Sl.No. |
Class of Vehicles |
Life Tax |
Rate of Quarterly tax for Motor Vehicles fitted with pneumatic tyres. |
1 |
Tax for Unregistered New vehicles of class of vehicles namely Motor Cycles including Tricycles, Motor Scooters and Cycles with or without attachment ( Vehicles not exceeding 60 CC and Exceeding 60 CC) |
a) 9 % of Invoice cost from the date of Invoice or Date of Delivery which ever is earlier.
b) 12% of invoice cost if the vehicle owned by Individual Second and more motor vehicles and if owned by Companies/ Institutions and Organisations |
a) Motor cycles, Motor Scooters and Cycles with attachment for propelling the same by mechanical power, whether used for drawing a trailer or side car or not Rs.47-25ps.
b) Tri Cycles Rs. 51-45ps.
c) Invalid Carriages Rs.18-90ps. |
2 |
Invalid Carriage |
a) Rs. 901/- at the time New registration and for registered vehicles depending on the age of the vehicle applicable amount as per IIIrd Schedule |
|
3 |
Cars and Jeep and other Non-Transport Vehicles not exceeding 2286 Kgs. In ULW weighing not more than 500 Kgs , 1524 Kgs, and not more than 2286 Kgs in ULW |
a) 9 % of Invoice cost from the date of Invoice or Date of Delivery which ever is earlier at the time New registration and for registered vehicles depending on the age of the vehicle applicable percentage on the invoice cost of the vehicle as per IIIrd Schedule.
b) 12% of invoice cost if the vehicle owned by Individual Second and more motor vehicles and if owned by Companies/ Institutions and Organisations |
|
4 |
Additional Tax payable in respect of vehicles under sl.no 3 for drawing trailers |
Rs.3385/- at the time New registration and for registered vehicles depending on the age of the vehicle applicable amount as per IIIrd Schedule |
|
5 |
Omnibuses with seating capacity between 8 in all and High end motor cabs of the cost of Rs. 3,50,000/- and above |
a) 9 % of Invoice cost from the date of Invoice or Date of Delivery which ever is earlier at the time New registration and for registered vehicles depending on the age of the vehicle applicable percentage on the invoice cost of the vehicle as per IIIrd Schedule.
b) 12% of invoice cost if the vehicle owned by Individual Second and more motor vehicles and if owned by Companies/ Institutions and Organisations |
|
6 |
Omnibuses with seating capacity of more than 9 seats( Excluding driver) for every person other than drivers(including private service vehicles ) |
|
Rs.396-90ps |
7 |
Road Rollers Un registered on or after 25-05-2006 as per Fourth Schedule |
7.5 % Invoice cost from the date of Invoice or Date of Delivery which ever is earlier at the time New registration |
|
|
a) For registered vehicles and its age is Less than 3 years |
Rs.7700/- |
|
|
b) More than 3 years and Less than 6 years |
Rs.6600/- |
|
|
c) More than 6 years |
Rs.5500/- |
|
|
Motor vehicles other than those liable to tax under foregoing provisions of this schedule |
|
|
8 |
a) Weighing not more than 762Kgs un laden |
|
Rs.241-50ps |
|
b) weighing more than 762 kgs but not more than 1524 Kgs un laden |
|
Rs.360-00ps |
|
c) weighing more than 1524 kgs but not more than 2286 kgs un laden |
|
Rs.436-80ps |
|
d) weighing more than 2286 kgs but not more than 3048 kgs un laden |
|
Rs.520-80ps |
|
e) weighing more than 3048 kgs but not exceeding more than 4000 kgs un laden |
|
Rs.720-80ps |
|
f) weighing more than 4000 Kgs ULW |
|
Rs. 720/- + Rs.80/- for every 250 Kgs or part thereof in excess of 4000 kgs |
|
g) Additional tax payable in respect of each vehicle used for drawing trailers:
(i) for each trailer not exceeding in weight un laden
(ii) for each trailer exceeding 1016 kgs in weight un laden |
|
(i)Rs.65-10ps
(ii)Rs.130-20ps
Note: Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailers |
9 |
Tax for other Transport vehicles not listed above |
|
As per G.O.Ms No 68 of TR& B (Tr.I) dated 13-04-2006 |