| 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. |
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