The JHARKHAND MOTOR VEHICLE TAXATION (AMENDMENT) ACT, 2020

Government of Jharkhand Transport Department File No.- Pari-Vi-357/2011 Ranchi, Date:-.................... Jharkhand Motor Vehicle Taxation (Amendment) Act, 2020 An Act to amend Jharkhand Motor Vehicle Taxation Act, 2001 Be it enacted by the legislature of the State of Jharkhand in the Seventieth (70th) year of the republic as follows:- 1. Short title, extent and commencement:- (1) This Act shall be called Jharkhand Motor Vehicle Taxation (Amendment) Act, 2020. (2) It shall extend to the whole of the State of Jharkhand. (3) It shall come into force with immediate effect. 2. After sub-section (7) of Section-7 of Jharkhand Motor Vehicles Taxation Act 2001, a new sub-section (8) shall be inserted as follows :- "(8) The road tax for motor vehicles indicated in Part "C" of Schedule-1 of this Act and tractor which is registered before 31.01.2019 shall be paid at the rate prescribed in following schedule either one time or yearly installment as per the rate prescribed in annexed Schedule-1 Part "F". The owner of those vehicles may pay tax one time or yearly tax for due period per year as per their convenience. This facility is not available for vehicle registered after 31.01.2019. Provided that in case of non-payment of one-time tax or yearly tax within specified time (within 30 days) from the date of commencement of this Act for the vehicles indicated in Schedule-1 Part "C", Part "F" and Tractor & Trailer of Tractor or in case of delayed payment of one-time tax or yearly tax, a fine amount at the rate of 2 % per month of due one-time tax or yearly tax shall be levied." 3. The column-6 of Schedule-I Part-"A" of section-7 of Jharkhand Motor Vehicle Act 2001 shall be substituted as follows:- (i) Extra additional tax at the rate of 3 % of the cost price of the vehicle excluding GST shall be levied in addition to the rate specified under clause A&B column no. 5 i.e. (6+3)=9 % shall be levied from the owner of such vehicle who already owns a personalized four wheeler in his/her name. (ii) Extra additional tax at the rate of 3 % of the cost price of the vehicle excluding GST shall be levied in addition to the rate specified under clause 1 A&B column no. 5 i.e. (6+3)=9 % shall be levied from the owner of such vehicle whose cost price excluding GST is exceeding 15 lakhs and the owner of such vehicle doesn't own a personalized four wheeler in his/her name. (iii) Those owners of vehicle having four wheeler already registered in their names purchase vehicle whose cost is more than 15 lakhs (excluding GST) shall be levied one-time tax (6+3+3)=12% of cost price of such vehicle excluding GST. 4. Sub-Section (7) of in section-7 of the Jharkhand Motor Vehicle Taxation Act 2001 shall be substituted as follows :- "One-time tax at the rate of 4% of cost price of Tractor excluding GST shall be levied for 20 years. Provided one-time tax at the time of registration of trailer of a tractor shall be liable to pay Rs. 5000 (Five Thousand Rupees) for 20 years. Provided further that one time tax shall be levied on already registered tractor and its trailer by adjusting the previously paid tax." 5. Insertion of Part-"D", Part-"E" and Part-"F" in Schedule-I in Section- 7 of Jharkhand Motor Vehicles Taxation Act, 2001. (1) Schedule-I Part-"D" under sub-section-2 of Section-7 of Jharkhand Motor Vehicles Taxation Act, 2001 shall be inserted as follows:- SCHEDULE-I, Part- "D" Rate chart of tax to be paid on vehicles paying one-time tax in Schedule-I Part-"C" and Tractor & Trailer of tractor (See Sub-section (1) of Section 5 & 7) Vehicles paying one-time tax in Sl. Stages of Registration Schedule-I Part-"C" and No. Tractor & Trailer of tractor 1 2 3 If the Motor vehicle is already Percentage of one-time tax levied on registered and its age from the first one-time tax paid at the time of first registration is registration 1 More than one year but less than 90% two years 2 More than two year but less than 80% three years 3 More than three year but less than 75% four years 2 4 More than four year but less than 70% Five years 5 More than Five year but less than 65% Six years 6 More than Six year but less than 60% Seven years 7 More than Seven year but less than 55% Eight years 8 More than Eight year but less than 50% Nine years 9 More than Nine year but less than 45% Ten years 10 More than Ten year but less than 40% Eleven years 11 More than Eleven year but less than 40% Twelve years 12 More than Twelve year but less 40% than Thirteen years 13 More than Thirteen year but less 40% than Fourteen years 14 More than Fourteen year but less 30% than Fifteen years 15 More than Fifteen years 30% (2) Schedule-I Part-"E" under sub-section-2 of Section-7 of Jharkhand Motor Vehicles Taxation Act, 2001 shall be inserted as follows :- SCHEDULE-I, Part- ''E'' Rate chart for refund of one-time tax of vehicles paying one-time tax in Schedule-I Part-"C" and Tractor & Trailer of tractor (See Sub-section (2) of Section-7) Vehicles paying one-time tax in Sl. Schedule-1 Part-"C" and Tractor Scale of refund No. & Trailer of tractor 1 2 3 If after registration, Refund of the tax paid as a percentage de-registration of the vehicle or of one-time tax already paid. its exit from the State takes place 1. Within one year 70% 2. After one year but within two 60% years 3. After two year but within 50% three years 3 4. After three year but within 40% four years 5. After four year but within 30% five years 6. After five year 0 (3) Schedule-I Part-"F" under sub-section-2 of Section-7 of Jharkhand Motor Vehicles Taxation Act, 2001 shall be inserted as follows :- SCHEDULE-I Part- "F" Rate chart of Yearly Installment of Motor Vehicles (See Sub-section (1) of section 5) Rate of Motor Vehicle Sl. One Time Tax rate of Class of Vehicle Tax for payment as No. motor vehicles yearly installment 1 2 3 4 1 Goods carriage excluding Trailers - a) Upto 1000 Kgs i) One time tax of Rs. 9000/- at The amount of yearly registered laden the time of registration in the installment will be fixed State for 10 year from the date by dividing the addition of weight capacity of first registrations shall be one-time tax prescribed in levied on goods vehicles upto column-3 plus 66% of 1000 kg of weight capacity one-time tax for 10 years. Provided that one time tax payable by such vehicles already registered shall be calculated after deduction of the tax amount already paid earlier Provided further that no one time tax shall be payable if the vehicle had already paid more than Rs. 9000/- as taxes ii) For goods vehicles more than The amount of yearly 10 years old one-time tax of Rs. installment will be fixed 9,000/- shall be levied for a by dividing the addition of period of every five years one-time tax prescribed in thereafter shall be levied. column-3 plus 66% of Provided that one time tax one-time tax for 05 years. payable by such vehicles shall be calculated after deducting the tax amount already paid after 10 years period or 15 years which ever may be applicable Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs. 9000/- as taxes. 4 b) Exceeding 1000 kgs i) One time tax of Rs. 7500/- per The amount of yearly but not exceeding ton or part thereof at the time of installment will be fixed registration for a period of 10 by dividing the addition of 3000 kgs of years from the date of first one-time tax prescribed in registered laden registration in the State shall be column-3 plus 66% of weight capacity levied on goods vehicles upto one-time tax for 10 years. 1001 to 3000 Kgs weight capacity. Provided that one time tax payable by such vehicle already registered earlier shall be calculated after deducting the tax amount already paid. ii) For vehicle more than 10 years The amount of yearly old one-time tax of Rs. 7500/- installment will be fixed per ton or part thereof for a by dividing the addition of period of every five years one-time tax prescribed in thereafter shall be levied. column-3 plus 66% of Provided that one time tax one-time tax for 05 years. payable by such vehicles shall be calculated after deducting the tax amount already paid after 10 years or 15 years period which ever may be applicable. Provided further that no one time tax shall be payable if the vehicles has already paid more than Rs. 7500/- per ton or part thereof as taxes. 2 a) Motor Cab and One Time tax at the rate of 7% The amount of yearly Omni Bus of the cost of taxi, motor cab, installment will be fixed maxi cab excluding GST shall by dividing the addition of be levied for 12 years and 40% one-time tax prescribed in of one-time tax plus 10% green column-3 plus 83% of tax shall be levied for further 5 one-time tax for 12 years. years. Provided that one time tax payable by such vehicles shall be calculated after deducting the tax amount already paid as per SCHEDULE-1 b) Three Wheeler a) Seating Capacity not more than The amount of yearly vehicle 4 seats excluding driver :- installment will be fixed One Time tax Rs- 9000/- for by dividing the addition of newly registered vehicles shall one-time tax prescribed in be levied for 15 years. column-3 plus 113% of one-time tax for 15 years. OR OR One time tax of Rs. 6000/- on The amount of yearly all three wheelers up to one installment will be fixed year age at the time of first by dividing the addition of registration shall be levied for a one-time tax prescribed in period of 10 years from the date column-3 plus 133% of 5 of registration in the State. one-time tax for 10 years. OR OR One time tax of Rs. 6000/- (Six The amount of yearly Thousand) on more than 10 installment will be fixed years old three wheelers by dividing the addition of vehicles shall be levied for one-time tax prescribed in further five years. column-3 plus 133% of one-time tax for 05 years. b) Seating capacity up to 7 seats The amount of yearly excluding the driver :- installment will be fixed One time tax of Rs. 13500/- by dividing the addition of (Rs. Thirteen Thousand Five one-time tax prescribed in Hundred) on newly registered column-3 plus 264% of three wheelers vehicles shall be one-time tax for 15 years. levied for 15 years. OR OR One Time Tax of Rs- 9000/- The amount of yearly (Nine Thousand) on all the installment will be fixed three wheelers Vehicles up to by dividing the addition of one year of age at the time of one-time tax prescribed in registration shall be levied from column-3 plus 250% of the date of first registration in one-time tax for 10 years. the State for 10 years. OR OR The amount of yearly One time tax of Rs. 9000/- installment will be fixed (Nine Thousand) on more than by dividing the addition of 10 years old three wheelers one-time tax prescribed in vehicles shall be levied for column-3 plus 250% of further five years. one-time tax for 05 years. 3 Crane, Poclain and One time tax at the rate of The amount of yearly Mechanical digging 7% of the cost of the installment will be fixed vehicles (Shoval in front vehicle excluding GST by dividing the addition of and hand digging device shall be levied for 12 one-time tax prescribed in in rear side or otherwise years. column-3 plus 83% of installed working For further five one-time tax for 12 years. machine) generally known years 40% of one-time tax as J.C.B., Boaring plus 10% green tax shall Machine or digging be levied. Machine/vehicles, built by other manufacturers. 4 Trailer (Other than tractor- One time tax at the rate of The amount of yearly Trailer)- More than 5000 7% of the cost of the installment will be fixed kgs registered laden trailer excluding GST by dividing the addition of weight capacity. shall be levied. one-time tax prescribed in For further 5 years column-3 plus 83% of 40% of one-time tax plus one-time tax for 12 years. 10 % green tax shall be levied. 5 Tractor One time tax at the rate of The amount of yearly 4% of the cost of the installment will be fixed tractor excluding GST as Rs. 1000 per year for shall be levied for 20 20 years. years. 6 6. (i) Jharkhand Motor Vehicle Taxation (Amendment) Ordinance, 2019 is hereby repealed. (ii) Notwithstanding such repeal, anything done or any action taken under the said Act. Ordinance shall be deemed to have been done or taken under the provisions of this. By Order of Governor of Jharkhand SANJAY PRASAD Principal Secretary-cum- Legal Advisor Department of Law Jharkhand. Ranchi. 7 8