L. A. BILL No. XXIV OF 2025.
A BILL
FURTHER TO AMEND THE MAHARASHTRA
MOTOR VEHICLES TAX ACT.
WHEREAS it is expedient further to amend the Maharashtra Motor
Vehicles Tax Act, for the purposes hereinafter appearing; it is hereby enacted
in the Seventy-sixth Year of the Republic of India as follows :-
1. (1) This Act may be called the Maharashtra Motor Vehicles Tax
(Amendment) Act, 2025.
(2) It shall come into force on such date as the State Government may, by
notification in the Official Gazette, appoint.
LXV of
1958.
Short title and
commence-
ment.
RNI No. MAHBIL /2009/35530
महाराष्टट्रõ शासन राजपत्र
असाधारण भाग आठ
वर््ष ११, अंक ७(३)]
बुधवार, मार््च १९, २०२५/फाल्गुन २८, शके १९४६
[पृष््ठठे ६ किंमत : रुपये २३.००
असाधारण क्रमांक २३
प्राधिकृत प्रकाशन
महाराष्टट्र विधानमंडळाचे अधिनियम व राज्यपालांनी प्रख््ययापित केलेले अध्यादेश व केलेले
विनियम आणि विधि व न्याय विभागाकडून आलेली विधेयके (इंग्रजी अनुवाद).
In pursuance of clause (3) of article 348 of the Constitution of India, the following translation
in English of the Maharashtra Motor Vehicles Tax (Amendment) Bill, 2025, (L.A.Bill No. XXIV of
2025) Legislative Assembly on the 19th March 2025, is hereby published under the authority of the
Governor.
By order and in the name of the Governor of Maharashtra,
SATISH WAGHOLE,
Secretary (Legislation) to Government,
Law and Judiciary Department.
(१)
भाग आठ-२३–१
2
महाराष्ट्रõ शासन रा
असाधारण भाग आठ, मार्च १९, २०२५/फाल्गुन २८, शके १९
2. In section 3 of the Maharashtra Motor Vehicles Tax Act (hereinafter
referred to as “the principal Act”),—
(1) in sub-section (1C), in the proviso, for the words and figures “rupees
20 lakhs” the words “rupees thirty lakhs” shall be substituted;
(2) in sub-section (1D), in the second proviso, for the words and figures
“rupees 20 lakhs” the words “rupees thirty lakhs” shall be substituted;
(3) after sub-section (1F), the following sub-section shall be added,
namely :—
“(1G) Notwithstanding anything contained in sub-sections (1)
and (1E), there shall be levied and collected on all motor vehicles used
for construction such as cranes, compressor, projectors or excavator
and light goods vehicles carrying goods or materials, registered laden
weight of which does not exceed 7500 kilogram, in the State, a one time
tax for the lifetime of such vehicle, if registered on or after the date of
commencement of the Maharashtra Motor Vehicles Tax (Amendment)
Act, 2025, at the rates specified in the Sixth Schedule.”.
3. In section 4 of the principal Act, in sub-section (2),—
(1) for the word, figure and letter “or (1F)” the word, figures and letters
“, (1F) or (1G)” shall be substituted ;
(2) in clause (a), after the word, figure and letter “and (1F)” the word,
figure and letter “and in sub-section (1G)” shall be inserted.
4. In section 16 of the principal Act, in sub-section (1), in clause (c), in sub-
clause (iii), for the words, figure and letter “or, as the case may be, sub-section
(1F)” the words, figures and letters “, (1F) or, as the case may be, (1G)” shall
be substituted.
5. In the THIRD SCHEDULE appended to the principal Act, in PART I,
in column (2),—
(1) in entry (3),—
(a) in sub-entry (a), for the figure and words “ 7% of the cost
of vehicle” the figure and words “8% of the cost of vehicle” shall be
substituted ;
(b) in sub-entry (b), for the figure and words “ 8% of the cost
of vehicle” the figure and words “9% of the cost of vehicle” shall be
substituted ;
(c) in sub- entry (c), for the figure and words “ 9% of the cost of
vehicle” the figure and words “10% of the cost of vehicle” shall be
substituted ;
(2) after entry (3), in column (2), the following entry shall be added,
namely :—
“(4) Battery operated motor vehicle: 6% of the cost of vehicle, if the cost
of vehicle exceeds rupees 30 lakhs.”.
Amendment
of section 3 of
LXV of 1958.
LXV of
1958.
Mah. of
2025.
Amendment
of section 4 of
LXV of 1958.
Amendment
of section 16 of
LXV of 1958.
Amendment
of THIRD
SCHEDULE of
LXV of 1958.
महाराष्ट्रõ शासन रा
असाधारण भाग आठ, मार्च १९, २०२५/फाल्गुन २८, शके १९
3
6. After FIFTH SCHEDULE appended to the principal Act, the following
SCHEDULE shall be added, namely :—
“SIXTH SCHEDULE
(See section 3(1G))
Serial
No.
Description of Motor Vehicle
One time tax at the time of
registration
(1)
(2)
(3)
(1)
Any motor vehicle used for
constructions such as cranes,
c o m p r e s s o r s , p r o j e c t o r s o r
excavators.
7 per cent. of the cost of motor
vehicle.
(2)
Light goods vehicles carrying goods
or materials, the registered laden
weight of which does not exceed
7500 kilogram.
7 per cent. of the cost of motor
vehicle.”.
Addition
of SIXTH
SCHEDULE to
LXV of 1958.
भाग आठ-२३–२
4
महाराष्ट्रõ शासन रा
असाधारण भाग आठ, मार्च १९, २०२५/फाल्गुन २८, शके १९
STATEMENT OF OBJECTS AND REASONS
With a view to give effect to the proposals contained in the Budget Speech
for the year 2025-2026 regarding motor vehicle tax levied under the Maharashtra
Motor Vehicles Tax Act (LXV of 1958), the Government considers it expedient
to amend the said Act, as follows :—
(1) to increase the maximum limit of one time tax for motor cycles,
tricycles, motor car and omni bus, upto rupees thirty lakhs;
(2) to increase the rate of tax on Compressed Natural Gas or Liquified
Petrol Gas driven vehicles by one per cent.;
(3) to levy the tax on electric vehicles above rupees thirty lakhs at the
rate of six per cent. of the cost of vehicles;
(4) to levy one time tax at the time of registration on the vehicles used for
constructions such as cranes, compressors, projectors and excavators
at the rate of seven per cent. of the cost of vehicles;
(5) to levy one time tax on the vehicles used for carriage of goods or
materials the registered laden weight of which does not exceed 7500
kilogram at the rate of seven per cent. of the cost of vehicles.
(6) to make certain other consequential amendments.
2. The Bill seeks to achieve the above objectives.
Mumbai,
PRATAP SARNAIK,
Dated the 18th March 2025.
Minister for Transport.
महाराष्ट्रõ शासन रा
असाधारण भाग आठ, मार्च १९, २०२५/फाल्गुन २८, शके १९
5
MEMORANDUM REGARDING DELEGATED LEGISLATION
The Bill involves the following proposal for delegation of legislative power,
namely :—
Clause 1(2).–Under this clause, power is taken to the State Government
to appoint, by notification published in the Official Gazette, the date on which
the Act shall come into force.
2. The above-mentioned proposal for delegation of legislative power is of
a normal character.
6
महाराष्ट्रõ शासन रा
असाधारण भाग आठ, मार्च १९, २०२५/फाल्गुन २८, शके १९
FINANCIAL MEMORANDUM
The Bill proposes to amend section 3 and Third Schedule and to add new
Schedule in the Maharashtra Motor Vehicles Tax Act (LXV of 1958), so as to
give effect to the proposals contained in the Budget Speech for the financial year
2025-2026. There is no provision in the Bill which would involve the recurring
or non-recurring expenditure from the Consolidated Fund of the State on its
enactment as an Act of the State Legislature.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.