Amendment status not verified — confirm the current text below against the official source.
Repeal and savings. - (1) Bihar Motor Vehicles Taxation Ordinance, 1994 (Bihar Ordinance No. 2 of 1994) is hereby repealed. (2) Notwithstanding such repeal any notification, rule, regulation, order or notice issued or any appointment of declaration made or exemption granted or any confiscation made or any penalty or fine imposed, any forfeiture, cancellation or any other thing done, or any other action taken under the said Ordinance shall so far as it is not inconsistent with the provisions of this Act, be deemed to have been issued, made granted, done or taken under this Act. Any document referring to any of the provisions of the repealed Ordinance shall be construed as referring to the corresponding provision of this Act as if this Act was in force on the date action was done or taken. (3) Any penalty payable under any of the provisions of the repealed Ordinance may be recovered in the order in this Act but without prejudice to any action already taken for recovery of such penalty under the authority of the repealed Ordinance. (4) The mention of particular matters in this section shall not be held to prejudice or affect the general application of Section 6 of the General Clauses Act, 1897 (Act 10 of 1897) with regard to the effect of repeals. [Schedule-I] Part-A Schedule - 1 Part (A) Rate chart of one-time tax for personalized vehicles (See Sub-section (i) of section 5 & 7) Clause Sl.No. Stages of Registration Class of Motor Vehicles Two wheeler motor vehicle Personalized four wheeler motor vehicle (2 to 12 seating capacity) Additional Tax under Clause A & B Column No. 5 1 2 3 4 5 6 A Up to one year of age at the time of registration or first registration One time tax at the rate of 6% of cost of vehicle excluding GST One time tax at the rate of 6% of cost of vehicle excluding GST (i) Extra Additional tax at the rate of 3% shall be levied on payable 19 one-time tax under clause A & B Column No.-5 provided the owner of such vehicle already owns a personalized vehicle in his/her name. (ii) Extra Additional tax at the rate of 3% on the cost of the vehicle exceeding Rs.15 lacs excluding GST shall be levied on payable one-time tax under clause A & B Column no.-5 provided the owner of such vehicle does not possess any other personalized vehicle in his/her name prior to it. B If the Motor vehicle is already registered and its age from the first registration is Percentage of one time tax levied under clause A Column (4) Percentage of one Time tax Levied under clause A column (5) 1 More than one year but not more than two years 95% 95% 2 More than two year but not more than three years 90% 90% 3 More than three year but not more than four years 85% 85% 4 More than four year but not more than Five years 80% 80% 5 More than Five year but not more than Six years 75% 75% 6 More than Six year but not more than Seven years 70% 70% 7 More than Seven year but not more than Eight years 65% 65% 8 More than Eight year but not more than Nine years 60% 60% 9 More than Nine year but not more than Ten years 55% 55% 10 More than Ten year but not more than Eleven years 50% 50% 11 More than Eleven year but not more than Twelve years 50% 50% 20 12 More than Twelve year but not more than Thirteen years 50% 50% 13 More than Thirteen year but not more than Fourteen years 50% 50% 14 More than Fourteen year but not more than Fifteen years 50% 50% 15 More then Fifteen years 50% 50% 21 Schedule-I Part B Chart indicating,the Scale of Refund for Personal Vehicles (See sub-section (2) of Section 7) Sl.No. Scale of refund Class of Motor Vehicles Two wheeler motor vehicle Personalized four wheeler motor vehicle (2 to 12 seating capacity) 1 2 3 4 If after registration certificate of registration of the vehicle on its exit from the State takes place Refund of the tax paid as a percentage of one-time tax levied under schedule -1 part A Refund of the tax paid as a percentage of one-time tax levied under schedule-1 Part- A