Amendment status not verified — confirm the current text below against the official source.
new section 4D. In the prin in . a - e se- IOn C. a nev ec ion 4D shall be inserted. e y :- .. D. Road afety Ce ~ on , Iotor Vehicle - (1) There shall be charged, levied and paid to the tate Go 'emmen tax j ay e under section 4. a cess. hereinafter referred to as. otor - hi indicated in sub-section (2) on all ne motor \ ehi les at the time of first regi tration in Assam, as described in Schedule I and II appended to this Act. (2) The rate of _Iotor Vehicle Road Safety Cess shall be l(one) percent of tax payable for ueh new motor vehi le under ection 4 at the . e of registration: --- (a) 1(one) percent of the total one-time-tax assessed under Article I(B) and I(C) of Schedule I, and (b) 1(one) percent annual tax assessed for commercial and other e described in Article II to IX of Schedule II appended to this Ac . (3) The Motor Vehicles Road Safety Cess shall be payable as if it were a' - under section 4 and provision of the Principal Act and rules made reunder shall apply mutatis mutandis in respect of payment of such ces . Provided that the amount of the Motor Vehicles Road Safety Cess un er sub-section (I), shall be- (4) The Officers appointed under clause (d) of section 2 shall, within their respective jurisdiction enforce and collect payment of Motor ehicles Road Safety Cess under the provision of this Act: Provided that the State Government may. for facilitating implementation, by notification in the Official Gazette, direct that in any case or class of cases the provisions of this Act including the rules thereunder shall apply subject to such modifications not inconsistent with the provisions of this section and as may be specified in such notification. (5) Notwithstanding anything contained in sub-section (3), the State Government may, subject to the condition of previous publication, make rules generally for carrying out the provisions of sub-section (1) and (2) and rendering of accounts of the Motor Vehicles Road Safety Cess." TH cipal Act. for the exis ting Sche...UU1'~. ituted, namely: \ ing Schedules 1Rate of OTT for new i I Vehicles to be I I registered for fir t I time (Life Time' a I 1 Original cost price upro Rs. 4.00 lakhs t.,,:----+-- 2 I Original co-t I R.~ I emainmg May be paid 1_ of the I at a time in OTT to be lieu of paying paid in slabs -do- Remarks: I OTT (I...ife Time) To be paid at a time 6% of the original cost Y2 of the total OTT to be paid Remaining May be paid Y2 of the at a time in OTT to be lieu of ....">,~"''' paid in I. _----. -do- •.. t price above R .6.00 lakhs upto Rs.12.00 lakhs 4 Original cost price above RS.12.00 lakhs upto Rs.15.00 lakhs --- 5 Original cost price above ¥a s.15.00 lakh u to Rs.20.00 Ja_kh~s -+! ~ _ 6 Original cost price above 8° 0 of tn Rs.20 lakhs cost ri e 7 Old vehicles required to be i)OTT to be fixed registered in Assam on after allowing a Transfer from other states. depreciation @ 7% I I per annum of the tax I payable for the same I category of ehicle I I at the current cost I price, if the age of I the vehicle is less than 5 ears. I ii) 10% deprec·-i-at-io-n-. - -do- if the age of the vehicle is in between 5 to 10 vears. 6.5% of the cost price c .. • il To be paid at a time. -do- -do- ~-----r-------~ -do- iii) 12% depreciation. I if the age of the I I vehicle is above 10 I _J I years & upto 15 ____________ I~y_e_ar_s· ~ __ ~L _L _ Article No. I (B) ;- One Time Tax on Non- Transport (Personalized) Two Wheeler & 3 Wheeler Vehicles 1342 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 Sub Weight of the vehicles & description thereof Rate of OTT for new Article Vehicles to be registered for first time (Life Time Tax) l. Less than 65 Kgs unladen weight Rs 2600.00 ,