Amendment status not verified — confirm the current text below against the official source.
Payment of tax. - (1) Onpersonalised vehicles, one time tax for the whole life of the vehicle shall be levied at the time of registration at the rates specified in Schedule-I: Provided that the personalised vehicle registered prior to February 1,1992 for which One-time tax has not been paid, shall have to pay One-time tax at the rates prescribed in Schedule-I within 30 days of the expiry of the existing tax token otherwise an interest at the rate of two per cent per month shall be charged on the amount of tax due together with the arrears and penalty, if any calculated up to 30th November, 1993 at the rate of annual tax leviable prior to 1st February, 1992. Proposed schedule I part A will replace schedule I part A in sub-section 1 of section 7 of Jharkhand Motor Vehicles Taxation Act, 2001. (Jharkhand Motor Vehicle Taxation (Amendment) Act 2011 Gazette No.325 Dated 09.05.2011) The specified schedule -1 part (A) under sub- section (1) of Section(7) of Jharkhand Motor vehicles taxation Act. 2001 shall be replaced by new specified schedule 1 part (A) "Provided that in case of non-payment of one time - tax within 7 days from the date of commencement of this act or in case of belated payment of one time tax, a simple interest at the rate of 2% per month on due tax shall be charged." (Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019) (2) Where a One-time tax for any motor vehicle has been paid and the registration of the vehicle has been cancelled for any reason whatsoever or the vehicle has been removed to any place outside the State on account of transfer of ownership or change of address, a refund of the tax at the rates provided in Schedule-I, shall be payable on an application made with such period, and subject to such conditions as may be prescribed: Provided that in case of removal of vehicle to any place outside the State on account of transfer of ownership or change of address, the refund of tax shall be considered only after receipt of proof of such transfer of ownership, or change of address: 6 Provided further that where the rates of tax leviable under the Act are revised by notification in the Official Gazette the State Government may, from time to time, by notification in the Official Gazette, correspondingly revise the rate of refund and the refund of tax, payable in respect of vehicles registered on or after the date of such notification shall be made at such revised rates. Replacement of schedule specified under Section (7) of Jharkhand Motor Vehicles Taxation Act.- 2001. The Specified schedule-1 Para- B under sub-section (2) of section 7 of Jharkhand Motor vehicle taxation act, 2001 shall be replaced by a new schedule 1 part (B) (Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019) (3) [in case of vehicle other than personalised vehicles the tax may be paid for one or more quarterly periods at the annual rate of the tax payable for the quarter], Provided that the tax paid for any period less than a quarterly period, shall be 1/12th of the annual rate of tax for every month or part of a month comprising such period. The Proviso of section 7 (3) of Jharkhand Motor Vehicles Taxation Act, 2001 shall be replaced as follows:- "Provided that for every transport vehicle (excluding goods carriage and motor cab), Motor vehicle tax will be calculated on the basis of number of seats excluding driver and conductor as mentioned in column 2,3 and 4 of table given below on the criteria of wheel base :- a) Table for seats in respect of nature of vehicles according to wheel base Wheel Base (In inch) Ordinary Bus Semi Deluxe Bus AC Deluxe Bus 1 2 3 4 243 63 50 45 228 61 49 41 216 55 44 37 210 54 43 36 206 53 42 36 205 53 42 35 7 203 53 42 35 204 53 42 35 190 48 38 32 180 40 32 27 179 38 30 25 176 37 30 25 167 33 26 22 166 33 26 22 165 33 26 22 163 32 26 21 163 28 22 19 142 25 20 17 b) In case of motor vehicles, manufactured by company, the tax shall be calculated on the basis of approved seats by authorized agencies as per Rule - 126 of central motor vehicles rules, 1989. (Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019) (4) In case of motor vehicles temporarily registered under Section 43 of the Motor Vehicles Act, 1988 the tax for vehicles other than personalised vehicles shall be levied at the rate of 1/12th of the tax payable for the year for such vehicles. In case of extension of the period of temporary registration under the proviso to subsection (2) of Section 43 tax at the rate of 1/12th payable for the year shall be payable on every extension of temporary registration for period of 30 days or part thereof: Provided that for temporary registration of personalised vehicles the rate of tax will be Rs. 50 for a Motorcycle (including moped, Scooter and Cycle with attachment for propelling the same by mechanical power) and Rs. 100 for a motor car. Amendment in proviso of sub- section 4 of section 7 of Jharkhand Motor Vehicles Taxation Act, 2001. 8 "Tax for temporary registration, mentioned under provision of section 7(4), is being replaced by Rs. 100/- (One Hundred) and 400/- (Four Hundred) in place of Rs. 50/- and Rs. 100/-" (Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019) (5) Notwithstanding anything contained in this section, the Government may, by notification, for time to time, direct that a temporary tax token may be issued in respect of a transport vehicle registered in other State plying temporarily in the State on payment of such tax and subject to such conditions as may be specified in the said notification: Sub Section (5) along with its provision of section 7 of Jharkhand Motor Vehicles Taxation Act, 2001 shall be replaced as follows:- "The Government may, by notification from time to time, direct that a temporary tax token may be issued in respect of Transport vehicle registered in other state plying temporarily in this State on payment of tax as per rate of tax specified in the said notification." (Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019) Provided that quarterly tax shall not be collected in respect of transport vehicles coming from other States intending to ply temporarily in the State and in any condition the following rate of tax shall not exceed. (a) In case where the tax token relates to a period not exceeding seven days an amount equal to twenty per cent of tax payable for a quarter in respect of the vehicle registered in the State; (b) In case where the tax token relates to a period not exceeding fourteen days, an amount equal to thirty per cent of the tax payable for a quarter in respect of the vehicle registered in the State; (c) In case where the tax token relates to a period exceeding fourteen days not exceeding thirty days, an amount equal to forty-five per cent of the tax payable for a quarter in respect of the vehicle registered in the State; and (d) In case where the tax token relates to a period exceeding thirty days at a time, an amount equal to the aggregate of forty-five percent of the tax payable for a quarter for the first thirty days in respect of the tax payable for a quarter for the first thirty days in 9 respect of the vehicle registered in the State and thirty per cent of such tax for every period of fourteen days or part thereof in excess of thirty days. (6) At the time of making payment of any period under sub-sections (1), (2) or (3). (a) A valid certificate of registration and a valid certificate of insurance in respect of the motor vehicle complying with the provisions of the Motor Vehicles Act, 1988 shall be produced before the taxing officer; and (b) It shall be furnished to the taxing officer a declaration in duplicate in the prescribed form with the prescribed particulars specifying the taxing officer from whom the tax token, if any, had been last, obtained and showing that the tax payable against the vehicle has actually been paid. Sub- Section -7 in section 7 of Jharkhand Motor Vehicles Taxation Act, 2001 shall be inserted as follows:- " Sub section -"7" - One Time tax at the time of registration shall be levied at the rate of 4% (Four Percent) of the cost of the tractor excluding GST, Provided that one time- Tax at the time of Registration of Trailer of a tractor shall be liable to pay Rs. 5,000/- (Rupees Five Thousand)." (Vide Jharkhand Motor Vehicle Taxation (Amendment) Act 2018 Gazette No. 95 Dated 31.01.2019)