REGISTERED No. D- (D) -72
रजिस्ट्री सं ० डी-(डी) -72
भारत का राजपत्र
The Gazette of India
असाधारण
EXTRAORDINARY
भाग II-खण्ड 1
12 FEB 19
PART II-Section 1
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 2]
No. 2]
नई विल्ली , शुक्रवार , जनवरी 10 , 1975/पौष 20, 1896 NEW DELHI , FRIDAY, JANUARY 10, 1975 /PAUSA 20 , 1896
इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलम के रूप में रखा जा सके । Separate paging is given to this Part in order thatit maybe filed as a separate compilation .
MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS
(Legislative Department )
New Delhi , the roth January , 1975 / Pausa 20, 1896 ( Saka)
THE PONDICHERRY GENERAL SALES TAX AND MOTOR VEHICLES TAXATION ( AMENDMENT)
REGULATION, 1975
NO. I OF 1975
Promulgated by the President in the Twenty-fifth Year of the Republic of India.
A Regulation further to amend the Pondicherry General Sales Tax Act , 1967 and the Pondicherry Motor Vehicles Taxation Act , 1967.
In exercise of the powers conferred by the second proviso to clause (1) of article 240 of the Constitution , the President is pleased to promul . gate the following Regulation made by him: -
1. ( 1) This Regulation may be called the Pondicherry General Sales Tax and Motor Vehicles Taxation (Amendment) Regulation, 1975.
Short title and com. mence- ment .
(2) Save as otherwise provided in this Regulation it shall come into force at once .
2. In the Pondicherry General Sales Tax Act , 1967 ,-
(a) in sub - section (1 ) of section 3 and in section 6, for the words "two and one half per cent . " , the words " three per cent . " shall be substituted;
Amend- ment of Pondi- cherry Act 6 of 1967, (b ) in the First Schedule ,--
(i) in serial numbers 1 to 14, in column (4 ) , for the figures " 10" , the figures " 12 " shall be substituted;
( 5 ) 6
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II-
(ii) in serial number 16, in column (4) , for the figures " 41" , the figures " 54" shall be substituted;
(iii ) in serial number 27 , in column (4) , for the figure "3 ", the figure "4" shall be substituted ;
(iv ) in serial number 38, in column (4) , for the figure " 3 " , the figure " 5" shall be substituted;
(v) in serial number 41, in column (4) , for the figure "3 " , the figure " 5" shall be substituted;
(vi ) in serial number 46 , in column (4) , for the figure " 5" , the figure " 7 " shall be substituted;
(vii ) after serial number 49 and the entries relating thereto , the following shall be inserted , namely: ---
(2)
(3)
(4) (1)
"50. Kerosene
3
Atthe point of first sale in the Union territory
do.
3 51. Soaps ( including soap flakes , soap powders , detergent powders and liquids and metal polishing bars)
6
do.
52. Steel furniture
do.
3 53. Timber
do.
4 54. Bricks
do.
3 55. Articles made of stainless steel
6
do.
56. Pile carpets
6
do.
57. Ceramic and mosaic tiles , glazed floor and wall tiles
do.
10" ;
58. Molasses
(c) in the Third Schedule,-
(i) items 3 , 17 , 51 and 52 and the entries relating thereto shall be omitted;
(ii) in item 33 , for the words " Chillies , chilly-powder , tamarind , turmeric " , the word " Turmeric" shall be substituted.
3. In the Pondicherry Motor Vehicles Taxation Act , 1967 , for Sche dule I and Schedule II , the following Schedules shall be substituted , and shall be deemed to have been substituted with effect from the 25th day of June, 1974, namely: -
" SCHEDULE I
Amend- ment of Pondi. cherry Act5 of 1967.
[See section 3 ( 2 ) ]
Class of vehicles
Quarterly tax
(1)
(2)
Rs . P.
1. Motor cycles (including motor scooters and cycles with attach- ment for propelling the same by mechanical power) not excee- ding 408 kgs . in weight, unladen :
(a) Bicycles below 31 horse-power if not used for drawing a trailer or side- car .
9.00 THE GAZETTE OF INDIA EXTRAORDINARY
7
SEC. 1 ]
(1)
(2)
Rs . P.
12'00
(b) Bicycles below 34 horse -power if used for drawing a trailer or side-car and bicycles of and above 3 horse -power whether used for drawing a trailer or side - car or not .
12.00
(c) Tricycles .
7.50
2. Invalid carriages .
3. Goods vehicles:
(i ) Vehicles-
(a) Vehicles not exceeding 1,000 kgs . in weight, laden .
50.00
(b) Vehicles exceeding 1,000 kgs . but not exceeding 2,000
kgs . in weight, laden .
150.00
225.00
(c) Vehicles exceeding 2,000 kgs . but not exceeding 3,000 kgs . in weight, laden.
300.00
(d) Vehicles exceeding 3,000 kgs . but not exceeding 4,000 kgs . in weight, laden.
(e) Vehicles exceeding 4,000 kgs . but not exceeding 5,500 kgs . in weight, laden .
450.00
600.00
(f) Vehicles exceeding 5,500 kgs . but not exceeding 7,000 kgs. in weight, laden.
700.00
(g) Vehicles exceeding 7,000 kgs . but not exceeding 9,000 kgs . in weight, laden.
800.00
(h) Vehicles exceeding 9,000 kgs . but not exceeding 10,500 kgs . in weight, laden .
( 1 ) Vehicles exceeding 10,500 kgs . but not exceeding 12,000 kgs. in weight, laden,
900.00
(j ) Vehicles exceeding 12,000 kgs . but not excecding 13,000 kgs. in weight, laden .
975.00
(k) Vehicles exceeding 13,000 kgs . but not exceeding 14,000 kgs . in weight, laden .
1,050.00
(1 ) Vehicles exceeding 14,000 kgs . but not exceeding 15,000 kgs . in weight, laden .
1,125.00
(m) Vehicles exceeding 15,000 kgs .
1,125.00
plusRs . 25 for every 250 kgs . ofweight orpart thereof in excess of 15,000 kgs
(ii) Trailers , used for carrying goods other than trailers falling under items 6 and 7 of this Schedule :
(a) Vehicles not exceeding 1,000 kgs . in weight , laden .
35.00
(b) Vehicles exceeding 1,000 kgs . but not exceeding 2,000 kgs . in weight, laden .
90.00
(c) Vehicles exceeding 2,000 kgs . but not exceeding 3,000 kgs . in weight, laden .
135.00
180.00
(d) Vehicles exceeding 3,000 kgs . but not exceeding 4,000 kgs . in weight, laden.
8
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II
(2)
Rs . P.
(e) Vehicles exceeding 4,000 kgs . but not excceding 5,500 kgs . in weight , laden .
270.00
(f) Vehicles exceeding 5,500 kgs . but not exceeding 7,000 kgs . in weight, laden .
360.00
(g) Vehicles exceeding 7,000 kgs . but not exceeding 9,000 kgs . in weight, laden.
420.00
480.00 (h) Vehicles exceeding 9,000 kgs . but not exceeding 10,500 gs in weight, laden.
540.00 (i) Vehicles exceeding 10,500 kgs . but not exceeding 12,000 kgs . in weight, laden .
600.00 (j ) Vehicles exceeding 12,000 kgs . but not exceeding 13,000 kgs . in weight, laden .
690.00 (k) Vehicles exceeding 13,000 kgs . but not exceeding 14,000 kgs . in weight, laden .
800.00 (1) Vehicles exceeding 14,000 kgs . but not exceeding 15,000 kgs . in weight, laden .
(m) Vehicles exceeding 15,000 kgs .
800.00 plus Rs . 20 for every 250 kgs . of weight or part thereof in excess of 15,000 kgs .
4.Motor vehicles plying for hire and used for the transport of pas- sengers and in respect of which permits have been issued under theMotor Vehicles Act, 1939 ( Central Act 4 of 1939 ):
(i) Vehicles permitted to carry in all-
30.00 (a) Not more than three persons .
75.00 (b) More than three persons but not more than five persons (other than the driver) .
(ii) ( a) Vehicles permitted to ply as stage carriages and to carry more than six persons ( other than the driver ) and plying ex- clusively within the limits of an urban area-
65.00 (i) For every seated passenger (other than the driver and conductor) which the vehicle is permitted to carry.
20.00 (ii) For every passenger ( other than a seated passenger , dri- ver or the conductor) which the vehicle is permitted to carry.
Explanation. "Urban area " means those areas declared as such under rule 4.13 of the Delhi Motor Vehicles Rules , 1940 as made applicable to the Union territory of Pondicherry and includes the distances covered through enclaves of other States , if any , lying in between these areas on a particular route, if the aggregate distance covered through such enclaves on a parti- cular route does not exceed 16 kms .
(b) Vehicles permitted to ply as stage carriages and to carry more than 6 persons (excluding the driver) and plying exclusively within the limits of this territory-
75.00 For every seated passenger (other than the driver and conductor) which the vehicle is permitted to carry .
THE GAZETTE OF INDIA EXTRAORDINARY
SEC. 1 ]
9
(2)
Rs. P.
Explanation. " Limits of this territory " includes the distances co- vered in the enclaves of other States , if any , lying in between diffe- rent communes of this territory , if such distances covered in the enclaves in the aggregate on a particular route do not exceed 16 kms .
(c) Vehicles permitted to ply as stage carriages and to carry more than 6 persons ( excluding the driver) and plying partly in other of Pondicherry on routes partly lying in this territory and States with which the Union territory has entered, for the time being , into an agreement for the levy of single point tax-
For every seated passenger (other than the driver and conductor) which the vehicle is permitted to carry-
(i) When the total distance of the route does not exceed 60 kms .
90.00
(ii) When the total distance of the route exceeds 60 kms . 105.00
( iii) Express stage carriages .
115.00
Note , These will also include routes , the termini of which within the limits of this territory but the intervening distances of the enclaves of other States in the aggregate exceed 16 kms . lie
(d) Vehicles permitted to ply as stage carriages to carry more than 6 persons (other than driver) and belonging to other States and plying in the limits of this territory in pursuance of an agreement for the levy of single point not tax-
60.00
For every seated passenger ( other than conductor) . a driver and
The tax payable in respect of a reserve stage carriage or a spare bus shall be three- fourths of the maximum rates payable per passen- ger for any of the regular stage carriages of the permit holder .
( iii) Vehicles permitted to ply only as a contract carriage (not being stage carriage plying as a contract carriage) and to carry more than five persons (other than the driver)-
For every person (other than a driver) which the vehicle is permitted to carry .
70.00
5. Motor vehicles not themselves constructed to carry any load (other than water, fuel , accumulators) and other equipment used for the purpose of propulsion , loose tools and loose equipment, used for haulage only-
100.00
(a) Weighing not more than 2,500 kgs . , unladen .
(b) Weighing more than 2,500 kgs ,. unladen.
140.00
6. Fire engines , fire tenders and road water sprinklers-
20.00
(a) Not exceeding 1,000 kgs . in weight, laden .
(b) Exceeding 1,000 kgs . but not exceeding 1,500 kgs . in weight, laden .
30.00
(c) Exceeding 1,500 kgs . but not exceeding 2,000 kgs . in weight, laden.
40.00 THE GAZETTE OF INDIA EXTRAORDINARY
[PART 11-
10
(1)
(2)
Rs . P.
(d) Exceeding 2,000 kgs . but not exceeding 3,000 kgs . in weight, laden .
50.00
(e) Exceeding 3,000 kgs . but not exceeding 4,000 kgs . in weight, laden.
00.09
75.00
(f) Exceeding 4,000 kgs . but not exceeding 5,500 kgs . in weight, laden.
90.00
(g) Exceeding 5,500 kgs . but not exceeding 7,500 kgs . in weight, laden .
110.00
(h) Exceeding 7,500 kgs . but not exceeding 9,000 kgs . in weight, laden.
120.00
(i) Exceeding 9,000 kgs . in weight, laden .
(j ) Additional tax payable in respect of such vehicles used for drawing trailers including fire engine trailer pumps-
(i) For each trailer not exceeding 1,000 kgs . in weight , laden.
15.00
20.00
(ii) For each trailer exceeding 1,000 kgs . but not ex- ceeding 1,500 kgs . in weight, laden .
25.00
(iii) For each trailer exceeding 1,500 kgs . but not excee- ding 2,000 Kgs . in weight , laden .
(iv) For each trailer exceeding 2,000 kgs . in weight, laden.
40.00:
Provided that two or more vehicles shall not be charge- able under this clause in respect of the same trailer .
7. Motor vehicles other than those liable to tax under the fore- going provisions of this Schedule-
26.00
(a) Weighing not more than 700 kgs . , unladen .
35.00
(b) Weighing more than 700 kgs . but not more than 1,500 kgs., unladen.
44.00
(c) Weighing more than 1,500 kgs . but not more than 2,000 kgs. , unladen.
53.00
(d) Weighing more than 2,000 kgs . but not more than 3,000 kgs.,unladen.
65.00
(e) Weighing more than 3,000 kgs ,. uniaden.
(f) Additional tax payable in respect of such vehicles used for drawing trailers-
12.00
(i ) For each trailer not exceeding 1 Tonne in weight, unladen.
24.00:
(ii) For each trailer exceeding I Tonne in weight, unladen .
Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer .
THE GAZETTE OF INDIA EXTRAORDINARY
II SEC, 11
SCHEDULE II
[See section 4( 1) ( c) ]
Rate of taxes
Class of vehicles
For a period not exceeding seven days
For a period exceeding but not seven days exceeding thirty days
(3)
(2)
(1)
Rs . P. Rs . P.
2.00
6.00 1. Motor cycles , whether used for drawing a trailer or side car or not, including motor scooters and cycles with attachment for propelling the same by mechani- cal power.
3.75 2. Invalid carriages .
1.25
3. Goods vehicles :
(1) Vehicles-
(a) Vehicles not exceeding 1,000 kgs . in weight, laden.
9.00 25.00
20.00 60.00 (b) Vehicles exceeding 1,000 kgs . but not excee- ding 2,000 kgs . in weight, laden .
30.00 90.00 (c) Vehicles exceeding 2,000 kgs . but not excee- ding 3,000 kgs . in weight, laden .
120.00
40.00
(d) Vehicles exceeding 3,000 kgs . but not excee- ding 4,000 kgs . in weight, laden .
180.00
55.00
(e) Vehicles exceeding 4,000 kgs . but not excee- ding 5,500 kgs . in weight, laden .
240.00
65.00
(f) Vehicles exceeding 5,500 kgs . but not excee- ding 7,000 kgs . in weight , laden .
280.00
90.00
(g) Vehicles exceeding 7,000 kgs . but not excee- ding 9,000 kgs . in weight , laden .
110.00 350.00 (h) Vehicles exceeding 9,000 kgs . but not excee- ding 10,500 kgs . in weight, laden .
140.00 420.00 (i ) Vehicles exceeding 10,500 kgs . but not exceе- ding 12,000 kgs . in weight, laden .
160.00 450.00 ding 13,000 kgs . i (j ) Vehicles exceeding 12,000 kgs . but not excee 13,000 kgs . in weight, laden.
500.00
170.00
(k) Vehicles exceeding 13,000 kgs . but not exceeding 14,000 kgs . in weight, laden.
190.00 550.00 (1) Vehicles exceeding 14,000 kgs. but not exceeding 15,0015,000 kgs . in w inweight, laden.
200.00 600.00 (m) Vehicles exceeding 15,000 kgs .
THE GAZETTE OF INDIA EXTRAORDINARY
J2
[PART II-
(1)
(2)
(3)
Rs .
Rs . P.
(2) Trailers used for carrying goods other than trailers falling under items 6 and 7 of Schedule I-
20.00
7.00
(a) For each trailer not exceeding 1,000 kgs . in weight, laden.
45.00
15.00
(b) For each trailer exceeding 1,000 kgs . but not exceeding 2,000 kgs . in weight , laden.
(c) For each trailer exceeding 2,000 kgs . but not exceeding 3,000 kgs . in weight , laden .
65.00
25.00
80.00
30.00
(d) For each trailer exceeding 3,000 kgs . but not exceeding 4,000 kgs . in weight, laden .
110.00 (e) For each trailer exceeding 4,000 kgs . but not exceeding 5,500 kgs . in weight, laden.
40.00
(f) For each trailer exceeding 5,500 kgs . but not exceeding 7,000 kgs . in weight , laden .
170.00
50.00
185.00 (g) For cach trailer exceeding 7,000 kgs . but not exceeding 9,000 kgs . in weight , laden .
65.00
80.00
(h) For each trailer exceeding 9,000 kgs . but not exceeding 10,500 kgs . in weight , laden.
235.00
285.00 (i ) For each trailer exceeding 10,500 kgs . but not exceeding 12,000 kgs . in weight, laden .
95.00
110.00 320.00 (j ) For each trailer exceeding 12,000 kgs . but not exceeding 13,000 kgs . in weight , laden .
120.00
(k) For each trailer exceeding 13,000 kgs . but not exceeding 14,000 kgs . in weight, laden.
350.00
(1) For each trailer exceeding 14,000 kgs . but not exceeding 15,000 kgs . in weight, laden .
130.00 370.00
(m) For each trailer exceeding 15,000 kgs . in weight , laden.
390.00
140.00
4. Motor vehicles plying for hire used for the transport of passengers-
6.00 20.00 (a) Vehicles in respect of which permits have been issued under the Motor Vehicles Act, 1939 to carry not more than three passengers (other than the driver) .
13.50 40.00 (b) Vehicles in respect of which permits have been issued under the Motor Vehicles Act , 1939 , to carry more than three persons (other than the driver) but not more than five persons (other than the driver) for every person (other than the driver) which the vehicle is permitted to cry .
60.00 (c) Vehicles permitted to ply as stage carriages and to carry more than six persons (other than the driver) for every person (other than the driver and the conductor) which the vehicle is per- mitted to carry .
15.00 SEC . 1 ]
THE GAZETTE OF INDIA EXTRAORDINARY
13
(1)
(2)
(3)
Rs . P. Rs . P.
10.00
(d) Vehicles permitted to ply solely as contract carriages (not being stage carriages plying as contract carriages ) and to carry more than five persons (other than the driver) for every person (other than the driver) which the vehicle is per- mitted to carry.
30.00
5. Motor vehicles other than those liable to tax under the foregoing provisions of the Schedule
12.00
3.50
(a) Weighing not more than 700 kgs . , unladen .
5.50 17.00 (b) Weighing more than 700 kgs . but not more than 2,200 kgs . , unladen .
7.50 23.00 (c) Weighing more than 2,200 kgs . , unladen .
(d) Additional tax payable in respect of such vehicles used for drawing trailers
2.00
3.00 (i) For each trailer not exceeding I Tonne in weight, unladen .
10.00
4.00
( ii) For each trailer exceeding I Tonne in weight, unladen .
Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer . '
Validation of levy, collection, etc. , of taxes on motor vehicles.
5 of 1967
4. Notwithstanding anything contained in any judgment , decree or order of any court, all taxes levied or collected or purporting to have been levied or collected in pursuance of notification No. 14 , dated 25th June , 1974 of the Government of Pondicherry [ Home ( Transport ) Department ] issued under sub- section ( 1) of section 20 of the Pondicherry Motor Vehicles Taxation Act, 1967 , shall , for all purposes , be deemed to be , and to have always been, validly levied or collected and accordingly-
(a) all acts, proceedings or things done or taken by the Govern- ment or by any officer of Government or by any other authority in connection with the levy or collection of such taxes shall , for all pur- poses , be deemed to have been, and to have always been, done or taken in accordance with law;
(b) no suit or other proceeding shall be maintained or continued in any court against the Government or any person or authority whatsoever for the refund of any taxes so collected ; and
(c) no court shall enforce any decree or order directing the refund of any taxes so collected.
FAKHRUDDIN ALI AHMED ,
President .
K. K. SUNDARAM,
Secy. to the Govt . of India .
PRINTED BY THE MANAGER , GOVERNMENT OF INDIA PRESS , MINTO ROAD , NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS DELHI 1975