EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1286, CUTTACK, FRIDAY, JULY 27, 2018 / SRAVAN 5, 1940

COMMERCE & TRANSPORT (TRANSPORT) DEPARTMENT

NOTIFICATION

The 27th July, 2018

No. 5517–TRN-LC-MISC-0043/2018/T.— Whereas, the Odisha Motor Vehicle

Taxation Act, 1975 was amended vide Odisha Motor Vehicles Taxation (Amendment) Act,

2017 which came into force with effect from 21st November, 2017 i.e. from the date of

publication of the same in the Odisha Gazette.

And, whereas, under the said amended Act, One Time Tax of Two Wheelers and

Motor Car, Jeep, Private Service Vehicle and Educational Bus which is constructed or

adapted to carry more than twelve persons excluding driver, Omni Bus, Motor Car and

Maxi Cab has been enhanced from 5% to 6%, 8%, 10%, 12% and 20% depending upon

the cost of the vehicle i.e., six percentum for the cost of motor vehicle which does not

exceed five lakhs rupees; eight percentum for the cost of motor vehicle which exceeds five

lakhs rupees but does not exceed ten lakhs rupees; ten percentum for the cost of motor

vehicle which exceeds ten lakh rupees but does not exceed twenty lakhs rupees; twelve

percentum for the cost of motor vehicle which exceeds twenty lakhs rupees but does not

exceed forty lakhs rupees; and twenty percentum for the cost of motor vehicle which

exceeds forty lakhs rupees cost. But it is noticed that, after introduction of the aforesaid

new tax structure, the sale of luxurious vehicles have decreased because people are

preferring to buy those vehicle from neighboring states where one time tax in respect of

those vehicles are lower.

And, whereas, prior to amendment of OMVT (Amendment) Act, 2017, which came

into force from 21st November, 2017, the Stage Carriages were categorized in three

classes, i.e., Ordinary, Express and Deluxe. Accordingly, tax was fixed for the above

categories of Stage Carriages. Now-a-days, luxurious vehicles with air-conditioned and

sleeper berths are plying on the road with higher rate of fare but paying tax equivalent to

the tax meant for Deluxe Stage Carriages. Therefore, separate tax structure has been

imposed for those luxurious categories of Stage Carriages such as “air-conditioned

deluxe”, “air-conditioned sleeper” and “ fully built air conditioned sleeper” in the OMVT

(Amendment) Act, 2017 in the following manner under second proviso to Schedule-I of

the Act.

“The Additional Tax in respect of

(a) A Deluxe State Carriage shall be thirty percentum more than that of an Express

Stage Carriages;

(b) An Air-Conditioned Deluxe stage Carriage and Air-conditioned Sleeper Stage

Carriage shall be thirty percentum more than that of a Deluxe Stage Carriage;

and

more than that of a Deluxe Stage Carriage”.

Since, no separate tax structure was there for the aforesaid luxurious buses, the

present tax is a heavy burden for the Bus Owners’. Hence the Association put their

demand for reduction of additional tax of the said luxurious categories of vehicle.

And, whereas, Additional tax for all categories of contract carriage was Rs.1032/-

before the OMVT (Amendment) Act, 2017 come into effect. In the amended provision,

separate Additional tax has been prescribed for different categories of Contract Carriages

i.e; Rs.1900/- for standard Contract Carriage, Rs.2470/- for Deluxe Contract Carriage;

Rs.3458/- for Air-Conditioned Deluxe Contract Carriage and Air-Conditioned Deluxe

Sleeper Contract Carriage and Rs.3952/- for Fully Built Air Conditioned Sleeper Contract

Carriage. Due to such steep rise of Additional Tax, there is wide-spread resentment

among the Bus Owner’s Association.

And, whereas, previously, M.V. tax for every standing passenger in respect of

Stage-carriage was at a flat rate of Rs.152/- per annum. Since, the Bus Owners are

collecting fare of equal amount from standing passengers as that of sitting passengers, the

rate of tax and additional tax has been revised w.e.f. 21st November, 2017. As per the

amended provision, for every standing passenger, tax and additional tax shall be fifty

percentum of tax and additional tax payable for every sitting passenger, for which there is

resentment among Bus Owners.

Now, therefore, the State Government in considering the genuineness of the

demands of different Associations and in exercise of the powers conferred under Clause-

(ii) of Sub Section(1) of Section 15 of Odisha Motor Vehicle Taxation Act,1975 do hereby

reduce such taxes made under Schedule-I and Schedule-III of the said Act as follows:—

1. One-time tax for New Motor Cycle with or without attachment(at the time of its

first registration), as made under Schedule-III (Part - I) of the Act shall be collected as

follows:—

Sl.

No.

Cost of the motor cycle

Rate of Tax

Not exceeding five lakh

rupees

Six percentum of the cost of the

motor cycle.

Exceeding five lakh

rupees but not exceeding

ten lakh rupees.

Eight percentum of the cost of

motor cycle.

Exceeding ten lakh rupees

Ten percentum of the cost of the

motor cycle.

One-time tax for Motor Car, Jeep, Private Service Vehicle and Educational Buses which

is constructed or adapted to carry not more than twelve persons excluding driver, Omni

buses, Motor Cab and Maxi Cab(at the time of its first registration), as made under

Schedule-III (Part - II) of the Act shall be collected as follows:—

Sl.

No.

Cost of Motor Vehicle

Rate of Tax

Not exceeding five lakh

rupees

Six percentum of the cost of the

Motor Vehicle

Exceeding five lakh rupees

but not exceeding ten lakh

rupees

Eight percentum of the cost of

the Motor Vehicle

Exceeding ten lakh rupees

Ten percentum of the cost of the

Motor Vehicle

2. The additional tax under Para (b) and (c) of the second proviso to item no. 4(A)

(ii) of Schedule–I of the Act, is reduced as follows: —

(i) An Air-conditioned Deluxe Stage Carriage and Air-conditioned Deluxe Sleeper

Stage Carriage shall be twenty percentum more than that of a Deluxe Stage

Carriage; and

(ii) A Fully-built Air-Conditioned Sleeper Stage Carriage shall be forty percentum

more than that of a Deluxe Stage Carriage.

3. Additional Tax under clause (iii) in item-4, sub-item (B) of Schedule –I of the Act

is reduced by 10% as follows:—

(1)

(2)

(3)

(iii) for seating more than 25

persons,

for

every

person which the vehicle

permitted

carry

excluding the driver

768.00

1710.00

2223.00

(for Deluxe Contract Carriage)

3112.00

(for

Air-conditioned

Deluxe

Contract Carriage and Air-

conditioned Deluxe Sleeper

Contract Carriage)

3557.00

(for fully built Air-conditioned

Sleeper Contract Carriage)

4. Under clause (ii) in item-4, sub-item (A) of Schedule-I, for every standing

passenger:- “ twenty-five percentum of tax and additional tax payable for every sitting

person” shall be charged.

This notification will come into force from date of publication in the Odisha

Gazette.

By Order of the Governor

MANOJ KUMAR MISHRA

CRC & Special Secretary to Government

Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 763-173+20