| 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. |
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