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Transport vehicles other than goods carriages, motor cabs and maxi cabs excluding of the driver and conductor. Annual Rate of Tax (Ordinary Bus) Annual Rate of Tax (Semi Deluxe) Annual Rate of Tax (Deluxe) Annual Rate of Tax (Volvo, Mercedes & Equivalent ) (a) Seating capacity not less than 13 persons and not more than 26 persons. Rs. 500 per seat. Rs. 625 per seat. Rs. 735 per seat. - (b) Seating capacity not less than 27 persons Rs. 550 per seat. Rs. 700 per seat. Rs. 810 per seat. - 5 बहार गजट (असाधारण), 19 19 19 19 िसत) ब िसत) ब िसत) ब िसत) बरररर 2014 2014 2014 2014 and not more than 32 persons (c) Seating capacity 33 persons or more. Rs. 650 per seat. Rs. 820 per seat. Rs. 975 per seat. - (d) Volvo, Mercedez and equivalent buses - - - Rs. 1250