रजिस्ट्रीसं० डी० एल (एन )04/0007/2006-08 REGISTERED NO . DL-(N) 04/0007/2006-08
भारत को राजपत्र TheGazette ofIndia
असाधारण
EXTRAORDINARY
भाग II- खण्ड 1
PART II Section 1
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 15]
नई दिल्ली , सोमवार, मार्च 19, 2007 / फाल्गुन 28 , 1928
No. 15] NEW DELHI, MONDAY, MARCH 19, 2007 / PHALGUNA 28, 1928
इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके । Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF LAW AND JUSTICE
(LegislativeDepartment)
New Delhi , the 19th March , 2007 /Phalguna 28 , 1928 (Saka)
THE ANDAMAN AND NICOBAR ISLANDS MOTOR VEHICLES TAX
(AMENDMENT) REGULATION, 2007
No. 1 OF 2007
Promulgatedby the President in the Fifty-eight Year ofthe Republic of India.
ARegulation further to amend the Andaman and Nicobar Islands Motor Vehicles Tax
Regulation, 1940.
In exercise of the powers conferred by article 240 of the Constitution, the President is pleased to promulgate the following Regulation made by him:--
1.(1) This Regulation may be called the Andaman and Nicobar Islands Motor Vehicles Tax(Amendment) Regulation, 2007.
Short title and commence- ment .
(2) It shall come into force on such date as the Lieutenant Governor may, by notification inthe Official Gazette , appoint.
Regulation VIII of 1940 .
2. IntheAndaman and Nicobar Islands Motor Vehicles Tax Regulation, 1940 (hereinafter referredto as the principal Regulation) , for the words " Chief Commissioner " , wherever they occur, the words "Lieutenant Governor " shall respectively be substituted.
Substitution ofwords "Lieutenant Governor" for "Chief Commissioner".
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[PART II-
Amendment of section 2 .
3. In section 2 of the principal Regulation , for sub-section ( 1 ) , the following sub- section shall be substituted , namely:-
59 of 1988 .
"( 1) "certificate of registration" and " motor vehicles " shall have the meanings respectively assigned to them in the Motor Vehicles Act , 1988. ' .
4. For section 4 of the principal Regulation , the following section shall be substituted , namely:-
Substitution of new section for section t
Imposition of tax .
"4. ( 1) On and from the date from which the Andaman and Nicobar Islands Motor Vehicles Tax (Amendment) Regulation, 2007 comes into force,—
(a) a tax shall be imposed on all non - transport motor vehicles kept for use , at such rate as may be notified by the Lieutenant Governor , not exceeding the rate fixedby-
(i) Schedule 'A' for such vehicles as shall be registered after the date of commencement of this Regulation ; and
(ii) Schedule' B' for such vehicles as are registered before such date;
(b) a tax shall be imposed on all transport motor vehicles kept for use , at such rate as may be notified by the Lieutenant Governor, not exceeding the rate fixed by Schedule ' C' to this Regulation ; and
(c) a cess called green tax shall be levied and collected in addition to the tax levied under clauses (a) and (b) , on the motor vehicles suitable for use on road as specified in column (2) of the table below at the rate specified in column (3) thereof for a further period of five years for the purpose of implementation of various measures to control air pollution , namely:-
TABLE
Class and age of vehicle
Sl. No.
Rates of cess in Rupees
(1)
(2)
(3)
1. Non -transport vehicle completed fifteen years from the date of its registration , at the time of renewal of certificate of registration as per sub - section ( 1) of section 41 of the Motor Vehicles Act , 1988 ,-
250.00 once.
(a) Two wheelers
500.00 once .
(b) Other than two wheelers
2.
200.00 per annum.
Transport vehicle completed seven years from the date of its registration , at the time of renewal of fitness certificate as per section 56 oftheMotor Vehicles Act , 1988.
(2)(a) Aperson who keeps a motor vehicle of which the certificate of registration is current shall for the purposes of this Regulation be deemed to keep such vehicle for use .
(b) The tax imposed under clause ( a) of sub - section (1) shall be payable for a vehicle once for fifteen years , in advance, by a person who keeps the motor vehicle for use .
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3
SEC. 1 ]
(c) The tax imposed under clause (b) of sub - section ( 1) shall be payable for a year in advance by a person who keeps a motor vehicle, for use.
(3) If a taxing officer is satisfied that a non - transport vehicle has not been used for any complete calendar month in a year, he shall refund or remit in respect of the said vehicle one- twelfth of the tax payable for the year for every complete calendar month for which the said vehicle has not been used.
(4) If any person fails to deliver a declaration or additional declaration in accordance with the provision of section 5 , the Taxing Officer may, after making such inquiry as he thinks fit, and after giving an opportunity to such person tobe heard if he sodesires , require him to pay any tax or additional tax which the Taxing Officer may find such person liable to pay under the provisions of this Regulation and may also . impose on him a penalty which may extend to half the amount of the tax to which he is found liable.".
Amendment of section 9 .
5. In section 9 of the principal Regulation, in sub - section (2) , clause ( b) shall be omitted.
6. In the principal Regulation, for the Schedule, the following Schedules shall be substituted, namely:-
Substitution of Schedules for existing Schedule.
" SCHEDULE 'A'
[See section 4( 1 ) (a) (i) ]
S. No.
Class of vehicles
Ratesof tax
(1)
(2)
(3)
One per cent . of the cost price .
1. Motor vehicles costing up to Rupees4.00 lakhs each .
Two per cent. of the cost price.
2. Motor vehicles costing more than Rupees4.00 lakhs each .
SCHEDULE 'B'
[See section 4( 1 ) (a) (ii) ]
S. No.
Rates oftax
(1)
(3)
Class of vehicles (2)
1. Motor vehicles costing up to Rupees 4.00 lakhs each .
One per cent. of the cost price minus tax already paid, subjectto aminimum of Rupees 100.00 .
2. Motor vehicles costing more than Rupees 4.00 lakhs each .
Two per cent. of the cost price minus tax alreadypaid.
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[PART II SEC. 1]
SCHEDULE 'C
[See section 4 ( 1 ) (b) ]
SCHEDULE OF ANNUAL ROAD TAX FOR TRANSPORT VEHICLES
(A) For Passenger Vehicles :
S.No. Type of passenger vehicles Rates of tax inRuppes
(by passenger capacity)
(1) (2) (3)
1. Notmore than2 excluding Driver . 200.00
2. More than 2 and less than 4 excluding 375.00
Driverand Conductor.
3. More than 4 and less than 6 excluding 800.00
Driverand Conductor .
4. More than 6 and less than 18 excluding 1,250.00
Driver and Conductor.
5. More than 18 and above excluding 1,250.00 plus
Driver and Conductor . 180.00 per passenger.
(B) For Goods Vehicles:
Sl . No. Loading capacity of vehicle Rates of tax in rupees
(1) (2) (3)
1 . Less than 1 Ton 500.00
2. More than 1 Ton and less than 2 Ton 750.00
3. More than 2 Ton and less than 4 Ton 1,100.00
4. More than 4 Ton and less than 6 Ton 1,500.00
5. More than 6 Ton and less than 8 Ton 1,800.00
6. More than 8 Ton and less than 9 Ton 2,100.00
7. More than 9 Ton and less than 10 Ton 2,500.00
8. More than 10 Ton and above 2,800.00 plus
500.00 per ton
9. Additional of 10 Ton plus less than 2 Ton 3,200.00 plus
oftrailer 350.00 per ton
10. Additional of 10 Ton plus more than 2 Ton 3,200.00 plus
oftrailer 700.00 per ton . " .
A.P.J. ABDUL KALAM, President.
BRAHM AVTAR AGRAWAL ,
Additional Secretary to the Govt. of India .
MGIPMRND-1246GI (S - 5)-20-03-2007 .