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| 1 | 2 | 3 | 4 |
| 243 | 63 | 50 | 45 |
| 228 | 61 | 49 | 41 |
| 216 | 55 | 44 | 37 |
| 210 | 54 | 43 | 36 |
| 206 | 53 | 42 | 35 |
| 205 | 53 | 42 | 35 |
| 203 | 53 | 42 | 35 |
| 204 | 53 | 42 | 35 |
| 190 | 48 | 38 | 32 |
| 180 | 40 | 32 | 27 |
| 179 | 38 | 30 | 25 |
| 176 | 37 | 30 | 25 |
| 167 | 33 | 26 | 22 |
| 166 | 33 | 26 | 22 |
| 165 | 33 | 26 | 22 |
| 163 | 32 | 26 | 21 |
| 143 | 28 | 22 | 19 |
| 142 | 25 | 20 | 17 |
| 1 | 2 | 3 | 4 | 5 | 6 |
| 1 | ... 6% | ... 6% | |||
| - | (4) | (5) | |||
| 1 | 95 % | 95 % | |||
| 2 | 90 % | 90 % | |||
| 3 | 85 % | 85 % | |||
| 4 | 80 % | 80 % | |||
| 5 | 75 % | 75 % | |||
| 6 | 70 % | 70 % | |||
| 7 | 65 % | 65 % | |||
| 8 | 60 % | 60 % | |||
| 9 | 55 % | 55 % | |||
| 10 | 50 % | 50 % | |||
| 11 | 50 % | 50 % | |||
| 12 | 50 % | 50 % | |||
| 13 | 50 % | 50 % | |||
| 14 | 50 % | 50 % | |||
| 15 | 50 % | 50 % |
| 1 | 2 | 3 | 4 |
| 1 | 92 | 92 | |
| 2 | 85 | 85 | |
| 3 | 78 | 78 | |
| 4 | 71 | 71 | |
| 5 | 64 | 64 | |
| 6 | 57 | 57 | |
| 7 | 49 | 49 | |
| 8 | 41 | 41 | |
| 9 | 33 | 33 | |
| 10 | 25 | 25 | |
| 11 | 17 | 17 | |
| 12 | 9 | 9 | |
| 13 | |||
| 14 | |||
| 15 | |||
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| () | 33 | . 650 | . 820 | . 975 | - | |||
| , | - | - | - | . 1250 | ||||
| 5 | ||||||||
| 6 |
| 1 | 200.00 | ||
| 2 | 300.00 | ||
| 3 | 400.00 | ||
,12 (
JHARKHAND MOTOR VEHICLE TAXATION (AMENDMENT) ACT, 2018
(JHARKHAND ACT, 03, 2019)
An Act to amend Jharkhand Motor Vehicle Taxation Act, 2001
Be it enacted by the legislature of the State of Jharkhand in the Sixty Nineth (69th) year of the republic as follows:-
1. Short little, extent and commencement:-
a) This Act shall be called Jharkhand Motor vehicle Taxation (Amendment) Act, 2018.
b) It shall extend to the whole of the state of Jharkhand.
c) It shall come into force with immediate effect.
2. Sub - section 2 (h) of section 2 of Jharkhand Motor Vehicles Taxation Act, 2001 shall be
replaced as follows:-
" Personalized vehicle means all two wheelers (Moped, Scooter, Scooty, Motorcycle etc.) and four wheelers such as motor car, Omni Bus or station wagon, having Two (2) seats to Twelve (12) seating capacity including driver which are solely used for personal purposes" 3. A new sub- section 5 (5) shall be inserted in section 5 of the Jharkhand Motor Vehicles Taxation Act, 2001 as follows:-
13 (" Every owner of the transport vehicles, being more than 12 years old and personalized vehicles being more then 15 years old shall be liable to pay " GREEN TAX" at the rate of 10% on the total payable tax."
4. Omission of section 5 (2) of the Jharkhand Motor Vehicles Taxation Act., 2001.
" Sub- Section 5 (2) and specified schedule -II shall deemed to be omitted.
5. Sub- Section 5 (6) in section 5 of the Jharkhand Motor Vehicles Taxation Act, 2001 shall
be inserted.
Section 5(6):- A rebate at the rate of 25% of total liable tax shall be permissible to all the vehicles which comes under the definition of "Battery operated vehicles under Central Motor Vehicles Rule 1989".
6. Replacement of schedule specified under section 6 of Jharkhand Motor Vehicles
Taxation Act, 2001.
"Schedule- III specified under section 6 of the Jharkhand Motor vehicles Taxation Act, 2001 for payment of tax shall be replaced by new specified schedule-III."
7. Replacement of schedule and Provision of section 7 of Jharkhand Motor Vehicles
Taxation Act. 2001.
The specified schedule -1 part (A) under sub- section (1) of Section(7) of Jharkhand Motor vehicles taxation Act. 2001 shall be replaced by new specified schedule 1 part (A) "Provided that in case of non-payment of one time - tax within 7 days from the date of commencement of this act or in case of belated payment of one time tax, a simple interest at the rate of 2% per month on due tax shall be charged."
8. Replacement of schedule specified under Section (7) of Jharkhand Motor Vehicles
Taxation Act.- 2001.
The Specified schedule-1 Para- B under sub-section (2) of section 7 of Jharkhand Motor vehicle taxation act, 2001 shall be replaced by a new schedule 1 part (B)
9. The Proviso of section 7 (3) of Jharkhand Motor Vehicles Taxation Act, 2001 shall be
replaced as follows:-
"Provided that for every transport vehicle (excluding goods carriage and motor cab), Motor vehicle tax will be calculated on the basis of number of seats excluding driver and conductor as mentioned in column 2,3 and 4 of table given below on the criteria of wheel base :-
14 (a) Table for seats in respect of nature of vehicles according to wheel base
| Wheel Base (In inch) | Ordinary Bus | Semi Deluxe Bus | AC Deluxe Bus |
| 1 | 2 | 3 | 4 |
| 243 | 63 | 50 | 45 |
| 228 | 61 | 49 | 41 |
| 216 | 55 | 44 | 37 |
| 210 | 54 | 43 | 36 |
| 206 | 53 | 42 | 36 |
| 205 | 53 | 42 | 35 |
| 203 | 53 | 42 | 35 |
| 204 | 53 | 42 | 35 |
| 190 | 48 | 38 | 32 |
| 180 | 40 | 32 | 27 |
| 179 | 38 | 30 | 25 |
| 176 | 37 | 30 | 25 |
| 167 | 33 | 26 | 22 |
| 166 | 33 | 26 | 22 |
| 165 | 33 | 26 | 22 |
| 163 | 32 | 26 | 21 |
| 163 | 28 | 22 | 19 |
| 142 | 25 | 20 | 17 |
b) In case of motor vehicles, manufactured by company, the tax shall be calculated on the basis of approved seats by authorized agencies as per Rule - 126 of central motor vehicles rules, 1989.
10. Amendment in proviso of sub- section 4 of section 7 of Jharkhand Motor Vehicles
Taxation Act, 2001.
"Tax for temporary registration, mentioned under provision of section 7(4), is being replaced by Rs. 100/- (One Hundred) and 400/- (Four Hundred) in place of Rs. 50/- and Rs. 100/-"
11. Sub Section (5) along with its provision of section 7 of Jharkhand Motor Vehicles
Taxation Act, 2001 shall be replaced as follows:-
"The Government may, by notification from time to time, direct that a temporary tax token may be issued in respect of Transport vehicle registered in other state plying temporarily in this State on payment of tax as per rate of tax specified in the said notification."
12. Sub- Section -7 in section 7 of Jharkhand Motor Vehicles Taxation Act, 2001 shall be
inserted as follows:-
15 (" Sub section -"7" - Life Time tax at the time of registration shall be levied at the rate of 4% (Four Percent) of the cost of the tractor excluding GST, Provided that one time- Tax at the time of Registration of Trailer of a tractor shall be liable to pay Rs. 5,000/- (Rupees Five Thousand)."
13. The following proviso shall be inserted in sub- section 1 of section 9 of Jharkhand Motor
Vehicles Taxation Act, 2001:-
"Provided that the computerized Token issued under - "E- payment scheme launched by the State Government for the payment of road tax paid by the owner of the vehicle in proper manner through debit card/ credit card/ internet banking etc. shall be treated as a valid Tax- Token under the Act, Signature of the taxiing officer shall not be required on such tax token. Similarly tax token issued through "VAHAN" software shall not require the signature of the taxing officer"
14. In the Jharkhand Motor Vehicles Taxation Act, 2001 the following provision shall be
inserted in section 12, namely:-
" Provided that in case of outstanding amount arrears of tax and penalty Rs. 50,000/- (Fifty Thousand) for goods and passenger vehicles Rs. 10,000/- (Ten Thousand) for three wheelers and Rs. 25000/- (Rs. Twenty Five Thousand ) for light motor vehicles an authority not below the rank of Transport commissioner or an officer authorized by him may order to accept such outstanding amount with current tax in monthly installment, preferably within two months after receipt of application which shall not in any case be more than four installments and in such case a provisional tax token may be issued by the taxing authority".
16 (SCHEDULE-1,
Part- "A'
Rate chart of one-time tax for personalized vehicles
(See Sub-section (i) of section 5 & 7)
| Clause | Sl.No. | Stages of Registration | Class of Motor Vehicles | ||
| Two wheeler motor vehicle | Personalized four wheeler motor vehicle (2 to 12 seating capacity) | Additional Tax under Clause A & B Column No. 5 | |||
| 1 | 2 | 3 | 4 | 5 | 6 |
| A | Up to one year of age at the time of registration or first registration | One time tax at the rate of 6% of cost of vehicle excluding GST | One time tax at the rate of 6% of cost of vehicle excluding GST | (i) Extra Additional tax at the rate of 3% shall be levied on payable one-time tax under clause A & B Column No.-5 provided the owner of such vehicle already owns a personalized vehicle in his/her name. (ii) Extra Additional tax at the rate of 3% on the cost of the vehicle exceeding Rs.15 lacs excluding GST shall be levied on payable one-time tax under clause A & B Column no.-5 provided the owner of such vehicle does not possess any other personalized vehicle in his/her name prior to it. | |
| B | If the Motor vehicle is already registered and its age from the first registration is | Percentage of one time tax levied under clause A Column (4) | Percentage of one Time tax Levied under clause A column (5) | ||
| 1 | More than one year but not more than two years | 95% | 95% | ||
| 2 | More than two year but not more than three years | 90% | 90% | ||
| 3 | More than three year but not more than four years | 85% | 85% | ||
| 4 | More than four year but not more than Five years | 80% | 80% | ||
| 5 | More than Five year but not more than Six years | 75% | 75% | ||
| 6 | More than Six year but not more than Seven years | 70% | 70% | ||
| 7 | More than Seven year but not more than Eight years | 65% | 65% | ||
| 8 | More than Eight year but not more than Nine years | 60% | 60% | ||
| 9 | More than Nine year but not more than Ten years | 55% | 55% | ||
| 10 | More than Ten year but not more than Eleven years | 50% | 50% | ||
| 11 | More than Eleven year but not more than Twelve years | 50% | 50% | ||
| 12 | More than Twelve year but not more than Thirteen years | 50% | 50% | ||
| 13 | More than Thirteen year but not more than Fourteen years | 50% | 50% | ||
| 14 | More than Fourteen year but not more than Fifteen years | 50% | 50% | ||
| 15 | More then Fifteen years | 50% | 50% |
18 (
SCHEDULE-1,
Part- "B'
Rate chart for refund of one-time tax for personalized vehicles
(See Sub-section (2) of section 7)
| Sl.No. | Scale of refund | Class of Motor Vehicles | |
| Two wheeler motor vehicle Personalized | four wheeler motor vehicle (2 to 12 seating capacity) | ||
| 1 | 2 | 3 | 4 |
| If after registration certificate of registration of the vehicle on its exit from the State takes place | Refund of the tax paid as a percentage of one-time tax levied under schedule -1 part A | Refund of the tax paid as a percentage of one-time tax levied under schedule- 1 Part- A | |
| 1. | Within one year | 92% | 92% |
| 2. | After one year but within two years | 85% | 85% |
| 3. | After two year but within three years | 78% | 78% |
| 4. | After three year but within four years | 71% | 71% |
| 5. | After four year but within five years | 64% | 64% |
| 6. | After five year but within six years | 57% | 57% |
| 7. | After six year but within seven years | 49% | 49% |
| 8. | After seven year but within Eight years | 41% | 41% |
| 9. | After Eight year but within Nine years | 33% | 33% |
| 10. | After Nine year but within Ten years | 25% | 25% |
| 11. | After Ten year but within Eleven years | 17% | 17% |
| 12. | After Eleven year but within Twelve years | 9% | 9% |
| 13. | After Twelve year but within Thirteen years | NIL | NIL |
| 14. | After Thirteen year but within Fourteen years | NIL | NIL |
| 15. | After Fourteen years | NIL | NIL |
( 19
SCHEDULE-1
Part- "C"
Rate chart of Motor Vehicles
(See Sub-section (1) of section 5)
| Sl. No. | Class of Vehicle | Annual rate of tax on motor vehicles | ||
| 1 | Carriage for disabled persons | Nil | ||
| 2 | Goods carriage excluding Trailers - | |||
| a) | Upto 1000 Kgs registered laden weight capacity | i) | One time tax of Rs. 9000/- at the time of registration in the State for 10 year from the date of first registrations shall be levied on goods vehicles upto 1000 kg of weight capacity Provided that one time tax payable by such vehicles already registered shall be calculated after deduction of the tax amount already paid earlier Provided further that no one time tax shall be payable if the vehicle had already paid more than Rs. 9000/- as taxes | |
| ii) | For goods vehicles more than 10 years old one time tax of Rs. 9,000/- shall be levied for a period of every five years thereafter shall be levied. Provided that one time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after 10 years period or 15 years which ever may be applicable Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs. 9000/- as taxes. | |||
| b) | Exceeding 1000 kgs but not exceeding 3000 kgs of registered laden weight capacity | i) | One time tax of Rs. 7500/- per ton or part thereof at the time of registration for a period of 10 years from the date of first registration in the State shall be levied on goods vehicles upto 1001 to 3000 Kgs weight capacity. Provided that one time tax payable by such vehicle already registered earlier shall be calculated after deducting the tax amount already paid. | |
| ii) | For vehicle more than 10 years old one time tax of Rs. 7500/- per ton or part thereof for a period of every five years thereafter shall be levied. Provided that one time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after 10 years or 15 years period which ever may be applicable. Provided further that no one time tax shall be payable if the vehicles has already paid more than Rs. 7500/- per ton or part thereof as taxes. | |||
| c) | Exceeding 3000 kg registered laden weight capacity | Rs. 800/- per ton or part thereof yearly. |
| 3 | a) | Motor Cab and Omni Bus | One Time tax at the rate of 7% of the cost of taxi, motor cab, maxi cab excluding GST shall be levied for 12 years and 40% of one time tax plus 10% green tax shall be levied for further 5 years. Provided that one time tax payable by such vehicles shall be calculated after deducting the tax amount already paid as per SCHEDULE-1 | |||||||
| b) | Three Wheeler vehicle | a) | Seating Capacity not more than 4 seats excluding driver :- One Time tax Rs- 9000/- for newly registered vehicles shall be levied for 15 years. OR One time tax of Rs. 6000/- on all three wheelers up to one year age at the time of first registration shall be levied for a period of 10 years from the date of registration in the State. OR One time tax of Rs. 6000/- (Six Thousand) on more than 10 years old three wheelers vehicles shall be levied for further five years. | |||||||
| b) | Seating capacity up to 7 seats excluding the driver :- One time tax of Rs. 13500/- (Rs. Thirteen Thousand Five Hundred) on newly registered three wheelers vehicles shall be levied for 15 years. OR One Time Tax of Rs- 9000/- (Nine Thousand) on all the three wheelers Vehicles up to one year of age at the time of registration shall be levied from the date of first registration in the State for 10 years. OR One time tax of Rs. 9000/- (Nine Thousand) on more than 10 years old three wheelers vehicles shall be levied for further five years. | |||||||||
| 4. Passenger Transport Vehicles | ||||||||||
| 1 | Passenger Transport Vehicles (Excluding driver and conductor) other than goods vehicles, Motor Cab and Maxi Cab | Annual rate of Tax (Ordinary bus) | Annual rate of Tax (Semi Deluxe Bus) | Annual rate of Tax (Deluxe) | Annual rate of Tax of (Volvo Mercedes and equivalent) | |||||
| (a) | Seating Capacity not less than 13 persons and not more than 26 persons | Rs. 500/- per seat | Rs. 625/- Per Seat | Rs. 735/- Per Seat | - | |||||
| (b) | Seating capacity not less than 27 persons and not more than 32 persons | Rs. 550/- Per Seat | Rs. 700/- Per Seat | Rs. 810/- Per Seat | - | |||||
| (c) | Seating capacity not less than 33 persons or more | Rs. 650/- Per Seat | Rs. 820/- Per Seat | Rs. 975/- Per Seat | - | |||||
| (d) | Volvo, Mercedes and equivalent buses | - | - | - | Rs. 1250/- Per Seat |
( 21
| 5 | Crane, Poklane and Mechanical digging vehicles (Shoval in front and hand digging device in rear side or otherwise installed working machine) generally known as J.C.B., Boaring Machine or digging Machine/vehicles, built by other manufacturers. | One time tax at the rate of 7% of the cost of the vehicle excluding GST shall be levied for 12 years. For further five years 40% of one-time tax plus 10% green tax shall be levied. |
| 6 | Trailer (Other than tractor-Trailer)- More than 5000 kgs registered laden weight capacity. | One time tax at the rate of 7% of the cost of the trailer excluding GST shall be levied. For further 5 years 40% of one- time tax plus 10 % green tax shall be levied. |
SCHEDULE – III
Rate Chart of Tax Payable by the dealer or Manufacturer.
| S l.No. | Description of vehicles in possession under a dealer or manufacturer | Annual Tax per vehicle under a dealer or manufacturer | |
| 1 | Two Wheeler | 200/- | Two Hundred Per Vehicle |
| 2 | Other vehicles | 300/- | Three Hundred Per Vehicle |
| 3 | Chassis and Heavy Motor Vehicles | 400/- | Four Hundred Per Vehicle |
,
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