Amendment status not verified — confirm the current text below against the official source.
Definitions.- In this Act, unless the context otherwise requires- 3{ (a) „Delhi‟ means the National Capital Territory of Delhi;} 4{ (b) „Government‟ means the Lieutenant Governor of the National Capital Territory of Delhi appointed by the President under article 239 and designated as such under article 239 AA of the Constitution;} ---------------------------------------------------------------------------------------------------- 1,2 ,3 & 4-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004. DELHI MOTOR VEHICLES TAXATION ACT,1962 3 (c) “prescribed” means prescribed by rules made under this Act; (d) “quarter” means a period of three months commencing on the first day of April, the first day of July, the first day of October or the first day of January in each year; (e) “registered owner” means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1988 (59 of 1988); (f) “tax” means the tax levied under this Act; (g) “taxation authority” means any person or authority appointed by the 5{Government} by notification in the Official Gazette to exercise „the powers and perform‟ the duties conferred or imposed upon a taxation authority by or under, this Act; (h) “token means a ticket to be displayed on a motor vehicle as an indication that the tax has been duly paid or that no tax is payable: (i) “year” means the financial year; (j) all words and expressions used, but not, defined in this Act, and defined in the 6{Motor Vehicles Act, 1988, [59 of 1988]} shall have the meanings respectively assigned to them in that Act. 7 [3. Levy of tax.-(1) Subject to the other provisions of this Act on and from the commencement of the 8{Delhi Motor Vehicles Taxation (Amendment) Act 2004} there shall be levied and collected on:- (a) all motor vehicles described in column (1) of Part A of Schedule I and used or kept for use in Delhi, a tax at the rate specified in the corresponding entry in column (2) of the said Part; (b) all motor vehicles described in column (1) of Part B of Schedule I and used or kept for use in Delhi, 5, 6 &8-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004. 7-Section 3 renumbered as sub-section (1) & sub-section (2) vide The Delhi Motor Vehicles Taxation (Amendment) Act, 1983. DELHI MOTOR VEHICLES TAXATION ACT,1962 4 (i) on their first registration in Delhi, a one time tax at the amount specified in the corresponding entry in column (2) of the said Part; 9{ (ii) the same having been earlier registered in Delhi or in any other State, then having regard to the month of there first registration in Delhi or, as the case may be, in that other State, a one time tax which shall be equal to the amount specified in column (2) of Part B of Schedule I, minus the proportionate amount at one-tenth of the tax so calculated of each completed year from the month of first registration of motor vehicle;} Provided that where such motor vehicles are more than ten years old from the date of their first registration, the owner‟s thereof shall apply to the taxation authority for an endorsement therein to the effect that the motor vehicles are more than ten year‟s old and there use or keeping for use in Delhi do not attract any tax. 10{Provided further that the Government by notification in the Official Gazette change from time to time the description of motor vehicles in column (1) of Part B of Schedule I.} 11{ (2) the Government may by notification in the Official Gazette, increase or, as the case may be, decrease from time to time, the rate specified in Schedule I, in relation to any motor vehicles: Provided that any such increase or, as the case may be , decrease shall not apply in respect of a motor vehicle specified in Part B of the said Schedule on which one time tax has been levied and collected.}] 4 Declaration and payment of tax.- (1) Every registered owner or person having possession or, control of a motor vehicle used or kept for use in Delhi shall fill up and sign a declaration in the prescribed form stating the prescribed particulars and shall deliver the same to the taxation authority within the prescribed time. ---------------------------------------------------------------------------------------------------- 9 & 11-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004. 10-Inserted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004. DELHI MOTOR VEHICLES TAXATION ACT,1962 5 (2) the tax to which a registered owner or person having possession or, control of a motor vehicle appears by such declaration to be liable under section 3 shall be paid by him- (a)where such vehicle is described in Part A of Schedule I- (i) for a year at the rate specified in the corresponding entry in column (2) thereof (hereinafter refer to as the annual rate); or (ii)for one or more quarters, at one –fourth of the annual rate for each quarter; or for any period less than a quarter expiring on the last day of the quarter, at one – twelfth of the annual rate for each complete month or part thereof included in such period; or 12{ (b) where such vehicle is described in part B of Schedule I, a one time tax at the amount specified in the corresponding entry in column (2) in the said part or, as the case may be, the amount specified in sub clause (ii) of clause (b) of sub section (1) of section 3.} (3) the tax shall be paid with in such time and such manner as may be prescribed. (4) in calculating the tax due for any period less than one year, fraction of a rupee shall be counted as a rupee. 5.Issue of token.- (1) when a person pays the amount of tax leviable under section 3 in respect of any motor vehicle or proves to the satisfaction of the taxation authority that no such tax is payable in respect of such vehicle, the taxation authority shall- (a) issue to such person a token in the prescribed form specifying therein the period for which such tax has been paid or that no such tax is payable, and ---------------------------------------------------------------------------------------------------- 12-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004. DELHI MOTOR VEHICLES TAXATION ACT,1962 6 (b) specify in the certificate of registration granted, in respect of the vehicle under the 13{Motor Vehicles Act, 1988},or in case of vehicle not registered under that Act, in a certificate in such form as may be prescribed, that the tax has been paid for the period specified under clause (a) or that no tax is payable , in respect of that vehicle, as the case may be. (2) No motor vehicle liable to tax under this Act shall be used or kept for use in Delhi unless the registered owner or the person having possession or control of each vehicle has obtained a valid token in respect of that vehicle, and that token is displayed on the vehicle in the prescribed manner. 6.Additional declaration.- (1) When a motor vehicle used or kept for use in Delhi is altered or is proposed to be used in such manner as to render the registered owner or the person who has possession or control of such vehicle liable to the payment of additional tax under section 7, such owner or person shall fill up, sign and deliver in the manner provided in sub-section (2), an additional declaration and shall, along with such additional declaration (accompanied by the certificate of registration in respect of such motor vehicle), pay to the taxation authority an additional tax payable under the section which he appears by such additional declaration to be liable to in respect of such vehicle. (2) The additional declaration shall be in the prescribed form containing the prescribed particulars and shall be delivered to the taxation authority after being duly filled up and signed within the prescribed time. The additional declaration shall indicate clearly also the nature of alteration made in the motor vehicle or, as the case may be, the altered use to which the vehicle is proposed to be put. (3) In receipt of the additional tax under sub-section (1), the taxation authority shall issue to the registered owner or the person who has possession or control of the vehicle, a fresh token in place of the original token and shall cause an entry of such payment to be made in the certificate of registration. ---------------------------------------------------------------------------------------------------- 13-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004. DELHI MOTOR VEHICLES TAXATION ACT,1962 7 7.Liability for additional tax.- When any motor vehicle in respect of which a tax for any period is payable or has been paid, is altered during such period, or proposed to be used during such period in such manner, as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or the person who has possession or control of the vehicle, shall in addition to the tax, if any, due from him for that period, be liable to pay for the unexpired portion of such period since the vehicle is altered or proposed to be used, an additional tax of a sum equal to the difference between the amount of tax payable for such unexpired portion at the higher rate and the rate at which the tax was payable or paid before the alteration or use of the vehicle for that portion, and until such additional tax has been paid, the taxation authority shall not grant a fresh token in respect of the vehicle so altered or proposed to be so used. Explanation- In calculating the unexpired portion under this section any broken period in a month shall be considered as a full month.