Amendment status not verified — confirm the current text below against the official source.
Amendment of For the Schedule to the Principal Act, the following Schedule I & II shall be Schedule I & II substituted, namely :- Ex-295/2011 - 2 - SCHEDULE-I [See Section 3 (1)] RATE OF TAX ON VEHICLES Description of Annual Rate of tax for each Motor Vehicles Motor Vehicle (1) (2) Group Motor Vehicles fitted solely with pneumatic tyres Rupees I Motor Vehicles (including tricycles) used for transport or haulage of goods or materials the registered laden weight of which :- a) Does not exceed one tonne Eight hundred only b) Exceeds one tonne but does not exceed two tonnes One thousand five hundred only c) Exceeds two tonnes but does not exceed four tonnes Two thousand five hundred only d) Exceeds four tonnes but does not exceed six tonnes Three thousand five hundred only e) Exceeds six tonnes but does not exceed eight tonnes Four thousand five hundred only f) Exceeds eight tonnes but does not exceed nine tonnes Five thousand only g) Exceeds nine tonnes but does not exceed ten tonnes Five thousand five hundred only h) Exceeds ten tonnes The rates specified in (g) above plus five hundred for every one tonne or part thereof in addition to 10 tonnes. II Motor Vehicles (including tricycles) plying intra-state for hire and used for the transport of passengers when :- a) Licensed to carry not more than two (excluding driver) Two hundred fifty only b) Licensed to carry in all more than two but not more Eight hundred fifty only than four passengers (excluding driver and conductor) c) Licensed to carry in all more than four passengers but One thousand five hundred only not more than six passengers (excluding driver and conductor) d) Licensed to carry in all more than six passengers but Two thousand five hundred only not more than twelve passengers (excluding driver and conductor) e) Licensed to carry in all more than twelve passengers Three thousand five hundred only but not more than eighteen passengers (excluding driver and conductor) - 3 - Ex-295/2011 f) Licensed to carry in all more than eighteen passengers The rates specified in (d) above (excluding driver and conductor) plus one hundred twenty for every passenger in addition to eighteen passengers III Motor Vehicles (including tricycles) plying inter-states for hire and used for the transport of passengers (Tourist Vehicles) when :- a) Licensed to carry in all more than two but not more One thousand only than four passengers (excluding driver and conductor) b) Licensed to carry in all more than four passengers Two thousand only but not more than six passengers (excluding driver and conductor) c) Licensed to carry in all more than six passengers but Three thousand only not more than twelve passengers (excluding driver and conductor) d) Licensed to carry in all more than twelve passengers Four thousand only but not more than eighteen passengers (excluding driver and conductor) e) Licensed to carry more than eighteen passengers The rates specified in (d) above (excluding driver and conductor) plus one hundred fifty for every passenger in addition to eighteen passengers IV Special Purpose: Transport Vehicles like: Prime-mover, Tractor, Ambulance, Animal Ambulance, Mobile workshop/ X-Van, Mobile canteen, Cash van, Camper van/Trailer, Hearse, Fire-fighting vehicles, Other Special Transport Vehicles not specified elsewhere in this Schedule a) Unladen weigth up to 500 kgs Five hundred only b) Unladen weigth exceeding 500 kgs but less than Two thousand only 2000 kgs c) Unladen weigth exceeding 2000 kgs but less than Three thousand five hundred only 4000 kgs d). Unladen weigth exceeding 4000 kgs but less than Five thousand only 8000 kgs e) Unladen weigth exceeding 8000 kgs Seven thousand five hundred plus four hundred for every additional 500 kgs or part thereof above 8000 kgs - 4 - Ex-295/2011 V Articulated Trailers a) Gross Vehicle Weight up to 22600 kgs Twelve thousand only b) Gross Vehicle Weight exceeding 22600 kgs but less Fifteen thousand only than 26400 kgs c) Gross Vehicle Weight exceeding 26400 kgs but less Twenty five thousand only than 36600 kgs d) Gross Vehicle Weight exceeding 36600 kgs but less Thirty thousand only than 50000 kgs e) Gross Vehicle Weight above 50000 kgs Thirty thousand plus five hundred for every additional GVW or part thereof above 50000 kgs VI Special Purpose: Non-Transport Vehicles like: Fork lift, Vehicle/ Trailer fitted with equipment like Rig, Generator, Compressor, etc., Crane mounted Vehicles, Tractor, Trailer to carry personal effects, Tower wagons & Tree trimming vehicles, Tow-Trucks, Breakdown van, Recovery vehicles, etc., Omni bus for private use, Camper van/trailer for private use, Other Special Non- Transport Vehicles not specified elsewhere in this Schedule a) Unladen weigth up to 500 kgs Five hundred only b) Unladen weigth exceeding 500 kgs but less than Two thousand only 2000 kgs c) Unladen weigth exceeding 2000 kgs but less than Three thousand five hundred only 4000 kgs d) Unladen weigth exceeding 4000 kgs but less than Five thousand only 8000 kgs e) Unladen weigth exceeding 8000 kgs. Seven thousand five hundred plus four hundred for every additional 500 kgs or part thereof above 8000 kqs VII Special purpose: Non-Transport Vehicles: a) Invalid Carriage Three hundred only b) Three-wheeler for personal use One thousand five hundred only - 5 - Ex-295/2011 SCHEDULE-II [ See Section 3 (2) ] PART-A LIFE-TIME TAX ON TWO - WHEELERS (MOTOR CYCLE & SCOOTER) (Not being Transport Vehicles) (Less than 15 years old) SI. Age of Vehicle Upto Above Above Above No. 100cc 100cc 200cc 300cc 1 2 3 4 5 6 1 New upto 1 year 1,500.00 3,000.00 4,500.00 6,000.00 2 Between 1 and 2 years 1,400.00 2,800.00 4,200.00 5,600.00 3 Between 2 and 3 years 1,300.00 2,600.00 3,900.00 5,200.00 4 Between 3 and 4 years 1,200.00 2,400.00 3,600.00 4,800.00 5 Between 4 and 5 years 1,100.00 2,200.00 3,300.00 4,400.00 6 Between 5 and 6 years 1,000.00 2,000.00 3,000.00 4,000.00 7 Between 6 and 7 years 900.00 1,800.00 2,700.00 3,600.00 8 Between 7 and 8 years 800.00 1,600.00 2,400.00 3,200.00 9 Between 8 and 9 years 700.00 1,400.00 2,100.00 2,800.00 10 Between 9 and 10 years 600.00 1,200.00 1,800.00 2,400.00 11 Between 10 and 11 years 500.00 1,000.00 1,500.00 2,000.00 12 Between 11 and 12 years 400.00 800.00 1,200.00 1,600.00 13 Between 12 and 13 years 300.00 600.00 900.00 1,200.00 14 Between 13 and 14 years 200.00 400.00 600.00 800.00 15 More than 14 years 100.00 200.00 300.00 400.00 - 6 - Ex-295/2011 PART -B [ See Section 3 (3) ] PART-A LIFE-TIME TAX ON MOTOR CARS (Not being Transport Vehicles) (Less than 15 years) SI. Age of Engine Capacity (in cc) No. Vehicle Upto Between Between Between Above 800cc 801-1000 1001-2000 2001-3000 3000 1 2 3 4 5 6 7 1 New upto 1 year 11,250.00 12,750.00 15,000.00 17,250.00 19,500.00 2 Between 1 and2 years 10,500.00 11,900.00 14,000.00 16,100.00 18,200.00 3 Between 2 and 3 years 9,750.00 11,050.00 13,000.00 14,950.00 16,900.00 4 Between 3 and 4 years 9,000.00 10,200.00 12,000.00 13,800.00 15,600.00 5 Between 4 and 5 years 8,250.00 9,350.00 11,000.00 12,650.00 14,300.00 6 Between 5 and 6 years 7,500.00 8,500.00 10,000.00 11,500.00 13,000.00 7 Between 6 and 7 years 6,750.00 7,650.00 9,000.00 10,350.00 11,700.00 8 Between 7 and 8 years 6,000.00 6,800.00 8,000.00 9,200.00 10,400.00 9 Between 8 and 9 years 5,250.00 5,950.00 7,000.00 8,050.00 9,100.00 10 Between 9 and 10 years 4,500.00 5,100.00 6,000.00 6,900.00 7,800.00 11 Between 10 and 11 years 3,750.00 4,250.00 5,000.00 5,700.00 6,500.00 12 Between 11 and 12 years 3,000.00 3,400.00 4,000.00 4,600.00 5,200.00 13 Between 12 and 13 years 2,250.00 2,550.00 3,000.00 3,450.00 3,900.00 14 Between 13 and 14 years 1,500.00 1,700.00 2,000.00 2,300.00 2,600.00 15 More than 14 years 750.00 850.00 1,000.00 1,150.00 1,300.00 Sd/ P. Singthanga, Secretary, Law & Judicial Department, Government of Mizoram. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500 - 7 - Ex-295/2011