Amendment status not verified — confirm the current text below against the official source.
Subs. by section 4(b) ibid. 213 [The Uttar Pradesh Motor Vehicles Taxation Act, 1997] [Part ‘D’] Explanation --- (1) Where any motor vehicle is used for various purposes or in such a manner as to cause it to be taxable under more than one Article on this schedule, the tax payable shall be at the highest appropriate rate. (2) Where a motor vehicle is equipped with sleeping berths, each sleeping berth shall, for the purposes of Article I and II to this part be regarded as the equivalent of two passenger seats. (3) Every trailer attached to or drawn by a motor vehicle, which is taxable under any of the Article II, III and IV of this part be regarded as a separate motor vehicle liable to appropriate tax as specified in that Article. Second schedule (See section 12) 1[Part “A” Rates of refund of one time tax under sub-section (3) of section 12 S. No. Vehicles according to the Articles of part “A” of the first schedule Amount to be refunded for each month of non-use of the motor vehicle (in Rupees) 1 I(1) 3.00 2 II(2) 5.00 3 II(1) 20.00 4 II(2) 2.00 5 III(1)(a) 24.00 6 III(1)(b) 34.00 7 III(1)(c) 47.00 8 III(1)(d) 55.00 9 III(1)(e) 55.00+Rs.22.00 for every 1000 Kg. or part thereof in excess of 5000Kg. 10 III(2) 5.00 Provided that the rates of refund shall be double of the amounts specified above in respect of all vehicles in respect whereof tax at double rate have been paid under the provisions to Part “B” of the First Schedule. 214 PART ‘B’’ Rates of refund of one time tax under sub-section (5) of section 12 Amount to be refunded (In Rupees) in case the age of the vehicles from the month of its original registration is: seri al no. vehicles according to the Articles of part A” of Ist Schedule Not more than one year more than one year but not more than two year more than two year but not more than three year more than three year but not more than four year more than four year but not more than five year more than five year but not more than six year more than six year but not more than seven year more than seven year but not more than eight year more than eight year but not more than nine year more than nine year but not more than ten year more than ten year but not more than eleven year 1 2 3 4 5 6 7 8 9 10 11 12 13 1 I(1) 475.00 317.00 158.00 Nil Nil Nil Nil Nil Nil Nil Nil 2 II(2) 1200.00 1050.00 900.00 750.00 600.00 450.00 300.00 168.00 Nil Nil Nil 3 II(1) 4180.00 3770.00 3361.00 2950.00 2539.00 2130.00 1720.00 1311.00 900.00 489.00 Nil 4 II(2) 508.00 460.00 411.00 363.00 315.00 266.00 218.00 169.00 121.00 73.00 Nil 5 III(1)(a) 4840.00 4356.00 3872.00 3388.00 2904.00 2420.00 1936.00 1452.00 968.00 484.00 Nil 6 III(1)(b) 6873.00 6195.00 5518.00 4840.00 4162.00 3485.00 2807.00 2130.00 1452.00 774.00 Nil 7 III(1)(c) 9486.00 7543.00 7599.00 6655.00 5711.00 4767.00 3824.00 2880.00 1936.00 992.00 Nil 8 III(1)(d) 11108.00 10007.00 8906.00 7805.00 6703.00 5602.00 4501.00 3400.00 2299.00 1198.00 Nil 9 III(1)(e) 11108.00 plus 4453.00 for every 1000 kilograms of part thereof in excess of 5000 kilograms 10007.00 plus 4017.00 for every 1000 kilograms of part thereof in excess of 5000 kilograms 8906.00 plus 3582.00 for every 1000 kilograms of part thereof in excess of 5000 kilograms 7805.00 plus 3146.00 for every 1000 kilograms of part thereof in excess of 5000 kilograms 6703.00 plus 2710.00 for every 1000 kilograms of part thereof in excess of 5000 kilograms 5602.00 plus 2275.00 for every 1000 kilograms of part thereof in excess of 5000 kilograms 4501.00 plus 1839.00 for every 1000 kilograms of part thereof in excess of 5000 kilograms 3400.00 plus 1404.00 for every 1000 kilograms of part thereof in excess of 5000 kilograms 2299.00 plus 968.00 for every 1000 kilograms of part thereof in excess of 5000 kilograms 1198.00 plus 532.00 for every 1000 kilograms of part thereof in excess of 5000 kilograms Nil 10 III(2) 1016.00 920.00 823.00 726.00 629.00 532.00 436.00 339.00 242.00 145.00 Nil Provided that the rates of refund shall be double of the amounts specified above in respect of all vehicles in respect whereof tax at double rate has been paid under the provisos to Part ‘B’ of the first Schedule.]1