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(a) Column- 4 and 5 of section-A of part -A of schedule-1, made under section-9 of Bihar Finance Act., 2013 read with rule-7(1) of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituated as following :- Part Sl Stage of Registration Class of Motor Vehicles Motor Cycle Motorcars, Jeep and Omnibuses up to seating Capacity of 12 used for persanal use 1 2 3 4 5 A Up to one year of age at the time of Registration or first Registration. (i) One time tax @ 8% of the Ex- showroom price shall be levied at the time of registration for up to one lac Ex-showroom price of the two wheeler Motor Vehicle. (ii) One time tax @ 9% of the Ex-showroom price shall be levied at the time of registration for above one lac and up to eight lac Ex-showroom price of the two wheeler Motor Vehicle . (iii) One time tax @ 10% of the Ex-showroom price shall be levied at the time of registration for above eight lac and up to fifteen lac Ex-showroom price of the two wheeler motor vehicle. (iv) One time tax @ 12% of the Ex-showroom price shall be levied at the time of registration for above fifteen lac Ex- showroom price of the two wheeler Motor Vehicle. (i) One time tax @ 8% of the Ex-showroom price shall be levied at the time of registration for up to one lac Ex-showroom price of the four wheeler Motor Vehicle. (ii) One time tax @ 9% of the Ex-showroom price shall be levied at the time of registration for above one lac and up to eight lac Ex- showroom price of the four wheeler Motor Vehicle. (iii) One time tax @ 10% of the Ex-showroom price shall be levied at the time of registration for above eight lac and up to fifteen lac Ex- showroom price of the four wheeler Motor Vehicle. (iv) One time tax @ 12% of the Ex-showroom price shall be levied at the time of registration for above fifteen lac Ex-showroom price of the four wheeler Motor Vehicle. 6 ॢबहर गजट [सधरण 8 िसत बर 2018 (b) "Excluding VAT" written in serial no-3 (a) (ii) (A) in part-c of schedule-1in section- 3 and section- 4 of Bihar Finance Act.- 2014 (Bihar Act 15, 2014) and in column-4 and column-5 of section-A , Part-A of schedule-1of section-9 of Bihar Finance Act (Bihar Act 3, 2013) read with section-7(8) and sub-section 1 of sub section 9 of Bihar Motor Vehicle Taxation Act, 1994 is hereby substituted by "Ex-showroom price". (c) Sub Serial No. (a), (b), (c), (d) and (e) of serial no.-2 of part c of schedule 1 of section 15 of Bihar Finance Act, 2011 (Bihar Act 3,2011) read with sub section 1 of section 5 of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituted as following:- Sl No. Types of Vehicle Tax (a) Upto 1000 kgs registered laden wight capacity (i) One time tax of Rs. 8,000/- at the time of registration in the State for a period of ten years from the date of first registration shall be levied for goods vehicles upto 1000 kg weight capacity. Provided that one time tax payable by such vehicles already registered shall be calculated after deducting the tax amount already paid before ten years; Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs 8000/- as taxes. (ii) For goods vehicles more than ten years old a one-time tax of Rs 8000/- for a period of every five years thereafter, shall be levied: Provided that one- time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after the ten years period or fifteen years period as applicable. Provided further that no one-time tax shall be payable if the vehicle has already paid more than 8000/- as taxes. (b) Exceeding 1000kgs but not exceeding 3000 kgs of registered laden weight capacity (i) One time tax of Rs. 6500/- per ton or part thereof at the time of registration for a period of ten years form the date of first registration shall be levied on goods vechicles registered upto 1001 to 3000 kg weight capacity. Provided that one time tax payable by such vehicles already registered shall be calculated after deducting the tax amount already paid before ten years; Provided further that no one time tax shall be payable if the vehicle has already paid more thatn Rs.6500/- per ton or part thereof as taxes. (ii) For vehicles more than ten years old a one-time tax of Rs 6500/- per ton or part thereof for a period of every five years thereafter, shall be levied; Provided that one-time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after the ten years period or fifteen years period as applicable; Provided further that no one-time tax shall be payable if the vehicle has already paid more than Rs 6500/- per ton or part thereof as taxes. 7 ॢबहर गजट [सधरण 8 िसत बर 2018 (c) Exceeding 3,000 kgs but not exceeing 16,000 kgs of registered laden weight capacity. Rs 750/- per ton per year or any part thereof (d) Exceeding 16,000 kgs but not exceeding 24,000 kgs of registered laden weight capacity. Rs 700/- per ton per year or any part thereof (e) Exceeding 24,000 kgs of registered laden weight capacity. Rs 600/- per ton per year or any part thereof Annual increment of 3% 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. (d) Serial No. 3c of part c of shchedule 1 of section 11 of Bihar Finance Act-2013 (Bihar Act 3, 2013) read with sub section 1 of sub section 5 of Bihar Motor Vehicle Taxation Act, 1994 is hereby subtituted as following :- ''3(c) Three wheeler- (a) Three wheeler with seating capacity not more than 4 persons (excluding driver) -A one time tax of Rs. 10,000/- shall be levied for 15 years for new registered vehicle. or Three wheelers- (i) A one time tax of Rs. 6700/- on all three wheelers up to one year of age at the time of registration of a period of ten years from the date of first registration in the State: (ii) A one time tax of Rs. 6000/- for a period of every five years on three wheelers which are more than ten years old. (b) Three wheelers with seating capacity up ot 7 persons (excluding the driver)- A one time tax of Rs. 15000/- shall be levied for 15 years from new registered vehicles. or (i) A one time tax of Rs. 11,000/- on all three wheelers up to one year of age at the time of registration of a period of ten years from the date of first registration in the State. (ii) A one time tax of Rs. 9,000/- for a period of five years on three wheelers which are more than ten years old. (e) schedule 1 of section 5 of Bihar Finance Act - 2014 (Bihar Act 15, 2014) read with serial no. 4 of part c of schedule 1 of sub section 1 of section 5 of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituted as following:-