Bare ActsThe Tamil Nadu Motor Vehicles Taxation Act, 1974

Section 5

Amendment status not verified — confirm the current text below against the official source.

In section 4 of the principal Act,— (1) in sub-section (1-A),— (a) for clause (a), the following clause shall be substituted, namely:— “(a) in respect of the motor vehicles specified in Part – I of the Second Schedule, in Part – I of the Third Schedule, in Part – I of the Fifth Schedule, in Part – I of the Seventh Schedule, in Part-I of the Eighth Schedule and in Part – I of the Tenth Schedule, at the time of its registration, a life time tax shall be paid at the rates specified therein, on a licence to be taken out for the life time of such vehicles;”; (b) clause (aa) and clause (aaa) shall be omitted; (c) for clause (b), the following clause shall be substituted, namely:— “(b) in respect of the old motor vehicles specified in Part – II of the Second Schedule, in Part – II of the Third Schedule, in Part – II of the Fifth Schedule, in Part – II of the Seventh Schedule, in Part – II of the Eighth Schedule and in Part – II of the Tenth Schedule, a life time tax shall be paid at the rates specified therein on a licence to be taken out for the life time of such vehicles.”; (d) in clause (c), for the expression “classes 6 and 7”, the expression “class 9” shall be substituted; (e) after clause (c) and the Explanation thereunder, the following clause shall be added, namely:— “(d) in respect of construction equipment vehicles specified in the First Schedule, the tax shall be paid either annually at the rates specified therein or for the life time of such vehicles at the rates specified in Part I and of such old vehicles in Part II of the Tenth Schedule, on a licence to be taken out for such vehicles for that year or for the life time, as the case may be.”; (2) in sub-section (1-B) and in the proviso thereto, for the expression “class 5-A”, the expression “class 6” shall be substituted; (3) in sub-section (4), for the expression “or in Part-I of the Eighth Schedule”, the expression “or in the Eighth Schedule or in the Tenth Schedule” shall be substituted. 143 TAMIL NADU GOVERNMENT GAZETTE  EXTRAORDINARY

Section 5 – The Tamil Nadu Motor Vehicles Taxation Act, 1974 | DailyLaw.ai