The Delhi Motor Vehicles Taxation Act, 1962 is enacted to impose a tax on motor vehicles in the National Capital Territory of Delhi.
Delhi Motor Vehicles Taxation Act, 1962
[Act 57 of 1962] [15th December, 1962]
An Act to impose a tax on motor vehicles in the [i][National Capital Territory of Delhi] and for other matters connected therewith
Be it enacted by Parliament in the Thirteenth Year of the Republic of India as follows:—
1. Short title, extent and commencement.
1. Short title, extent and commencement.—(1) This Act may be called the Delhi Motor Vehicles Taxation Act, 1962.
(2) It extends to the whole of the [ii][National Capital Territory of Delhi].
(3) It shall come into force on such date[iii] as the [iv][Government] may, by notification in the Official Gazette, appoint.
| Other Contents of Delhi Motor Vehicles Taxation Act, 1962 |
|---|
| Sections 1 to 12 |
| Sections 13 to 25 |
| Schedules |
2. Definitions.
2. Definitions.—In this Act, unless the context otherwise requires,—
[v][(a) ‘Delhi’ means the National Capital Territory of Delhi;]
[vi][(b) ‘Government’ means the Lieutenant Governor of the National Capital Territory of Delhi appointed by the President under Article 239 and designated as such under Article 239-AA of the Constitution.]
(c) “prescribed” means prescribed by rules made under this Act;
(d) “quarter” means a period of three months commencing on the first day of April, the first day of July, the first day of October or the first day of January in each year;
(e) “registered owner” means the person in whose name a motor vehicle is registered under the [vii][Motor Vehicles Act, 1988 (59 of 1988)];
(f) “tax” means the tax levied under this Act;
(g) “taxation authority” means any person or authority appointed by the [viii][Government] by notification in the Official Gazette to exercise the powers and perform the duties conferred or imposed upon a taxation authority by or under this Act;
(h) “token” means a ticket to be displayed on a motor vehicle as an indication that the tax has been duly paid or that no tax is payable;
(i) “year” means the financial year;
(j) all words and expressions used, but not defined in this Act, and defined in the [ix][Motor Vehicles Act, 1988 (59 of 1988)], shall have the meanings respectively assigned to them in that Act.
3. Levy of tax.
3. Levy of tax.—[x][(1) Subject to the other provisions of this Act, on and from the commencement of the [xi][Delhi Motor Vehicles Taxation (Amendment) Act, 2004], there shall be levied and collected on—
(a) all motor vehicles described in column (1) of Part A of Schedule I and used or kept for use in Delhi, a tax at the rate specified in the corresponding entry in column (2) of the said Part;
(b) all motor vehicles described in column (1) of Part B of Schedule I and used or kept for use in Delhi,—
(i) on their first registration in Delhi, a one time tax at the amount specified in the corresponding entry in column (2) of the said Part;
[xii][(ii) the same have been earlier registered in Delhi or in any other state, then having regard to the month of their first registration in Delhi or, as the case may be, in that other State, a one time tax which shall be equal to the amount specified in column (2) of Part B of Schedule I, minus the proportionate amount at one-tenth of the tax so calculated for each completed year from the month of first registration of motor vehicle;]
Provided that where such motor vehicles are more than ten years old from the date of their first registration, the owners thereof shall present the registration certificates of such motor vehicles to the taxation authority for an endorsement therein to the effect that the motor vehicles are more than ten years old and their use or keeping for use in Delhi do not attract any tax:]
[xiii][Provided further that the Government may, by notification in the Official Gazette, change from time to time, the description of motor vehicles in column (1) of Part B of Schedule I.]
[xiv][(2) The Government may, by notification in the official Gazette, increase or, as the case may be, decrease from time to time, the rate specified in Schedule I in relation to any motor Vehicles:
Provided that any such increase or, as the case may be, decrease shall not apply in respect of a motor vehicle specified in Part B of the said Schedule on which one time tax has been levied and collected.]
4. Declaration and payment of tax.
4. Declaration and payment of tax.—(1) Every registered owner or person having possession or control of a motor vehicle used or kept for use in Delhi shall fill up and sign a declaration in the prescribed form stating the prescribed particulars and shall deliver the same to the taxation authority without the prescribed time.
(2) The tax to which a registered owner or person having possession or control of a motor vehicle appears by such declaration to be liable under Section 3 shall be paid by him,—
[xv][(a) where such vehicle is described in Part A of Schedule I,—
(i) for a year at the rate specified in the corresponding entry in column (2) thereof (hereinafter referred to as the annual rate);
or
(ii) for one or more quarters, at one-fourth of the annual rate for each quarter; or
(iii) for any period less than a quarter expiring on the last day of the quarter, at one-twelfth of the annual rate for each complete month or part thereof included in such period; or
[xvi][(b) where such vehicle is described in Part B of Schedule I, a one time tax at the amount specified in the corresponding entry in column (2) in the said Part or, as the case may be, the amount specified in sub-clause (ii) of Clause (b) of sub-section (1) of Section 3.]]
(3) The tax shall be paid within such time and in such manner as may be prescribed.
(4) In calculating the tax due for any period less than one year, fraction of a rupee shall be counted as a rupee.
5. Issue of token.
5. Issue of token.—(1) When a person pays the amount of tax leviable under Section 3 in respect of any motor vehicle to the satisfaction of the taxation authority that no such tax is payable in respect of such vehicle, the taxation authority shall,—
(a) issue to such person a token in the prescribed form specifying therein the period for which such tax has been paid or that no such tax is payable, and
(b) specify in the certificate of registration granted in respect of the vehicle under the [xvii][Motor Vehicles Act, 1988 (59 of 1988)], or in the case of vehicles not registered under that Act, in a certificate in such form as may be prescribed, that the tax has been paid for the period specified under clause (a) or that no tax is payable in respect of that vehicle, as the case may be.
(2) No motor vehicle liable to tax under this Act shall be used or kept for use in Delhi unless the registered owner or the person having possession or control of such vehicle has obtained a valid token in respect of that vehicle, and that token is displayed on the vehicle in the prescribed manner.
6. Additional declaration.
6. Additional declaration.—(1) When a motor vehicle used or kept for use in Delhi is altered or is proposed to be used in such manner as to render the registered owner or the person who has possession or control of such vehicle liable to the payment of additional tax under Section 7, such owner or person shall fill up, sign and deliver in the manner provided in sub-section (2), and additional declaration and shall, along with such additional declaration (accompanied by the certificate of registration in respect of such motor vehicle), pay to the taxation authority an additional tax payable under that section which he appears by such additional declaration to be liable to pay in respect of such vehicle.
(2) The additional declaration shall be in the prescribed form containing the prescribed particulars and shall be delivered to the taxation authority after being duly filled up and signed within the prescribed time. The additional declaration shall indicate clearly also the nature of alteration made in the motor vehicle or, as the case may be, the altered use to which the vehicle is proposed to be put.
(3) On receipt of the additional tax under sub-section (1), the taxation authority shall issue to the registered owner or the person who has possession or control of the vehicle, a fresh token in place of the original token and shall cause an entry of such payment to be made in the certificate of registration.
7. Liability for additional tax.
7. Liability for additional tax.—When any motor vehicle in respect of which a tax for any period is payable or has been paid, is altered during such period, or proposed to be used during such period in such manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or the person who has possession or control of the vehicle, shall, in addition to the tax, if any, due from him for that period, be liable to pay for the unexpired portion of such period since the vehicle is altered or proposed to be used, an additional tax of a sum equal to the difference between the amount of tax payable for such unexpired portion at the higher rate and the rate at which the tax was payable or paid before the alteration or use of the vehicle for that portion; and until such additional tax has been paid, the taxation authority shall not grant a fresh token in respect of the vehicle so proposed to be so used.
Explanation.—In calculating the unexpired portion under this section any broken period in a month shall be considered as a full month.
8. Production of certificate of insurance.
8. Production of certificate of insurance.—Every registered owner or person having possession or control of a motor vehicle shall, at the time of making payment of the tax, produce before the taxation authority a valid certificate of insurance in respect of the vehicle complying with the requirements of [xviii][Chapter XI of the Motor Vehicles Act, 1988 (59 of 1988)].
9. Liability to pay arrears of tax of person succeeding to the ownership, possession or control of motor vehicles.
9. Liability to pay arrears of tax of person succeeding to the ownership, possession or control of motor vehicles.—(1) If the tax leviable in respect of any motor vehicle remains unpaid by any person liable for payment thereof and such person before having paid the tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall be liable to pay the said tax to the taxation authority.
(2) Nothing contained in this section shall be deemed to affect the liability to pay the said tax of the person who has transferred the ownership or has ceased to be in possession or control of such vehicle.
10. Refund of tax.
[xix][10. Refund of tax.—(1) When any person who has paid the tax in respect of a motor vehicle produces before the taxation authority a certificate signed by the registering authority stating that the tax token and the certificate of registration issued in respect of such vehicle have been surrendered on the date specified by the registering authority in his certificate, such person shall, on an application made in that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a refund,—
(a) in a case where payment of tax has been made in accordance with clause (a) of sub-section (2) of Section 4, for each complete month of the period for which such tax has been paid and which is unexpired on the date on which the tax token and the certificate of registration were surrendered, of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle; and
[xx][(b) in a case where payment of tax has been made in accordance with clause (b) of sub-section (2) of Section 4, at the rates specified in Part B of Schedule I or, as the case may be, sub-clause (ii) of clause (b) of sub-section (1) of Section 3]
(2) When any person has paid the tax in respect of a motor vehicle and the vehicle is removed outside Delhi before the expiry of the period for which the tax has been paid and taxed in another State or the registration of such vehicle is cancelled before the expiry of the period for which the tax has been paid, such person shall, on an application made in that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a refund,—
(a) in a case where payment of tax has been made in accordance with clause (a) of sub-section (2) of Section 4, for each complete month of the period for which such tax has been paid and during which the vehicle was removed from Delhi or such vehicle's registration is cancelled, of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle; and
[xxi][(b) in a case where payment of tax has been made in accordance with clause (b) of sub-section (2) of Section 4, at the rates specified in Part B of Schedule I or, as the case may be, sub-clause (ii) of clause (b) of sub-section (1) of Section 3.]
(3) Where the rates of tax leviable under Part B of Schedule I are increased [xxii][or, as the case may be, decreased] by notification in the Official Gazette under sub-section (2) of Section 3, the [xxiii][Government] may, from time to time, by the same notification or by a separate notification in the Official Gazette, correspondingly increase the rates of refund payable under this section and the refund of tax payable in respect of the vehicles registered on or after the date of such notification shall be at such increased rates.]
11. Penalty payable when tax not paid.
11. Penalty payable when tax not paid.—When any registered owner or any person who has possession or control of any motor vehicle used or kept for use in Delhi is in default in making a payment of the tax the taxation authority may direct that, in addition to the amount of arrears, a sum not exceeding the annual tax payable in respect of such vehicle shall be recovered from him by way of penalty:
Provided that before giving any such direction the registered owner or such person shall be given a reasonable opportunity of being heard.
12. Arrears of tax and penalty recoverable as arrears of land revenue.
12. Arrears of tax and penalty recoverable as arrears of land revenue.—(1) Any tax due and not paid as provided for by or under this Act and any sum directed to be recovered by way of penalty under Section 11 shall be recoverable in the same manner as an arrear of land revenue.
(2) The motor vehicle in respect of which the tax is due or in respect of which any sum has been directed to be recovered as penalty under Section 11, or its accessories may be distrained and sold in pursuance of this section whether or not such vehicle or accessories is or are in the possession or control of the person liable to pay the tax or penalty.
References
[i] Subs. for “Union Territory of Delhi” by Act 4 of 2005, S. 2(iii), dated 28-2-2005 (w.e.f. the date to be notified).
[ii] Subs. for “Union Territory of Delhi” by Act 4 of 2005, S. 2(iii), dated 28-2-2005 (w.e.f. the date to be notified).
[iii] This Act came into force w.e.f. 1-4-1963.
[iv] Subs. for “Administrator” by Act 4 of 2005, S. 2(i), dated 28-2-2005 (w.e.f. the date to be notified).
[v] Subs. by Act 4 of 2005, S. 3(i), dated 28-2-2005 (w.e.f. the date to be notified).
[vi] Subs. by Act 4 of 2005, S. 3(ii), dated 28-2-2005 (w.e.f. the date to be notified).
[vii] Subs. for “Motor Vehicles Act, 1939 (4 of 1939)” by Act 4 of 2005, S. 2(ii), dated 28-2-2005 (w.e.f. the date to be notified).
[viii] Subs. for “Administrator” by Act 4 of 2005, S. 2(i), dated 28-2-2005 (w.e.f. the date to be notified).
[ix] Subs. for “Motor Vehicles Act, 1939 (4 of 1939)” by Act 4 of 2005, S. 2(ii), dated 28-2-2005 (w.e.f. the date to be notified).
[x] Subs. by Delhi Act 25 of 1989, S. 2(i) (w.e.f. 1-2-1990).
[xi] Subs. for “Delhi Motor Vehicles Taxation (Amendment) Act, 1989” by Act 4 of 2005, S. 4(i)(a), dated 28-2-2005 (w.e.f. the date to be notified).
[xii] Subs. by Act 4 of 2005, S. 4(i)(b), dated 28-2-2005 (w.e.f. the date to be notified).
[xiii] Ins. by Act 4 of 2005, S. 4(i)(c), dated 28-2-2005 (w.e.f. the date to be notified).
[xiv] Subs. by Act 4 of 2005, S. 4(ii), dated 28-2-2005 (w.e.f. the date to be notified).
[xv] Subs. by Delhi Act 25 of 1989, S. 3 (w.e.f. 1-2-1990).
[xvi] Subs. by Act 4 of 2005, S. 5, dated 28-2-2005 (w.e.f. the date to be notified).
[xvii] Subs. for “Motor Vehicles Act, 1939 (4 of 1939)” by Act 4 of 2005, S. 2(ii), dated 28-2-2005 (w.e.f. the date to be notified).
[xviii] Subs. for “Chapter VIII of the Motor Vehicles Act, 1939 (4 of 1939)” by Act 4 of 2005, S. 6, dated 28-2-2005 (w.e.f. the date to be notified).
[xix] Subs. by Delhi Act 25 of 1989, S. 4 (w.e.f. 1-2-1990).
[xx] Subs. by Act 4 of 2005, S. 7(i), dated 28-2-2005 (w.e.f. the date to be notified).
[xxi] Subs. by Act 4 of 2005, S. 7(ii), dated 28-2-2005 (w.e.f. the date to be notified).
[xxii] Ins. by Act 4 of 2005, S. 7(iii), dated 28-2-2005 (w.e.f. the date to be notified).
[xxiii] Subs. for “Administrator” by Act 4 of 2005, S. 2(i), dated 28-2-2005 (w.e.f. the date to be notified).
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