THE TAMIL NADU MOTOR VEHICLES TAXATION ACT, 1974.

 

(TAMIL NADU ACT 13 of 1974).

 

          Received the assent of the President on the 30th March 1974, first published in the Tamil Nadu Government Gazatte Extraordinary on the 30th March 1974 – (Panguni 17, Priramathisa (2005- Tiruvalluvar Aandu).

 

          An Act to consolidate and amend the law relating to the levy of tax on Motor Vehicles in the State of Tamil Nadu.

 

          Be it enacted by the Legislature of the State of Tamil Nadu in the twenty-fifth Year of the Republic of India as follows:-

 

 

1)

This Act may be called the Tamil Nadu Motor Vehicles Taxation Act, 1974.

Short title, extent and commencement

2)

It extends to the whole of the State of Tamil Nadu

 

3)

It shall come into force on such date as the Government may, by notification, appoint.

 

 

          2. In this Act, unless the context otherwise requires--       Definitions

 

1(1) “fleet operator” means an operator holding on or after the 1st April 1978, not less than two hundred and fifty stage carriage permits in respect of services other than

 

(1)         Express Service or

(2)         Service exclusively within Madras Metropolitan Area.

 

   

 

(1) This clause was inserted by section 2 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1979 (Tamil Nadu Act 15 of 1979) which came into force on the 1st April 1978.

 

  (1-A) “Floor area” means total floor area inside the body of the vehicle (measuring length into breath) less ten percent standard calculation of the total area;

          Provided that the fraction of a square meter beyond the first decimal point of the net floor area arrived at after standard deduction shall be rounded off the next higher decimal point;

 

1(A) This clause was inserted by section 2 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act 2009( Tamil Nadu Act 31/2009) come in to force on the 1st  October 2009

 

1 (1-B)  “Government” means the State Government

 

          (2) “Laden weight” in relation to a motor vehicle in case a permit is issued to the vehicle under the Motor Vehicles Act, the maximum laden weight specified in such permit, if no such registration certificate of the vehicle, and if such weight is not specified in such certificate, the maximum laden weight of the vehicle determined in such manner as the licensing officer may deem it;


          “Laden weight” in relation to a trailer means, in case a permit is issued to the vehicle to which the trailer is attached under the Motor Vehicles Act, the maximum laden weight specified in such permit in respect of the trailer and, if no such permit is issued, the maximum laden weight specified in respect of the trailer in the registration certificate of the vehicles to which the trailer is attached, and if such weight is not specified in such certificate, the maximum laden weight of the trailer determined in such manner as the licensing officer may deem fit;

 

          (3) “Licensing Officer” means an officer appointed by the Government to exercise the powers and perform the functions of a licensing officer under this Act;

 

          2 (3A) “Life time tax” means the tax leviable in one lumpsum in advance for the life time of a motor vehicle.

 

          (4) “Madras Metropolitan Area” means the City of Madras and such contiguous area of such city as the Government may, from time to time, specify by notification.

 

          (5) “Motor Vehicle Act” means the motor Vehicles Act, 1939 (Central Act IV of 1939)

 

          (6) “Public road” means any street, road square, court, alley, passengers of riding path over which the public have a right of way, whether a thoroughfare or not, and includes the roadways over any public bridge or cause way.

 


          I Clause (10 of section 2 of the principal Act was re-numbered as clause (1-A) by section 2 of the Tami Nadu Motor Vehicle Taxation (Amendment) Act, 1979 (Tamil Nadu Act 15 of 1979) which came into force on the 1st April 1978.

 

          2. Inserted by Act No.25 of 1989 w.e.f. 01.04.89.

 

 

 

         

(7)

“registered owner” means the person in whose name a motor vehicle is registered or deemed to be registered under the motor vehicle Act;

 

(8)

“tax” means the tax leviable under this Act;

 

 

(9)

“Year” means the financial year; “half-year” means the first six months or the second six months of such year and “quarter” means the first three months or the second three months of such half-year;

 

 

(10)

Words and expressions used but not defined in this Act shall have the meanings assigned to them in the Motor Vehicle Act.

 

 

 

 3 (1)

Subject to the provisions of sub-section (2), tax shall be levied on every motor vehicle (used or kept for use) in the state of Tami Nadu at the rate specified for such vehicle 2 (in the First schedule or in the second schedule or in the third schedule or in the fifth schedule as the case may be ).

 

Levy of Tax

(2)

The Government may, by notification, from time to time increase the rate of tax specified in the Schedule (s)3.

 

 

 

4 (“provided that such increase, but notification, under this sub-section shall not, in the aggregate, exceed fifty percent of the rate specified in First Schedule or as the case may be, in the Second Schedule on the date of the commencement of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1989.

 

 

(3)

All references made in this Act to the Schedules shall be considered as relating to the Schedule(s)5 as for the time being amended in exercise of the powers conferred by this Section.

 

 

3-A

(1)         There shall be levied and collected an additional tax called “ green tax”, in addition to the tax levied under Section 3, on the motor vehicles suitable for use on road, as specified in the Fourth Schedule for the purpose of implementation of various measures to control air pollution.

(2)         The additional tax levied under sub-section (1) shall be paid in such manner as may be prescribed.

(3)         Subject to the provisions of sub-section (2), the provisions of the Act and the rules made there under excluding those relating to refund of tax shall, so far as may be, apply in relation to the levy and collection of the additional tax payable under sub-section (1), as the apply in relation to he levy and collection of motor vehicles tax under this Act.

 

 

 

 Levy of green tax

3-B

(1)         There shall be levied and collected an additional tax called “road safety tax”, at the time of registration of motor vehicles, at the rates specified in the Sixth Schedule for the purpose of implementation of various road safety measures.

(2)         The tax levied under sub-section (1) shall be paid in such manner as may be prescribed.

(3)         Subject to the provisions of sub-sections (2), the provisions of the Act and the rules made thereunder excluding those relating to refund of tax shall, so for as may be apply in relation to the levy and collection of the tax payable under the sub-section (1), as they apply in relation to the levy and collection of motor vehicles tax under this Act.”.

Levy of Road Safety tax

4 (1)

The tax levied under this Act (shall, subject to the provisions of sub-section (1-A), be paid in the manner prescribed by the registered owner or by any other person having possession or control of the motor vehicle, at his choice, either quarterly, half-yearly or annually, on a licence to be taken out by him for that quarter, half-year or year, as the case may be.

Payment of tax.

 

 


1. These words were substituted by section 2 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1983 (Tamil Nadu Act 27 of 1983) which came into force on the 1st day of April 1983.

2. Inserted by Act No.25 of 1989 w.e.f. 01.04.89   

3. Inserted by Act No.25 of 1989 w.e.f 01.04.89    

4. This proviso was substituted by Act No.25 of 1989 w.e.f 01.04.89.

5. Inserted by Act No.25 of 1989 w.e.f 01.04.89

6. These words were substituted by section 3(a) of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1983 (Tamil Nadu Ac5 27 of 1983) which came into force on the 1st of April 1983.

  1(1-A) Notwithstanding anything contained in sub-section (1);-(a) in respect of the motor vehicles specified in item (A) of the second schedule, at the time of its first registration, a life time tax shall be paid at the rates specified therein, on a licence to be taken out for the life time of such vehicles.

 

          (b) In respect of the motor vehicles specified in item (B) of the second schedule, the tax shall be paid either annually at the rates specified in the First Schedule or for the life time of such vehicles at the rates specified in item (B) of the Second Schedule on a licence to be taken out for such vehicles for the year or for the life time, as the case may be; and (c) In respect of motor vehicles specified in classes 6 and 7 of the First Schedule, the tax shall be paid annually at the rates specified therein on a licence to be taken out for that year”

 

          Explanation:- the tax for a half-yearly licences shall not exceed twice and the tax for an annual licence shall not exceed four times the tax for a quarterly licence.  The Government shall have power to grant a suitable rebate in case of the half-yearly annual 2 and life time licences.

        

         “(bb) in respect of motor vehicles specified in Part-II of the Second Schedule, the tax shall be paid either annually at the rates specified in the First Schedule or for the life time of such vehicles at the rates specified in Part-II if the Second Schedule on a licence to be taken out for such vehicles for that year or for the life time, as the case may be;”.(Vide Act No.30 of 2008- w.e.f. 1.06.2008)

 

           “(bbb) in respect of goods carriages not exceeding 3000 kgs. in weight laden specified in Part I of the Fifth Schedule, the tax shall be paid for the life time at the rates specified in the said part I and in respect of goods carriages not exceeding 3000kgs. in weight laden specified in Part II of the said Schedule, the tax shall be paid either annually at the rate payable  or for the life time at the rate specified in the said Part II, as the case may be;”.  (Vide Act No.25 of 2008)

 

          (2) No Motor vehicle shall be 3 used or kept for use) in the State of Tamil Nadu at any time unless a licence has been obtained. 

 

          (3) Notwithstanding anything contained in sub-section (1), no person shall be liable to tax during any period on account of any taxable motor vehicle, if the tax due in respect of such vehicle for the same period has already been paid by some other person.

 

          4(4) Where a life time tax has been paid in respect of a motor vehicle referred to in the second schedule, the registered owner or any other person having possession or control of such vehicle shall not be required to pay any additional tax other than the tax levied under sub-section (1) of section 3-A, either by way of increase or otherwise”.       (Act 13/2003).

 

          Issue of licence 5 (1) When any person pays the amount of tax due in respect of a motor vehicle or proves to the satisfaction of the licensing officer that n tax is payable in respect of such vehicle, the licensing officer shall

 

          (a) grant to such person a licence in such form as may be prescribed for the period concerned; and

 

          (b) Record that the tax has been paid for a specified period or that no tax is payable in respect of the vehicle, as the case may be in the certificate of registration granted or deemed to be granted in respect of the vehicle under the Motor Vehicle Act or in the case of vehicle not registered or deemed to be registered under that Act, in a certificate in such form as may be prescribed.

 


1.   Substituted by Act No.25 of 1989 w.e.f 01.04.89.

2.   These words were inserted by Act 25/89.

3.   This sub-section was inserted by section 3(b) of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1983 (Tamil Nadu Act 27 of 1983) which came into force on the 1st day of April 1983.

 

4.   Added by Act No.25 of 1989 w.e.f. 01.04.89.

 

 

 

(2) Every licence granted under sub-section (1) shall be valid throughout

the State of Tamil Nadu.

 

          A temporary licence for a period not exceeding seven days or thirty days or ninety days, as the case may be, at a time, may be issued in respect of any class of motor vehicles specified in the Fist Schedule on payment of tax.

 

          (a) in respect of a temporary licence exceeding thirty days, at the rate of quarterly tax.

 

          (b) in respect of a temporary licence exceeding seven days but not exceeding thirty days, at the rate of one third of the quarterly tax: and

 

          (c) in respect of a temporary licence not exceeding seven days at the rate of one-tenth of the quarterly tax.

 

7.

If the tax leviable in respect of any motor vehicle remains unpaid by any person liable for the payment thereof and such person, before paying the tax, has transferred the ownership of such vehicle or has ceased to be possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who is in possession or control of such vehicle, shall be liable to pay the said tax;

 

Liability to payment of tax by  persons in succeeding to the ownership possession or control of motor vehicles.

 

Provided that nothing contained in this section shall be deemed to affect the liability to pay the said tax of the person who has transferred the ownership or has ceased to be in possession or control of such vehicle.

 

 

8.

The tax due under this Act shall be paid within such period, not being less than is seven days or more than (forty five)3 days from the commencement of the quarter, half-year, as may be prescribed and different periods may be prescribed for different classes of motor vehicles.

 

Period within which tax to be paid

 

2(Provided that in the case of transport vehicles in respect of which temporary permits are granted under the Motor Vehicles Act other than stage carriages in

 

1.   Substituted by Act No.25 of 1989 w.e.f 01.04.89.

2.   Added by Act No.55 of 1986 w.e.f. 23.07.87.

3.   Substituted by Act No.35 of 1992 w.e.f 15.06.92.

 

 

 

               Respect of which temporary permits are granted for any period exceeding forty-five days) the tax due under this Act shall be paid on the date of commencement of the validity of the temporary permit.

 

Application for fitness certificates not to be entertained.

(8-A. Notwithstanding anything contained in section 8 or in the Motor Vehicles Act, no application for the grant or renewal of fitness certificate in respect of transport vehicle under the said Motor Vehicles Act shall be entertained unless the tax due under this Act in respect of such vehicle has been paid)

 

 

3. Provided that nothing contained in this section shall apply to a new transport Vehicle produced for registration.

 

 

94 (Omitted)

 

Establishment of Rural Road Development Fund

10 (1) There shall be constituted for the State of Tamil Nadu a fund called the Development Tami Nadu Rural Road to Fund which 5 (Such percentage of tax not exceeding ten percent as may from time to time.  Be fixed by the Government shall be credited).

 

 

(3)         The Fund constituted under sub-section (1) shall not be expended expect upon the development and maintenance of public roads in the rural areas.

(4)          

 

Explanation: For the purpose of this sub-section “rural area” means any area not included in ---

 

(i) the city of Madras or of Madurai;

(ii) any municipality governed by the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) : or

(iii) any township constituted under any law for the time being in force.

 

1.   Substituted by Act No.28 of 1990 w.e.f 01.04.90.

2.   This section was inserted by section 2 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act 1987 (Tamil Nadu Act 36 of 1987) w.e.f. 01.10.87.

3.   Added by Act No.35 of 1992 w.e.f. 15.06.92

4.   Section 9 of the Principal Act was omitted by section 3 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1974 (Tamil Nadu Act 45 of 1974).

 

 

 

1(10-A(1)  The Government may, by notification from time to time, levy on the tax mentioned in section 3 of a surcharge on all or any class of stage carriages at such rate as may be specified in such notification and different rates may specified in respect of different classes of stage carriages.

 

Levy of surcharge or tax on stage carriages.

Provided that the rate of surcharge shall, in no case exceed twenty-five percent of such tax.

 

 

(2) The provisions of this Act and the notifications issued and the rules made there under shall so far as may be, apply in relation to the levy of surcharge under sub-section (1) as they apply in relation to the levy of the tax mentioned in section 3)

 

 

2 (10-B) (1) In addition to the surcharge leviable under section 10-A the Government may by notification from time to time, levy an additional surcharge on the tax mentioned in section 3, in all or any class of stage carriages 4 (used of kept for use) by fleet operators, at such rate as may be specified in such notification and use) different rates, may be specified in respect of stage carriages 5 (used or kept for use) by fleet operators holding less than seven hundred stage carriage permits and fleet operators holding seven hundred and more stage carriage permits:

 

Levy of additional surcharge or the tax on stage 3 (used or kept for by fleet operators)

Provided that the rate of additional surcharge shall in no case exceed 66 percent of such tax.

 

 

 

 


1.    This new section was inserted by section 2 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1976 (President’s Act 3 of 1976) and came into forces on the 1st day of April 1976.

 

2.    This section was inserted by section 3 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1979 (Tamil Nadu Act 15 of 1979) and came into force on the 1st April 1978.

 

3.    These words were substituted by section 4 (a) of the Tamil Nadu Vehicles Taxation (Amendment) Act, 1983 (Tamil Nadu Act 27 of 1983) and came into force on the 1st day of April 1983.

 

4.    These words were substituted by section 4 (b) ibid.

 

5.    These words were substituted by section 4 (b) ibid.

 

 

 

 

 

(2) A notification under sub-section (1) may also specify the period, not being less than seven days or more than thirty days from the date of publication of the said notification, within which the additional surcharge shall be paid.

 

 

(3) A notification under sub-section (1) may be issued so s to have retrospective effect from a date not earlier than the 1st April 1978.

 

 

(4) The provisions of this Act and the notification issued and the rules made there under shall, so for as may be, apply in relation to the levy of additional surcharge under sub-section (1) as they apply in relation to the levy of the tax mentioned in section 3 subject to the modification that the additional surcharge levied under sub-section (1) shall be paid in one lump sum. 

 

Payment of additional tax.

     11. When any motor vehicle which tax has been paid is altered or proposed to be used in such a manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or person who is in possession or control of such vehicle shall pay an additional tax of a sum which is equal to the difference between the tax already paid and the tax which is payable in consequence of its being altered or proposed to be used and the licensing officer shall not grant a fresh licence in respect of such vehicle so altered or proposed to be so used until such amount of tax has been paid.

 

Rounding off of tax, fee, penalty, fine, etc.

     12. The amount of tax fee, penalty, fine or any other sum payable and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part  is less than fifty paise, it shall be ignored.

 

Refund of tax

     13. (1) Where, the tax for any motor vehicle has been paid for any quarter, half-year, year or life time and the vehicle has not been used don any public road during the whole of that quarter, half year, year or the life time or a continuous part thereof not being less than one month, a refund of the tax at such rates as may, from time to time, be notified by the

 

 


1.   Substituted by Act No.25 of 1989 w.e.f. 01.04.89.

 

 

 

Government, shall be payable I on an application made within such period as may be prescribed and) subject to such conditions as may be specified in such notification.

 

 

          (1-A) Where a life time tax for any motor vehicle has been paid and the registration of the vehicle has been cancelled for any reason whatsoever, or the vehicle has been removed to any place outside the state of Tamil Nadu, on account of transfer of ownership or change of address; a refund of the tax at such rate as may from time to time, by notified by the Government, shall be payable on an application made within such conditions as may be specified in such notification.

 

          Provided that in the case of removal of a vehicle to any place outside the state of Tamil Nadu on account of transfer of ownership or change of address, the refund of tax shall be considered only after receipt of proof for having effected such transfer of ownership or change of address.

 

          (2) Where any tax is paid by mistake or in excess, the tax so paid or collected 3 (shall, on application made within such period, be refunded) to such person in such manner and subject to such conditions as may be prescribed.

 

          4(3) Where any penalty is paid or collected

 

(a)         by mistake, or

(b)         in excess of, or

(c)         When such penalty is not due,

 

               the penalty so paid or collected shall be refunded to such person, in such manner and subject to such conditions as may be prescribed.

 

14(1) The licence granted in respect of a motor vehicle under sub-section (1) of section 5 or under section 6 shall be carried in a conspicuous place upon the vehicle in such it on manner as may be notified by the Government and if such a licence is not so carried upon such vehicle, the registered owner or the person having possession or control thereof shall be punishable with fine which may extend to fifty rupees.

Carriage of licence on vehicle and duty to stop demand by officer

(2) Any Officer of the Transport Department not below the rank of 5 (a Motor Vehicles Inspector, Grade-II) or any police officer in uniform who is not below the rank of a Sub-Inspector or who, being below such rank is specially authorised in this behalf by the Regional Transport Authority or such other officer as may be prescribed, may require the driver of any motor vehicle on any public road to stop the vehicle and cause it to remain stationary.

 

 

1.    These words were inserted by section 3(i) of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1986 (Tamil Nadu Act 55 of 1986) w.e.f. 23.07.87.

2.    Inserted by Act No.25 of 89 w.e.f. 01.04.89.

3.    These words were inserted by section 3 (ii) of the Act No.55 of 1986 w.e.f. 23.07.87.

4.    This sub-section was inserted by section3 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act 1987 (Tamil Nadu Act 36 of 1987) w.e.f. 1.10.87.

5.    These words were substituted by section 4 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act 1976 (Tamil Nadu Act 55 of 1986) w.e.f.f 23.07.87.

 

 

 

 

 

So long as may reasonably be necessary for the purpose of satisfying himself that a licence has been duly obtained in respect of such vehicle.

 

(3) Any person failing to stop a motor vehicle when required to do so by any of the officers specified in sub-section (2) or resisting such officer shall be punishable with fine which may extend to fifty rupees.

Penalty for failure to pay tax

     15. If the tax due in respect of any motor vehicle has not been paid within the period prescribed under section 8, the registered owner or the person having possession or control thereof shall-

     (a) pay, in addition to the tax, a penalty of such sum not exceeding twice the amount of the 1 (quarterly tax or as the case may be half of the amount of annual tax payable as may be prescribed and different sums may prescribed for different classes of motor vehicles and for different periods, and

     2(b) also be punishable with fine which may extend to fifty rupees and the amount of the tax due by him in respect of such vehicle together with penalty referred to in clause (a) shall also be recovered as if such tax and penalty were a fine”

Recovery of tax which escaped motor

      3(15-A) Where for any reason the whole any portion of the tax which payment would payment have been payable in respect of any vehicle under this Act for any period has not been paid, the licensing officer may at any time, within a period of five years, from the expiry of the period to which the tax relates, and after issuing a notice to the registered owner or the person having possession or control of the motor vehicle and making such inquiry as he may consider necessary, direct such owner or other person to pay the whole or any portion of such tax, which has not been paid.

 

     Provided that in computing the period of five years for the purpose of this section, the period, or periods, if any, during which the collection of such tax has been stayed by an order of any court shall be excluded)

 

 

 


1.   Substituted by Act No.25 of 1989 w.e.f. 01.04.89

2.   Substituted by Act No.25 of 1989 w.e.f. 01.04.89

3.   This section was inserted by section 5 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1986 (Tamil Nadu Act 55 of 1986) w.e.f. 23.07.87.

 

 

 

     16. Any tax or penalty due under this Act, may be recovered in the same manner as an arrear of land revenue.  The motor vehicle in respect of which the tax or penalty is due or its accessories are in the possession or control of the person liable to pay the tax or such penalty.

 

 

Recovery of tax penalty as an arrear of land revenue.

“16 –A Special powers of licensing Officer under Revenue Recovery Act-The Licensing Officer shall have the powers of the Collector under the Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864) for the purpose of recovery of any amount due under this Act”.  (Act No. 29/2008)

 

     17. 1* (After deducting

 

(i)                   the amount credited to the Tamil Nadu Rural Road Development Fund under sub-section (1) of section 10

(ii)                  the expenses of collecting the tax under   

             this Act, and

 

Utilisation of the proceeds of the tax.

     18. Notwithstanding anything contained in the Motor Vehicles Act, if the tax due in respect of a transport vehicle is not paid within the prescribed period, the validity of the permit shall become ineffective from the date of expiry of the said period until such time the tax is actually paid.

 

Permit to be ineffective if tax not paid.

     2. 18-A)  Any officer of the Transport Department not below the rank of a Motor Vehicles Inspector, Grade-II, or any police officer in uniform not  below the rank of a Sub-Inspector may, if he has reason to believe that any motor vehicle is used or kept for use in the State without of paying the tax due in respect of that vehicle under this Act, seize and detain that vehicle and make arrangements for the temporary safe custody of that vehicle pending production of proof of payment of the tax due in respect of that vehicle under this Act.

Seizure and detention of motor vehicles pending production of proof of payment of tax.

          18-B) Provided that if the proof of payment of the tax due in respect of the motor vehicle seized and detained under this section is not produced within ninety days from the date of seizure and detention of the motor vehicle, any officer of the Transport Department authorized by the Government in this behalf shall sell the motor vehicle in auction in such manner as may be prescribed and apply the sale proceeds towards recovery of tax, penalty or costs incurred, if any, in the sale of such motor vehicle.  The reminder shall be refunded to the registered owner or the person having possession or control of the motor vehicle at the time of seizure.

      

     

               Provided further that, if at any time before auction of the motor vehicle, the tax, penalty or cost incurred, if any, in arranging the auction of the motor vehicle, is paid, then the authorized officer may, after satisfying that all the dues as aforesaid have been fully paid, cancel the auction and return the motor vehicle to the registered owner or the person having possession or control of the vehicle at the time of seizure.

 

 

 

 


1.   This portion was substituted by section 5 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1974 (Tamil Nadu Act 45 of 1974) w.e.f. 01.10.74.

 

2.   This section was inserted by section 6 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1986 (Tamil Nadu Act 55 of 1986) w.e.f. 23.07.87.

 

 

Offences by Companies

     19 (1) Where an offence against any of the provisions of this Act or any there under has been committed by a company every person, who, at the time the offence was committed, was in-charge of, and was responsible to, the company for the conduct of the business of the company as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.

 

 

     Provided that nothing contained in this sub-section shall render any such person liable to any punishment proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.

 

 

               (2) Notwithstanding anything contained sub-section (1), where an offence punish able under this act has  been committed b y a company and it is proved that the offence has been committed with the consent of connivance of, or is attributable to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

 

 

               Explanation:-  For the purpose of this section,

 

(a)         “Company” means anybody corporate and includes a firm, society or other association of individuals and

(b)         “Director” in relation to

 

(i)                   a firm means a partner in the firm.

 

 

(ii)              a society or other association of individual means the person who is entrusted under the rules of the society or other association with the management of the affairs of the society or other association, as the case may be,

 

 

     20. The Government may, by notification and subject to such conditions, if any, as the Government, may, specify in such notification,

Exemptions

     (1) make an exemption, reduction in rate or other modification in regard to the tax payable.

 

(a)         by any person or class of persons, or

(b)         in respect of any motor vehicle or class of motor vehicles or motor vehicles running in any particular area; and

 

     (2) cancel or vary such exemption, reduction or other modification.

 

     1 (A notification with respect to matters specified in clause (1) may be issued so as to have retrospective effect from a date not earlier than the 1st April 1974)

 

    2(20-A) The Government may, in such circumstances and subject to such conditions as may be prescribed, by notification,

 

 

 

 

 

 

 

 

 

 

 

 

 

Remissions

     (1) remit, whether prospectively or retrospectively the whole or any part of tax or penalty or both payable under this Act, or the rules made there under

 

(a)         by any person or class of persons, or

(b)         in respect of any motor vehicle or class of motor vehicles or motor vehicles running in any particular area; and

 

     (2) cancel of vary such notification)

 

          3(20-B) Any person who is aggrieved by an order of the licensing officer made under this Act may appeal to such authority within such time and in such manner as may be prescribed.

                       “Provided that, no appeal against the direction of the licensing officer under section 15-A shall be entertained unless it is accompanied by satisfactory proof of the payment of fifty per cent of the tax as so directed to be paid by the licensing officer.”

Appeal

 

 

 

 

 


1.   This was added by section 7 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1986 (Tamil Nadu Act 55 of 1986) w.e.f.23.07.87

2.   this section was inserted by section 5 of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1983 (Tamil Nadu Act 27 of 1983) and came into force on the 1st day of April 1983.

3.   These sections were inserted  by section 8 of the Tamil Nadu 1986) w.e.f. 23.07.87

 

 

     1 (20.C. Revision (1) The State Transport Commissioner may either on his own motion or an application made by any aggrieved person, call for and examine the record of any authority subordinate to him in respect of any proceeding under this Act not being a proceeding in respect of which an appeal is provided for by this Act, for this purpose of satisfying himself as to the regularity of such proceeding or the correctness, legality or propriety of any decision or order passed thereon and if, in any case it appears to State Transport Commissioner that any such proceeding, decision or order should be modified, annulled, reversed or remitted for reconsideration, he may pass orders accordingly.

 

 

          Provided that the State Transport Commissioner shall not pass any order prejudicial to any party unless he has been given a reasonable opportunity of being heard.

 

            (2) An application under sub-section (1) shall be made in such manner, as may be prescribed, within thirty days from the date of receipt of the order to which the application relates to.)

 

Saving to vehicles used for agricultural purposes.

          21. Nothing in this Act shall apply to a Motor Vehicles used solely for the purpose of agriculture.

 

                Explanation – A motor vehicle used for transporting agricultural produce of persons other than the owner cultivator shall not, for the purpose of this section, be deemed to be used solely for the purposes of agriculture.

 

Protection of action taken in good faith

          22 (1). No suit, prosecution or other legal proceeding shall lie good faith against any person for anything which is in done or done or intended to be done in pursuance of this Act or any rule made there under.

          (2) No suit or other legal proceeding shall i.e., against the Government for any damage caused or likely to be caused by anything which is in good faith done or intended to be done in pursuance of this Act or any rule made hereunder.

 

Procedure in certain cases.

          23. (1) A Court taking cognisance of an offence punishable.

 

                     (i) under sub-section (1) of section 14, or

 

 

 

 


1.   Inserted by Act No.55 of 1986 w.e.f. 23.07.87.

 

            (ii) under sub-section (3) of that section, in so far as it relates to failure to stop a motor vehicle then required to do so by any officer mentioned therein, or

 

 

            (iii) under section 15,

         may state upon the summons to be served on the accused person that he-

(a)         may appear by advocate and not in person, or

may, by a specified date prior to the bearing of the charge, plead guilty to the charge by registered letter and remit, to the court such sum not exceeding fifty rupees and in the case of an offence punishable under section 15 also, such sum on account of the tax and penalty due from him, as the court may specify.

 

 

          (2) where an accused person pleads guilty and remits the sum specified  by the court, no further proceedings in respect of the offence shall b e taken against him.

 

Power to make rules.

24 (1) The Government may make rules for carrying out the purposes of this Act.

 

 

    (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for-

(a)         the manner in which the tax shall be paid;

(b)         the form of licence and certificate to be granted under section 5;

(c)         the period within which the tax has to be paid;

 

 

1(cc) the period within which an application for refund shall be made 2 under sub-section (1) or sub-section (1A) or sub-sec(2) of section 13 and the manner in which and the conditions subject which such refund shall be made under sub-section (2) of the said section (13)

     (d)     the rate of penalty leviable under section 15;

 

  (c) the manner in which and the principle according to which the proceeds of the tax shall be apportioned between the Government and the local authorities.

 

 

 

1.   This clause was inserted by section 9 (i) of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1986 (TamilNadu Act 55 of 1986) w.e.f. 23.07.87.

 

2.   Substituted by Act 25 of 1989 w.e.f 01.04.89.

 

 

 

1 (1) the  authority to which, the time within which and the manner in which an appeal may be made under section 20-B

(g) the manner in which an application for revision may be made under sub-section (1) of section 20-C

 

     (3) In making any rule, the Government may provide that a breach there of shall be punishable with fine which may extend to fifty rupees.

 

Publication of rules and notification placing them before the legislature.

     25 (1) (a) All rules made under this Act shall be published in the Tamil Nadu Government Gazette and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they so published;

 

     (b) All notifications issued under this Act shall, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published;

 

        (2) Every rule made or notification issued under this Act shall, as soon as possible after it is made or issued, be placed on the table of ** (the Legislative Assembly) and if, before the expiry of the session in which it is so placed or the next section, 2 (the Legislative Assembly) agrees in making any modification in any such rule or notification or 2 (the Legislative Assembly agrees) that the rule or notification shall hereafter have effect only in such modified form or be of no effect, as the case may be, so however, that shall be without prejudice to the validity of anything previously done under that rule or notification.

 

Repeal

           26 (1) The Tamil Nadu Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931) and the Tamil Nadu Motor Vehicles (Taxation of Passengers and Goods) Act, 1952 (Tamil Nadu Act XVI of 1952) (herein after in this section referred to as the said Acts) as hereby replaced.

 

 

 

 


1.   These clauses were inserted by section 9 of the Tamil Nadu Motor Vehicle Taxation Amendment Act, 1986 (Tamil Nadu Act 55 of 1986) w.e.f. 23.07.87.

 

2.   These expressions were substituted by section 2(2) of the Tamil Nadu Adaptation of Laws Order, 1987.

 

 

 

 

      (2) The Repeal by sub-section (1) of the said Acts shall not affect

 

(a)         the previous operation of the said Acts or anything duly done or suffered thereunder; or

 

(b)         any right privilege, obligation or liability acquired, accrued or incurred under the said Acts; or

 

(c)         any fine, penalty, forfeiture or punishment in incurred respect of any offence committed against the said Acts; or

 

(d)         any investigation, legal proceeding or remedy in respect of any such right privilege, obligation, liability, fine, penalty, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such fine penalty, forfeiture or punishment may be imposed, as if this Act had not been passed.

 

 

       (3) Subject to the provisions of sub-section (2), anything done or any action taken, including any appointment or delegation made, rectification, order, instruction or direction issued or any rule, regulation, form framed, certificate, licence or permit granted or registration, effected under the said Acts shall be deemed to have been done or taken under this Act and shall continue to have effect accordingly unless and until superseded by anything done or any action taken under this Act.

 

          (4) Notwithstanding anything contained in sub-section (1), any application, appeal or other proceeding made or preferred to any officer or authority under the said Acts and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, or other proceeding under this Act as if it had been in force on the date on which such application, appeal or other proceeding was made or preferred.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FIRST - SIXTH SCHEDULES TO THE TAMIL NADU MOTOR VEHICLES TAXATION ACT 1974

FIRST SCHEDULE

(SEE SECTIONS 3 AND 6)

G.O.Ms.No.1184, Home(Tr-I), 30th Nov. 2001

 

Classes of Vehicles

Quarterly Tax

           (1)

(2)

1. Goods Carriages

Rs.

P.

(a) Goods Carriages not exceeding 3000Kgs in weight laden

 

600

00

(b) Goods Carriages exceeding 3000Kgs but  not exceeding 5500Kgs in weight laden

 

950

00

(c) Goods Carriages exceeding 5500Kgs but not exceeding 9000Kgs in weight laden

 

1500

00

(d) Goods Carriages exceeding 9000Kgs but not exceeding 12000Kgs in weight laden

1900

00

 

(e) Goods Carriages exceeding 12000Kgs but not exceeding 13000Kgs in weight laden

 

2100

 

00

 

(f) Goods Carriages exceeding 13000Kgs but not exceeding 15000Kgs in weight laden

 

2500

 

00

 

 

(ff) Goods Carriages exceeding 15000Kgs in weight laden

 

2500

 

00

                                                             

 

 

(Plus Rs.75 for every                                                                                 250 Kgs and part                                                                                 thereof in excess of                                                                                15000Kgs in weight                                                                                  laden)

 

(h) Trailers used for carrying goods other than those falling under classes 4,7,8 and 9

 

 

 

(i) For each trailer not exceeding 3000Kgs in weight laden

340

00

(ii) For each trailer exceeding 3000Kgs but not exceeding 5500Kgs in weight laden

 

400

00

 

(iii) For each trailer exceeding 5500Kgs but not exceeding 900Kgs in weight laden

 

700

00

 

 

(iv) For each trailer exceeding 9000Kgs but not exceeding 12000Kgs in weight laden

 

810

00

(v) For each trailer exceeding 12000Kgs but not exceeding 13000Kgs in weight laden

 

1010

00

(vi) For each trailer exceeding 13000Kgs but not exceeding 15000Kgs in weight laden

 

1220

00

(vii) For each trailer exceeding 15000Kgs in weight laden

1220

00

                                                                                

                                                                                                            (Plus Rs.50 for every 250Kgs  

                                                                                                             and part thereof in excess 

                                                                                                         of 15000Kgs in weight laden)

2) Motor Vehicles plying for hire and used for the transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act.

 

 

 

I. Vehicles permitted to carry in all

 

 

a. Not more than three persons including the driver

40

00

 

 

 

(8).(i) in respect of which tourist motor cab permit

          has been issued

 

1300

(Annual Tax)

(Rs.6, 500/- for five years)

00

(9) (ii) in other cases

800

(Annual Tax)

(Rs.4, 000/- for five years)

00

 

1. Vehicle permitted to carry in all.

(d)         More than six persons but not more than thirteen persons including the driver in respect of which Tourist motor cab or tourist maxi-cab permit has been issued for every person other than the driver.

 

(d) More than six 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.

 

 

 

 

 

 

 

 

          500

(Act 13/2003)

 

 

            275

(G.O.Ms.No.1169

Dt.30.12.2005 w.e.f. 01.01.2006)

 

 

 

 

 

 

 

00

 

 

 

00

 

II.  Vehicles 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

 

3000

00

III.  Vehicles permitted to ply as stage carriages and to carry more than six persons (other than the driver and the conductor)

a. Plying exclusively within the Madras Metropolitan Area

 

 

G.O.Ms.No.282, Home(Transport-I), Dept., Dt.28.03.2003

 

 

 

For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry

 

80

00

b. Plying exclusively within the limits of the city of or within the limits of one or more contiguous municipalities or on other town service routes:-

 

Madurai or of the city of Coimbatore

For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry

 

325

00

 

(Plus surcharge at 10% of the basic tax w.e.f 01.4.92)

 

c. Plying in routes or areas other than those falling under items (a) and (b)

 

400

00

(i) For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry if the service classed as “Express Service”

 

+ 25% surcharge

(ii) For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry in the case of services other than “Express Service”

 

 

-do-

2.In the First Schedule to the Tamil Nadu Motor Vehicles Taxation Act, 1974, in class 2, in paragraph-III, for the expression “The tax payable in respect of a reserve stage carriage or a spare bus shall be the maximum rate payable per passenger for any regular stage carriage of the permit holder”, the following shall be substituted namely.

 

“(1) During the period commencing on the 1st day of April 1974 and ending with the 31st day of March 1990, the tax payable in respect of a reserve stage carriage or a spare bus shall be three-fourths of the maximum rate payable per passenger for any regular State carriage of the permit holder.

(2) During the period commencing on the 1st day of April 1990 and ending with the 9th day of January 1992, the tax payable in respect of a reserve stage carriage or a spare bus shall be maximum rate payable per passenger for any regular stage carriage of the permit holder.

(3) During the period commencing on the 10th day of January 1992 and ending with the 31st day of March 1994, the tax payable in respect of a reserve stage carriage or a spare bus shall be maximum rate payable per passenger for any regular stage carriage of the permit holder.

(4)  With effect on and form the 1st day of April 1994, the tax payable in respect of a reserve stage carriage or a spare bus shall be the maximum rate payable per passenger for any regular stage carriage of the permit holder”.

 

 

 

3. Motor Vehicles not themselves constructed to carry any load (other than water, fuel, accumulators and other equipment used for the purpose of propulsion loose tools and loose equipment used for haulage only)

Reduced to three-fourth of the maximum rate payable by Notification

 

a. Weighing not more than 2500Kgs unladen

110

00

b. Weighing more than 2500Kgs unladen

160

00

4. Fire engines, fire tenders and road water sprinkles

a. Not exceeding 1000Kgs in weight laden

 

30

00

b. Exceeding 1000Kgs but not exceeding 1500Kgs in weight laden

 

40

00

c. Exceeding 15000Kgs but not exceeding 2000Kgs in weight laden

 

50

00

d. Exceeding 2000Kgs but not exceeding 3000Kgs in weight laden

 

60

00

e. Exceeding 3000Kgs but not exceeding 4000Kgs in weight laden

 

70

00

f. Exceeding 4000Kgs but not exceeding 5500Kgs in weight laden

 

80

00

g. Exceeding 5500Kgs but not exceeding 7500Kgs  in weight laden

 

100

00

h. Exceeding 7500Kgs but  not exceeding 9000Kgs in weight laden

 

120

00

i. Exceeding 9000Kgs in weight laden

140

00

j. Additional tax payable in respect of such Vehicles used and drawing trailers including the fire engines trailers pumps

 

 

 

 

 

(i) For each trailer not exceeding 1000Kgs in weight laden

20

00

(ii) For each trailer exceeding 1000Kgs but not exceeding 2000Kgs in weight laden

 

30

00

(iii) For each trailer exceeding 2000Kgs in weight laden

50

00

     Provided that two or more vehicles shall not be chargeable under this class in respect of the same trailer

 

 

 

 

 

 

5. Motor-Cycles (including tri-cycles scooters and cycles with attachment for propelling the same by mechanical power) not exceeding 600Kgs in weight unladen

 

           Act No.32/1997

 

               Annual Tax

 

Rs.                   Ps.

a.  Bi-Cycles exceeding 50cc but not exceeding 75cc with or without drawing a trailer or side car

 

135

00

b. Bi-Cycles exceeding 75cc but not exceeding 170cc with or without drawing a trailer or side car

 

200

00

c. Bi-Cycles exceeding 170cc with or without drawing a trailer or side car and tricycles

 

240

00

5-A) Motor Vehicles plying for hire and used for the transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act.(Central Act 59 of 1988 ) to carry in all.

 

a) More than 3 persons but not more than four persons including the driver.

 

b. More than four persons but not more than six persons including the driver

 

i)             in respect of which tourist motor cab permit has been issued

ii)            in other cases ( Ordinary Motor cab – metered taxi)

 

 

 

 

 

 

280

 

 

 

 

 

 

1000

 

700

 

 

 

 

 

00

 

 

 

 

 

 

00

 

00

6.        Invalid carriages

6-B.   Vehicles or trailers fitted with equipments like rigs

         or generators or compressors irrespective of the

         laden weight.

32

 

 

3500

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule:-

 

                  

Imported Vehicles

Companies registered under the companies Act 1956

Others

 

1
Rs.  

2

Rs.

3

Rs.

 

a. Weighing not more than 700Kgs unladen

1800

600

1200

 

 

b. Weighing more than 700Kgs but not more than 1500Kgs unladen

 

2350

800

1600

c. Weighing more than 1500Kgs but not more than 2000Kgs unladen

 

2700

1000

2000

d. Weighing more than 2000Kgs but not more than 3000Kgs unladen

 

2900

1100

2200

e. Weighing more than 3000Kgs unladen in respect of which private transport vehicle permit is not required under the Motor Vehicles Act.

3300

1250

2500

Act 32/1997 w.e.f.01.04.1997

8. Motor Vehicles, other than those liable to tax under the foregoing provisions of this schedule weighing more than 3000Kgs unladen and covered by private transport vehicle permit and those in respect of which private service vehicle permit is required under the Motor Vehicles Act, 1988 (Central Act 59 of 1988).    -(Act No.9/2007).

 

 

 

 

 

 

 

 

QUARTERLY

a. in respect of vehicles owned by educational institutions (Educational institution bus)

i)             to transport students and staff of school ( other than the driver) which the vehicle is permitted to carry 

 

ii)            to transport students and staff of colleges (other than driver)which the vehicle is permitted to carry

 

 

 

For every person

 

 

 

For every person

 

 

 

 

 

 

 

 

 

 

 

 

 

 

50

 

 

 

 

100

b. in other cases for every person(other than the driver) which the vehicle is permitted to carry.

(Act No.13/2003)

 

 

 

150

9. Additional tax payable in respect of vehicles referred to in classes 7 and 8 used for drawing trailers

 

 

 

 

i. for each trail or not exceeding 1 tonne in weight unladen

 

 

 

20 00

ii. For each trailer exceeding 1 tonne in weight in weight unladen

 

 

 

30 00

       Provided that two or more vehicles shall not be chargeable under class 7 class 8 or class 9 in respect of the same trailer.

 

 

 

 

 

 

 

 

 

 

 

 

 

SECOND SCHEDULE

[See Section 4 (1-A)]

Act No. 30 of 2008

PART-I

New Motor Cycle

At the time of registration

Rate of tax.

8 per cent of the total cost of the vehicle

PART –II

Old motor cycle.

At the time of assigning new registration mark under section 47 of the Motor Vehicles Act, 1988, or Old Motor cycles plying and registered in this state, and if it’s age from the month of such registration is, -

 

 

 

Rate of tax

1. Not more than one year.

7.75 per cent of the cost of vehicle.

2. More than one year but not more

    than two years.

7.50 per cent of the cost of vehicle.

3. More than two years but not more

    three years.

7.25 per cent of the cost of vehicle.

4. More than three year but not

     more four years.

7.00 per cent of the cost of vehicle.

5. More than four years but not

    more five years.

6.75 per cent of the cost of vehicle.

6. More than five years but not more

    six years.

6.50 per cent of the cost of vehicle.

7. More than six years but not more

    seven years.

6.25 per cent of the cost of vehicle

8. More than seven years but not

   more  eight years.

6.00 per cent of the cost of vehicle

9.More than eight years but not

   more nine years.

5.75 per cent of the cost of vehicle

10.More than nine years but not

     more ten years.

5.50 per cent of the cost of vehicle

11.More than ten year but not more

     eleven years.

5.25 per cent of the cost of vehicle

12.More than eleven years.

5.00 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.

THIRD SCHEDULE

[See Section 4 (1-A)]

Act No.30 of 2008

Part –1

New motor vehicles

At the time of registration

Rate of tax.

8 per cent of the total cost of the vehicle

 

PART –II

Old motor vehicles.

At the time of assigning new registration mark under section 47 of the Motor Vehicles Act, 1988, or Old motor vehicles plying and registered in this State, and if it’s age from the month of such registration is, -

 

 

 

Rate of tax

1. Not more than one year.

7.75 per cent of the cost of vehicle.

2. More than one year but not more

    than two years.

7.50 per cent of the cost of vehicle.

3. More than two years but not more

    three years.

7.25 per cent of the cost of vehicle.

4. More than three year but not

    more four years.

7.00 per cent of the cost of vehicle.

5. More than four years but not

    more five years.

6.75 per cent of the cost of vehicle.

6. More than five years but not more

    six years.

6.50 per cent of the cost of vehicle.

7. More than six years but not more

    seven years.

6.25 per cent of the cost of vehicle

8. More than seven years but not

    more eight years.

6.00 per cent of the cost of vehicle

9.More than eight years but not

   more nine years.

5.75 per cent of the cost of vehicle

10.More than nine years but not

      more ten years.

5.50 per cent of the cost of vehicle

11.More than ten year but not more

     eleven years.

5.25 per cent of the cost of vehicle

12.More than eleven years.

5.00 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.

 

 

 

 

“FOURTH SCHEDULE

(See Section 3-A)

 

Act No. 13 of 2003

Class of Motor vehicles

(1)

Tax

(2)

Rs.

1. Motor Vehicles other than a transport vehicle which has completed 15 years from the date of registration:-

 

  i) Motor Cycle                                  --

 

 

 

 

    

      --                     500.00

    (for Five Years)

 

 ii) Other Motor Vehicles                --

      --                     1000.00

   (for Five Years)

 

2. Transport Vehicle which has completed 7 years from the date of its registration.                                 

 

Auto Rickshaw                                  --    

 

      

       --                    500.00

    (Per annum)”

    200.00

   (Per annum)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FIFTH SCHEDULE

[See section 4(1-A) (bbb)]

Act No. 25 of 2008

PART-I

NEW MOTOR VEHICLES

 

 

 

4(i) At the time of registration.

Tax

(Rs.)

 

 19,200/-

 

PART-II

OLD MOTOR VEHICLES

 

 

4(ii) If the vehicle is already registered and its age from

       the month of registration is –

     

1.   Not more than one year.

2.   More than one year but not more than 2 years.

3.   More than 2 years but not more than 3 years.

4.   More than 3 years but not more than 4 years.

5.   More than 4 years but not more than 5 years.

6.   More than 5 years but not more than 6 years.

7.   More than 6 years but not more than 7 years.

8.   More than 7 years but not more than 8 years.

9.   More than 8 years but not more than 9 years.

10.   More than 9 years but not more than 10 years.

11.   More than 10 years.

Tax

(Rs.)

 

 

 

18,000/-

16,800/-

15,600/-

14,400/-

13,200/-

12,000/-

10,800/-

9,600/-

8,400/-

7,200/-

6,000/-

 

 

 

 

 

 

SIXTH SCHEDULE

[See section 3-b]

Act No. 9 of  2009

Class of Motor Vehicles

Tax.

Rs.

1. Motor Cycles

250/-

2. Light Motor Vehicles.

1,500/-

3. Other Motor Vehicles.

2,000/-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TAMIL NADU MOTOR VEHICLES TAXATION ACT, 1974

 

INDEX

 

 

Section No.

Page No.

Act extent

1(2)

 

Appeal against the orders of Licensing Officer

20-B

 

Commencement of the Act

1(3)

 

Carriage of licence & duty to stop vehicle frocked penalty

14(1)

 

Checking Officer

14(2)

 

Exemption of tax

20

 

Exemption from payment of tax for vehicles solely used for agricultural purposes

21

 

Express service

2(1) (2)

 

Fitness certificate not to be entertained unless tax due is paid

8-A

 

Fleet Operator

2(1)

 

Government

1-A

 

Increase in rate of tax

3(2)

 

Laden weight

2(2)

 

Licensing Officer

2(3)

 

Life time tax

2(3-A)

 

Levy of surcharge on tax on stage carriages

10-A(1)

 

Levy of additional surcharge for stage carriages by fleet operators

10-B(1)

 

Licences

5(1)(a)

 

Liability of tax of person succeeding ownership possession or central of Motor Vehicles.

7

 

Madras Metropolitan Area

2(4)

 

Madras Metropolitan Service

2 (ii)

 

M.V.Act 1988

2(5)

 

Offences by Companies

19)1)&(2)

 

Payment of Tax:

4(1)

 

Annual tax payment

4(1-A) (c)

 

Annual tax payment or Life time tax payment

4(1-A) (b)

 

Life time tax at the time of first registration

4(1-A) (a)

 

Payment of additional tax

11

 

Period within which tax is to be paid

8

 

Penalty for failure to pay tax in time

15(a)

 

Permit to be ineffective if tax not paid

18

 

Protection to action taken in Goods faith

22(1)(2)

 

Public read

2(6)

 

Publication & placement before legislature

25

 

Punishment  by Court

23(1)

 

Recording of tax payment in RC

5(b)

 

Registered owner

2(7)

 

Rounding of tax, fee, penalty and fine

12

 

Rural development fund establishing of

10(1)

 

Recovery of escaped tax

15(A)

 

Recovery of tax or penalty under Land revenue

16

 

Refund of tax

13(A)

 

Revision petition

20-C

 

Remission of tax

20-A

 

Repeal

26(1).

 

 

 

 

 

 

 

TAMIL NADU MOTOR VEHICLES TAXATION RULES 1974

ARRANGEMENT OF RULES

 

RULES

1.

Short title. Extent and commencement

2.

Definitions

3.

Motor vehicles deemed to be used or kept for use in the State of Tamil Nadu

3(A)

Mode of payment of tax

4.

Authority competent to fix the tax

5.

Recording of Certificate of Registration

6.

Form of Licences

7.

Period within which the tax shall  be paid

8.

Penalty for non-payment of tax within the time prescribed

9.

Impounding of certificate of registration etc. for non-payment of tax

10.

Additional tax payable in respect of certain vehicles

10(A)

Appeal against the orders of the Licensing Officer

11.

Refund of Tax

11(A).

Refund of tax to Non Transport vehicles for which Life time tax paid

12.

Application for refund of tax

13.

Authority for refund of tax

14.

Conditions for refund of tax

15.

Refund of tax for part of a month

16.

Refund of tax paid by mistake or in excess

17.

Appeal for refund of tax

18.

Revision

19.

Application for exemption and remission

20.

Circumstances or condition for remission

21.

The schedule for form of licences.

 

 

 

THE TAMIL NADU MOTOR VEHICLES TAXATION RULES

 

1.  Short title, extent and commencement – (a)These Rule may be called the Tamil Nadu Motor Vehicles Taxation Rules, 1974.

 

          (b) They extend to the whole of the State of Tamil Nadu.

            (c) They shall come into force on the 1st April 1974.

 

          2. Definition:- In these rules, unless there is anything repugnant in the

subject or context;-

(a)         “Act” means the Tamil Nadu Motor Vehicles Taxation Act 1974 (Tamil Nadu Act 13 of 1974)

(b)         “Government” means the Government of Tamil Nadu.

(c)         “Motor Vehicles Act” shall have the same meaning as fined under sub-section (5) of section 2 of the Act.

(d)         “Passenger” for the purpose of these rules means “Passenger” defined in the Tamil Nadu Motor Vehicles Rules 1940.

 

     3. “MOTOR VEHICLES DEEMED TO BE USED OR KEPT FOR USE IN THE STATE OF TAMIL NADU:- For the purpose of sub-section (1), of section 3 of the Tamil Nadu Motor Vehicles Taxation Act, deemed to be used or kept for use in the State of Tamil Nadu.

 

          (a) in the case of non-transport vehicles and transport vehicles exempted from permit under sub-section (3) of Section 42 of the Motor Vehicles Act, 1939 (Central Act IV of 1939), so long as the registration of the vehicle remains on the records of any registering authority of this State without having been transferred to the records of the registering authority of any other State under the provisions of sub-section (2) of Section 29 or Section 30 of the said Act.

          (b) in the case of non-transport vehicles and transport vehicles exempted from permit under sub-section (3) of Section 42 of the Motor Vehicles Act, 1939 (Central act IV of 1939) registered in any other State if they are used or kept for use in this State.

 

          (c) in the cause of transport vehicles other than those referred in clauses (a) and (b) above so long as the vehicle is covered by permit or countersignature of permit issued by any transport authority in this State or section (2) of Section 68 of the Motor Vehicles Act 1939 (Central Act IV of 1939) registered in any other State if they are used or kept for use in this State.

          (d) the imported vehicles acquired by the State Trading Corporation of India and kept in its godowns for resale shall not be deemed to be used or kept for use in this state provided that these vehicles shall not be put on public road for use as motor vehicles under any circumstances till the ownership of such vehicles is changed. (G.O.Ms.No.392, Home Dept. dated 20.02.1984)

 

          (e)  a vehicle which is seized and detained by any Court or Government or authority empowered to seize or detain shall not be deemed to be used or kept for use in this State and such seizure or detention shall be certified by such court or Government or authority.  (G.O.Ms.No.679, Home dated 24.03.1982)

 

          3. A Mode or Payment of tax (1) The tax levied under Section 4 of the Act shall be paid in the following manner, namely:-

1. In the City of Madras        i) by cash or crossed bank draft or crossed Banker cheque in the case of non-transport vehicles and auto rickshaws:-

 

                                                ii) by crossed bank draft or bankers’ cheque in the case of transport vehicles other than auto rickshaws

i)             by cash in the case of non-transport vehicles

ii)            by crossed bank draft or  bankers cheque in the case of transport of vehicles.

 

     (2) The tax levied under section 6 of the Act shall be paid in the following manner, namely;-

 

1) At check posts and at the                   c) by cash or crossed bank draft or

 Time of checking the vehicles         banker’s cheque in the case of transport

                                                           and non-transport vehicles.

 

2) In other cases                            by crossed bank draft or bankers’    

                                                    cheque in the case of transport and non- 

                                                    transport vehicles

 

 

          Provided that in the case of departments and State Transport Undertakings of the State government or Central government the tax levied under sections 4 and 6 of the Act may also be paid by means of cheque, drawn on any branch of the bank which is within jurisdiction of the Regional Transport Officer concerned and the grant of licence on its basis shall not absolve the departments undertakings of the liability to pay penalty under rule 8 in case the cheque is returned by the bank without realisation for any reason whatsoever.

 

          (G.O.Ms.No.1459 Home (Trpt-I) dated 19.08.92)

 

 

          4. Authority Competent to fix tax – (G.O.Ms.No.1159, Home (Tr.I) Department dated 11.04.80) – The Officers mentioned in column (1) of the table below shall be the authorities competent to fix the tax payable in respect of the motor vehicles specified in column (2) thereof in their respective jurisdiction.

 

          (G.O.Ms.No.2457 Home, dated 24.09.82)

 

 

THE TABLE

 

(1)

(2)

(1) Secretary, Assistant Secretary, Personal Assistants to the State Transport Authority and Office Superintendents in the Office of the State Transport Authority, Madras.

Transport Vehicles of Tamil Nadu covered by permits issued by the State Transport Authority and transport vehicles of other States covered by countersignature of permits in the State of Tamil Nadu.

 

(G.O.Ms.No.450 Home (Tr-I) Dated 24.02.87

 

(2) Regional Transport Officer, Additional Regional Transport Officer, P.A. to R.T.O. and Office Superintendents to the Regional Transport Officer

Non-Transport Vehicles and transport vehicles other than those covered by permits or counter signature of permits issued by State Transport Authority.

(3) Motor Vehicles Inspector, Gr-I in the office of the Regional Transport Officers and in the office of the Motor Vehicles Inspectors (Unit Office)

Non-Transport vehicles.

 

 

 

 

(G.O.Ms.No.2763 (Home) dated 15.11.1985)

 

 

 

4.   Recording of certificate of Registration:-

 

        (a) In the case of transport vehicle, the assessing authority under rule 4 shall record in the certificate of Registration the amount of tax payable and also the place at which the tax so assessed shall be paid.

 

          (b)  The owner of a transport vehicle shall, whenever there is variation of the condition of permit covered by such vehicle involving alteration of the seating capacity of such vehicle or change in the classification of service or change in the weight laden in respect of a goods vehicle, or whenever there is any general increase of tax, make an application with the certificate of registration, to the tax assessing authority concerned for recording the amount of tax payable in respect of that vehicles.

 

          (c) Not withstanding anything contained in sub rule (a) and (b) above, the difference of tax payable if any, consequent on the recording of the amount of tax payable  by the assessing authority shall be paid from the date on which the variation of condition of permit is given effect to or the date of general increase of tax, as the case may be, whether or not the tax so levied is recorded in the certificate of registration.                  (G.O.Ms.No.748 Home (Tr.I) dated 24.04.81)

 

          6. Form of Licences – The Licences and certificates referred to in sub-section (1) of Section 5 and Section 6 of the Act shall be as specified in the Schedule to these rules.

 

7. Period within which the tax shall be paid (1) the tax due under the Act in respect of the class of vehicle specified in the column (1) of the table below and used or kept for use in the State of Tamil Nadu shall be paid either before or within such period mentioned in the corresponding entries in column (2) thereof, and evidence of such payment produced before.

(G.O.Ms.No.392, Home (Tr-I) Department dated 20.02.84)

 

          the licensing officer, not later than two days after the expiry of the period mentioned in column (2).

(G.O.Ms.No.2137 (Home) dated 25.11.75)

 

          provided that the Government may, by an order, extend the period of payment of tax in respect of any class of Motor Vehicles.

(G.O.Ms.No.2652, Home (Tr-I) Department dated 03.10.77)

 

THE TABLE

Class of Vehicle

Period

(1)

(2)

(i) Invalid carriages

1st to 10th of April of

(ii) Motor cycles including Tri-cycles and Scooters

every year in the case of payment of annual tax.

 

(iii) Motor Cars including trailers attached to motor cars.

and 1st to 30th of April  in the case of payment of Life Time tax.

 

(iv) (a) Omni buses not covered by contract carriage permits

 

 

(b) Omni buses covered by P.T.V. Permits

1 to 10th of the first month of the quarter.

(G.O.Ms.No.374 Home dated 16.02.82)

          Explanation:- In respect of newly registered motor cycles, life time tax shall be paid at the time of registration”.

                                          (G.O.Ms.No.2150, dated 07.10.89)

 

(v) Contract carriage including motor cabs, omni buses and tourist vehicles

11th to 18th of the first month of the quarter

 

(vi) Stage Carriages

11th to 24th of the first month of the quarter.

(G.O.Ms.No.2078, Home (Tr-I) Department dated 06.08.80 w.e.f 01.10.80)

 

(vii) Goods Vehicles

19th to 26th of the first month of the quarter

(viii) Articulated vehicles, tractors trailer and other special type of vehicle

19th to 26th of the first month of the quarter.

 

          (2) In respect of motor vehicles purchased at any time within the quarter tax shall be paid within three days from the date of receipt of the registration certificates from the registering authority.

          (3) In respect of motor vehicles falling under Home Department’s notification No.II(2)/HO/4759/q/89 dated the 20th  July 1989, the tax shall be paid on or before the day on which the vehicle is to be put on roads.

                       

          (4) In respect of goods vehicles of other States covered by either National Permit Scheme or composite permit issued under the Special Reciprocal Agreement Schemes, the tax as fixed  by the Government from time to time shall be paid in two equal instalments, the first instalment before the 15th March of every year for the period of April to September of the succeeding financial year and the second instalment before the 15th September of the year for the period of October to March of that financial year.

 

          8.Penalty for non-payment of tax within the time prescribed. (1) If the tax due under sub-section (1) of Section 3 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), in respect of a  motor vehicle has not been paid within the period specified in rule 7(1) the registered owner or the person having possession or control thereof shall pay a penalty under Section 15 of the Act as specified in the Table 1 in relation to the payment of quarterly tax and, in Table 2 in relation to the payment of half yearly tax and in Table 3 in relation to the payment of annual tax.

 

 

 

TABLE 1

Period

Amount of penalty

(1) Within 15 days after the period stipulated as per Section 8 of Tamil Nadu Motor Vehicles Taxation Act 1974

One quarter of the quarterly tax or any part of such tax remaining due.

(2) Beyond 15 days and within 45 days after expiry of the period stipulated as per Sec.8 of the Tamil Nadu Motor Vehicles Taxation Act, 1974.

One half of the quarterly tax or any part of such tax remaining due.

(3) Beyond 45 days after the expiry of the period stipulated as per section 8 of the Tamil Nadu Motor Vehicles Act, 1974.

The amount of quarterly tax or any part of such tax remaining due.

 

 

TABLE 2

Period

Amount of Penalty

(1)

(2)

(1) Within 15 days after the period stipulated as per section 8 of the Act.

 

One eighth of the half - yearly tax or any part of such tax remaining due.

(2) Beyond 15 days and within 45 days after the expiry of the period stipulated as per Section 8 of the Act.

One fourth of the half-yearly tax or any part of such tax remaining due.

 

 

(3) Beyond 45 days after the expiry of the period stipulated as per section 8 of the Act.

One half of the Half-yearly tax or any part of such tax remaining due.

 

 

TABLE 3

Period

Amount of Penalty

(1)

(2)

(1) Within 15 days after the period stipulated as per section 8 of the Act.

One Sixteenth of the annual tax or any part of such tax remaining due.

 

(2) Beyond 15 days and within 45 days after the expiry of the period stipulated as per Section 8 of the Act.

One fourth of the annual tax or any part of such tax remaining due.

 

(3) Beyond 45 days after the expiry of the period stipulated as per section 8 of the Act.

One half of the annual tax or any part of such tax remaining due.

 

 

 

          8 (2) If the tax due under sub-section (1) of Section 3 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) in respect of Motor Vehicles referred to in sub-rule (2) of rule 7 has not been paid within the period prescribed in that sub-rule(2), the registered owner or the person having possession or control thereof, shall pay a penalty under Section 15 of the said Act as specified in the Table below:-

TABLE

Period

Amount of Penalty

(1) Within 15 days after the period stipulated in Sub-rule (2) of rule 7 of the Act.

 

One fourth of the tax payable or any part of such tax remaining due or one-sixteenth of the tax payable or any part of such tax remaining due in respect of quarterly or half yearly or annual payment respectively.

(2) Beyond 15 days and within 45 days after the expiry of the period stipulated in Sub-rule (2) of rule 7 of the Act.

 

 

One half of the tax payable or any part of such tax remaining due or one fourth of the tax payable or any part of such tax remaining due or one eighth of the tax payable or any part of such tax remaining due in respect of quarterly, half yearly  or annual payment respectively.

(3) Beyond 45 days after the expiry of the period stipulated in sub-rule (2) of rule 7of the Act.

 

The amount of tax payable or any part of such tax remaining due, or one half of the tax payable or any part of such tax remaining due in respect of quarterly, half yearly or annual payment respectively.

 

          8(3) If the tax due under sub section (1) of section 3 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) in respect of Motor Vehicles, referred to in sub-rule (3) of rule 7 has not been paid within the period prescribed in that sub-rule, the registered owner or the person having possession or control thereof, shall pay a penalty under section 15 of the Act as specified in the Table below:-

 

TABLE

Period

Amount of Penalty

(1)

(2)

(1) Within 15 days after the period stipulated in Sub-rule (2) of rule 7 of the Act.

 

One fourth of the tax payable or any part of such tax remaining due, or one eighth of the tax payable or any part of such tax remaining due, or one sixteenth of the tax payable or any part of such tax remaining due in respect of quarterly, half yearly or annual payment respectively.

(2) Beyond 15 days but within 45 days after the expiry of the period stipulated in Sub-rule (2) of rule 7 of the Act.

 

One half of the tax payable or any part of such tax remaining due, or One fourth of the tax payable or any part of such tax remaining due, or One eighth of the tax payable or any part of such tax remaining due in respect of quarterly, half yearly or annual payment respectively.

(3) Beyond 45 days after the expiry of the period stipulated in sub-rule (3) of rule 7 of the Act.

 

The amount of tax payable or any part of such tax remaining due, or one half of the tax payable  or any part of such remaining due, or one half of the tax payable or any part of such remaining due in respect of quarterly, half yearly or annual payment respectively.

 

          8(4) If the tax under sub-rule (4) of Rule 7 is not paid within the period specified therein, the permit holder of either Composite permit of National Permit is liable to pay a penalty of Rs.100/- (Rupees One Hundred only) per month or part thereof.

            G.O.Ms.No.1717/Home Transport-I/Department,   dated:30.11.1993

          9. Impounding of Certificate of registration, etc for non-payment of tax:-  Any inspecting Officer having reason to believe that a transport vehicle has been or is being used with a permit rendered ineffective under Section 18 of the Act, may impound the certificate of registration, the permit and such other documents as he may consider necessary.

 

          10. Additional tax payable in respect of certain vehicle:-

          (1) If a motor vehicle is so constructed that a trailer may, by partial super-imposition be attached to the vehicle in such a manner that a part of the weight of the trailer is borne by the vehicle, and if the vehicle cannot be used except in conjunction with the trailer, the vehicle and the trailer shall be deemed to be a good vehicle and be known as an articulated vehicle.

          (2) If such a goods vehicle is provided with more than one trailer but is so constructed that only one trailer can be used at a time it shall be deemed to be goods vehicles with alternative bodies, taxation shall be chargeable in respect of the vehicle in combination with that trailer which has the greatest laden weight and no additional tax shall be chargeable in respect of the spare trailers.

          10-A. Appeal against the orders of the Licensing Officer:-

          Where any person is aggrieved b y an order of the Licensing Officer, he may, within thirty days from the date of receipt of such an order, appeal to the Deputy Transport Commissioner of the zone concerned”.

(G.O.Ms.No.506 Home, dated 20.03.91)

          11. Refund of tax:-  In the case of a motor vehicle for which tax has been paid for any quarter, half year, or year, or life time, as the case may be, but the vehicle has not been used on any public road for a continuous period of not less than one month, within the above period, refund of tax paid for such period of non-use shall be made at the rates specified below subject to the provisions contained in rules 12, 14 and 15.

(G.O.Ms.No.2150, Home (Tr.I) Dept. dated 07.10.89)

Explanation:- The period of use of a motor vehicle on a public road, without carrying any passengers, for the purpose of moving it from one depot to another or from one workshop to another for carrying out repairs, shall not be considered as used on any public road and such period may be taken into account for computing the period for which the vehicle has not been used in public road.

(G.O.Ms.No.2678, Home (Tr.I) dt. 14.12.88)

Particulars as to user of

Rate of Refund

(1)

(2)

(a) Where the vehicle is not used during the whole of the quarter or half year or year

The tax paid for the quarter, half year or year, as the case may be.

(b) Where the vehicle is not used during any continuous part of a quarter or half year or year, as the case may be, not being less than one month

Number of continuous days of non-use “X” amount of tax paid

-----------------------------------------

Number of days for which tax was paid.

(c) Where life time tax is paid and where the vehicle is not used during any continuous period not less than one month.

Number of continuous months of non-use multiplied by the amount of life time tax paid DIVIDED BY 120.

          (G.O.Ms.No.2150, Home (Tr.I) Dept. dated 07.10.89)

 

          11.A. In the case of non-transport vehicle for which life time tax has been paid, but the vehicle is removed permanently from this State on transfer of ownership or change of address or the registration of the vehicle has been cancelled on account of scrapping during the currency of the life time tax so paid the amount of tax to be refunded shall be the difference between the actual amount of life time tax paid and the amount calculated by multiplying the number of years for which the Motor Vehicle was actually used in the State of Tamil Nadu by the rate of annual tax prevailed on the date on which refund is applied for.  For computing the period of usage, any broken period less than one year shall also be treated as one year.

 

(G.O.Ms.No.2150, Home (Tr.I) Dept. dt. 07.10.89)

 

          12. Application for refund of tax:-  Every application for refund of tax shall be made to the Regional Transport Officer concerned.

          13. Authority for refund of tax:- The Regional Transport Officer concerned shall be the authority competent to sanction refund to tx.

          14. Conditions for refund of tax:- No refund of tax shall be allowed unless the applicant satisfies the following conditions namely:-

                   (a) Taxation licence shall be surrendered to the Regional Transport Officer concerned within seven days from the date of stoppage of the vehicle or within a reasonable period thereafter.

                   (b) The non-use of the vehicle shall be intimated in writing to the Regional Transport Officer concerned by Registered Post with acknowledgement due together with reasons for such non-use and details of the place where the vehicle is garaged within seven days from the stoppage of the vehicle or within a reasonable period and shall thereafter surrender.

 

(i)                   in the case of transport vehicle, the Certificate of Registration and permit; and

(ii)                  Where the documents are seized or retained by any authority, a certificate obtained from the authority which effected the seizure or retention of such documents.

 

Explanation: If any question arises as to whether or not the taxation licence was surrendered and the non-use intimated within a reasonable period after the specified day the decision of the Regional Transport Officer or the Deputy Transport Commissioner or the Transport Commissioner, as the case may be shall be final.

(G.O.Ms.No.190, Home (tr.I) dated 28.01.87)

 

          Provided that the conditions laid down in this rule shall not apply to a motor vehicle belonging to a State Transport Undertaking subject to the conditions that it shall produce an undertaking along with the application for refund it will produce the documents referred to therein before the disposal of the refund application.

 

(G.O.Ms.No.330, Home (Tr.A) dated 13.02.90)

 

          15. Refund of tax for part of a month:- No refund of tax shall be permissible for the non-use of the vehicle for less than a month.

          16. Refund of tax paid by mistake or in excess:- Where tax is paid by mistake or in excess the tax so paid or collected shall be refunded on application made to the Regional Transport Officer concerned.

          17. Appeal for refund of tax:- Where any person is aggrieved by an order of a Regional Transport Officer refusing to refund the tax may, within thirty days from the date of receipt of such an order, appeal to the Deputy Transport Commissioner of the Regional concerned.

                   Provided that, the Transport Commissioner shall have powers to transfer any appeal from the file of a Deputy Transport Commissioner of the region to the file of a Deputy Transport Commissioner of the other region if for any reason it is considered necessary in the interest of administration and natural justice.

 

(G.O.Ms.No.852, (Home) dated 21.03.80)

 

          18. Revision:- The Transport Commissioner may either on his own motion or on application made to him, call for the records of any case in which an order has been made by a Deputy Transport Commissioner under rule 17 and if it appears to the Transport Commissioner that such order is improper or illegal, he may pass such order in relation to the case as he deems fit.

          Provided that the Transport Commissioner shall not pass an order under this rule prejudicial to any person without giving him a reasonable opportunity of being heard.

          19. Application for exemption and remission:- All applications for exemption or concessional rate of tax and waiver of tax or penalty shall be sent to the Secretary to Government, Fort St.George, Madras through the Regional Transport Authority concerned and the Transport Commissioner, Madras.  Such applications shall be forwarded by the said authorities to the Secretary to Government (Home) Department with their remarks.

(G.O.Ms.No.2242, (Home) dated 13.09.74)

 

          20. Circumstances or conditions for remission:- Remission of tax or penalty or both shall be made under any of the following circumstances or conditions, namely;-

(i)                    Where there is an irrecoverable arrear of motor vehicles tax due  under the Act, or

(ii)                  Where the Government consider to forego any arrear of motor vehicles tax due under the Act on account of retrospective effect of a legislation, or order passed, or notification issued.

 

     Provided that in the cases where due to incorrect fixation of tax the difference of tax with penalty remains due, the amount of penalty alone shall be remitted.

 

(G.O.Ms.No.2765, Home (Tr.I) Dated 20.12.89)