Regd. No. NW/CH-22 Regd. No. CHD/0092/2018-2020 1408 PUNJAB GOVT. GAZ. (EXTRA), MARCH 9, 2021
(PHGN 18, 1942 SAKA)
EXTRAORDINARY
Published by Authority
CHANDIGARH, TUESDAY, MARCH 9, 2021
(PHALGUNA 18, 1942 SAKA)
PUNJAB VIDHAN SABHA SECRETARIAT
NOTIFICATION
The 9th March, 2021
No.22-PLA-2021/24.- The Punjab Motor Vehicles Taxation
(Amendment) Bill, 2021 is hereby published for general information under the
proviso to rule 121 of the Rules of Procedure and Conduct of Business in the
Punjab Vidhan Sabha (Punjab Legislative Assembly):-
BILL NO. 22-PLA-2021
THE PUNJAB MOTOR VEHICLES TAXATION (AMENDMENT)
BILL, 2021
A
BILL
further to amend the Punjab Motor Vehicles Taxation Act, 1924.
BE it enacted by the Legislature of the State of Punjab in the Seventy-
Second Year of the Republic of India as follows: -
Short title and commencement.
1. (1) This Act may be called the Punjab Motor Vehicles Taxation (Amendment) Act, 2021.
( 1408 )
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(2) It shall come into force on and with effect from the date of its
publication in the Official Gazette.
2. In the Punjab Motor Vehicles Taxation Act, 1924 (hereinafter referred to as the principal Act), for section 3, the following section shall be substituted, namely:-
Substitution of section 3 of Punjab Act 4 of 1924.
Imposition of Tax.
" 3. (1) (a) Subject to the provisions of this Act, a tax shall be levied and collected on all motor vehicles used or kept for use in the State of Punjab, at such rates, in such a manner as may be specified by the Government, by notification, from time to time:
Provided that where an owner of a motor car or a motor cycle in respect of which, a tax has been paid in lump sum, ceases to be the resident of the State of Punjab and takes alongwith him, such motor car or motor cycle, or if the ownership of the motor car or motor cycle is transferred to a person having residence outside the State of Punjab, then, refund of the lump sum tax so paid, shall be allowed at such rates, as may be determined by the Government, from time to time.
(b) In case a transport vehicle is registered in a State other than the State of Punjab, such a vehicle shall become liable for paying tax, the moment it enters within the State of Punjab at such rates, as may be determined by the Government, from time to time.
(2) At the time of issuance of new stage carriage permit of buses, one time tax per kilometer shall be leviable at such rates, as may be specified by the Government, by notification, from time to time:
Provided that if a big bus holder is allowed to ply on extended route with the increased mileage, then, in that case, the amount of one time tax per kilometer referred above shall be leviable additionally for the extended route.
(3) The notifications issued under sub-sections (1) and (2) shall specify the type of motor vehicles, the periods and the manner, in which, the tax shall be levied:
Provided that the rates of tax shall not exceed the maximum limit as has been specified in the Schedule.
(4) The owner or driver of the transport vehicle shall be liable to pay tax under clause (b) of sub-section (1) at the Tax Collection Centre established under the control of an officer of the Department of Transport or any agency, firm or company, which is entrusted to collect tax on behalf of the Government through auction, subject to such terms and conditions as may be specified in the Agreement to be executed between the Government and such agency, firm or company, as the case may be.".
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3. In the principal Act, for the existing Schedule, the following Schedule shall be substituted, namely:-
Substitution of Schedule of Punjab Act 4 of 1924.
"SCHEDULE
(See section 3)
Serial Category of Motor Vehicles Maximum rate of tax
Number
1. Non-Transport Vehicles
New Registration
(i) Motor Cycle, Motor Car
and Adapted Carriage
Twenty per cent of the value of the motor cycle, motor car or Adapted Carriage (in lump sum)
(ii) Excavator, Loader, Backhoe, Compactor Roller, Road Roller, Dumper, Motor Grader, Mobile Crane, Dozer, Fork Lift Truck, Self-Loading Concrete Mixer or any other construction equipment vehicle, Camper Van or Trailer for private use, Vehicles or Trailers fitted with equipments like rig, generator, compressor etc., Crane Mounted Vehicle, Tow Truck, Brake-down Van, Recovery Vehicles, Tower Wagon and Tree Trimming Vehicles or any other non- transport vehicles not covered under any category-
(a) purchased as Chassis
Fifty per cent of the cost of chassis, subject to the maximum of rupees ten lakh (in lump sum)
(b) purchased with complete
body
Forty per cent of the cost of complete body, subject to the PUNJAB GOVT. GAZ. (EXTRA), MARCH 9, 2021 1411
(PHGN 18, 1942 SAKA)
maximum of rupees ten lakh (in lump sum)
Re-registration or Re-assignment
Rate of tax in lump sum
(i) In case of re-registration or re-assignment of motor cycle or motor car-
(a) less than three years
Ninty-five per cent of the tax of new motor cycle or motor car.
(b) three years or more
but less than six years
Seventy-five per cent of the tax of new motor cycle or motor car.
(c) six years or more but less Fifty-five per cent of the tax of new motor cycle or motor car
than nine years
(d) nine years or more
(ii) Vehicles disposed of by various Government Departments or Government Agencies on which lump sum tax have not been paid earlier
Thirty-five per cent of the tax of new motor cycle or motor car. The Motor Vehicle Tax shall be arrived at by reducing the amount of tax at the rate of five per cent per financial year or part thereof upto ten years from the date of registration, but amount of lump sum tax shall not exceed rupees seventy-five thousand after the period of ten years.
2. (i) Transport Vehicles
Contract Carriage including Tourists or All India Tourists Permit Vehicles (Motor Cab or Maxi Cab or Tourist Buses etc.)
(a) Auto Rickshaws (Three Wheeler)
having capcity upto 6+1 seats
Rupees ten thousand per seat per annum or twenty per cent of the value of Auto rick- shaw or both.
(b) Motor Vehicles having capacity
upto 6+1 seats
Rupees ten thousand per seat per annum or twenty per cent of the value of vehicle or both.
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(c) Motor vehicles having capacity Rupees fifteen thousand per
more than 6+1 seats and upto 12+1 seat per annum or twenty per
seats cent of the value of vehicle or
both.
(d) Motor Vehicles having capacity Rupees twenty thousand per
more than 12+1 seats seat per annum or twenty per-
cent of the value of vehicle or
both.
(ii) Private Service Vehicles
(a) Vehicles used for trade and Rupees four lakh fifty thousand
business per annum or twenty per cent
of the value of vehicle or both.
(b) Vehicles used by Educational
Institutions-
I. for school vehicles Rupees three lakh per annum
or twenty per cent of the value
of vehicle or both.
II. for college vehicles Rupees four lakh per annum or
and other institutional twenty per cent of the value of
vehicles vehicle or both.
(iii) Stage Carriage Maximum rate of tax per ki-
lometer, each Vehicle, for a day
(1) Big Buses-
(a) Ordinary Buses Rupees twenty or twenty per
cent of the value of the vehicles
at the time of new registration
or both.
(b) Ordinary HVAC Buses Rupees twenty or twenty per
(3x2 seats) cent of the value of the vehicles
at time of new registration or
both.
(c) Integral Coach (2x2 seats)
Rupees twenty or twenty per
Buses
cent of the value of the vehicles
at time of new registration or
both.
(d) Super Integral Coach Rupees twenty or twenty per
Buses cent of the value of the vehicles
at time of new registration or
both.
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(2) Buses having capacity upto thirty-five seats
(iv) Goods CarriageVehicles
(v) Tractor with trolley used for commercial purpose within the radius of twenty-five kilometer from the place of permit holder's residence
(vi) Omni Bus registered in the State of Punjab
(vii) Other Transport Vehicles like Dumper, Loader, Camper Van or Trolleys, Tippers, Cash van, Mobile Canteen, Haul Pack, Mobile Workshops, Ambulance, Animal Ambulance, Fire Tenders, Snored Ladders, Auxiliary Trolleys and Fire Fighting Vehicles, Hearses, Mail Carrier, Mobile Clinic or X- ray vans or Library Vans-
(a) purchased as Chassis
(b) purchased with complete body
Rupees one lakh fifty thousand per annum or twenty per cent of the value of vehicles at time of new registration or both.
Rupees one lakh fifty thousand per annum or twenty per cent
value of the vehicle at time of new registration or both in all catagories of goods carriage vehicles.
Rupees twenty thousand per annum or twenty per cent of the value of the vehicle at time of new registration or both.
Rupees ten thousand per seat per annum or twenty per cent of the value of the vehicle at the time of new registration or both.
Fifty per cent of the cost of chassis, subject to the maximum of rupees ten lakh (in lump sum) or both.
Forty per cent of the cost of complete body, subject to the 1414 PUNJAB GOVT. GAZ. (EXTRA), MARCH 9, 2021
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maximum of rupees ten lakh (in lump sum) or both
3. Green or Environment or Any other
tax
(i) Non-Transport Vehicles
Rupees fifty thousand at the time of renewal of Registration Certificate
(ii) Transport Vehicles
Rupees fifty thousand after eight years per annum
4. (i) Electric Vehicle (Passenger)
(a) E-rickshaw having
capacity upto 6+1 seats
(b) Motor vehicle having
capacity upto 6+1 seats
Rupees ten thousand per seat per annum or twenty per cent of the value of E- rickshaw or both Rupees twenty thousand per seat per annum or twenty per cent of the value of vehicle or both.
(c) Motor vehicle having
capacity more than 6+1 seats and upto 12+1 seats
Rupees forty thousand per seat per annum or twenty per cent of the value of vehicle or both.
(d) Motor vehicle having
capacity more than 12+1 seats
Rupees fifty thousand per seat per annum or twenty per cent of the value of vehicle or both.
(ii) E-Cart
Rupees one lakh fifty thou- sand per annum or twenty per cent of the value of vehicle or both.
(iii) Electric Vehicle (Goods)
Rupees one lakh fifty thou- sand per annum or twenty per cent of the value of vehicle or both.
5. Tax on Vehicles under the
possession of Manufacturer or Dealer-
(a) Two Wheeler or Vehicle Rupees ten thousand per annum for every one hundred vehicles or part thereof.
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(b) Three or Four Wheeler or Rupees twenty thousand per
Vehicle annum for every fifty vehicles
or part thereof.
6. Vehicles plied on contract carriage Maximum rate of Tax per day
permits or on All India Tourist (twenty-four hours)
Permits or on any other similar
permits registered in any State
other than the State of Punjab,
when entering in Punjab-
(i) Motor Cabs Rupees three thousand
(ii) Maxi Cabs Rupees six thousand
(iii) Omni Buses Rupees six thousand
(iv) Ordinary Buses Rupees twenty thousand
(v) Deluxe Buses Rupees thirty thousand
(vi) Air-conditioned Buses Rupees forty thousand
7. Vehicles of other States, when
entering and plying in Punjab-
(i) Stage Carriage Rupees twenty per kilometer
per day or twenty per cent of
the value of vehicle or both.
(ii) Private Service Rupees four lakh fifty
Vehicles (Trade and thousand per annum or twenty
Business Vehicles) per cent of the value of vehicle
or both.
(iii) Educational Institution Rupees four lakh per annum
Vehicles or twenty per cent of the value
of vehicle or both.
(iv) Goods Carriage other than Rupees one lakh fifty thousand
those holding national per annum or twenty per cent
permit of other States. of the value of vehicle or both.
(v) Special purpose vehicles Rupees ten thousand per day
(Transport) or twenty per cent of the value
of vehicle or both.
8. Tax on temporarily registered Rate of Tax per vehicle
vehicles or chassis passing through
the Punjab-
(i) Motor Car, Tractor, Omni Rupees two thousand
Bus having capacity upto
ten seats, but excluding the
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driver of three wheeled vehicles.
Rupees fifteen thousand
(ii) Any other motor vehicles, not covered under item (i) above.
(iii) Chassis of Motor Vehicles. Rupees ten thousand
9. At the time of issuance of new
stage carriage permit-
Maximum rate of one time tax per Kilometer
(i) Big Buses
Rupees two thousand five hundred
(ii) Buses having capacity
Rupees two hundred fifty
upto thirty-five seats
Rupees two thousand five hundred.
(iii) In case of increase in mileage (Big Buses).
Rupees seventy-five thousand per vehicle
10. In the case of transfer of ownership of the following kinds of motor vehicles which are already registered in Punjab-
(i) All types of Motor
Vehicles
Rupees seventy-five thousand per vehicle
(ii) All types of tractors using public roads other than agricultural tractors
No additional tax shall be levied in case of transfer of ownership owing to death or transfer to insurance company for settlement of claim.
Rupees two lakh for every act of violation.
11. Transport vehicle plied without a valid permit or in an unauthorized manner.
12. Any other vehicle not covered
above-
(i) Transport Vehicle
Rupees four lakh fifty thousand per annum or twenty per cent of the value of the Vehicle.
(ii) Personalized Vehicle
Rupees fifteen lakh on one time basis.".
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STATEMENT OF OBJECTS AND REASONS
In the previous Punjab Motor Vehicles Taxation Act, 1924, there are
different provisions to impose the taxes on Transport/Non Transport Vehicles
such as Stage Carriage Buses/Omni Buses/Vehicles to be registered which
are coming from other States etc. To simplify the above mentioned process,
these are covered in a single provision.
The motor vehicle population is increasing day by day and pollution is
also incrasing accordingly. Therefore, to reduce pollution as per the instruc-
tions issued by the Ministry of Road Transport & Highways, Govt of India to
motivate the people not to use the old vehicles, the green tax to be imposed on
the old vehicles. Apart from this, the Government of India is also motivating
the public to use the Electric Vechicles instread the Petrol/Diesel Vehicles to
avoid the pollution. For these purposes, provisions of green tax/Electric Ve-
hicles Tax is being made in the amended Schedule of Motor Vehicles Taxation
Act, 1924. It is also proposed to obtain one time tax on all transport vehicles at
the time of new registration of the Vehicles.
OBJECTIVES
1. To discourage the owner of vehicles to use the oldest vehicles by
the impositng the Green Tax.
2. To encourage the public to use the Electric Vehicles to avoid the pol-
lutions and to reduce the consumption of Petrol/Diesel.
3. To impose the one time tax on the transport vehicles at the time of
new registration of the Vehicles to generate the revenue..
RAZIA SULTANA,
Transport Minister, Punjab.
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FINANCIAL MEMORANDUM
1. The Bill proposes to amend the Punjab Motor Vehicles Taxation Act,
1924 and the Schedule thereunder to simplify the existing Tax
Structure.
2. The Schedule also has been added with provisions of imposing Green
Tax on Old Vehicles/ Electric Vehicles Tax.
3. The Financial Implication will be created after the notification to levy
any Motor Vehicle Tax accordingly to above schedule which will
benefited the State Exchequer.
MEMORANDUM REGARDING DELEGATED LEGISLATION
The Bill proposes to amend the Punjab Motor Vehicles Taxation Act,
1924 and the Schedule thereunder to simplify the existing Tax Structure. The
Schedule has been added with provisions of imposing Green Tax on Old Vehicles/
Electric Vehicles Tax in future. The Punjab Motor Vehicles Taxation Act,
1924 bill empowers the Government to impose tax on any type of Motor Vehicles,
the period and the manner by issuing notification from time to time. The powers
sought are necessary for the implementation of the provisions of the Act.
_________________
The Governor has, in pursuance of clause (1) and (3) of Article 207 of
the Constitiution of India, recommended to the Punjab Legislative Assembly,
the introduction and consideration of the Bill.