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Government of Tamil Nadu
State Transport Authority

Tax Rates for Contract Carriages

Contract carriage means any motor vehicle contracted or adapted for use solely for the carriage of Passengers, or any motor vehicle not so constructed or adapted when used for the carriage of Passengers.


a.

Omni Bus

Based on Seating Capacity

a) Not more than 36 (other than driver) for every square meter of floor area of the vehicle Rs.4900/-
b) More than 36 persons (Other than driver) for ever person (Other than the driver) = Rs.3000/-

b.

Auto rickshaw

Permit period

Rs.1400/- for 5 years

c.

Share Auto rickshaw

Permit period

Rs.4000/- for 5 years

Vehicle permitted to ply solely as contract carriages and to carry more than five persons(Other than the driver)
For every persons(other than the driver) which the vehicle is permitted to carry whether the contract carriage is classed as "Tourist Vehicle" or not

a.

not more than thirty six persons (other than driver) for every square meter of floor area of the vehicle

a) Not more than 36 (other than driver) for every square meter of floor area of the vehicle Rs.4900/-

b.

more than thiry six persons (other than driver) for every persons(other than the driver)

b) More than 36 persons (Other than driver) for ever person (Other than the driver) = Rs.3000/-

                                          

 

                                          
                                                MAXI CAB
First Schedule to the principal Act

  1. in class 2,--
    1. in paragraph I, item (d) and the entires relating there to shall be Omitted;
    2. after paragraph I, the following paragraph shall be inserted, namely:--

1-A.

Vehicle with a floor area of not more than 6 square meter and permitted to carry in all more than seven persons but not more than thirteen persons including the driver in respect of which tourist maxi-cab permit has been issued, for every person other than the driver 

Rs.275/-

Eighth Schedule
[See section 3,4 (1-A)(a) and (aaa)]
Part – I


New Tourist Maxi – Cab, with a floor area of more than 6 square meter, which vehicle is permitted to carry more than seven persons but not more than thirteen persons including the driver.

 

(i)

At the time of registration
If the cost of vehicle does not exceed rupees 10 lakh

Rate of Tax
10 per cent of the cost of vehicle

(ii)

If the cost of the vehicle –exceed rupees 10 lakh

15 per cent of the cost of vehicle

Explanation:-- For the purpose of this Schedule, “Cost of vehicle” means the cost of vehicle at the time of purchase, in such manner as may be prescribed.

                                                   Part  - II


Old Tourist Maxi Cab which vehicle is already registered and is permitted to carry more than seven persons but not more than thirteen persons including the driver

(i)

If the floor area of the vehicle is more than 6 square meter but not more than 8 square meter.

Quarterly tax
Rs. 420 /- Sq Meter

(ii)

If the floor area of the vehicle is more than 8 square meter

Rs. 450 /- Sq Meter

                                               
Tourist Motor Cab
SEVETH SCHEDULE
[See section 3, 4(1-A)(a) and (aa)]

Part – I


New Tourist Motor Cab which vehicle is permitted to carry more than four persons but not more than seven persons including the driver.

(i)

At the time of registration
If the cost of the vehicle does not exceed rupees  10 lakh

 

10 per cent of the cost of vehicle

(ii)

If the cost of the vehicle exceeds rupees 10 lakh

15 per cent of the cost of vehicle.

                                             
                                                Part – II


Old Tourist Motor Cab which vehicle is already registered  and is permitted to carry more than four persons but not more than seven persons including the driver

(i)

If the cost of the vehicle does not exceed rupees 10 lakh

Rate of tax
8.5 per cent of the cost of vehicle

(ii)

If the cost of the vehicle exceed rupees 10 lakh

14.5 per cent of the cost of vehicle

Explanation.- For the purpose of this schedule , “cost of vehicle” means the cost of vehicle at the time of purchase, in such manner as may be prescribed.

 

 

 

Spare (Stage Carriage)

After class 9, the following class shall be added, namely—

 

Reserve stage carriage or spare bus (to carry more than six persons excluding the driver and the conductor) when operated as contract carriage on special occasion under special permit

Tax Rs. 15 /- per person per day

Other State Contract Carriage
NINTH SCHEDULE
(See section 3 and 6)
Contract carriages in respect of which temporary licence is issued—


 (a)
 (i)

Tourist Motor Cab—
If the temporary licence is for a period not exceeding 7 days

Tax
Rs.60/- per entry

 (ii)

If the temporary licence is for a period exceeding 7 days but not exceeding 30 days

Rs.180/- per entry

 (iii)

If the temporary licence is for a period exceeding 30 days but not exceeding 90 days

Rs.450/- per entry

 (b) Tourist maxi cab—

 (i)

If the temporary licence is for a period not exceeding 7 days

Rs. 75/- per entry

 (ii)

If the temporary licence is for a period exceeding 7 days but not exceeding 30 days

Rs. 160/- per seat per entry

 (iii)

If the temporary licence is for a period exceeding 30 days but not exceeding 90 days

Rs. 450/- per seat per entry

 
(c) Omni bus including sleeper coach in respect of which permit is granted under sub - section (8) or (9) of section 88 of the Motor Vehicle Act, 1988—

(i)

If the temporary licence is for a period not exceeding 7 days

Rs. 600/- per seat or berth per entry

(ii)

If the temporary licence is for a period exceeding 7 days but not exceeding 30 days

Rs. 1500/- per seat or berth per entry

(iii)

If the temporary licence is for a period exceeding 30 days but not exceeding 90 days

Rs. 3500/- per seat or berth per entry