PUNJAB GOVT. GAZ. (EXTRA), MARCH 9, 2021
(PHGN 18, 1942 SAKA)
1408
Short title and
commencement.
Regd. No. NW/CH-22
Regd. No. CHD/0092/2018-2020
EXTRAORDINARY
Published by Authority
CHANDIGARH, TUESDAY, MARCH 9, 2021
(PHALGUNA 18, 1942 SAKA)
( 1408 )
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: -
1.
(1)
This Act may be called the Punjab Motor Vehicles Taxation
(Amendment) Act, 2021.
PUNJAB GOVT. GAZ. (EXTRA), MARCH 9, 2021
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Substitution of
section 3 of
Punjab Act 4 of
1924.
Imposition
of Tax.
(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:-
" 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.".
PUNJAB GOVT. GAZ. (EXTRA), MARCH 9, 2021
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3.
In the principal Act, for the existing Schedule, the following Schedule
shall be substituted, namely:-
"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
(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
(b)
purchased with complete
body
Twenty per cent of the value
of the motor cycle, motor car
or Adapted Carriage (in lump
sum)
Fifty per cent of the cost of
chassis, subject to the
maximum of rupees ten lakh
(in lump sum)
Forty per cent of the cost of
complete body, subject to the
Substitution of
Schedule of
Punjab Act 4 of
1924.
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maximum of rupees ten lakh (in
lump sum)
Rate of tax in lump sum
Ninty-five per cent of the tax
of new motor cycle or motor
car.
Seventy-five per cent of the tax
of new motor cycle or motor
car.
Fifty-five per cent of the tax of
new motor cycle or motor car
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.
Rupees ten thousand per seat
per annum or twenty per
cent of the value of Auto rick-
shaw or both.
Rupees ten thousand per seat
per annum or twenty per cent
of the value of vehicle or both.
Re-registration or Re-assignment
(i)
In case of re-registration or
re-assignment of motor cycle or
motor car-
(a)
less than three years
(b)
three years or more
but less than six years
(c)
six years or more but less
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
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
(b)
Motor Vehicles having capacity
upto 6+1 seats
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Rupees fifteen thousand per
seat per annum or twenty per
cent of the value of vehicle or
both.
Rupees twenty thousand per
seat per annum or twenty per-
cent of the value of vehicle or
both.
Rupees four lakh fifty thousand
per annum or twenty per cent
of the value of vehicle or both.
Rupees three lakh per annum
or twenty per cent of the value
of vehicle or both.
Rupees four lakh per annum or
twenty per cent of the value of
vehicle or both.
Maximum rate of tax per ki-
lometer, each Vehicle, for a day
Rupees twenty or twenty per
cent of the value of the vehicles
at the time of new registration
or both.
Rupees twenty or twenty per
cent of the value of the vehicles
at time of new registration or
both.
Rupees twenty or twenty per
cent of the value of the vehicles
at time of new registration or
both.
Rupees twenty or twenty per
cent of the value of the vehicles
at time of new registration or
both.
(c)
Motor vehicles having capacity
more than 6+1 seats and upto 12+1
seats
(d)
Motor Vehicles having capacity
more than 12+1 seats
(ii)
Private Service Vehicles
(a)
Vehicles used for trade and
business
(b)
Vehicles used by Educational
Institutions-
I.
for school vehicles
II.
for college vehicles
and other institutional
vehicles
(iii)
Stage Carriage
(1)
Big Buses-
(a)
Ordinary Buses
(b)
Ordinary HVAC Buses
(3x2 seats)
(c)
Integral Coach (2x2 seats)
Buses
(d)
Super Integral Coach
Buses
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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
(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
PUNJAB GOVT. GAZ. (EXTRA), MARCH 9, 2021
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maximum of rupees ten lakh (in
lump sum) or both
Rupees fifty thousand at the
time of renewal of Registration
Certificate
Rupees fifty thousand after
eight years per annum
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.
Rupees forty thousand per
seat per annum or twenty per
cent of the value of vehicle or
both.
Rupees fifty thousand per
seat per annum or twenty per
cent of the value of vehicle or
both.
Rupees one lakh fifty thou-
sand per annum or twenty
per cent of the value of
vehicle or both.
Rupees one lakh fifty thou-
sand per annum or twenty per
cent of the value of vehicle or
both.
Rupees ten thousand per
annum for every one hundred
vehicles or part thereof.
3.
Green or Environment or Any other
tax
(i) Non-Transport Vehicles
(ii) Transport Vehicles
4.
(i) Electric Vehicle (Passenger)
(a)
E-rickshaw having
capacity upto 6+1 seats
(b)
Motor vehicle having
capacity upto 6+1 seats
(c)
Motor vehicle having
capacity more than 6+1
seats and upto 12+1 seats
(d)
Motor vehicle having
capacity more than 12+1
seats
(ii)
E-Cart
(iii)
Electric Vehicle (Goods)
5.
Tax on Vehicles under the
possession of Manufacturer or
Dealer-
(a)
Two Wheeler or Vehicle
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Rupees twenty thousand per
annum for every fifty vehicles
or part thereof.
Maximum rate of Tax per day
(twenty-four hours)
Rupees three thousand
Rupees six thousand
Rupees six thousand
Rupees twenty thousand
Rupees thirty thousand
Rupees forty thousand
Rupees twenty per kilometer
per day or twenty per cent of
the value of vehicle or both.
Rupees four lakh fifty
thousand per annum or twenty
per cent of the value of vehicle
or both.
Rupees four lakh per annum
or twenty per cent of the value
of vehicle or both.
Rupees one lakh fifty thousand
per annum or twenty per cent
of the value of vehicle or both.
Rupees ten thousand per day
or twenty per cent of the value
of vehicle or both.
Rate of Tax per vehicle
Rupees two thousand
(b)
Three or Four Wheeler or
Vehicle
6. Vehicles plied on contract carriage
permits or on All India Tourist
Permits or on any other similar
permits registered in any State
other than the State of Punjab,
when entering in Punjab-
(i)
Motor Cabs
(ii)
Maxi Cabs
(iii)
Omni Buses
(iv)
Ordinary Buses
(v)
Deluxe Buses
(vi)
Air-conditioned Buses
7.
Vehicles of other States, when
entering and plying in Punjab-
(i) Stage Carriage
(ii)
Private Service
Vehicles (Trade and
Business Vehicles)
(iii)
Educational Institution
Vehicles
(iv)
Goods Carriage other than
those holding national
permit of other States.
(v) Special purpose vehicles
(Transport)
8.
Tax on temporarily registered
vehicles or chassis passing through
the Punjab-
(i)
Motor Car, Tractor, Omni
Bus having capacity upto
ten seats, but excluding the
PUNJAB GOVT. GAZ. (EXTRA), MARCH 9, 2021
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Rupees fifteen thousand
Rupees ten thousand
Maximum rate of one time
tax per Kilometer
Rupees two thousand five
hundred
Rupees two hundred fifty
Rupees two thousand five
hundred.
Rupees seventy-five thousand
per vehicle
Rupees seventy-five thousand
per vehicle
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.
Rupees four lakh fifty thousand
per annum or twenty per cent
of the value of the Vehicle.
Rupees fifteen lakh on one time
basis.".
driver of three wheeled
vehicles.
(ii)
Any other motor vehicles,
not covered under item (i)
above.
(iii)
Chassis of Motor Vehicles.
9.
At the time of issuance of new
stage carriage permit-
(i)
Big Buses
(ii)
Buses having capacity
upto thirty-five seats
(iii)
In case of increase in
mileage (Big Buses).
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
(ii)
All types of tractors using
public roads other than
agricultural tractors
11.
Transport vehicle plied without a
valid permit or in an unauthorized
manner.
12.
Any other vehicle not covered
above-
(i)
Transport Vehicle
(ii)
Personalized Vehicle
PUNJAB GOVT. GAZ. (EXTRA), MARCH 9, 2021
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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.
PUNJAB GOVT. GAZ. (EXTRA), MARCH 9, 2021
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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.
_________________
CHANDIGARH
SHASHI LAKHANPAL MISHRA,
THE 9th MARCH, 2021
SECRETARY.
2246/3-2021/Pb. Govt. Press, S.A.S. Nagar