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State of Telangana - Section
Section 19 in Telangana Motor Vehicles Taxation Act, 1963
19. Power to remove difficulty.
- If any difficulty arises in giving effect to the provisions of this Act in consequence of the transition to the said provisions from the corresponding provisions of the Acts in force immediately before the commencement of this Act or otherwise, the Government may, after previous publication by order published in the [Telangana] [Substituted by G.O.Ms.No.2, TR&B (TR.I) Department, dated 17.06.2014.] Gazette, make such provisions, not inconsistent with the purposes of this Act, as appear to them to be necessary or expedient for removing the difficulty.[The First Schedule] [Substituted by Act 11 of 1992.][Proviso to sub-section (2) of section 3,]| Classes of Motor Vehicles fitted withpneumatic tyres | Maximum quarterly rate of tax | |
| (1) | (2) | |
| Rs. Ps. | ||
| 1. | Motor Vehicles including motor scooters andcycles with attachment for propelling the same by mechanicalpower not exceeding 406 Kgs., in weight unladen. | |
| (a) Bicycles below 350 CC if not used fordrawing a trailer or side car. | 60.00 | |
| (b) bicycles below 350 CC if used for drawing atrailer or side car and bicycles of and above 350 CC whetherused for drawing a trailer or a side car or not. | 70.00 | |
| (c) Tricycles | 80.00 | |
| 2. | Invalid carriages | 30.00 |
| 3. | Goods Carriages | |
| (a) Vehicles not exceeding 300 Kgs., in ladenweight. | 600.00 | |
| (b) Vehicles exceeding 300 Kgs., but notexceeding 1000 Kgs., in laden weight. | 750.00 | |
| (c) Vehicles exceeding 1000 Kgs., but notexceeding 1500 Kgs., in laden weight. | 1050.00 | |
| (d) Vehicles exceeding 1500 Kgs., but notexceeding 3000 Kgs., in laden weight. | 1200.00 | |
| (e) Vehicles exceeding 3000 Kgs., but notexceeding 4500 Kgs., in laden weight. | 1350.00 | |
| (f) Vehicles exceeding 4500 Kgs., but notexceeding 5500 Kgs., in laden weight. | 1800.00 | |
| (g) Vehicles exceeding 5500 Kgs., but notexceeding 9000 Kgs., in laden weight. | 2400.00 | |
| (h) Vehicles exceeding 9000 Kgs., but notexceeding 12000 Kgs., in laden weight. | 3000.00 | |
| (i) Vehicles exceeding 12000 Kgs., but notexceeding 15000 Kgs., in laden weight. | 3600.00 | |
| (j) Vehicles exceeding 15000 Kgs., in ladenweight (for every 250 Kgs. or part thereof in excess of 15,000Kgs.) | 3600.00 + 100.00 | |
| (k) Additional tax payable in respect of goodscarriages used for drawing trailers; | ||
| (i) For each trailer not exceeding 1,000 Kgs.,in laden weight. | 600.00 | |
| (ii) For each trailer exceeding 1,000 Kgs., butnot exceeding 3000 Kgs., in laden weight | 900.00 | |
| (iii) For each trailer exceeding 3,000 Kgs., inladen weight. | 1200.00 | |
| Provided that two or more goods carriages shallnot be chargeable under this clause in respect of the sametrailers. | ||
| 4. | Motor Vehicles plying for hire or used fortransport of passengers and in respect of which permits havebeen issued under the Motor Vehicles Act, 1988,- (Central Act 59of 1988) | |
| (i) Vehicles permitted to carry in all morethan five persons. | 250.00 | |
| (ii) Vehicles permitted to carry more than fivepersons but not more than seven persons in all for every personother than the driver which the vehicle is permitted to carry. | 100.00 | |
| (iii) Vehicles permitted to carry more than sixpassengers and plying as stage Carriages on town service routes; | ||
| (a) in respect of vehicles permitted to ply asExpress Service for every passenger (other than the driver andthe conductor) which the vehicle is permitted to carry. | 600.00 | |
| (b) in respect of vehicles permitted to ply asordinary services, for every passenger (other than the driverand Conductor) which the vehicle is permitted to carry. | 500.00 | |
| (iv) Vehicles permitted to carry more than sixpassengers and plying as stage carriages on routes other thantown service routes; | ||
| (a) in respect of vehicles permitted to ply asExpress Service for every passenger (other than the driver andconductor) which the vehicle is permitted to carry. | 4000. [00] [Substituted by Act No.33 of 2006.] | |
| (b) in respect of vehicles permitted to ply asordinary services, for every passenger (other than the driverand conductor) which the vehicle is permitted to carry. | 600.00 | |
| (v) vehicles permitted to carry more than sixpassengers and plying as contract carriages for every passenger(other than the driver and conductor) which vehicle is permittedto carry. | 2000.00 | |
| (vi) Vehicles permitted to carry more than sixpassengers and plying as contract carriages on inter-stateroutes on temporary permits under sub-section (8) of section 88of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) and onintra-state routes (within the State of Telangana) for everypassenger other than driver which the vehicle is permitted tocarry. | 2000.00 | |
| (b) Contract carriages plying within the homedistrict and any one contiguous district, for every passengerother than driver. | 2000.00 | |
| (Vii)[XXX] [Omitted by Act No.33 of 2006.] | ||
| 5. | Motor Vehicles not themselves constructed tocarry any load other than water, fuel, accumulators, and otherequipments used for the purpose of propulsion, loose tools andloose equipment use for haulage solely and weighing togetherwith the large number of trailers proposed to be drawn. | 1500.00 |
| 6. | (i) Fire engines, fire tenders and road watersprinklers. | 300.00 |
| (ii) Additional tax payable in respect of suchvehicle used for drawing trailers including fire engines andtrailer pumps: | 30.00 | |
| Provided that two or more vehicles shall not bechargeable under this clause in respect of the same trailer. | ||
| 7. | Omni buses with a seating capacity of morethan six (excluding driver) and used for transport of personsfor every person (other than the driver). | 200.00 |
| 8. | Motor Vehicles other than those liable to taxunder the foregoing provision of this Schedule: | |
| (a) weighing not more than 762 Kgs., unladen. | 130.00 | |
| (b) weighing not more than 762 Kgs., but notmore than 1,524 Kgs., unladen. | 180.00 | |
| (c) weighing more than 1,524 Kgs., but not morethan 2,286 Kgs., unladen. | 230.00 | |
| (d) weighing more than 2,286 Kgs., but not morethan 3,048 Kgs., unladen. | 280.00 | |
| (e) weighing more than 3,048 Kgs., unladen butnot weighing more than 4000 Kgs. | 360.00 | |
| (f) weighing more than 4000 Kgs., unladen (forevery 250 Kgs., or part thereof in excess of 4000 Kgs.,) | 360.00 + 40.00 | |
| (g) Additional tax payable in respect of suchvehicles used for drawing trailers: | ||
| (i) for each trailer not exceeding 1,016 Kgs.,in weight unladen. | 80.00 | |
| (ii) for each trailer exceeding 1,016 Kgs., inweight unladen: | 150.00 | |
| Provided that two or more vehicles shall not bechargeable under this clause in respect of the same trailer. |
| Classes of motor vehicles fitted withpneumatic tyres | Maximum tax | ||
| For a period not exceeding seven days | For a period exceeding seven days but notexceeding thirty days. | ||
| (1) | (2) | (3) | |
| Rs. Ps. | Rs. Ps. | ||
| 1. | Motor cycles whether used for drawing atrailer or side car or not including Motor scooters and cycleswith attachment for propelling the same by mechanical power. | 12.00 | 40.00 |
| 2. | Invalid Carriage. | 5.00 | 15.00 |
| 3. | Goods Carriages: | ||
| (a) Vehicles not exceeding 1,000 Kgs., in ladenweight. | 113.00 | 375.00 | |
| (b) Vehicles exceeding 1,000 Kgs., but notexceeding 1,500 Kgs., in laden weight. | 158.00 | 525.00 | |
| (c) Vehicles exceeding 1,500 Kgs., but notexceeding 2,300 Kgs., in laden weight. | 169.00 | 563.00 | |
| (d) Vehicles exceeding 2,300 Kgs., but notexceeding 3,000 Kgs., in laden weight. | 180.00 | 600.00 | |
| (e) Vehicles exceeding 3,000 Kgs., but notexceeding 4,300 Kgs., in laden weight. | 203.00 | 675.00 | |
| (f) Vehicles exceeding 4,300 Kgs., but notexceeding 5,600 Kgs., in laden weight. | 270.00 | 900.00 | |
| (g) Vehicles exceeding 5,600 Kgs., but notexceeding 7,600 Kgs., in laden weight | 315.00 | 1050.00 | |
| (h) Vehicles exceeding 7,600 Kgs., but notexceeding 9,100 Kgs., in laden weight | 360.00 | 1200.00 | |
| (i) Vehicles exceeding 9,100 Kgs., but notexceeding 10,700 Kgs., in laden weight. | 450.00 | 1500.00 | |
| (j) Vehicles exceeding 10,700 Kgs., but notexceeding 12,700 Kgs., in laden weight. | 495.00 | 1650.00 | |
| (k) Vehicles exceeding12,700 Kgs., but notexceeding 14,700 Kgs., in laden weight. | 518.00 | 1725.00 | |
| (l) Vehicles exceeding 14,700 Kgs., but notexceeding 15,500 Kgs., in laden weight. | 540.00 | 1800.00 | |
| (m) Vehicles exceeding 15,500 Kgs., in ladenweight | 540.00 + 15.00(for every 250 Kgs., or partthereof in excess of 15,500 Kgs., in laden weight) | 1800.00 + 50.00 (for every 250 Kgs., or partthereof in excess of 15,500 Kgs., in laden weight) | |
| (n) Additional tax payable in respect ofvehicles used for drawing trailers: | |||
| (i) for each trailer not exceeding 1,000 Kgs.,in laden weight. | 90.00 | 300.00 | |
| (ii) for each trailer exceeding 1,000 Kgs., butnot exceeding 3,000 Kgs., in laden weight: | 135.00 | 450.00 | |
| (iii) for each trailer exceeding 3,000 Kgs., inladen weight; | 180.00 | 600.00 | |
| Provided that two or more vehicles shall not bechargeable under this clause in respect of the same trailer. | |||
| 4. | Motor Vehicles plying for hire and used forthe transport of passengers: | ||
| (i) to carry in all not more than 4 persons. | 38.00 | 125.00 | |
| (ii) to carry more than 4 persons but not morethan 7 persons, for every person which the vehicle is sopermitted to carry. | 15.00 | 50.00 | |
| (iii) to carry more than 7 persons, for everyperson which the vehicle is so permitted to carry. | 300. [00 [Substituted by Act No.1 of 1997.] | 1000.00] | |
| 5. | Motor Vehicles other than those liable to taxunder the foregoing provisions of this Schedule: | ||
| (a) weighing not more than 762 Kgs., unladen. | 20.00 | 65.00 | |
| (b) weighing more than762 Kgs., but not morethan 2,286 Kgs., unladen. | 35.00 | 115.00 | |
| (c) weighing more than 2,286 Kgs., unladen. | 42.00 | 140.00 | |
| (d)additional tax payable in respect of suchvehicles used for drawing trailers: | |||
| (i) for each trailer not exceeding 1,016 Kgs.,in weight unladen. | 12.00 | 40.00 | |
| (ii) for each trailer exceeding 1,016 Kgs., inweight unladen: | 23.00 | 75.00 | |
| Provided that two or more vehicles shall not bechargeable under this clause in respect of the same trailer. |
| Sl.No. | Period/class of vehicle | Motor cycles including Tricycles, MotorScooters and Cycles with or without attachment. | Invalid Carriage. | |
| Vehicles not exceeding 60 CC. | Vehicles exceeding 60 CC. | |||
| 1 | 2 | 3 | 4 | 5 |
| 1. | At the time of registration of new vehicles. | 9% of the cost | 9% of the cost | Rs.901/- |
| 2. | If the vehicle is already registered and itsage from the month of registration is: | |||
| (1) Not more than 2 years | 8% cost of the vehicle | 8% cost of the vehicle | Rs. 829/- | |
| (2) More than 2 years but not more than 3 years | 7% cost of the vehicle | 7% cost of the vehicle | Rs. 758/- | |
| (3) More than 3 years but not more than 4 years | 6% cost of the vehicle | 6% cost of the vehicle | Rs. 686/- | |
| (4) More than 4 years but not more than 5 years | 5% cost of the vehicle | 5% cost of the vehicle | Rs. 615/- | |
| (5) More than 5 years but not more than 6 years | 4% cost of the vehicle | 4% cost of the vehicle | Rs. 543/- | |
| (6) More than 6 years but not more than 7 years | 3.5% cost of the vehicle | 3.5% cost of the vehicle | Rs. 472/- | |
| (7) More than 7 years but not more than 8 years | 3% cost of the vehicle | 3% cost of the vehicle | Rs. 400/- | |
| (8) More than 8 years but not more than 9 years | 2.5% cost of the vehicle | 2.5% cost of the vehicle | Rs. 329/- | |
| (9) More than 9 years but not more than 10years | 2% cost of the vehicle | 2% cost of the vehicle | Rs. 257/- | |
| (10) More than 10 years but not more than11years | 1.5% cost of the vehicle | 1.5% cost of the vehicle | Rs. 186/- | |
| (11) More than 11years | 1% cost of the vehicle | 1% cost of the vehicle | Rs.114/- |
| Sl.No. | Period | Rate of tax on Road Rollers and ConstructionEquipment Vehicles. |
| 1 | 2 | 3 |
| 1. | At the time of registration of new vehicle. | 7.5% of the cost of the vehicle. |
| 2. | If the vehicle is already registered and itsage from the month of the registration is: | |
| (i) Less than 3 years. | 6.5% of the cost of the vehicle. | |
| (ii) More than 3 years but less than 6 years. | 5.0% of the cost of the vehicle. | |
| (iii) More than 6 years. | 4.0% of the cost of the vehicle |
| Sl.No. | Class of vehicles | Amount of Tax |
| (1) | (2) | (3) |
| 1. | Motor vehicles other than Transport vehicleswhich have completed 15 years from the date of theirregistration,- | |
| (i) Motor Cycle | Rs. 1000/- P.A. | |
| (ii) Other than motor Cycle | Rs. 5000/- P.A. | |
| 2. | Transport vehicles which have completed 7 yearsfrom the date of their registration. | Rs. 5000/- P.A. |
| 1 | 2 | 3 | 4 |
| Sl.No. | Period/Class of vehicle | Three or four wheeler motor vehicles includingMotor Cars, Jeeps coming under non-transport category, omnibuses upto a seating capacity of (10) ten persons in all and newMotor Cabs and the Motor Cabs of other States that are enteringinto the rolls of this State by way of change of address ortransfer of ownership the cost of which does not exceed rupeesten lakhs. | Three or four wheeler motor vehicles includingMotor Cars, Jeeps coming under nontransport category omni busesupto a seating capacity of (10) ten persons in all and new MotorCabs and the Motor Cabs of other States that are entering intothe rolls of this State by way of change of address or transferof ownership the cost of which exceeds rupees ten lakhs. |
| 1 | 2 | 3 | 4 |
| 1 | At the time of registration of new vehicle. | 12% of the cost of the vehicle. | 14% of the cost of the vehicle. |
| 1 | 2 | 3 | 4 |
| 2. | If the vehicle is already registered and itsage from the month of registration is: | ||
| (1) Not more than 2 years. | 11% of the cost of the vehicle. | 13.0% of the cost of the vehicle. | |
| (2) More than two years but not more than 3years. | 10.5% of the cost of the vehicle. | 12.5% of the cost of the vehicle. | |
| (3) More than 3 years but not more than 4years. | 10% of the cost of the vehicle | 12.0% of the cost of the vehicle | |
| (4) More than 4 years but not more than 5years. | 9.5% of the cost of the vehicle. | 11.5% of the cost of the vehicle. | |
| (5) More than 5 years but not more than 6years. | 9% of the cost of the vehicle. | 11.0% of the cost of the vehicle. | |
| (6) More than 6 years but not more than 7years. | 8.5% of the cost of the vehicle. | 10.5% of the cost of the vehicle. | |
| (7) More than 7 years but not more than 8years. | 8% of the cost of the vehicle. | 10.0% of the cost of the vehicle. | |
| (8) More than 8 years but not more than 9years. | 7.5% of the cost of the vehicle | 9.5% of the cost of the vehicle. | |
| (9) More than 9 years but not more than 10years. | 7% of the cost of the vehicle | 9.0% of the cost of the vehicle. | |
| (10) More than 10 years but not more than 11years. | 6.5% of the cost of the vehicle. | 8.5% of the cost of the vehicle. | |
| (11) More than 11 years but not more than 12years. | 6% of the cost of the vehicle. | 8.0% of the cost of the vehicle. | |
| (12) More than 12 years. | 5.5% of the cost of the vehicle. | 7.5% of the cost of the vehicle. |
| Sl.No. | Period/Class of vehicle | Non-Transport vehicles meant for carryingpersons, owned by Companies/Institution/Societies/ Organisationsupto a seating Capacity of (10) ten in all and second or morepersonalized vehicles upto a seating capacity of (10) ten in allowned by an individual. |
| (1) | (2) | (3) |
| 1. | At the time of registration of new vehicles | 14% of the cost of the vehicle |
| 2. | If the vehicle is already registered and itsage from the month of registration is: | |
| (1) Not more than 2 years. | 13% of the cost of the vehicle. | |
| (2) More than 2 years but not more than 3 years | 12.5% of the cost of the vehicle | |
| (3) More than 3 years but not more than 4years. | 12% of the cost of the vehicle. | |
| (4) More than 4 years but not more than 5years. | 11.5% of the cost of the vehicle. | |
| (5) More than 5 years but not more than 6years. | 11% of the cost of the vehicle | |
| (6) More than 6 years but not more than 7 years | 10.5% of the cost of the vehicle | |
| (7) More than 7 years but not more than 8years. | 10% of the cost of the vehicle | |
| (8) More than 8 years but not more than 9 years | 9.5% of the cost of the vehicle | |
| (9) more than 9 years but not more than 10years | 9% of the cost of the vehicle | |
| (10) More than 10 years but not more than 11years. | 8.5% of the cost of the vehicle. | |
| (11) More than 11 years but not more than 12years. | 8% of the cost of the vehicle | |
| (12) More than 12 years. | 7.5% of the cost of the vehicle. |