The UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 1997
uttarakhand · 1997
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1Section 1 sets out the taxation rates for different types of passenger vehicles based on seating capacity and intended route.
- S. 2Subs
- S. 3Subs
- S. 4Subs
- S. 5Section 5 mandates additional tax for goods carriage in Uttar Pradesh, with rates specified in schedules and potential increases by the State Government.
- S. 6Section 6 regulates additional taxes for public service vehicles in Uttar Pradesh, except those owned by the State Transport, and outlines surcharges for exempted vehicles.
- S. 7Section classifies all routes in Uttar Pradesh as 'A' or 'B' for tax purposes under the Uttar Pradesh Motor Vehicles Taxation Act, 1997.
- S. 8Section establishes a fund for accident relief for public service vehicle casualties, funded by surcharges and tax portions.
- S. 9Section 9 outlines the payment schedule for various taxes on motor vehicles in Uttar Pradesh, including annual and quarterly payments.
- S. 10Section 10 mandates transport vehicles from outside Uttar Pradesh to pay specified taxes for plying within the state.
- S. 11Section 11 specifies that the first quarterly tax for a transport vehicle is one-third of the standard quarterly tax.
- S. 12Section 12 allows refund of one-third of quarterly tax for each 30 days a vehicle is unused, provided documents are surrendered.
- S. 13Section 13 requires motor vehicle owners or operators to declare and pay prescribed taxes to the Taxation Officer.
- S. 14Section 14 mandates owners to pay additional tax if a vehicle's alterations increase its tax rate.
- S. 15Section 15 mandates the Taxation Officer to record tax payments and issue tokens or certificates for motor vehicles.
- S. 16Section mandates drivers to stop and let authorized officers inspect vehicles under the Act.
- S. 17Section 17 mandates stage carriage operators to report specific business details to the Taxation Officer and notify any changes within fifteen days.
- S. 18Section 18 allows aggrieved parties to appeal against Taxation Officer's orders to the Appellate Authority, whose decisions are final.
- S. 19Section 19 imposes fines up to ₹500 for first violations and ₹1,000 for subsequent ones of the Act or its rules.
- S. 20(1) Arrears of any tax or additional tax or penalty payable under this Act shall be recoverable as arrears of land rev
- S. 21Section 21 grants the appellate authority or Taxation Officer powers akin to a civil court to summon witnesses, compel document production, and punish non-compliance.
- S. 22Section 22 allows authorized officers to seize and detain transport vehicles used without tax payment, releasing them upon tax payment.
- S. 23Section 23 bars Civil Courts from hearing suits against State Government actions under the Act.
- S. 24Section allows offences under the Act to be compounded by paying 50% of the maximum fine, avoiding prosecution or leading to acquittal.
- S. 25Section 25 mandates that only a Taxation Officer can report offenses under the Act for court proceedings.
- S. 26Section 26 holds companies and responsible individuals liable for offences, with protection for those acting in good faith.
- S. 27Section 27 protects the State Government and its officers from legal actions for actions done in good faith under the Act.
- S. 28(1) The State Government may, by notification make rules for carrying out the purposes of this Act
- S. 29Section 29 allows the State Government to temporarily modify the Act's provisions for specific purposes, subject to legislative approval.
- S. 30Section 30 repeals previous Uttar Pradesh motor vehicle taxation acts while preserving existing liabilities and pending proceedings.
- S. 1988Section defines additional seating capacity, quarterly run distance, and specifications for express stage-carriages in Uttar Pradesh.