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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 Bus) Annual Rate of Tax (Deluxe Bus) Annual Rate of Tax (Volvo, Mercedies & Equivalent Bus) (a) Seating capacity not less than 13 persons and not more than 26 persons. Rs. 550 per seat. Rs. 675 per seat Rs. 785 per seat - (b) Seating capacity not less than 27 persons and not more than 32 persons. Rs. 600 per seat. Rs.750 per seat Rs. 860 per seat - 8 ॢबहर गजट [सधरण 8 िसत बर 2018 (c) Seating capacity 33 persons or more. Rs. 700 per seat. Rs.870 per seat Rs. 1025 per seat - (d) Volvo, Mercedez and equivalent buses - - - Rs. 1300 per seat Annual increment shall be levied in above rate of taxation, which shall be effective from 1st of April every year, but this increment shall be effective from the year, 2019. Rest of the above schedule of section-5 Bihar Finance Act, 2014 shall be as it is. (f) The rate of taxation of Motor cycle/Taxi/Motor Cab/Maxi Cab (excluding Three Wheelers) having seating capacity up to 12 under serial no. 3(a)(ii)(a) of part c, schedule 1 under section 14 of Bihar Finance Act, 2015 (Bihar Act 9, 2015) and section 4 of Bihar Finance Act, 2014 (Bihar Act 15, 2014) read with section 10 of Bihar Finance Act, 2013 (Bihar Act 3, 2013) read with sub section (1) of section 5 of Bihar Motor Vehicle Act, 1994 is substituted as following:- (i) One time tax @ 8% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for up to one lac Ex-showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab. (ii) One time tax @ 9% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above one lac and up to eight lac Ex- showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab. (iii) One time tax @ 10% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above eight lac and up to a fifteen lac Ex- showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab. (iv) One time tax @ 12% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above fifteen lac Ex-showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab. (v) Sub -section b and c of rule 10 of Bihar Finance Act, 2013 (Bihar Act 3, 2013) shall be as it is. Provided that one time tax as applicable shall be levied on the basis of age from vehicles already registerd as per schedule -I part -A of Bihar Motor Vehicle Taxation Act, 1994 (as amended). ¼Explanation %& Ex-Showroom Price means the cost of Vehicle Including CGST, SGST, IGST and Compensation Cess½. By order of the Governor of Bihar, SANJAY KUMAR AGARWAL, Secretary to the Government. ———— [ध¡क स०चवलय म१णलय ॢबहर पटन हर क०शत eव# म१ॢत? ॢबहर गजट [सधरण 831%5'1+10%ड+ट,+प+? Website: http://egazette.bih.nic.in