Delhi Motor Vehicles Taxation Act, 1962- Schedules

Aug 30, 2020

Schedule I

[i][Schedule I

(See Section 3)

Part A

Other Contents of Delhi Motor Vehicles Taxation Act, 1962
Sections 1 to 12
Sections 13 to 25
Schedules

Description of motor vehicle	Annual rate of tax for each motor vehicle
(1)	(2)
	Rupees
Group A.—Motor vehicles fitted solely with pneumatic tyres I. Motor vehicles (including tricycles) used for transport or haulage of goods or materials, the registered laden weight of which—
(a) does not exceed one tonne	Two hundred and twenty
(b) exceeds one tonne but does not exceed two tonnes	Three hundred and ten
(c) exceeds two tonnes but does not exceed four tonnes	Four hundred and seventy
(d) exceeds four tonnes but does not exceed six tonnes	Six hundred and thirty
(e) exceeds six tonnes but does not exceed eight tonnes	Seven hundred and eighty
(f) exceeds eight tonnes but does not exceed nine tonnes	Nine hundred and forty
(g) exceeds nine tonnes but does not exceed ten tonnes	Eleven hundred
(h) exceeds ten tonnes	The rate specified in (g) above plus one hundred and fifty-six rupees for” every one tonne or part thereof in addition to ten tonnes.
II. Additional tax payable in respect of vehicles referred to in Item I, used for drawing trailers—
(a) for each trailer the registered laden weight of which does not exceed two tonnes	One hundred and fifty
(b) for each trailer the registered laden weight of which exceeds two tonnes,	Three hundred
Provided that two or more vehicles shall not ‘be chargeable under this Item in respect of the same trailer.
III. Motor Vehicles (including tricycles) plying for hire and used for the transport of passengers, when—
(a) licensed to carry, in all not more than two passengers (excluding driver)	One hundred
(b) licensed to carry, in all more than two but not more than four passengers (excluding driver and conductor)	Two hundred
(c) licensed to carry, in all more than four passengers but not more than six passengers (excluding driver and conductor)
	Three hundred and seventy-five.
(d) licensed to carry, in all more than six passengers but not more than eighteen passengers (excluding driver and conductor)	Six hundred and thirty
(e) licensed to carry more than eighteen passengers (excluding driver and conductor)	The rate specified in (d) above plus ninety-four rupees for every passenger in addition to eighteen passengers.
IV. Motor Vehicles owned by Airline Companies or Corporations for carrying passengers and staff—
(a) the seating capacity of which does not exceed four (excluding driver)	Two hundred
(b) the seating capacity of which exceeds four but does not exceed six (excluding driver)	Three hundred and seventy-five
(c) the seating capacity of which exceeds six but does not exceed eighteen (excluding driver)	Six hundred and thirty
(d) the seating capacity of which / exceeds eighteen.	The rate specified in (c) above plus ninety four rupees for every person in addition to eighteen persons.
V. Break-down vans used for towing disabled vehicles and tower wagons used for maintenance of overhead electric lines	Three hundred and ten
Group B.—Motor vehicles other than those fitted solely with pneumatic tyres	The rates shown in Group A in this Part plus fifty per cent thereof.

[ii][Part B
Description of Motor Vehicles	Amount
(1)	(2)
	Rupees

Group A.—Motor Vehicles filled solely with pneumatic tyres—

ashokdhamija1. Motor vehicles costing up to rupees four lakh each.	Two per cent of the cost Price.
2. Motor vehicles costing more than rupees four lakh each.	Four per cent of the cost Price.

Explanation.ashokdhamija

1. Motor vehicles costing up to rupees four lakh each.	Two per cent of the cost Price.
2. Motor vehicles costing more than rupees four lakh each.	Four per cent of the cost Price.

Explanation.—For the purpose of above calculation, the expression “cost price” shall mean—

(a) in the case of motor vehicles manufactured in India, the basic manufacturing cost and excise duty plus sales tax without allowing any cash or trade discount; and

(b) in the case of imported motor vehicles, the price shown in the Bill of Entry and shall be inclusive of customs duty, sales tax or any other levy, as may be applicable. Additional tax payable in respect of vehicles if such vehicles are used for drawing trailers—

(a)	For each trailer the registered unladen weight of which does not exceed one tonne	One thousand eight hundred forty only.
(b)	For each trailer the registered unladen weight of which exceed one tonne.	Three thousand six hundred sixty five only.

Provided that two or more vehicles shall not be chargeable under this item in respect of the same trailer.

Group B.—Motor vehicles other than those fitted solely with pneumatic tyres.

The amount shown in Group A of this Part plus fifty per cent thereof.]

Note.—The registered unladen weight of motor vehicles shall be as specified in the certificate of registration.]

Part C
Sl. No	Age of the motor vehicle from the month of first registration	Group A of Part B—Amount on motor vehicles specified in Items—											Group B of Part B Motor vehicles
				I		II		III			IV
		(a)	(b)	(c)	(d)		(a)	(b)	(c)	(d)	(a)	(b)
1	2	3	4	5	6	7	8	9	10	11	12	13	14
		Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.
01	more than one year but not more than two years	360	180	450	135	90	1125	1440	2070	1350	540	1080	The amount shown for Group A Motor vehicles plus fifty percent thereof.
02	more than two years but not more than three years	320	160	400	120	80	1000	1280	1840	1200	480	960
03	more than three years but not more than four years	280	140	350	105	70	875	1120	1610	1050	420	840
04	more than four years but not more than five years	240	120	300	90	60	750	960	1380	900	360	720
05	more than five years but nor more than six years	200	100	250	75	50	625	800	1150	750	300	600
06	more than six years but not more than seven years	160	80	200	60	40	500	640	920	600	240	480
07	more than seven years but not more than eight years	120	60	150	45	30	375	480	690	450	180	360
08	more than eight years but not more than nine years	80	40	100	30	20	250	320	460	300	120	240
09	more than nine years but not more than ten years	40	20	50	15	10	125	160	230	150	60	120
10	more than ten years	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil

Notes.—(1) The amount indicated in column (6) is in addition to the amount specified in column (3) or (5).

(2) The amount indicated in column (11) is for every one thousand kilograms or part thereof and in addition to the amount specified in column (10).

(3) The amount indicated column (12) or (13) is in addition to the amount specified in column (8), (9), (10) or (11).

Schedule I-A

Schedule I-A

[iii][* * *]

Schedule I-B

Schedule I-B

[iv][* * *]

Schedule II

Schedule II

[See Section 24(1)]

1. The Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act 4 of 1924) as extended to Delhi.

2. The Punjab Motor Vehicles Taxation (Amendment) Act, 1940 (Punjab Act 2 of 1940) as extended to Delhi.

3. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1954 (6 of 1954).

4. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1955 (2 of 1956).

5. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1956 (10 of 1956).

References

[i] Subs. by Delhi Act 25 of 1989, S. 6 (w.e.f. 1-2-1990).

[ii] Subs. by Act 4 of 2005, S. 10(i), dated 28-2-2005 (w.e.f. the date to be notified).

[iii] Omitted by Act 4 of 2005, S. 11, dated 28-2-2005 (w.e.f. the date to be notified).

[iv] Omitted by Act 4 of 2005, S. 11, dated 28-2-2005 (w.e.f. the date to be notified).

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