Amendment status not verified — confirm the current text below against the official source.
Levy of tax. - (1) Subject to other provision of this Act, on and from the date of commencement of this Act, every owner of a registered motor vehicle shall pay tax on such vehicle at the rate specified in Schedule-I. 4 2[XXX] (3) The State Government may, by notification from time to time, increase the rate of tax specified in the Schedules: Provided that no such increase shall, during any year exceeding fifty percent of the rate of taxes prescribed in the Schedules. New sub-section - 5(4) will be inserted after sub-section-5(3) of section 5 of Jharkhand Motor Vehicles Taxation Act, 2001 as following :- "5(4) In case of vehicle not having certificate of fitness and valid permit tax with penalty will be due from the date of default as if it were for vehicle having valid fitness and permit"(Jharkhand Motor Vehicle Taxation (Amendment) Act 2011 Gazette No.325 Dated 09.05.2011) A new sub- section 5 (5) shall be inserted in section 5 of the Jharkhand Motor Vehicles Taxation Act, 2001 as follows:- " Every owner of the transport vehicles, being more than 12 years old and personalized vehicles being more then 15 years old shall be liable to pay " GREEN TAX" at the rate of 10% on the total payable tax." (Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019) Sub- Section 5 (6) in section 5 of the Jharkhand Motor Vehicles Taxation Act, 2001 shall be inserted. Section 5(6):- A rebate at the rate of 25% of total liable tax shall be permissible to all the vehicles which comes under the definition of "Battery operated vehicles under Central Motor Vehicles Rule 1989". (Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019) 2 [Subject to other provisions of this Act, on and from the date of commencement of this Act, every owner of a registered motor vehicle shall pay additional Motor Vehicle Tax on such vehicle at the rate specified in Schedule-II.] Omission of section 5 (2) of the Jharkhand Motor Vehicles Taxation Act., 2001 " Sub- Section 5 (2) and specified schedule -II shall deemed to be omitted. “ (Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019) 5