Amendment status not verified — confirm the current text below against the official source.
(i) Transport Vehicles Contract Carriage including Tourists or All India Tourists Permit Vehicles (Motor Cab or Maxi Cab or Tourist Buses etc.) (a) Auto Rickshaws (Three Wheeler) having capcity upto 6+1 seats (b) Motor Vehicles having capacity upto 6+1 seats (c) Motor vehicles having capacity more than 6+1 seats and upto 12+1 seats Fifty-five per cent of the tax of new motor cycle or motor car Thirty-five per cent of the tax of new motor cycle or motor car The Motor Vehicle Tax shall be arrived at by reducing the amount of tax at the rate of five per cent per financial year or part thereof upto ten years from the date of registration, but amount of lump sum tax shall not exceed rupees seventy-five thousand after the period of ten years. Rupees ten thousand per seat per annum or twenty per cent of the value of Auto rick- shaw or both Rupees ten thousand per seat per annum or twenty per cent of the value of vehicle or both Rupees fifteen thousand per seat per annum or twenty per cent of the value of vehicle or both 100 PUNJAB GOVT. GAZ. (EXTRA), APRIL 1, 2021 (CHTR 11, 1943 SAKA) (d) Motor Vehicles having capacity more than 12+1 seats (ii) Private Service Vehicles (a) Vehicles used for trade and business (b) Vehicles used by Educational Institutions- I. for school vehicles II. for college vehicles and other institutional vehicles (iii) Stage Carriage (1) Big Buses- (a) Ordinary Buses (b) Ordinary HVAC Buses (3x2 seats) (c) Integral Coach (2x2 seats) Buses Rupees twenty thousand per seat per annum or twenty percent of the value of vehicle or both Rupees four lakh fifty thousand per annum or twenty per cent of the value of vehicle or both Rupees three lakh per annum or twenty per cent of the value of vehicle or both Rupees four lakh per annum or twenty per cent of the value of vehicle or both Maximum rate of tax per kilo- meter, each Vehicle, for a day Rupees twenty or twenty per cent of the value of the vehicles at the time of new registration or both Rupees twenty or twenty per cent of the value of the vehicles at time of new registration or both Rupees twenty or twenty per cent of the value of the vehicles at time of new registration or both 101 PUNJAB GOVT. GAZ. (EXTRA), APRIL 1, 2021 (CHTR 11, 1943 SAKA) (d) Super Integral Coach Buses (2) Buses having capacity upto thirty-five seats (iv) Goods CarriageVehicles (v) Tractor with trolley used for commercial purpose within the radius of twenty- five kilometer from the place of permit holder's residence (vi) Omni Bus registered in the State of Punjab (vii) Other Transport Vehicles like Dumper, Loader, Camper Van or Trolleys, Tippers, Cash van, Mobile Canteen, Haul Pack, Mobile Workshops, Ambulance, Animal Ambulance, Fire Tenders, Rupees twenty or twenty per cent of the value of the vehicles at time of new registration or both Rupees one lakh fifty thousand per annum or twenty per cent of the value of vehicles at time of new registration or both Rupees one lakh fifty thousand per annum or twenty per cent value of the vehicle at time of new registration or both in all catagories of goods carriage vehicles Rupees twenty thousand per annum or twenty per cent of the value of the vehicle at time of new registration or both Rupees ten thousand per seat per annum or twenty per cent of the value of the vehicle at the time of new registration or both 102 PUNJAB GOVT. GAZ. (EXTRA), APRIL 1, 2021 (CHTR 11, 1943 SAKA) Snored Ladders, Auxiliary Trolleys and Fire Fighting Vehicles, Hearses, Mail Carrier, Mobile Clinic or X- ray vans or Library Vans- (a) purchased as Chassis (b) purchased with complete body