Taxation
Motor Vehicles
are taxed as per Tamil nadu Motor Vehicles Taxation Act, 1974 (TamilNadu Act 13/1974) and
the rules framed thereunder. Existing rates of tax on different
classes of vehicles are given in Tables – 9 to 16.
Growth of revenue is given in the table - Table-3.
Tax in respect of Stage Carriages and Omni Buses (Contract
Carriages) is levied on the basis of passenger capacity and type of service provided. Non-transport vehicles are taxed on the basis of
unladen weight. The Motor Cycles are taxed on the basis of cubic capacity of the engine. LifeTime Tax is compulsory for two wheelers and
four wheelers (Light Motor Vehicles) like cars and jeeps.
LifeTime Tax system, is beneficial to the vehicle owners since they need not pay
future increase in tax and they need not visit the Regional Transport Office every
year to pay tax.
For Autorickshaws, Tourist Taxis and Ordinary Taxis, tax is
levied for 5 years with effect from 1.4.1997 at the time of grant of permit and renewal of
permit. Consequent on this system, the
taxpayers are relieved of the burden of visiting the Regional Transport Offices every
quarter for the purpose of payment of tax. This
system also checks tax evasion. Levying of
tax for five years (Permit period tax) for Goods Carriages has been introduced with effect
from 1.4.1999 vide Act 23/1999. But it is not
compulsory. Option has been given to the
Registered Owners of Goods Carriages either to pay five years permit period tax for their
vehicles at the time of grant of permit and renewal of permit, or to pay tax every
quarter.
Collection of Taxes
Collection of tax is an important function of the Transport Department. For expeditious collection of tax and fees at the
counters, cash track-machines have been supplied to all the 45 Regional Transport Offices
and 41 Unit Offices and 19 Check posts. For the convenience of tax payers, additional
counters are opened at certain important places in Chennai City during grace period for
payment of annual tax – viz 1st April to 10th April of every
year for collection of tax on non-transport vehicles.
In Chennai City and some Districts, certain banks are also authorised to collect
the taxes for non-transport vehicles.
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