Delhi Motor Vehicles Taxation Act, 1962- Sections 13 to 25

13. Exemptions.

13. Exemptions.—(1) Where the registered owner or the person having possession or control of a motor vehicle is an agriculturist and that motor vehicle has been designed for agricultural operations and is used solely for such operations in relation to his own land then, that vehicle shall be exempt from the payment of the tax.

Explanation.—For the purposes of this sub-section the expression “agricultural operations” includes,—

(i) tilling, sowing, harvesting, crushing of any agricultural produce or any other similar operation carried out for the purpose of agriculture;

(ii) transport of manure, seeds, insecticides and other like articles required for work in the land from the market to the land; and

(iii) transport of any agricultural produce from the land to the place of storage or from the place of storage to the market.

(2) When the registered owner or the person having possession or control of a motor vehicle has given previous intimation in writing to the taxation authority that the motor vehicle would not be used in any public place for a particular period, being not less than one month, and deposits the certificate of registration of such motor vehicle with the taxation authority and obtains an acknowledgment therefor from that authority, he shall be exempt from the payment of the tax for that period.

(3) Where the [i][Government] is of opinion that it is necessary or expedient in the public interest so to do, he may, by notification in the Official Gazette, and subject to such conditions as he may specify in the notification, exempt either totally or partially any class of motor vehicles other than those falling under sub-section (1) or any motor vehicles belonging to any class of persons from the payment of the tax.

14. Reduction of tax in cases of certain motor vehicles.

14. Reduction of tax in cases of certain motor vehicles.—Where the registered owner of a motor vehicle used or kept for use in Delhi is a co-operative society registered under any law relating to co-operative societies for the time being in force, the tax payable in respect of that motor vehicle shall be one half of the rates specified in Schedule I, if the taxation authority is satisfied, after such enquiry as it deems fit, that,—

(i) the co-operative society is solely engaged in the business of transport of goods or passengers or both from one place to another in motor vehicles;

(ii) at least seventy-five per cent. of the members of the co-operative society are its employees;

(iii) at least fifty per cent. of the members of the co-operative society are not related to each other; and

(iv) the motor vehicle is used or kept for use exclusively for the purpose of the co-operative society.

Explanation.—For the purposes of this section a member shall be deemed to be related to any other member if that member is the husband, wife, brother or sister or any lineal ascendant or descendant of that other member.

15. Effect of payment of tax in other States with respect to motor vehicles brought into Delhi.

15. Effect of payment of tax in other States with respect to motor vehicles brought into Delhi.—Where in respect of a motor vehicle the tax payable under the law relating to taxation on motor vehicles in force in any State has been paid in that State for any period and that motor vehicle is brought into Delhi for use during that period, then,—

(i) no tax under this Act shall be payable in respect of that motor vehicle; and

(ii) that token issued in that State in respect of that motor vehicle shall be deemed to be a token issued under this Act,

for such period or for a period of ninety days from the date on which the motor vehicle is brought into Delhi, whichever is shorter:

Provided that the registered owner or the person having possession or control of the motor vehicle complies with the provisions of sub-section (1) of Section 4.

16. Appeal.

16. Appeal.—(1) Any person who is aggrieved by any order or direction of the taxation authority may file an appeal before such person or authority, in such manner, within such time and on payment of such fees, as may be prescribed.

(2) The appeal shall be heard and decided in such manner as may be prescribed.

(3) Every decision on such appeal shall be final and shall not be called in question in any court of law.

17. Powers of police officers and other officers.

17. Powers of police officers and other officers.—Any police officer in uniform, not below the rank of Sub-Inspector or any other officer prescribed in this behalf may—

(a) enter at any time between sunrise and sunset any premises where he has reason to believe that a motor vehicle is kept, or,

(b) require the driver of any motor vehicle in any public place to stop such vehicle and cause it to remain stationary so long as may reasonably be necessary,

for the purpose of satisfying himself that the amount of the tax in respect of such vehicle, has been paid.

18. Penalty for incomplete and untrue declaration, etc.

18. Penalty for incomplete and untrue declaration, etc.—Whoever—

(a) delivers in respect of a motor vehicle a declaration or additional declaration wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated, or

(b) obstructs any officer in the exercise of the powers conferred by clause (a) of Section 17 or fails to stop the motor vehicle when required to do so by such officer under clause (b) of that section,

shall on conviction be punishable—

(i) with fine which may extend to a sum equal to the annual tax payable in respect of such vehicle; and

(ii) in the event of such person having been previously convicted of an offence under this section, with fine which may extend to a sum equal to twice the annual tax payable in respect of such vehicle.

19. Other penalties.

19. Other penalties.—Whoever contravenes any of the provisions of this Act or the rules made thereunder other than punishable under Section 18 shall on conviction be punishable with fine which may extend to one hundred rupees and in the event of such person having been previously convicted of an offence under this section, with fine which may extend to two hundred rupees.

20. Utilization of the proceeds of tax.

20. Utilization of the proceeds of tax.—The proceeds of the tax collected under this Act (which shall form part of the Consolidated Fund of India) reduced by the cost of collection as determined by the Central Government shall, if Parliament by appropriation made by law in this behalf so provides, be paid,—

(i) to the Municipal Corporation of Delhi established under Section 3 of the Delhi Municipal Corporation Act, 1957 (66 of 1957), and

(ii) the New Delhi Municipal Committee established under Section 11 of the Punjab Municipal Act, 1911 (Punjab Act 3 of 1911), as extended to Delhi,

for the performance of their respective functions under the said Acts and the payment shall be made in such proportion as may be prescribed.

21. Trial of offences.

21. Trial of offences.—No court inferior to that of a [ii][Metropolitan Magistrate] shall try an offence punishable under this Act.

22. Protection for bona fide acts.

22. Protection for bona fide acts.—No prosecution, suit or other proceedings shall lie against the taxation authority or any other authority for anything in good faith done or intended to be done under this Act.

23. Power to make rules.

23. Power to make rules.—(1) The [iii][Government] may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing provision, the [iv][Government] may make rules for all or any of the following matters, namely:—

(a) the time within which, and the manner in which, the tax shall be paid;

(b) the form of declaration and additional declaration, particulars to be stated therein and the time within which the declaration or additional declaration shall be delivered under Section 4 or Section 6, as the case may be;

(c) the form of the tax token and the manner in which the tax token shall be displayed in the motor vehicle under Section 5;

(d) the conditions subject to which refund of tax may be allowed under Section 10;

(e) the authority before which, the manner in which, the time within which and the fee on payment of which, an appeal may be filed and the manner in which such appeal shall be heard and decided under Section 16;

(f) the issue of duplicate tokens and of certified copies of the records of the taxation authority and the fees chargeable therefor;

(g) any other matter which is to be, or may be, prescribed.

[v][(3) Every rule made under this section and every notification issued under sub-section (2) of Section 3, and sub-section (3) of Section 10 shall be laid, as soon as may be, after it is made or issued, before the House of the Legislative Assembly of the National Capital Territory of Delhi while is in session for a total period of 30 days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the House agrees in making any modification in the rule or notification of the House agrees that the rule should not be made or the notification should not be issued, the rule or notification 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 or notification.]

24. Repeal.

24. Repeal.—(1) On and from the commencement of this Act, the Acts specified in Schedule II shall stand repealed.

(2) The repeal of the said Acts by sub-section (1) shall not affect,—

(a) the previous operation of the said Acts or anything duly done or suffered thereunder; or

(b) any right, privilege, obligation or right conferred, accrued or incurred under any of the said Acts; or

(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against any of the said Acts;

(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid;

and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Acts had not been repealed.

(3) Subject to the provision contained in sub-section (2) and notwithstanding the repeal of the Punjab Motor Vehicle Taxation Act, 1924 (Punjab Act 4 of 1924), as extended to Delhi,—

(i) every declaration delivered under that Act in respect of any motor vehicle shall be deemed to be a declaration delivered under this Act; and

(ii) every token issued under that Act and valid immediately before the commencement of this Act, shall continue to be valid after such commencement for the unexpired portion of the period for which it has been issued.

25. Amendment of Section 184, Act 66 of 1957.

25. Amendment of Section 184, Act 66 of 1957.—In the Delhi Municipal Corporation Act, 1957, for Section 184, the following section shall be substituted, namely:—

“184. Central Government to pay proceeds of entertainment and betting taxes to Corporation.—The proceeds of the entertainment and betting taxes collected in Delhi under the provisions of the U.P. Entertainment and Betting Tax Act, 1937 (U.P. Act 8 of 1937), as extended to Delhi (which shall form part of the Consolidated Fund of India) reduced by the cost of collection as determined by the Central Government shall, if Parliament by appropriation mad by law in this behalf so provides, be paid to the Corporation for the performance of its functions under this Act.”.

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