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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



La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - II



EXTRAORDINAIRE

EXTRAORDINARY



Publiée par

Published by

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Autorité

Authority

Registered with the Registrar

of Newspapers for India under

No. 10410

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2025 }

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5 {

No. 47 Poudouchéry

Jeudi

Juin

2025

No.

Puducherry

Thursday

5th

June

2025

(15 Jyaistha 1947)

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)

Vehicles classified as E-cart as

1.5 % (of

defined in Rule 2(cc) of the Central

cost of the

Motor Vehicles Rules, 1989,

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

Motor Vehicles Rules, 1989,

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

with internal

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.

by fossil 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.

Note: The cost of the vehicle shall be the sale price of the

vehicle excluding GST.”

794

LA GAZETTE DE L'ETAT

[PART–II

(ix) For the Schedule I-C and Schedule I-D, the following shall be substituted, namely:-

SCHEDULE I-C

[See section 3 (2) third proviso]

Schedule of One Time Tax (Life Tax)

Part-II Old Motor Vehicles

Tax to be collected for old vehicles proportionate to One Time Tax (Life Tax) payable for a new vehicle

Age of the vehicle from the month of original

Percentage of One Time Tax (Life Tax)

registration

Sl.

New vehicle while registration

1.5

No.

Not more than one year

1.5

More than one year but not more than 2 years

1.37

1.82

2.73

3.64

5.46

6.37

7.28

More than 2 years but not more than 3 years

1.23

1.64

2.46

3.28

4.92

5.74

6.56

More than 3 years but not more than 4 years

1.10

1.46

2.19

2.92

4.38

5.11

5.84

More than 4 years but not more than 5 years

0.96

1.28

1.92

2.56

3.84

4.48

5.12

More than 5 years but not more than 6 years

0.83

1.10

1.65

2.20

3.30

3.85

4.40

More than 6 years but not more than 7 years

0.69

0.92

1.38

1.84

2.76

3.22

3.68

More than 7 years but not more than 8 years

0.56

0.74

1.11

1.48

2.22

2.59

2.96

More than 8 years but not more than 9 years

0.42

0.56

0.84

1.12

1.68

1.96

2.24

10.

More than 9 years but not more than 10 years

0.29

0.38

0.57

0.76

1.14

1.33

1.52

11.

More than 10 years

0.15

0.20

0.30

0.40

0.60

0.70

0.80

795

PART–II]

LA GAZETTE DE L'ETAT

SCHEDULE I-D

[See section 3 (2) third proviso]

Schedule of Refund of One Time Tax (Life Tax)

Tax to be refunded for old vehicles

Age of the vehicle from the month of original

Percentage of One Time Tax (Life Tax)

registration

Sl.

Tax collected for new vehicle while registration

1.5

No.

Not more than one year

1.37

1.82

2.73

3.64

5.46

6.37

7.28

More than one year but not more than 2 years

1.23

1.64

2.46

3.28

4.92

5.74

6.56

More than 2 years but not more than 3 years

1.10

1.46

2.19

2.92

4.38

5.11

5.84

More than 3 years but not more than 4 years

0.96

1.28

1.92

2.56

3.84

4.48

5.12

More than 4 years but not more than 5 years

0.83

1.10

1.65

2.20

3.30

3.85

4.40

More than 5 years but not more than 6 years

0.69

0.92

1.38

1.84

2.76

3.22

3.68

More than 6 years but not more than 7 years

0.56

0.74

1.11

1.48

2.22

2.59

2.96

More than 7 years but not more than 8 years

0.42

0.56

0.84

1.12

1.68

1.96

2.24

More than 8 years but not more than 9 years

0.29

0.38

0.57

0.76

1.14

1.33

1.52

10.

More than 9 years but not more than 10 years

0.15

0.20

0.30

0.40

0.60

0.70

0.80

Note : No refund will be allowed for the vehicles aged more than 10 years.

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 the tax

exclusively by an electric motor

p a y a b l e o r

defined as “Battery operated

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,

applicable under

1989 or vehicles fitted with Internal

Schedules I-A to

Combustion Engines exclusively

I-D for vehicles

driven by cleaner fuels like bio-diesel.

fitted with internal

combustion engines

driven by fossil

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. Motor vehicles registered

as Camper vans/Caravans

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

E-rickshaw and E-cart as

—

defined in Rules 2(cb) and

2(cc), respectively of the

Central Motor Vehicles Rules,

1989.

10. Motor Cycles covered under

—

165

‘Rent a Motor Cycle Scheme’.

11. Motor vehicles which are

50% of the tax payable

powered exclusively by an

for the similar class of

electric motor defined as

vehicles fitted with

“Battery operated vehicle”

internal combustion

under sub-rule (u) of Rule 2

engines driven by fossil

of the Central Motor Vehicles

fuel like Petrol or

Rules, 1989 or vehicles fitted

Diesel”.

with Internal Combustion

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.