Part B
Description of motor vehicle | Amount |
(1) | (2) |
Rupees | |
GROUP A-Motor vehicles fitted solely with pneumatic tyres- | |
I. Motor cycles and tricycles (including motor scooters and cycles with attachment for propelling the same bymechanised power)- | |
(a) motor cycles, scooters (flat rate)..... | ...Four hundred |
(b) scooterettes and autocycles (flat rate)..... | ...Two hundred |
(c) tricycles (flat rate)...... | ...Five hundred |
(d) motor vehicles specified in (a) or (c) above used for drawing a trailer or side car | The rate specified in (a) or (c) above plus one hundred and fifty rupees |
II. Motor vehicles (adapted and used for invalids) the registered unladen weight of which does not exceed three hundred kilograms | One hundred |
III. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule the registeredunladen weight of which- | |
(a) does not exceed one thousand kilograms....... | ...One thousand two hundred and fifty |
(b) exceeds one thousand kilograms but does not exceed one thousand and five hundred kilograms | One thousand and six hundred |
(c) exceeds one thousand and five hundred kilograms but does not exceed two thousand kilograms | Two thousand and three hundred |
(d) exceeds two thousand kilograms...... | ...The amount specified in (c) above plus one thousand and five hundred for every one thousand kilograms or part thereof in addition to two thousand kilograms. |
IV. Additional tax payable in respect of vehicles referred to in Item III if such vehicles are used for drawing trailers- | |
(a) for each trailer the registered unladen weight of which does not exceed one tonne | Six hundred |
(b) for each trailer the registered unladen weight of which exceeds one tonne: Provided that two or more vehicles shall not be chargeable under this Item in respect of the same trailer. |
One thousand and two hundred |
GROUP B.-Motor vehicles other than those fitter solely with pneumatic tyres. | The amount shown in Group A of this Part plus fifty per cent. thereof. |
NOTE:-The registered unladen weight of motor vehicles shall be as specified in the certificate of registration. |