Amendment status not verified — confirm the current text below against the official source.
If a Licensing officer is satisfied that in respect of any Motor Vehicle- (a) a declaration has not been delivered in accordance with the provision of section 10 within one month of the date on which such declaration was due, or (b) any tax or additional tax payable under this Act has not been paid within one month of the date on which such tax was payable, or (c) any penalty imposed under section 15 or fine imposed under section 19 has not been paid within one month of the date on which such penalty of fine was imposed; he may, notwithstanding anything contained in the Motor Vehicle Act, 1939, (IV of 1939) or any rules made thereunder, declare the certificate of registration of such Motor Vehicle to be suspended and such certificate of registration shall be deemed to be suspended until the whole amount of tax penalty of fine, if any due in respect of such Motor Vehicle has been paid. Cognizance of offence. – 21. No Court inferior to that of a magistrate of the first class or of a magistrate of the second class specially empowered in this behalf by the State Government shall try any offence punishable under this Act. Power of State Government to make rules. – 22. (1) The State Government may, subject to the condition of previous publication make rules for carrying into effect the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules for all or any of the following purposes that is to say- (a) Prescribing the manner and the form in which and authority to which applications for licenses under this Act shall be presented. (b) Prescribing the form of any certificate, declaration, license, notice, receipt or token, and the particulars to be stated therein, and the manner of exhibiting a license or token or a motor vehicle. (c) Prescribing the manner in which and the fees on payment of which, licenses granted under this Act may be transferred. (d) Prescribing generally the authorities by whom, and the manner in which any duties in respect of or incidental to the carrying into effect of the provisions of this Act may be performed. (e) Regulating the method of assessment, payment and recovery of the tax. (f) Regulating the manner in which exemptions from and remissions and refunds of the tax may be claimed and granted, and the extent to which exemptions from liability to the tax may be claimed in respect of any motor vehicle brought into the used in Nagaland by a person visiting or making a temporary stay in Nagaland. (g) Regulating the manner in which appeals may be instituted and heard. (3) Every rule made under this Act shall be laid as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of fourteen days, which may be comprised in one session or in two successive sessions, and if before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly make any modification in the rule or decide that the rule should not be issued the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. SCHEDULE [See Section 4(1)] PART A Vehicles other than those plying for hire or reward Article Description of Vehicles Annual Quarterly No. tax tax (1) (2) (3) (4) Rs. Rs. I. Cycles (including motor Scooters and Cycles with attachment for propelling the same by mechanical power) A. Bicycles- (i) not exceeding 90 kilogram in weight unladen. 25 8 (ii) exceeding 90 kilogram in weight unladen. 40 12 B. Tricycles 40 12 C. Additional Tax for Trailer or side car 9 3 II. Vehicles constructed and used solely for the conveyance of passengers and light personal luggage of passengers- A. (i) 14 H.P. or less 90 27 (ii) exceeding 14 H.P. 110 33 B. Additional tad for trailers drawn by vehicles covered by this article- (i) Light trailer 25 8 (ii) Medium trailer 45 14 (iii) Heavy trailer 90 27 III. Other vehicles- A. Vehicle used for transport goods only- (i) Vehicles not exceeding 1000 kg. in laden weight. 300 90 (1) (2) (3) (4) (ii) For every additional 500 kg. or part thereof in laden weight. 70 21 B. Vehicles used partly for the conveyance of passengers and their personal luggage and partly for the conveyance of goods- (i) The tax payable under Article 11. (ii) An additional tax for each person in excess of six which the vehicle is designed to carry. 15 6 (iii) An additional tax for every 1/2 Metric tonne or part thereof of Authorized load of goods- 40 12 C. Tractors- (i) Not exceeding 2 Metric tonne in weight. 45 14 (ii) exceeding 2 Metric tonne but no exceeding 31/2 Metric tonne in weight. 90 27 (iii) exceeding 31/2 Metric tonne in weight. 180 54 D. Additional tax for trailer drawn by vehicles covered by this article- (i) Light trailer 45 14 (ii) Medium trailer 90 27 (iii) Heavy trailer 180 54 E. Mechanical Crane mounted on A Motor Vehicle - (i) Light (Not exceeding 3 Metric tonne in weight) 45 14 (ii) Medium (exceeding 3 Metric tonne but not exceeding 5 Metric tonne) 90 27 (1) (2) (3) (4) (iii) Heavy (exceeding 5 Metric tonne) 180 54 PART B. IV. Vehicles plying for the hire for the Conveyance of passengers and light personal luggage of passengers. A. Motor Cabs and Taxis- (i) Taxi cabs 250 75 (ii) Station Wagons and omnibus 300 90 (iii) State Transport Cars 300 90 (iv) Tourist Taxi 850 255 (v) Auto Rickshaw 100 30 B. State Carriage (i) For every seat authorized 40 12 V. Vehicles used for the Transport of goods only - (i) For 1 Metric Tonne or less 300 90 (ii) For each additional 1/2 (half) Metric tonne 75 23 VI. Vehicles authorized to ply partly for the conveyance of passenger and their personal luggage and partly for the conveyance of goods- Contract carriage (Casual) (i) For every seat. 40 12 (ii) An additional tax for every ½ Metric tonne or part thereof of authorized load of goods. 100 30 VII. Tractors- (i) Not exceeding 2 Metric tonne in weight 115 36 (ii) exceeding 2 Metric tonne but not Exceeding 31/2 Metric tonne weight. 225 68 (iii) Exceeding 31/2 Metric tonne in weight 325 98 VIII. Trailers drawn by vehicles covered by articles under Part B- (i) Light Trailer 90 27 (ii) Medium Trailer 180 54 (iii) Heavy Trailer 380 108 IX. Vehicles authorized to ply for The appropriate tax hire on a special route under payable under articles a permit granted by the State IV to VIII together with Government. such additional fees as may be prescribed by the the State Government. X. Mechanical Crane, mounted on a Motor Vehicle- (i) Light (Not exceeding 3 Metric Tonne in weight) 115 36 (ii) Medium (exceeding 3 Metric tonne but not exceeding 5 Metric tonne) 225 68 (iii) Heavy (exceeding 5 Metric tonne) 325 98 The above taxes are for motor vehicles fitted with pneumatic tyres, a 50 percent higher tax shall be liable on any Motor Vehicle authorized to be fitted with solid or semi solid tyres. For trachid vehicles the taxes will be double of that prescribed for wheeled vehicles fitted with pneumatic tyres.