The ARUNACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1984 (No. 5 of 1984) as amended

(t) .----------------------------------.--------~- THE ARUNACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1984 (No. 5 of 1984) [Assented by the Administrator of AP on 30.6.1984 and published in AP EOG No 344 Vol II Dtd 17.07.1984] 2. The Arunachal Pradesh Motor Vehicles Taxation Act, 1993 (no. 2 of 1994) [Assented by the Governor of AP on 03.01.1994 and published in AP EOG No 98 Vol VI Dtd 19.01.1994] 3. The Arunachal Pradesh Motor Vehicles Taxation Act, 1993 (no. 13 of 2006) [Assented by the Governor of AP on 06.12.2006 and published in AP EOG No 105 Vol XIV Dtd 15.12.2006] WEF 06/12/2006 4. The Arunachal Pradesh Motor Vehicles Taxation Act, 1993 (no. 14 of 2010) [Assented by the Governor of AP on 19.10.2010 and published in AP EOG No 151 Vol XVII Dtd 01.11.2010] WEF 05/08/2010 AN ACT to provide for the imposition of tax all Motor Vehicles in Arunachal Pradesh and matters connected therewith. Short title and BE it enacted by the Legislative Assembly of Arunachal Pradesh in commencemen1 the Thirty-fifth Year of the Republic of India as follows> 1. (1) This Act may be called the Arunachal Pradesh Motor Vehicles Definitions. Taxation Act, 1984. (2) It shall come into force at once. 2. In this Act, unless the context otherwise requires, - (a) "Government" means the Government of the Union Territory of Arunachal Pradesh; (b) "heavy trailer" means a trailer exceeding three and half metric tonnes in case of both four wheeled and a single axle trailer in weight laden; (c) "light trailer" means a trailer not exceeding 2 metric tonnes in case of both four wheeled and a single axle trailer in weight laden; (d) "medium trailer" means a trailer exceeding 2 metric tonnes but not exceeding three and half metric tonnes in case of both four wheeled and a single axle trailer in weight laden; (e) "prescribed" means prescribed by rules made under this Act; (f) "quarter" means a period of three months commencing from the first day of April, July, October and January, in each year; (g) "schedule" means the schedule appended to this Act; (h) "tax" means a tax levied under this Act; (i) "Taxation Officer" means any person or officer appointed under section 3 ; G) "token ' means a token issued under clause (a) of sub-section (1) of section 7 ; (k) words and expressions used, but not defined in this Act, and defined in the *[l\!Iotor Vehicles Act, 1988] shall have the meanings respectively assigned to them in that Act. r------------------------------~----------- 3. The Government may, by order notified in the Official Gazette > Appointment (a) appoint such persons, being officers of Government, as it thinks of fit, to be Taxation Officers for the purposes of this Act; and Taxation I (b) define the limits within which a Taxation Officer shall exercise Officers powers conferred, and perform duties imposed on Taxation Officer by or under this Act. 4. Subject to the other provisions of this Act, on and from the Levy of commencement of this, Act, there shall be levied and collected on all tax. motor vehicles used or kept for use in Arunachal Pradesh, a tax at the rate as specified in the Schedule. 5. The Government may, by notification in the Official Gazette, exclude either totally or partially any motor vehicle or class of motor vehicles, Exceptions. as. may be prescribed, from the operation of this Act. 6. (I) Every owner or person having possession or control of a motor Declaration vehicle used or kept for use in Arunachal Pradesh shall fill up and and sign a declaration in the prescribed form stating the prescribed payment particulars and shall deliver the same to the Taxation Officer within of tax. the prescribed, time. (2) The tax to which an owner or person having possession or control of a motor vehicle appears by such declaration to be liable under section 4 shall be paid by him - (a) for a year at the rate specified in the Schedule (hereinafter referred to as the annual rate) ; or. b) for one or more quarters at one-fourth of the annual rate for each quarter; or (c) for any period less than a quarter expiring on the last day of the quarter at one-twelfth of the annual rate for each complete month or parts thereof included in such period. Provided that any broken period in a month shall, for the purpose of levying the tax, be considered as a full month. (3) The tax shall be paid within such time and in such manner as may be prescribed. I (4) In calculating the tax due for any period less than one year 1 I fraction of a rupee shall be counted as a rupee. i 7. (1). When a person pays the amount of tax leviable under Section 4 Issue of in respect of any motor vehicle or proves to the satisfaction of the token. Taxation Officer that no such tax is payable in respect of such vehicle, the Taxation Officer shall, - (a) Issue to such persons a token In the prescribed form specifying therein the period for which s·such tax has been paid or that no such tax is payable; and 0 (b) specify in the certificate or registration; granted In respect or 4 of 1939 the vehicle under the *(l\!Iotor Vehicles Act, 1988], or in the case of vehicles not registered under that Act, in a certificate in such form as may be prescribed, that the tax has been paid for the period specified under clause (a) or that no tax is payable in respect of that vehicle, as the case may be. (2) No motor vehicle liable tax under this Act shall be used or kept for use in Arunachal Pradesh unless the owner or the person having possession or control of such vehicle has obtained a valid token in respect of that vehicle, and that token is displayed on the vehicle in the prescribed manner. 8. (1) When a motor vehicle used or kept for use in Arunachal Pradesh Additional is altered or is proposed to be used in such manner as to render the Declaration. owner or the person who has possession or control of such vehicle liable to the payment of additional tax under section 9, such owner or person shall fill up, sign and deliver in the manner provided in sub-section (2), an additional declaration and shall,alongwith such additional declaration (accompanied by the certificate of registration in respect of such motor vehicle), pay to the Taxation Officer an additional tax payable under that section which he appears by such additional declaration to be liable to pay in respect of such vehicle. (2) The additional declaration shall be in the prescribed form containing the prescribed particulars and shall be delivered to the Taxation Officer after being duly filled up and signed within the prescribed time. The additional declaration shall indicate clearly also the nature of alteration made in the motor vehicle or as the case may be, the altered use to which the vehicle is proposed to be put. (3) On receipt of the additional tax under sub-section (1), the Taxation Officer shall issue to the owner or the person, who has possession or control of the vehicle, a fresh token in place of the original token and shall cause an entry of such payment to be made in the certificate of registration. 9. When any motor vehicle in respect of which a tax for any period is Liability for payable or has been paid, is altered during such period or proposed to additional Tax be used during such period in such manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the owner or the person who has possession or control of the vehicle shall, in addition to the tax, if any, due from him for that period, be liable to pay for the unexpired portion of such period since the vehicle is altered or proposed to be used, an additional tax of a sum equal to the difference between the amount of tax payable for such unexpired portion at the higher rate and the rate at which the tax was payable or paid before the alteration or use of the vehicle for that portion and until such additional tax has been paid, the Taxation Officer shall not grant a fresh token in respect of the vehicle so altered or proposed to be so used. Explanation :- In calculating the unexpired portion under this section, any broken period in a month shall be considered as a full month. 10. Every owner or person having possession or control of a motor Production vehicle shall, at the time of making payment of the tax, produce before of certificate the Taxation Officer a valid certificate of insurance in respect of the of insurance. vehicle complying with the requirements of *[Chapter XI of the Motor Vehicles Act, 1988]. 11. (I) If the tax leviable in respect of any motor vehicle remains unpaid Liability to pay to pay by any person liable for payment thereof and such person before arrears of tax having arears of paid the in tax has transferred the ownership of such of person vehicle or has ceased to be in possession or control of such vehicle, the succeeding to person to whom the ownership of the vehicle has been transferred or the ownership, the person who has possession or control of such vehicle shall be liable possession of to pay the said tax to the Taxation Officer. control of motor vehicle. (2) Nothing contained in this section shall be deemed to effect the liability to pay the said tax of the person who has transferred the ownership or ceased to be in possession or control of such vehicle. (I2) (1) When any person who has paid the tax in respect of a motor Refund of Tax vehicle produces before the Taxation Officer a certificate signed by the registering authority stating that the token and the certificate of registration issued in respect of such vehicle have been surrendered on the date specified by the registering authority in his certificate, such person shall, on an application made in that behalf to the Taxation Officer and subject to such conditions as may be prescribed, be entitled to a refund for each complete month of the period for which such tax has been paid and which is unexpired on the date on which the tax token and the certificate of registration were surrendered, of an amount equal to one-twelfth of the annual- tax payable in respect of such vehicle. (2) When any person has paid the tax in respect of a motor vehicle and the vehicle is removed outside Arunachal Pradesh before the expiry of the period for which the tax has been paid and taxed in another State, such person shall, on an application made in that behalf to the Taxation Officer and subject to such conditions as may be prescribed be entitled to a refund for each complete month of the period ofwhich such tax has been paid and during which the vehicle was removed from Arunachal Pradesh of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle. 13. When any owner or any person who has possession or control of Penalty any motor vehicle used or kept for use in Arunachal Pradesh is in payable default in making a payment of the tax, the Taxation Officer shall direct when tax that, in addition to the amount of arrears, a sum not exceeding one not paid fourth of the annual tax payable in respect of such vehicle shall be recovered from him by way of penalty : Provided that before giving any such direction the owner or such person shall be given a reasonable opportunity of being heard. 14. When any person, without any reasonable cause, fails or refuses to Recovery of pay the taxes, or any sum payable as penalty under section 13, the Tax due. Taxation Officer may forward to the Deputy Commissioner or the Additional Deputy Commissioner, a certificate over his signature specifying the amount of taxes due from such person and on receipt of such certificate, the Deputy Commissioner or the Additional Deputy Commissioner concerned shall proceed to recover such taxes in such manner as may be prescribed. 15. When the owner or the person having possession or control of a Exemption motor vehicle has given previous intimation in writing to the Taxation Officer that the motor vehicle would not be used in any public place for a particular period, being not less than one m month, and deposits the certificate of registration of such motor vehicle with the Taxation Officer and obtains an acknowledgement thereof from that officer, he shall be exempted from the payment of the tax for that period. 16. (1) Where in respect of a motor vehicle the tax payable under the Effect of law relating to taxation on motor vehicles in force in any State has been payment paid in that State for any period and that motor vehicle is brought into of tax in other Arunachal Pradesh for use during that period, then- States with (i) no tax under this Act shall be payable in respect of that motor respect to vehicle and Motor vehicles (ii) the token issued in that State. in respect of that motor Brought into to be a token shall be deemed to be a token issued under this Act, Arunacha] for such period or for a period of ninety days from the date on which Pradesh. the motor vehicle is brought into Arunachal Pradesh, whichever is shorter: Provided that the owner or the person having possession or control of the motor vehicle complies with the provisions of sub-section (I) of section 6. (2) In the case of motor vehicles in respect of which any reciprocal agreement relating to taxation has been entered into between the Government of Arunachal Pradesh and any other State Government, the levy and collection of tax shall, notwithstanding anything contained in this Act, be in accordance with the terms and conditions of such reciprocal agreement. (3) Commercial vehicles of other State not covered by this Act or by reciprocal agreement shall be liable to' pay an additional tax, as may be prescribed. Explenation :- For the purpose of this sub-section, commercial vehicles shall mean a vehicle as specified in Part B of the Schedule. 1 7. 0) Any person who is aggrieved by any order or direction of the Appeal Taxation Officer may file an appeal before such person or authority, in such manner, within such time and on payment of such fees, as may be prescribed. (2) The appeal shall be heard and decided in such manner be prescribed. (3) Every decision on such appeal shall be final subject to revision by the Government. 18. Any police officer in uniform, not below the rank of police other Powers of officer prescribed in this behalf may, - police officers (a) enter at any time between sunrise and sunset any premises where and other he has reason to believe that a motor vehicle is kept, or officers (b) require the driver of any motor vehicle in any public place to stop such vehicle and cause it to remain stationery so long as may reasonably be necessary, for the purpose of satisfying himself that the amount of the tax in respect of such vehicle has been paid. 19. Whoever- Penalty for (a) delivers in respect of a motor vehicle a declaration or additional incomplete and declaration wherein the particulars required by or under this Act to be false therein set forth are not fully and truly stated, or declaration.etc. (b) obstructs any officer in the exercise of the powers conferred by clause '(a) of section 18 or fails to stop the motor vehicle when required to do so by such officer under clause (b) of that section shall, on conviction, be punishable- (i) with fine which may extend to a sum equal to one fourth of the annual tax payable in respect of such vehicle; and (ii) in the event of such person having been previously convicted of an offence under this section, with fine which may extend to half of the annual tax payable in respect of such vehicle. 20. Whoever contravanes any of the provisions of this Act or the rules Other made thereunder other than those punishable under section 19, shall, penalties. on conviction, be punishable with fine which may extend to one hundred rupees and in the event of such person having been previously convicted of au offence under this section, with fine which may extend to two hundred rupees. 21. No court inferior to that of a Magistrate of the First Class, or of a Cognizance and Magistrate of the Second Class specially empowered in this behalf by trial of offences the Government, shall try any offence punishable under this Act. Power to make 22 · (I) the Government may, subject to the condition of previous rules publication, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing provisions, the Government may make rules for all or any of the following matters, namely> (a) the time within which, and the manner in which, the tax shall be paid; (b) the form of declaration and additional declaration, particulars to be stated therein and the time within which the declaration or additional declaration shall be delivered under section 6 or section 8, as the case may be; (c) the form of the token and the manner in which the token shall be displayed in the motor vehicle under section 7; (d) the conditions' subject to which refund of tax allowed under section 12; (e) the authority before whom, the manner in which, the time within which, and the fee on payment of which an appeal may be filed and the manner in which such appeal shall be heard and decided under section 17; (f) the issue of duplicate tokens and of certified copies of the records of the Taxation Officer and the fees chargeable thereof; (g) fixation of additional tax chargeable under sub-section (3) of section 16; (h) the manner of recovery of tax due; and (i) any other matter which is to be, or may be prescribed. Savings 23. Notwithstanding anything contained in this' Act, anything done or any action taken in relation to levy and collection of tax on motor vehicles under the Assam Motor Vehicles Taxation Act, I936, shall be deemed to have been done or taken under this Act, as if this Act was in force on the day on which such thing was done or such action was taken. THE SCHEDULE (i) the Schedule A & B was first amended by 1993 Amendment Act ( 2 of 1994) s 4 wef 3/1/1994 (ii) the Schedule A & B was again amended by 2006 Amendment Act ( 13 of 2006 ) s 4 wef 6/12/2006. (iii) the Schedule A & B was last amended by 2010 Amendment Act ( 14 of 2010 ) s 4 wef 5/8/2010. (iv) ***[A.New Personalized 4(four) wheeler Vehicles Article Description of vehicle Rate of tax for 0-10 years Rate of tax for 2 Rate for abo:J e years after 10 12 years years 1. Original cost price upto 2% of the original Rs 1000 2000 Rs 5.00 lakh cost 2. Original cost price 3% of the original Rs 1500 3000 above Rs 5 to 10 lakh cost 3. Original cost price 3% of the original Rs 1700 4000 above Rs 10 to 15 lakh cost 4. Original cost price 4% of the original Rs 2000 5000 above Rs 15 to 20 lakh cost 5. Original cost price 5% of the original Rs 3000 6000 above Rs 20 lakh cost 6. Old vehicles requires to One time tax to be fixed after allowing be registered in depreciation at the rate Arunachal Pradesh on of 7% per annum of the transfer from another tax payable for a new vehicle for a new vehicle state of the same category, at the current price. Note : Personal vehicles of the officers of the armed forces and Central Government/Undertaking who are coming to the State temporarily on transfer are exempted from payment of tax, provided he has paid the one time tax of the vehicle in other State" Q) B. One time tax on personalized ne,v two wheelers and three ,vheelers to be registered for the first time. ·- Article Description of vehicle Rate of one time tax for ten tax for every 5 years years after 10 TWO WHELLER$ years - 1. Less than 65 kgs unladen weight Rs 1000 Rs 300 ·-- 2. From 65 kgs to 90 kgs unladen Rs 1700 Rs 500 weight 3. From 90 kgs to 135 kgs unladen Rs 2500 Rs 800 weight -- 4. More than 135 kgs Rs 3000 Rs 800 - 5. Three wheelers(three seated) Rs 3500 Rs 800 - 6. Trailers/side car attached to 2/3 Rs 1000 wheelers ·- 7. Old vehicle requires to pay the one time One time tax to be fixed after allowing tax on transfer from another State or depreciation at the conversion. rate of 7% per annum of the tax payable for a new vehicle of the same category at the current cost price. - ***[ (Entry A & B was amended by 2010 Amendment Act ( 14 of 2010) s 2 wef 5/8/2010. **[C. For 3 (three) wheeled commercial vehicles (Passenger & goods Vehicle) for a period of 3 years along with the permit to run for 5 years. New vehicles to be registered in 10°/o of the original cost of the the state for the First time vehicle Existing old vehicles and old vehicles One time tax to be fixed after requiring to pay the onetime tax on allowing a depreciation at the transfer from another state or from rate of 7% per annum of the other district or conversion. tax payable for a new vehicle of the same category at the current cost price subject to maximum depreciation of 21 °/o D. Refund of the onetime tax on removal or cancellation of registration takes place after registration. (i) Personalized 2 and 4 wheeler vehicles, registered in Arunachal Pradesh but permanently transferred out of the State or on cancellation of registration, the onetime tax paid for the said motor Vehicle shall be entitled to claim a refund of Rs. 500/-. (ii) No refund of onetime tax paid by three-wheeler commercial vehicles will be allowed. II. PASSENGER VEHICLES USED FOR COMMERCIAL PURPOSE sl Description of vehicle Annual Tax Quarter! 1 - 1 Passenger carrying capacity of 3 or less Rs 800/- Rs 250/- persons (three wheelers) 2 Passenger carrying capacity of 4 Rs 1600/- Rs 500/- persons to 6 persons (three wheelers) I - 3 4-wheelers vehicle with passengers Rs 2400/- Rs 700/- f I carrying capacity of 6 or less persons licenced to operate in one city or region - 4 4-wheeler vehicles with passengers Rs 4000/- Rs 1200 /- carrying capacity of 6 or less persons licenced to operate all over the State. -- 5 Vehicles with passengers carrying Rs 5000/- Rs 1500 I- capacity of 7 to 12 persons. 6. Vehicles with passengers carrying Rs 7000/- Rs 2000 I- capacity of 13 to 30 persons. 7 Vehicles with passengers carrying Rs 7000/- + Rs 2000 / capacity of more than 30 persons. Rs 80/- for +Rs 20 for every seat every se at above Rs above 3 0 30. 8 Delux Express buses with passengers Rs 8000/- + Rs 2000 / carrying capacity more than 30. Rs 80/- for +Rs 20 for every seat every se at above Rs above 3 0 30. 9 Super Deluxe bus with A/C facilities with Rs 40,000/- Rs 11,0 00/- seating capacity more than 30. -- l 111. TRACTORS: (1) Not exceeding 2 MT Rs. 500/ Rs 125 (2) Exceeding 2 MT but not exceeding 5 MT Rs. 1000/ Rs 250/ (3) Exceeding 5 MT Rs. Rs 1500 Rs 400/- IVTRAILERS DRAWN BY TRACTORS, JEEPS ETC. /1) Light trailer Rs. 500/- Rs. 125/ (2) Medium trailer Rs. 1200/- Rs. 200/ (3) Heavy trailer Rs. 2000/- Rs. 600/- V. MECHANICAL/HYDROLIC CRANE MOUNTED ON MOTOR VEHICLES: (1) Not exceeding 3 MT Rs. 2,500/ Rs. 700/ (2) Exceeding 3 MT but not exceeding 5 MT Rs. 4,000/- or Rs. 1,200/- 0.25°/o of the cost crane which ever is higher. (3) Exceeding 5 MT Rs. 4,500/- + Rs. 400 for every tone in excess 5 MT or 0.25°/o of the cost Of the crane which is higher ·- (1) Authorised to carry Rs 1500/- Rs 400/- 1 MT or less (2)Exceeding 1 MT to 3 Rs.3,000/- Rs 800/- MT (3) Exceeding 3 MT to Rs 3000/- + Rs 500/- Rs 800/- + Rs 150/- f or 9 MT for every additional every additional 1 MT 1 MT above 3MT above 3MT (4) Exceeding 9 MT Rs 7000/- + Rs 100/- Rs 2000/- + Rs 40/- f or for every additional every additional 1 MT 1 MT above 9MT above 9MT (5) Authorised to carry Rs 8000/- + Rs 250/- Rs 2500/- + Rs 50/- f or 12 MT and above for every additional every additional 1 MT 1 MT above 12 MT above 12 MT AMBULANCE & DEAD CARRYING VAN: Rs 2500/- Rs 700/- VIII. VEHICLES USED PARTLY FOR THE CONVEYANCE OF PASSENGERS AND THEIR PERSONAL LUGGAGE AND PARTLY FOR CONVEYANCE OF GOODS: (1) Tax payable under Art-I/ (2) The Tax payable under Art-VI IX. ANY OTHER TRANSPORT VEHICLE Annual Rate of Tax Any other Transport Vehicles not 1 % of the cost of the chassis/ covered under any category above Vehicle. such as Dumper, Excavator, Note: The cost of old chassis/ Camper Van, Trailer Cash Van, vehicle liable to pay tax will have Mobile Canteen, Mobile Clinic, Fork to be assessed as per guidelines lift, Two Truck, Rig Mobile, issued by Government and the Cementing Unit etc. cost of the chassis/vehicle once assessed will continue till the Vehicle is disposed off. Note: In addition to tax payable under this notification, there shall be paid by the owner or person having possession or control of a motor vehicle, ar y tax or penalty as was payable under this Act for any period to the coming into force of this notification issued under the provisions of the Arunachal Pradesh Motor Vehicle Taxation Act, 1984 at such rates as were applicable to such vehicle from time to time.] **[ (Part C to IX) amended by 2006 Amendment Act ( 13 of 2006J s 4 Vv' __ 6/12/2006. ***[X. No Vehicle, once registered in any district in the State, shall be re-registered. Re registration of vehicle shall only be done in case of Inter-State transfer or conversion]. 5{8/2010. ***[ (Inserted by 2010 Amendment Act ( 14 of 2006 ) s 2 wef