Registered with the Registrar of Newspapers for India under No. 10410
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
➢ EXTRAORDINAIRE EXTRAORDINARY
➢ Publiée par Published by
➢ Autorité Authority
▪ 2025 } | 5 { No. 47 Poudouchéry Jeudi 5 Juin 2025
No. Puducherry Thursday 5th June 2025
(15 Jyaistha 1947)
GOVERNMENT OF PUDUCHERRY
TRANSPORT SECRETARIAT
(G.O. Ms. No. 03/TD/2025, Puducherry, dated 04th June 2025)
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 3
and sub-section (1) of section 20 and sub-section (1) of section 13 of
the Puducherry Motor Vehicles Taxation Act, 1967 (Act No. 5 of 1967)
and in supersession of G.O. Ms. No. 34/Tr.-2002, dated 30-08-2002 of
the Transport Department (Secretariat Wing), Puducherry and in partial
modification of the notified (1) The Puducherry Motor Vehicles Taxation
(Amendment) Act, 1996 notified vide G.O. No. 4773/96-LA(Legn).,
dated 17-09-1996 of Legislative Assembly Secretariat, Puducherry,
(2) The Puducherry Motor Vehicles Taxation (Amendment) Act, 1997
[ 789 ] 790 LA GAZETTE DE L'ETAT [PART–II
notified vide G.O. No. 81/Leg./97-LD., dated 14-05-1997 of Law
Department, Puducherry, (3) G.O. Ms. No. l7/TD/2010 & 18/TD/2010 of
even, dated 06-09-2010 of the Transport Secretariat, Puducherry,
(4) G.O. Ms. No. 24 TD/2010 & 25/TD/2010 of even, dated 01-11-2010 of
the Transport Secretariat, Puducherry, (5) G.O. Ms. No. 01/TD/2012 &
02/TD/2012 of even, dated 04-01-2012 of the Transport Secretariat,
Puducherry, (6) G.O. Ms. No. 08/TD/2018 & 09/TD/2018 of even, dated
05-12-2018 of the Transport Secretariat, Puducherry, (7) G.O. Ms. No. 10/TD/
2018 & 11/TD/2018 of even, dated 05-12-2018 of the Transport
Secretariat, Puducherry and (8) G.O. Ms. No. 10/TD/2020 & 11/TD/2020
of even, dated 15-09-2020 of the Transport Secretariat, Puducherry, the
Lieutenant-Governor, Puducherry, hereby pleased to make the following
amendments to the Schedule-I, Schedule I-C, Schedule I-D, Schedule II
and insertion of Schedule I-E in the said Act with effect from 1st June
2025, namely:-
I. Amendment of Schedule - I
In the Puducherry Motor Vehicles Taxation Act, 1967 (Act No. 5
of 1967), in Schedule-I,
(i) In item 1, after the 3rd column titled, 'Five Year Tax',
a 4th column titled 'One Time Tax (Life Tax)' shall be inserted.
(ii) After clause (a) in sub-item (i) of item 1 and the entries
relating thereto, the following clause (aa) shall be inserted,
namely:-
One Time Tax
(Life Tax)
"(aa) Vehicle s classi fied as E-c art as 1.5 % (of
defined in Rule 2(cc) of the Central cost of the
M ot or Ve hi cle s Rule s, 19 89 , vehicle)
irrespective of the laden weight.
Note: The cost of the vehicle shall be the sale price of the
vehicle excluding GST."
(iii) For clauses (a) and (b) of sub-item (I) of item 2 and the
entries relating thereto, the following shall be substituted,
namely: - 791
PART–II] LA GAZETTE DE L'ETAT
One Time Tax (Life Tax)
"(a) Vehicles classified as E-rickshaw as 1.5 % (of
defined in Rule 2(cb) of the Central cost of the M o t o r Ve h i c l e s R u l e s , 1 9 8 9 , vehicle) irrespective of the seating capacity.
(b) Not more than four persons including 3 % (of
the Driver.
cost of the vehicle)
Note: The cost of the vehicle shall be the sale price of the
vehicle excluding GST."
(iv) After clause (k) in sub-item (I) of item 2, the following
clause (l) shall be inserted, namely:-
Annual Tax
"(l) Motor vehicles registered as Camper vans/Caravans under Public Service Vehicle/Contract Carriage category/ Transport category irrespective of the seating capacity.
(la) light and medium vehicles 32,000
(lb) heavy vehicles 48,000"
(v) For item 5 and the entries relating thereto, the following
shall be substituted, namely:-
"5. Motor Cycles (including motor scooters and cycles with attachment for propelling the same by mechanical powers) above 55cc, irrespective of the weight unladen:-
One Time Tax (Life Tax)
(a) Motor cycles costing up to 5 lakhs 2 % (of the cost of the vehicle)
(b) Motor cycles costing above 5 lakhs 8 % (of the cost of the vehicle) 792 LA GAZETTE DE L'ETAT [PART–II
Note: The cost of the vehicle shall be the sale price of the
vehicle excluding GST."
(vi) For item 8 and the entries relating thereto, the following
shall be substituted, namely:-
"8. Motor vehicles [including Ambulance, Hearse van, Mobile Clinic, Camper van/Caravan for private use (non-transport), etc.] other than those liable to tax under the foregoing provisions of the items 1 to 7 of this Schedule.
One Time Tax (Life Tax)
(a) Motor vehicles costing up to 10 lakhs 4 % of
irrespective of the unladen weight. cost of the
vehicle.
(b) Motor vehicles costing above 10 lakhs 7 % of
and 7% up to 40 lakhs irrespective cost of the of the unladen weight. vehicle.
(c) Motor vehicles costing above 40 lakhs 8 % of
irrespective of the unladen weight. cost of the
vehicle.
Note: The cost of the vehicle shall be the sale price of the
vehicle excluding GST."
(vii) In item 11, after clause (c), and before the rates specified at the entries (a) to (j) the following clause (d) shall be inserted, namely:-
"(d) A Motor vehicle temporarily registered in the Union territory of Puducherry to be registered permanently in other State or Union Territory.
Note: As the Temporary Registration Certificate shall be valid for an initial period of six months as per the Rule 53-B(2) of the Central Motor Vehicles Rules, 1989, the tax shall be payable for a period of six months initially and then as per the extension of validity of such certificate." 793
PART–II] LA GAZETTE DE L'ETAT
(viii) After item 11, the following item 12 shall be inserted,
namely:-
"12. Motor vehicles liable to tax under the foregoing
provisions of items 1 to 11 of the Schedule-I and those
in respect of:
Motor vehicles which are powered 50% of the tax
exclusively by an electric motor defined payable for the
as "Battery operated vehicle" under similar class of
sub-rule (u) of rule 2 of the Central vehicles fitted
Motor Vehicles Rules, 1989 or vehicles wit h i n te r na l
fitted with Internal Combustion Engines c o m b u s t i o n
exclusively driven by cleaner fuels like engines driven
bio-diesel.
b y f o s s i l f u e l
like Petrol or
Diesel.
This item shall not apply for:-
(i) The Hybrid vehicles which can be driven with fossil
fuels like petrol or diesel and also by battery.
(ii) E-rickshaw and E-cart as defined in Rules 2(cb) and
2(cc), respectively, of the Central Motor Vehicles Rules,
1989.
Note: The cost of the vehicle shall be the sale price of the
vehicle excluding GST." 794 LA GAZETTE DE L'ETAT [PART–II
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PART–II] LA GAZETTE DE L'ETAT
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c 796 LA GAZETTE DE L'ETAT [PART–II
(x) After the Schedule I-D, the following Schedule I-E shall
be inserted, namely:-
"SCHEDULE I-E
[See section 3 (2) third proviso]
Schedule of Levy/Refund of One Time Tax (Life Tax)
for Battery Operated Vehicles
Types of Vehicle Levy/Refund of
One Time Tax
(Life Tax)
Motor vehicles which are powered 50% of t he ta x
exclusively by an elec tric motor p a y a b l e o r
d e fin ed a s "B a t te ry o pe ra te d refundable as the
vehicle" under sub-rule (u) of Rule 2 c a s e m a y b e ,
of the Central Motor Vehicles Rules, applica ble und er
1989 or vehicles fitted with Internal Schedules I-A to
Combustion Engines excl usively I-D for vehicl es
driven by cleaner fuels like bio-diesel. fitted with internal
combustion engines
driven b y fo ssil
fuel like Petrol or
Diesel.
This item shall not apply for:-
(i) The Hybrid vehicles which can be driven with fossil
fuels like petrol or diesel and also by battery.
(ii) E-rickshaw and E-cart as defined in Rules 2(cb) and
2(cc), respectively, of the Central Motor Vehicles Rules,
1989."
II. Amendment of Schedule - II
After item 7, in the Schedule-II of the Puducherry Motor
Vehicles Taxation Act, 1967 and the entries relating thereto, the
following items 8, 9, 10 and 11 shall be inserted, namely: - 797
PART–II] LA GAZETTE DE L'ETAT
3 days 7 days 30 days
"8. M o t o r v e h i c l e s r e gi s t e r e d a s C a mp e r v a n s / C a r a va ns under Public Service Vehicle/ Contract Carriage category/ Transport category irrespective of the seating capacity:
(a) light and medium vehicles 860 1,340 4,200
(b) heavy vehicles 1,800 2,800 8,800
9. E-rickshaw and E-cart as — 15 45
defi ned in Rule s 2(cb) and 2 ( c c ) , r e s p e c t i ve l y o f t he Central Motor Vehicles Rules, 1989.
10. Motor Cycles covered under — 55 165
'Rent a Motor Cycle Scheme'.
11. M o t o r ve hi c l e s whi c h a r e 50% of the tax payable powered excl usively b y an for the similar class of e l e c t r i c m o t o r d e f i n e d a s vehicles fi tted with "Battery operated vehicle" i nt er na l co mb ust io n under sub-rule (u) of Rule 2 engines driven by fossil of the Central Motor Vehicles f u e l l i k e P e t r o l o r Rules, 1989 or vehicles fitted Diesel". wi t h I nt e r na l C o mb u s t i o n Engines exclusively driven by cleaner fuels like bio-diesel.
This item shall not apply for:-
(i) The Hybrid vehicles which can be driven with fossil
fuels like petrol or diesel and also by battery.
(ii) E-rickshaw and E-cart as defined in Rules 2(cb) and 2(cc), respectively, of the Central Motor Vehicles Rules, 1989.
798 LA GAZETTE DE L'ETAT [PART–II
2. This issues with the concurrence of the Finance Department vide their Note#10 in I.D. No. E.Comp. No. 25336/FD/F5/Al/FC/24-25, dated 09-01-2025 and Note#23, dated 18-04-2025.
(By order of the Lieutenant-Governor)
Dr. A.S. SIVAKUMAR, Additional Secretary to Government (Transport).
————
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