Section 4A in The Orissa Motor Vehicles Taxation Act, 1975
4A. [ Levy and payment of one-time tax [Section 4-A inserted vide Orissa Act No. 8 of 1989-w.e.f. 1.6.1989.]
- [(1) Notwithstanding anything contained in Sections 3 and 4 of this Act, but subject to the other provisions of this section, there shall be levied and paid in respect of every vehicle of the descriptions specified in items 1 and 2 and every Motor Vehicle (being a motor car, Omnibus and Motor Cab) covered by items 6 of Schedule-I which is used personally or kept for personal use, one time tax at the rate equal to a standard rate as specified in Schedule-III or five per centum of the cost of the vehicle whichever is higher :]Provided that in the case of a vehicle which is on road in State of Orissa, whether purchased or acquired inside or outside the State of Orissa, one time tax shall be at the rate as specified in Schedule-III;Provided further that the vehicles in respect of which one time tax has already been realised shall not be liable to pay tax.](2)The levy and payment of one-time tax shall be for the life-time of the vehicle in respect of which such tax is paid.(3)The levy and payment of one-time tax shall be compulsory in respect of vehicles registered on or after the appointed date and optional in respect of the vehicles registered prior to that date.(4)[ Where, after payment of one-time tax, a vehicle is removed to any other state on transfer of ownership or change of address, or its registration is cancelled for any reason other than that mentioned in Sub-section (5) of section 55 of the Motor Vehicles Act 59 of 1988 [* * *] [Inserted vide Orissa Act No. 21 of 1990-w.e.f. 1.12.1990.] the owner of the vehicle shall be entitled to a refund which shall be the balance of the one-time tax paid by him under Sub-section (1) as may remain-after deducting from such tax one-tenth thereof for each completed year or part thereof commencing on the date from which the one-time tax was paid till the date on which the vehicle is so removed or its registration is so cancelled or the vehicle is so altered, as the case may be :][* * *] [Deleted vide Orissa Act 3 of 2005 w.e.f. 25.2.2005.][* * *] [Deleted vide Orissa Act 8 of 2003 w.e.f. 13.2.2003.](6)The provisions of Sections 10 and 16 relating to temporary discontinuance of the use of vehicle and rebate on payment of tax, respectively, shall not apply to a vehicle in respect of which one-time tax is leviable under this section.][* * *] [Deleted vide Orissa Act 3 of 2005 w.e.f. 25.2.2005.]
