© GOVERNMENT OF TAMIL NADU 2023
[Regd. No. TN/CCN/467/2012-14.
[R. Dis. No. 197/2009.
[Price: Rs. 6.40 Paise.
| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 381] CHENNAI, TUESDAY, NOVEMBER 7, 2023 Aippasi 21, Sobakiruthu, Thiruvalluvar Aandu–2054
Part IV—Section 2
Tamil Nadu Acts and Ordinances
The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 06th November 2023 and is hereby published for general information:—
ACT No. 30 of 2023.
An Act further to amend the Tamil Nadu Motor Vehicles
Taxation Act, 1974.
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-fourth Year of the Republic of India as follows:—
Short title and 1. (1) This Act may be called the Tamil Nadu Motor Vehicles
commencement.
Taxation (Amendment) Act, 2023.
(2) It shall come into force on such date as the State
Government may, by notification, appoint.
Tamil Nadu Act 13
Amendment of 2. In section 2 of the Tamil Nadu Motor Vehicles Taxation Act,
of 1974.
section 2.
1974 (hereinafter referred to as the principal Act),—
(1) clause (1-A), shall be re-lettered as clause (1-AA), and before clause (1-AA) as so re-lettered, the following clause shall be inserted, namely:—
"(1-A) "cost of vehicle" means the total price paid at the time of purchase as ascertained from the authorised dealer or manufacturer as the case may be and in the case of vehicle imported from outside India, it means the total price as evidenced from the bill of entry for home consumption;";
(2) for clause (5), the following clauses shall be inserted,
namely:—
"(5) "Motor Vehicles Act" means the Motor Vehicles Act,
1988 (Central Act 59 of 1988)";
IV-2 Ex. (381)
[ 141 ]TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 142 (5-A) "prescribed" means prescribed by rules made under
this Act;".
Amendment of
section 3.
3. In section 3 of the principal Act, in sub-section (1) and in the proviso to sub-section (2), after the expression "or in the Ninth Schedule", the expression "or in the Tenth Schedule" shall be inserted.
Amendment of
section 3-A.
4. In section 3-A of the principal Act, in sub-section (1), for the expression "motor vehicles suitable for use on road", the expression "motor vehicles other than those operated, on battery and by liquified petroleum gas, compressed natural gas or liquified natural gas" shall be substituted.
Amendment of
5. In section 4 of the principal Act,—
section 4.
(1) in sub-section (1-A),—
(a) for clause (a), the following clause shall be
substituted, namely:—
"(a) in respect of the motor vehicles specified in Part – I of the Second Schedule, in Part – I of the Third Schedule, in Part – I of the Fifth Schedule, in Part – I of the Seventh Schedule, in Part-I of the Eighth Schedule and in Part – I of the Tenth Schedule, at the time of its registration, a life time tax shall be paid at the rates specified therein, on a licence to be taken out for the life time of such vehicles;";
(b) clause (aa) and clause (aaa) shall be omitted;
(c) for clause (b), the following clause shall be substituted,
namely:—
"(b) in respect of the old motor vehicles specified in Part – II of the Second Schedule, in Part – II of the Third Schedule, in Part – II of the Fifth Schedule, in Part – II of the Seventh Schedule, in Part – II of the Eighth Schedule and in Part – II of the Tenth Schedule, a life time tax shall be paid at the rates specified therein on a licence to be taken out for the life time of such vehicles.";
(d) in clause (c), for the expression "classes 6 and 7", the
expression "class 9" shall be substituted;
(e) after clause (c) and the Explanation thereunder, the
following clause shall be added, namely:—
"(d) in respect of construction equipment vehicles specified in the First Schedule, the tax shall be paid either annually at the rates specified therein or for the life time of such vehicles at the rates specified in Part I and of such old vehicles in Part II of the Tenth Schedule, on a licence to be taken out for such vehicles for that year or for the life time, as the case may be.";
(2) in sub-section (1-B) and in the proviso thereto, for the expression "class 5-A", the expression "class 6" shall be substituted;
(3) in sub-section (4), for the expression "or in Part-I of the Eighth Schedule", the expression "or in the Eighth Schedule or in the Tenth Schedule" shall be substituted.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 143Substitution of 6. In the principal Act, for the Schedules, the following
Schedules.
Schedules shall be substituted, namely:—
"FIRST SCHEDULE.
(See sections 3 and 6)
Classes of vehicles. (1)
Tax. (2)
1. Goods carriages.
Rs.
Annual tax.
Goods carriages not exceeding 3000 Kgs. in weight laden. 3600
Quarterly tax.
(a) Goods carriages exceeding 3000 Kgs. but not exceeding
1425
5500 Kgs. in weight laden.
(b) Goods carriages exceeding 5500 Kgs. but not exceeding
2000
9000 Kgs. in weight laden.
(c) Goods carriages exceeding 9000 Kgs. but not exceeding
2400
12000 Kgs. in weight laden.
(d) Goods carriages exceeding 12000 Kgs. but not
2600
exceeding 13000 Kgs. in weight laden.
(e) Goods carriages exceeding 13000 Kgs. but not
3100
exceeding 15000 Kgs. in weight laden.
(f) Goods carriages exceeding 15000 Kgs. in weight laden. 3100
(Plus Rs.100 for every 250 Kgs. or part thereof in excess of 15000 Kgs. in weight laden.)
(g) Multi-axle goods carriages exceeding 15000 Kgs. in
weight laden.
3100 (Plus Rs.75 for every 250 Kgs. or part thereof in excess of 15000 Kgs. in weight laden).
(h) Trailers used for carrying goods other than those falling
under classes 4,9,10 and 11.—
(i) For each trailer not exceeding 3000 Kgs. in weight
500
laden.
(ii) For each trailer exceeding 3000 Kgs. but not
600
exceeding 5500 Kgs. in weight laden.
(iii) For each trailer exceeding 5500 Kgs. but not
1000
exceeding 9000 Kgs. in weight laden.
(iv) For each trailer exceeding 9000 Kgs. but not
1200
exceeding 12000 Kgs. in weight laden.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 144(v) For each trailer exceeding 12000 Kgs. but not
1500
exceeding 13000 Kgs. in weight laden.
(vi) For each trailer exceeding 13000 Kgs. but not
1800
exceeding 15000 Kgs. in weight laden.
(vii) For each trailer exceeding 15000 Kgs. in weight laden. 1800
(Plus Rs.75 for every 250 Kgs. or part thereof in excess of 15000 Kgs. in weight laden).
2. Motor vehicles plying for hire and used for the transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act,—
I. Vehicles permitted to ply solely as contract carriages, whether classified as "Tourist Vehicle" or not, and is permitted to carry,—
4,900
(a) not more than thirty-five persons (other than the driver), for every square meter of floor area of the vehicle;
(b) more than thirty-five persons (other than the
3,000
driver), for every person (other than the driver)
II. (a) Omni Bus with sleeper berth 4,000
per single berth.
(b) Omni Bus with both seat and sleeper berth 4,000
per single berth.
3,000 per single seat.
III. Vehicles permitted to ply as stage carriages and to carry more than six persons (other than the driver and the conductor),—
(a) Plying exclusively within the Chennai
Metropolitan Area —
For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry.
100 + surcharge 25 per cent.
(b) Plying exclusively within the limits of the city of Madurai or the city of Coimbatore or within the limits of one or more contiguous municipalities or on other town service routes—
400 + surcharge 10 per cent.
For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry.
(c) Plying in routes or areas other than those falling
under items (a) and (b)—
450 + surcharge 25 per cent.
(i) For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry, if the service classed as "Express Service".
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 145450 + surcharge 25 per cent.
(ii) For every passenger (other than the driver and the conductor) which the vehicle is permitted to carry in the case of services other than "Express Service"(Mofussil Service).
Explanation.— The tax payable in respect of a reserve stage carriage or a spare bus shall be the maximum rate payable per passenger for any regular stage carriage of the permit holder.
3. Motor Vehicles not themselves constructed to carry any load (other than water, fuel, accumulators and other equipment used for the purpose of propulsion, loose tools and loose equipment used for haulage only),—
(a) Weighing not more than 2500 kgs. unladen. 165 (b) Weighing more than 2500 kgs. unladen. 240
4. Fire engines, fire tenders and road water sprinklers,—
(a) Not exceeding 1000 Kgs. in weight laden. 45
(b) Exceeding 1000 Kgs. but not exceeding 1500 Kgs. in
60
weight laden.
(c) Exceeding 1500 Kgs. but not exceeding 2000 Kgs. in
75
weight laden.
(d) Exceeding 2000 Kgs. but not exceeding 3000 Kgs. in
90
weight laden.
(e) Exceeding 3000 Kgs. but not exceeding 4000 Kgs. in
105
weight laden.
(f) Exceeding 4000 Kgs. but not exceeding 5500 Kgs. in
120
weight laden.
(g) Exceeding 5500 Kgs. but not exceeding 7500 Kgs. in
150
weight laden.
(h) Exceeding 7500 Kgs. but not exceeding 9000 Kgs. in
180
weight laden.
(i) Exceeding 9000 Kgs. in weight laden. 200
(j) Additional tax payable in respect of such vehicles used for drawing trailers including fire engines trailers pumps—
(i) For each trailer not exceeding 1000 Kgs. in weight
30
laden:
(ii) For each trailer exceeding 1000 Kgs. but not
45
exceeding 2000 Kgs. in weight laden.
(iii) For each trailer exceeding 2000 Kgs. in weight
75
laden:
Provided that two or more vehicles shall not be chargeable under this class in respect of the same trailer.
Annual Tax.
(Rs.)
5. Motor-Cycles (including tri-cycles, scooters and cycles, with attachment for propelling the same by mechanical power) not exceeding 600 Kgs. in weight unladen—
(a) Bi-cycles exceeding 50 cc but not exceeding 75 cc with or
135
without drawing a trailer or side car.
(b) Bi-cycles exceeding 75 cc but not exceeding 170 cc with
200
or without drawing a trailer or side car.
(c) Bi-cycles exceeding 170 cc with or without drawing a
240
trailer or side car and tricycles.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 146Five year Tax.
(Rs.)
6. Motor Vehicles plying for hire and used for the transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act, 1988, (Central Act 59 of 1988), to carry in all—
(a) more than three persons but not more than four persons
1400
including the driver.
6000
(b) more than four persons but not more than six persons including the driver (ordinary motor cab-meter taxi and Share auto rickshaw).
7. Vehicles or trailers fitted with equipments like rigs or generators
or compressors irrespective of the laden weight.
Annual Tax. (Rs.) 5000
8. Construction equipment vehicle.
15000
Imported vehicles
Indian-made vehicles owned by
9. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule,—
Individual Others
Annual Tax.
(Rs.) (Rs.) (Rs.)
(a) weighing not more than 700 Kgs. 2000 700 1400
unladen.
(b) weighing more than 700 Kgs. but not 2600 900 1800
more than 1500 Kgs. unladen.
(c) weighing more than 1500 Kgs. but not 3000 1100 2200
more than 2000 Kgs. unladen.
(d) weighing more than 2000 Kgs. but not 3200 1300 2600
more than 3000 Kgs. unladen.
3700 1400 2800
(e) weighing more than 3000 Kgs. unladen in respect of which private transport vehicle permit is not required under the Motor Vehicles Act.
Explanation.— For the purpose of this class, the word "individual" means a person known by his proper name.
Quarterly tax.
(Rs.)
10. Motor vehicles, other than those liable to tax under the foregoing provisions of this Schedule, weighing more than 3000 Kgs. unladen and covered by private transport vehicle permit and those in respect of which private service vehicle permit is required under the Motor Vehicles Act,—
(a) in respect of vehicles owned by educational institutions (educational institution bus),—
75
(i) to transport students and staff of schools – For every person (other than the driver) which the vehicle is permitted to carry.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 147125
(ii) to transport students and staff of colleges – For every person (other than the driver) which the vehicle is permitted to carry.
(b) in other cases — For every person (other than the driver) which the vehicle is permitted to carry,—
900
(i) Air-conditioned.
(ii) Non air-conditioned. 600
Provided that the educational institution buses and other vehicles granted temporary permit for the purposes referred to in item (a), (b) or (c) of sub-section (1) of section 87 of the Motor Vehicles Act, 1988, (Central Act 59 of 1988), shall pay separate tax excluding the driver seat at the following rates:—
Rs.45/- per seat for seven days or part thereof.
(i) Educational institution buses when used for the transport of students and staff of the institution concerned.
(ii) Other vehicles when used for transport of staff of the institution concerned.
Rs.100/- per seat for seven days or part thereof.
Rs.45/- per seat per day.
(iii) Educational institution buses and other vehicles used for other purposes other than those specified in clauses (i) and (ii) above.
11. Additional tax payable in respect of vehicles referred to in classes 9 and 10 used for drawing trailers.
(i) For each trailer not exceeding 1 tonne
30
in weight unladen.
(ii) For each trailer exceeding 1 tonne in
45
weight unladen.
Provided that two or more vehicles shall not be chargeable under class 9 or class 10 in respect of the same trailer.
Rs. 20 per person per day.
12. Reserve stage carriage or spare bus (to carry more than six persons excluding the driver and the conductor) when operated as contract carriage on special occasions under special permit.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 148SECOND SCHEDULE.
[See section 4 (1-A)(bb)]
Part – I
New Motor Cycle.
At the time of registration.
Total cost of the vehicle.— Rate of life tax.
(per cent. of the cost of
the vehicle)
(i) Not-exceeding rupees one lakh 10 per cent.
(ii) Exceeding rupees one lakh 12 per cent.
Part – II
Old Motor Cycle.
Rate of life tax. (per cent. of the cost of the vehicle)
At the time of assigning new registration mark under section 47 of the Motor Vehicles Act or old motor cycles plying and registered in this State, and if it's age from the month of such registration is,—
Cost of the vehicle.
Not exceeding one lakh.
Exceeding one lakh.
1. Not more than one year. 8.25 per cent. 10.25 per cent.
2. More than one year but not more than 8.00 per cent. 10.00 per cent.
two years.
3. More than two years but not more than 7.75 per cent. 9.75 per cent.
three years.
4. More than three years but not more 7.50 per cent. 9.50 per cent.
than four years.
5. More than four years but not more than 7.25 per cent. 9.25 per cent.
five years.
6. More than five years but not more than 7.00 per cent. 9.00 per cent.
six years.
7. More than six years but not more than 6.75 per cent. 8.75 per cent.
seven years.
8. More than seven years but not more 6.50 per cent. 8.50 per cent.
than eight years.
9. More than eight years but not more than 6.25 per cent. 8.25 per cent.
nine years.
10. More than nine years but not more than 6.00 per cent. 8.00 per cent.
ten years.
11. More than ten years but not more than 5.75 per cent. 7.75 per cent.
eleven years.
12. More than eleven years. 5.50 per cent. 7.50 per cent.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 149THIRD SCHEDULE
[See section 4 (1-A)]
Part – I
New Motor Vehicles.
At the time of registration.
Total cost of the vehicle.— Rate of life tax.
(per cent. of the cost
of the vehicle)
(i) Not exceeding rupees 5 lakhs - 12 per cent.
(ii) Exceeding rupees 5 lakhs but not exceeding
10 lakhs
(iii) Exceeding rupees 10 lakhs but not exceeding 20 lakhs
- 13 per cent.
- 18 per cent.
(iv) Exceeding rupees 20 lakhs - 20 per cent.
Part – II
Old Motor Vehicles.
Not exceeding 5 lakhs.
At the time of assigning new registration mark under section 47 of the Motor Vehicles Act or old motor vehicles plying and registered in this State, and if it's age from the month of such registration is,—
1. Not more than one
year.
Rate of life tax.
(per cent of the cost of the vehicle)
Exceeding 20 lakhs.
Exceeding 5 lakhs but not exceeding 10 lakhs.
Exceeding 10 lakhs but not exceeding 20 lakhs.
10.75
per cent.
11.75
per cent.
16.75
per cent.
18.75
per cent.
10.50
per cent.
11.50
per cent.
16.50
per cent.
18.50
per cent.
2. More than one year but not more than two years.
10.25 per cent.
3. More than two years but not more than three years.
11.25 per cent.
16.25 per cent.
18.25 per cent.
10.00
per cent.
4. More than three years but not more than four years.
9.75 per cent.
5. More than four years but not more than five years.
9.50 per cent.
6. More than five years but not more than six years.
9.25 per cent.
7. More than six years but not more than seven years.
11.00 per cent.
16.00 per cent.
18.00 per cent.
10.75 per cent.
15.75 per cent.
17.75 per cent.
10.50 per cent.
15.50 per cent.
17.50 per cent.
10.25 per cent.
15.25 per cent.
17.25 per cent.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 1509.00 per cent.
10.00 per cent.
15.00 per cent.
17.00 per cent.
8. More than seven years but not more than eight years.
8.75 per cent.
9.75 per cent.
14.75 per cent.
16.75 per cent.
9. More than eight years but not more than nine years.
8.50 per cent.
9.50 per cent.
14.50 per cent.
16.50 per cent.
10. More than nine years but not more than ten years.
8.25 per cent.
9.25 per cent.
14.25 per cent.
16.25 per cent.
11. More than ten years but not more than eleven years.
12. More than eleven
years.
8.00
per cent.
9.00
per cent.
14.00
per cent.
16.00
per cent.
FOURTH SCHEDULE.
(See section 3-A)
GREEN TAX.
Class of Motor Vehicles. (1)
Tax. (2) Rs.
1. Motor Vehicle other than a transport vehicle which has completed 15 years from the date of its registration—
(i) Motor Cycle.
750 (for five years)
(ii) Other Motor Vehicles.
1500 (for five years)
750 (per annum)
2. (i) Transport Vehicle other than Auto Rickshaw which has completed 7 years from the date of its registration.
(ii) Auto Rickshaw 250
(per annum)
FIFTH SCHEDULE.
[See section 4 (1-A)(bbb)]
Goods carriages not exceeding 3000 kgs. in weight laden.
Part –I
New Motor Vehicles
Rate of life tax. (per cent of the cost of the vehicle)
At the time of registration. 8 per cent of the cost of the vehicle.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 151Part – II
Old Motor Vehicles
Rate of life tax.
(per cent. of the cost
of the vehicle)
At the time of assigning new registration mark under section 47 of the Motor Vehicles Act or old motor vehicles plying and registered in this State, and if it's age from the month of such registration is,—
1. Not more than one year. 6.75 per cent.
2. More than one year but not more than two 6.50 per cent.
years.
3. More than two years but not more than three 6.25 per cent.
years.
4. More than three years but not more than four 6.00 per cent.
years.
5. More than four years but not more than five 5.75 per cent.
years.
6. More than five years but not more than six 5.50 per cent.
years.
7. More than six years but not more than seven 5.25 per cent.
years.
8. More than seven years but not more than eight 5.00 per cent.
years.
9. More than eight years but not more than nine 4.75 per cent.
years.
10. More than nine years but not more than ten 4.50 per cent.
years.
11. More than ten years.
4.25 per cent.
SIXTH SCHEDULE.
[See section 3-B]
ROAD SAFETY TAX.
New Motor Vehicles.
Class of motor vehicles.
Tax.
(1)
(2)
(Rs.)
1. Motor Cycles.
375
2. Light Motor Vehicles.
2250
3. Other Motor Vehicles.
3000
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 152SEVENTH SCHEDULE.
[See sections 3 and 4(1-A)(a)]
Part - I
At the time of registration.
Rate of life tax.
New Tourist Motor Cab which is permitted to carry more than four persons but not more than seven persons including the driver.
(per cent. of the
cost of the vehicle)
Total cost of the vehicle.—
(i) Not exceeding rupees 5 lakhs. 12 per cent.
(ii) Exceeding rupees 5 lakhs but not
13 per cent.
exceeding 10 lakhs.
(iii) Exceeding rupees 10 lakhs but not
18 per cent.
exceeding 20 lakhs.
(iv) Exceeding rupees 20 lakhs. 20 per cent.
Part-II.
Old Tourist Motor Cab, which is already registered and is permitted to carry more than four persons but not more than seven persons including the driver.
Rate of tax.
(per cent. of the cost of the vehicle)
Total cost of the vehicle.-
(i) Not exceeding rupees 5 lakhs 10.5 per cent
(ii) Exceeding rupees 5 lakhs but not
11.5 per cent.
exceeding 10 lakhs.
(iii) Exceeding rupees 10 lakhs but not
16.5 per cent
exceeding 20 lakhs.
(iv) Exceeding rupees 20 lakhs. 18.5 per cent
EIGHTH SCHEDULE.
[See sections 3 and 4(1-A)(a)]
Part-I
At the time of registration.
New Tourist Maxi – cab, which is permitted to carry more than seven persons but not more than thirteen persons including the driver.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 153Rate of life tax (per cent. of the cost of the vehicle).
Total cost of the vehicle.—
(i) Not exceeding rupees 5 lakhs. 12 per cent.
(ii) Exceeding rupees 5 lakhs but not exceeding
13 per cent.
rupees 10 lakhs.
(iii) Exceeding rupees 10 lakhs but not exceeding
18 per cent.
rupees 20 lakhs.
(iv) Exceeding rupees 20 lakhs. 20 per cent.
Part-II
Rate of life tax (per cent. of the cost of the vehicle).
Old Tourist Maxi-Cab at the time of assigning new registration mark under section 47 of the Motor Vehicles Act or Old Tourist Maxi-Cab plying and registered in this State, and if it's age from the month of such registration is,—
Cost of the Vehicle
Exceeding
Exceeding
Not
5 lakhs
10 lakhs
exceeding
Exceeding
but not
not
5 lakhs.
20 Lakhs.
exceeding
exceeding
10 lakhs.
20 lakhs.
1. Not more than
one year.
10.75 per cent.
11.75 per cent.
16.75 per cent.
18.75 per cent.
10.50 per cent.
11.50 per cent.
16.50 per cent.
18.50 per cent.
2. More than one year but not more than two years.
10.25 per cent.
11.25 per cent.
16.25 per cent.
18.25 per cent.
3. More than two years but not more than three years.
10.00 per cent.
11.00 per cent.
16.00 per cent.
18.00 per cent.
4. More than three years but not more than four years.
9.75 per cent.
10.75 per cent.
15.75 per cent.
17.75 per cent.
5. More than four years but not more than five years.
9.50 per cent.
10.50 per cent.
15.50 per cent.
17.50 per cent.
6. More than five years but not more than six years.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 154Cost of the Vehicle
Exceeding
Exceeding
Not
5 lakhs
10 lakhs
exceeding
Exceeding
but not
not
5 lakhs.
20 Lakhs.
exceeding
exceeding
10 lakhs.
20 lakhs.
9.25 per cent.
10.25 per cent.
15.25 per cent.
17.25 per cent.
7. More than six years but not more than seven years.
9.00 per cent.
10.00 per cent.
15.00 per cent.
17.00 per cent.
8. More than seven years but not more than eight years.
8.75 per cent.
9.75 per cent.
14.75 per cent.
16.75 per cent.
9. More than eight years but not more than nine years.
8.50 per cent.
9.50 per cent.
14.50 per cent.
16.50 per cent.
10. More than nine years but not more than ten years.
8.25 per cent.
9.25 per cent.
14.25 per cent.
16.25 per cent.
11. More than ten years but not more than eleven years.
12. More than eleven
years.
8.00 per cent.
9.00 per cent.
14.00 per cent.
16.00 per cent.
NINTH SCHEDULE.
(See sections 3 and 6)
Contract carriages in respect of which temporary licence is issued,—
(a) Tourist motor cab— Tax (Rs.)
(i) If the temporary licence is for a period not
exceeding 7 days.
90.00 for one round trip.
270.00 for one round trip.
(ii) If the temporary licence is for a period exceeding 7 days but not exceeding 30 days .
675.00 for one round trip.
(iii) If the temporary licence is for a period exceeding 30 days but not exceeding 90 days.
(b) Tourist maxi cab—
(i) If the temporary licence is for a period not
exceeding 7 days.
110.00 per seat for one round trip.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 155(ii) If the temporary licence is for a period exceeding 7 days but not exceeding 30 days.
240.00 per seat for one round trip.
(iii) If the temporary licence is for a period exceeding 30 days but not exceeding 90 days.
675.00 per seat for one round trip.
(c) Omni Bus including sleeper coach and sleeper coach with seat in respect of which permit is granted under sub-sections (8) or (9) of section 88 of the Motor Vehicles Act, —
(i) If the temporary licence is for a period not
exceeding 7 days.
800.00 per seat for one round trip or 1000.00 per berth for one round trip.
(ii) If the temporary licence is for a period exceeding 7 days but not exceeding 30 days.
2000.00 per seat for one round trip or 2500.00 per berth for one round trip.
(iii) If the temporary licence is for a period exceeding 30 days but not exceeding 90 days.
5000.00 per seat for one round trip or 5500.00 per berth for one round trip.
TENTH SCHEDULE.
(See sections 2(1) and 4(1) (d))
Construction Equipment Vehicles.
Part-I
New Motor Vehicles.
At the time of registration. Rate of life tax (per cent of the cost of the vehicle). 8 per cent.
Part-II
Old Motor Vehicles.
At the time of assigning new registration mark under section 47 of the Motor Vehicles Act or old motor vehicles plying and registered in this State, and if it's age from the month of such registration is,—
Rate of life tax. (per cent of the cost of the vehicle)
1. Not more than one year.
7.75 per cent.
2. More than one year but not more than two years. 7.50 per cent.
3. More than two years but not more than three years. 7.25 per cent.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 1564. More than three years but not more than four years. 7.00 per cent.
5. More than four years but not more than five years. 6.75 per cent.
6. More than five years but not more than six years. 6.50 per cent.
7. More than six years but not more than seven years. 6.25 per cent.
8. More than seven years but not more than eight years. 6.00 per cent.
9. More than eight years but not more than nine years. 5.75 per cent.
10. More than nine years but not more than ten years. 5.50 per cent.
11. More than ten years but not more than eleven years. 5.25 per cent.
12. More than eleven years.
5.00 per cent.
(By order of the Governor)
P. SUMATHI, Secretary to Government (FAC), Law Department.
PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU