Bare ActsThe Assam Motor Vehicles Taxation (Amendment) Act, 2011

Section 4

Original Cost above Rs

Amendment status not verified — confirm the current text below against the official source.

Original Cost above Rs. 8.00 lakhs Rs. 12000.00 Rs.3000.00 Article VIII:- Vehicles used partly for the conveyance of passengers & partly for convenience of Goods, as under Sub-Article (i) and (ii) below, respectively. (i) I'he Tax payable under Artide- n (ii) The Tax payable under Article-VI 1348 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 Article IX Any other ehicle Annual rate of Tax Any other vehicle '. Ton- Transport & Transport) not covered under any category above such as :- Dum r Tipper. Excavator, Hydraulic Crane, Camper Van, Cash Van, Mobile Canteen. Mobile Workshop, Mobile Clinic, Fork Lift, Tow-Truck, Rig Mobile, Mobile C menting Unit etc. = 1.75% of the cost of the vehicle. Liability to pay arrears of Tax of Person succeeding to transferred the ownership possession or control of Motor vehicles Note:- l.Annual Tax :- Means Taxes due for payment for a period of 12 (twelve) continuous months which may be considered either on the basis of calendar ~ear or man ial year The Annual Tax Commercial VPlrllrj!·p period of _ C ,> er of tax. a. of the man of payment 2.(a) If the tax I iabl In respect of any motor vehicle remains unpaid by an person liable for payment thereof and such person before having paid the tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has to be or the person companyl financier who has po ession or control of such shall be liable to ay the said tax to the taxation authority. (b) .othing on the liability to pa. ownership or vehicle. . in this tax schedule shall be deemed to affect e said tax of the person who has transferred the ceased to be in possession or control of such

Section 4 – The Assam Motor Vehicles Taxation (Amendment) Act, 2011 | DailyLaw.ai