MAHARASHTRA ACT No. XXI OF 2025.
(First published, after having received the assent of the Governor in the
“Maharashtra Government Gazette”, on the 1st April 2025).
An Act 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
commencement.
महाराष्टट्रõ शासन राजपत्र
असाधारण भाग आठ
वर््ष ११, अंक १३(२)]
मंगळवार, एप्रिल १, २०२५/चैत्र ११, शके १९४७
[पृष्ठेे ३ किं�ंमत : रुपयेे २७.००
असाधारण क्रमांक ३३
प्राधिकृत प्रकाशन
महाराष्टट्र विधानमंडळाचे अधिनिय
म व राज््यपालांनी प्रख््ययापित केलेले अध््ययादेश व केलेले
विनिय
म आणि विधि व न््ययाय 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) Act, 2025 ( Mah. Act No. XXI of
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-३३–१
RNI No. MAHENG /2009/35528
2
महाराष्ट्रõ शासन रा
असाधारण भाग आठ, एप्रिल १,
२०२५/चैत्र ११, शके
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.XXI
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, एप्रिल १,
२०२५/चैत्र ११, शके
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.
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.