmotor cycle or motor car    
  (b) In the case of transfer of ownership ofmotor cycle or motor car already registered in the State ofPunjab   (a) 50% of one time tax payable at the time ofregistration-
      (b) No additonal tax shall be levied in case oftransfer of ownership owing to death or transfer to insurancecompany for settlement of claim
      (c) For vehicles registered in or outside theState of Punjab or the vehicles, disposed of by Military onwhich lump sum tax.was not payable earlier, lump sum tax shallbe arrived at by reducing the amount of tax as computed above,at the rate of 5% per-financial year or part thereof up to 10years from the date of registration, but amount of lump sum taxnot to exceed Rs. 75,000/- after 10 years
2 Omni Bus registered in the State of Punjab   Rs. 10,000/- per seat per annum
3 Camper Van/Trolley for private use :-    
  (a) Purchased as chassis   50% of the cost of chassis, but subject to themaximum of Rs. 2,50,000/-
  (b) Purchased with complete body   40% of the cost of the chassis, but subject tothe maximum of Rs. 2,50,000/-
4 Vehicle fitted with equipments like riggenerator or compressor, crane mounted vehicle, fork lift, towtrucks, break down van, recovery vehicles, tower wagons, treetrimming vehicles or any other non-transport vehicles, notcovered under any category :-    
  (a) Purchased as chassis   50% of the cost of chassis, but subject to themaximum of Rs. 2,50,000/-
  (b) Purchased with complete body   40% of the cost of chassis, but subject to themaximum of Rs. 2,50,000/-
5 Other Transport Vehicles like Dumper, Loader,Camper Van/ Trolleys, Tippers, Cash Van, Mobile Canteen, HaulPack Dumpers, Mobile Workshops, Ambulance, Animal Ambulance,Fire Tenders, Snorked Ladders, Auxiliary Trolleys and FireFighting Vehicles, Hearses, Mail Carrier, Mobile C:inic/X-rayvans/Library vans :—    
  (a) Purchased as chassis   50% of the cost of chassis, but subject to themaximum of Rs. 2,50,000/-
  (b) Purchased with complete body   40% of the cost of chassis, but subject to themaximum of Rs. 2,50,000/-
6 Tax on Vehicles under the possession AnnualRate of Tax of Manufactures/Dealers :—    
  (a) Two wheeled vehicles   Rs. 10,000/- for every 100 vehicles or partthereof
  (b) Three/Four wheeled vehicles   Rs. 20,000/- for every 50 vehicles or partthereof Rate of Tax per vehicle
7 Tax on temporarily registered vehicles/chassis passingthrough the State of Punjab :—    
  (i) Motor car, Tractor, Omnibus with seating capacity up to10, but excluding the driver and or three wheeled vehicles   Rs. 2,000/-
  (ii) Any other motor vehicle, not covered under above (i)   Rs. 15,000/-
  (iii) Chassis of Motor Vehicle   Rs. 10,000/-
8 Contract Carriage :—    
  (a) Maxi Cab   Rs. 10.000/-
  (b) Motor Cab   Rs. 10,000/-
  (c) Auto Rickshaws :    
  (i) up to three seats excluding driver   60% of the value of the auto rickshaw
  (ii) exceeding three seats, but not exceeding six seatsexcluding driver   Rs. 30,000/-
9 Goods Vehicles    
  Gross vehicle weight :-   Maximum rate of tax per annum in rupees
  (a) Not exceeding 1.2 tonnes   Rs. 30,000/-
  (b) Exceeding 1.2 tonnes, but not exceeding 6 tonnes   Rs. 40,000/-
  (c) Exceeding 6 tonnes, but not exceeding 16.2 tonnes   Rs. 50,000/-
  (d) Exceeding 16.2 tonnes, but not exceeding 25 tonnes   Rs. 80,000/-
  (e) Exceeding 25 tonnes   Rs. 1,50,000/-
10 Tractor with Trolley used for commercial purpose within theradius of 25 Km. from the place of permit holder's residence   Rs. 20,000/-
11 Stage. Carriage   Maximum rate of Tax per Km. per vehicle per day in rupees
  1. Big Buses :-    
  (a) Ordinary Buses   Rs. 20/-
  (b) Ordinary H.V. AC Buses (3x2 Seats)   Rs. 15/-
  (c) Integral Coach (2x2 Seats) Buses   Rs. 10/-
  2. Mini Buses   Rs. 1,50,000/- per annum
12 Tourist Permit Vehicles :—   Maximum rate of Tax per seat per annum in rupees
  (i) Motor Cab   Rs. 10,000/-
  (ii) Maxi Cab   Rs. 10,000/-
  Tourist Buses (Seating Capacity)   Maximum rate of Tax per annum in rupees
  (i) 13 to 20 seats   Rs. 6,00,000/-
  (ii) 21 to 30 seats   Rs. 9,00,000/-
  (iii) 31 to 35 seats   Rs. 10,50,000/-
  (iv) 36 seats and above   Rs. 13,50,000/-
  13 Vehicles plied on contract carriage permits or on AllIndia Tourist Permits or on any other similar permits registeredin any State other than the State of Punjab, when entering theState of Punjab :—   Maximum rate of Tax per day in rupees
  Motor Cabs   Rs. 3,000/-
  Maxi Cabs   Rs. 6,000/-
  Ordinary Buses   Rs. 20,000/-
  Deluxe Buses   Rs. 30,000/-
  Air-conditioned Buses   Rs. 40,000/-
14 Omni Bus registered in any State other than the State ofPunjab, when entering and plying in the State of Punjab   Rs. 1,000/- per day
15 Private Service Vehicles :—   Maximum rate of Tax per annum in rupees
  (a) Vehicles used for trade and business   Rs. 4,50,000/-
  (b) Vehicles used by Educational Institutions    
  (i) for school vehicles   Rs. 3,00,000/-
  (ii) for college vehicles and other institutional vehicles   Rs. 4,00,000/-
[* * * * * * * * * * * * * Schedule] [Omitted by Punjab Act 11 of 1954.]NotificationThe 14th June, 1982No. S.O./P.A.4/24/S. 3/82. - In supersession of Government of Punjab, Department of Transport, Notification No. S.O. 50/P.A.4/24/S.3/71, dated the 10th November, 1971 and in exercise of the powers conferred by sub-section (I) of section 3 of the Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act No. 4 of 1924) and all other powers enabling him in this behalf, the Governor of Punjab is pleased to direct that with effect from the quarterly period commencing on the first day of July, 1982, there shall be levied a tax on every motor vehicle at the rate specified against each in the Schedule given below, namely :-
1 Motor Cycles (Including motor scooters and cycles withattachment for propelling the same by mechanical power, notexceeding 8 cwt, in weight unladen -  
  (b) Bicycles exceeding 200 lbs. in weight unladen 62.5
  (d) Tricycles 62.5
3 Vehicles used solely in the course of trade and industry forthe transport of goods (including tricycles weighing more than 8cwt unladen)  
  (b) Vehicles other than such electrically propelled vehiclesas aforesaid but not exceeding 12 cwt. in weight unladen; 207
  (d) Vehicles exceeding one ton, but not exceeding two tonsin weight unladen; 660
(f) Vehicles exceedings 3 tones but not exceeding 4 tones inweight unladen; 1200  
  (h) Vehicles if used for drawing a trailer, in addition foreach trailer; proved that two or two or more vehicles shall not bechargeable under this clause with respect to the same trailer;
  (ii) Tram Cars; 18.75
5 (i) stage carriages plying for hire and used for thetransport of preesengers, excluding the driver and conductor; 500.00 (per seat subject to a maximum of Rs. 35000.00)
6 Motor Vehicles other than those liable to tax under(foregoing provisions of this schedule having a seating capacity  
  (b) more than one person, but not more than three persons; 117.2
  (d) more than four, for every additional seat 39.05