Section 6 in Andhra Pradesh Motor Vehicles Taxation Act, 1963
6. Penalty for failure to pay tax.
- If the tax due in respect of any motor vehicle has not be paid as specified in Section 4, the registered owner or the person having the possession or control thereof shall, in addition to payment of the tax due, be liable to a penalty, which may extend to twice the quarterly tax in respect of that vehicle, to be levied by such officer, by order in writing and in such manner as may be prescribed.[Provided that if the lumpsum tax under this Act has not been paid, the registered owner or the person having possession or control thereof shall, in addition to payment of the tax due, be liable to penalty which may extend to twice the lumpsum tax payable under Clause (aa) of sub-section (1) of Section 4] [Added by Act 15 of 1987, w.e.f. 1-4-1987.][6A. Levy of tax on certain motor vehicles based on gross traffic earnings. - Notwithstanding anything in Sections 3,4,5 and 6,-] [Inserted by Act 15 of 1994. ](1)Every registered owner, who owns or keeps in his possession or control more than two thousand motor vehicles for plying on hire or reward, shall _pay in respect of all such motor vehicles a tax at such rate, not exceeding fifteen per-centum of the gross traffic earnings, as may be specified by the Government, by notification from time to time.Explanation. - For the purposes of this Section,-(a)the term "gross traffic earning" shall mean the total amount collected towards fares, freights, including luggage charges and any amount collected towards hire or reward by or on behalf of such registered owner, either directly or indirectly, in respect of all the motor vehicles, as may be determined in the manner prescribed.(b)while computing the "per-centum of the gross traffic earning," the Govt. shall, as far as practicable, take into account the amount of tax collected for the preceding year from such owner, the change in the rates of tax under Clause (3) during the current year if any; and the approximate growth in the traffic during the current year.(2)In order to determine the amount of tax payable under this section in any year, the registered owner shall make and deliver a declaration, within Such time to authority-and in such form as may be prescribed, stating the gross traffic earning for the preceding year, together with ten per-centum of such gross traffic earning and containing any other prescribed particulars, in respect of all motor vehicles used or kept for use by him in the State in the preceding year;(3)On receipt of such declaration, the prescribed authority shall, on the basis of such declaration, determine the amount of tax to be paid by such registered owner provisionally and communicate the same to the registered owner by issuing an order of provisional assessment of tax for the year within such period and in such form as may be prescribed :Provided that it shall be open to the prescribed authority to review any order of provisional assessment of tax for the year, in any case where it is considered necessary so to do and pass a fresh order of provisional assessment of tax;(4)[ The amount of tax provisionally determined under clause (3) shall be paid by the registered owner of the motor vehicles or any other person having possession or control thereof, to the prescribed authority in twelve equal monthly instalments, to be paid on or before the fifteenth day for the month of April and on or before the tenth day for the remaining months in the calendar year, in the manner specified in Section 11 .] [Substituted by Act 12 of 2002, w.e.f. 1-3-2003, Vide G.O.Ms.No.20, T.R.&B (Tr.-11), dated 7-2-2003.](5)The registered owner shall thereafter deliver within the prescribed time, the final declaration stating the gross traffic earning of the year and containing such other particulars as may be prescribed. Such declaration shall be accompanied, by the details of provisional payment of tax paid to the prescribed authority in pursuance of the order of provisional assessment issued for the year and by such other documents as may be prescribed;(6)On receipt of such final declaration, the prescribed authority shall verify the number of motor vehicle used or kept for use by the registered owner during the year for which the tax is payable, the amount of fares, freights, luggage charges and hire or rewards collected and such other particulars as may be deemed necessary and shall finally determine the amount of tax leviable at the rate fixed under Cl. (I), and communicate the same to the registered owner by issuing an order of final assessment of tax for the year in such form as may be prescribed;(7)Where the amount of tax is finally determined under Clause (6), taking into consideration the amount paid by the registered owner or other person under Clause (4), the -difference, if any, that may be due shall be paid by, or refunded to, the registered owner in such manner and within such time as may be prescribed;(8)The prescribed authority may, for purposes of this section, require the registered owner of the motor vehicle or the person having the possession or control thereof, to produce before it any accounts, registers records or other documents or to furnish any information and examine the accounts, registers records or other documents ; and the registered owner or other person shall comply with the such requisition so made;(9)The registered owner or other person having the possession or control of the motor vehicle who commits default in the payment of tax as required under this section, shall be liable to pay such amount towards penalty, not exceeding one-fourth of the amount of the tax payable, as may be levied by the prescribed authority.
