1[Schedule I
(See Section 3)
Part A
Description of motor vehicle | Annual rate of tax for each motor vehicle |
(1) | (2) |
Rupees | |
GROUP A.-Motor vehicles fitted solely with pneumatic tyres | |
I. Motor vehicles (including tricycles) used for transport or haulage of goods or materials, the registered laden weight of which- | |
(a) does not exceed one tonne...... | ...Two hundred and twenty |
(b) exceeds one tonne but does not exceed two tonnes | ...Three hundred and ten |
(c) exceeds two tonnes but does not exceed four tonnes | ...Four hundred and seventy |
(d) exceeds four tonnes but does not exceed six tonnes | ...Six hundred and thirty |
(e) exceeds six tonnes but does not exceed eight tonnes | ...Seven hundred and eighty |
(f) exceeds eight tonnes but does not exceed nine tonnes | ...Nine hundred and forty |
(g) exceeds nine tonnes but does not exceed ten tonnes | ...Eleven hundred |
(h) exceeds ten tonnes | ...The rate specified in (g) above plus one hundred and fifty-six rupees for every one tonne or part thereof in addition to ten tonnes. |
II. Additional tax payable in respect of vehicles referred to in Item I, used for drawing trailers- | |
(a) for each trailer the registered laden weight of which does not exceed two tonnes | One hundred and fifty |
(b) for each trailer the registered laden weight of which exceeds two tonnes: Provided that two or more vehicles shall not be chargeable under this Item in respect of the same trailer | Three hundred |
III. Motor vehicles (including tricycles) plying for hire and used for the transport of passengers, when- | |
(a) licensed to carry, in all not more than two passengers (excluding driver) | One hundred |
(b) licensed to carry, in all more than two but not more than four passengers (excluding driver and conductor) | Two hundred |
(c) licensed to carry, in all more than four passengers but not more than six passengers (excluding driver and conductor) | Three hundred and seventy-five |
(d) licensed to carry, in all more than six passengers but not more than eighteen passengers (excluding driver and conductor) | Six hundred and thirty |
(e) licensed to carry more than eighteen passengers (excluding driver and conductor) | The rate specified in (d) above plus ninety four rupees for every passenger in addition to eighteen passengers. |
IV. Motor vehicles owned by Airline Companies or Corporations for carrying passengers and staff- | |
(a) the seating capacity of which does not exceed four (excluding driver) | Two hundred |
(b) the seating capacity of which exceeds four but does not exceed six (excluding driver) | Three hundred and seventy-five |
(c) the seating capacity of which exceeds six but does not exceed eighteen (excluding driver) | Six hundred and thirty |
(d) the seating capacity of which exceeds eighteen | The rate specified in (c) above plus ninety four rupees for every person in addition to eighteen persons. |
V. Break-down vans used for towing disabled vehicles and tower wagons used for maintenance of overhead electric lines | |
GROUP B.-Motor vehicles other than those fitted solely with pneumatic tyres | The rates shown in Group A in this Part plus fifty per cent. thereof. |