IV-2 Ex. (381)

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2023

[Price: Rs. 6.40 Paise.

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 381]

CHENNAI, TUESDAY, NOVEMBER 7, 2023

Aippasi 21, Sobakiruthu, Thiruvalluvar Aandu–2054

Part IV—Section 2

Tamil Nadu Acts and Ordinances

[ 141 ]

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:—

1. (1) This Act may be called the Tamil Nadu Motor Vehicles

Taxation (Amendment) Act, 2023.

Short title and

commencement.

(2) It shall come into force on such date as the State

Government may, by notification, appoint.

Tamil Nadu Act 13

of 1974.

2. In section 2 of the Tamil Nadu Motor Vehicles Taxation Act,

1974 (hereinafter referred to as the principal Act),—

Amendment of

section 2.

(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)”;

142

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(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

section 4.

5. In section 4 of the principal Act,—

(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;

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.

143

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

6. In the principal Act, for the Schedules, the following

Schedules shall be substituted, namely:—

Substitution of

Schedules.

“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

5500 Kgs. in weight laden.

1425

(b) Goods carriages exceeding 5500 Kgs. but not exceeding

9000 Kgs. in weight laden.

2000

(c)

Goods carriages exceeding 9000 Kgs. but not exceeding

12000 Kgs. in weight laden.

2400

(d) Goods carriages exceeding 12000 Kgs. but not

exceeding 13000 Kgs. in weight laden.

2600

(e) Goods carriages exceeding 13000 Kgs. but not

exceeding 15000 Kgs. in weight laden.

3100

(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

laden.

500

(ii) For each trailer exceeding 3000 Kgs. but not

exceeding 5500 Kgs. in weight laden.

600

(iii) For each trailer exceeding 5500 Kgs. but not

exceeding 9000 Kgs. in weight laden.

1000

(iv) For each trailer exceeding 9000 Kgs. but not

exceeding 12000 Kgs. in weight laden.

1200

144

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(v) For each trailer exceeding 12000 Kgs. but not

exceeding 13000 Kgs. in weight laden.

1500

(vi) For each trailer exceeding 13000 Kgs. but not

exceeding 15000 Kgs. in weight laden.

1800

(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,—

Vehicles permitted to ply solely as contract carriages,

whether classified as “Tourist Vehicle” or not, and is

permitted to carry,—

(a) not more than thirty-five persons (other than the

driver), for every square meter of floor area of the

vehicle;

4,900

(b) more than thirty-five persons (other than the

driver), for every person (other than the driver)

3,000

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—

For every passenger (other than the driver and

the conductor) which the vehicle is permitted to

carry.

400 +

surcharge

10 per cent.

(c)

Plying in routes or areas other than those falling

under items (a) and (b)—

(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”.

450 +

surcharge

25 per cent.

145

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(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).

450 +

surcharge

25 per cent.

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.

(b) Exceeding 1000 Kgs. but not exceeding 1500 Kgs. in

weight laden.

(c)

Exceeding 1500 Kgs. but not exceeding 2000 Kgs. in

weight laden.

(d) Exceeding 2000 Kgs. but not exceeding 3000 Kgs. in

weight laden.

(e) Exceeding 3000 Kgs. but not exceeding 4000 Kgs. in

weight laden.

105

(f)

Exceeding 4000 Kgs. but not exceeding 5500 Kgs. in

weight laden.

120

(g) Exceeding 5500 Kgs. but not exceeding 7500 Kgs. in

weight laden.

150

(h) Exceeding 7500 Kgs. but not exceeding 9000 Kgs. in

weight laden.

180

(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

laden:

(ii)

For each trailer exceeding 1000 Kgs. but not

exceeding 2000 Kgs. in weight laden.

(iii) For each trailer exceeding 2000 Kgs. in weight

laden:

Provided that two or more vehicles shall not be chargeable

under this class in respect of the same trailer.

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—

Annual Tax.

(Rs.)

(a) Bi-cycles exceeding 50 cc but not exceeding 75 cc with or

without drawing a trailer or side car.

135

(b) Bi-cycles exceeding 75 cc but not exceeding 170 cc with

or without drawing a trailer or side car.

200

(c)

Bi-cycles exceeding 170 cc with or without drawing a

trailer or side car and tricycles.

240

146

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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—

Five year Tax.

(Rs.)

(a) more than three persons but not more than four persons

including the driver.

1400

(b) more than four persons but not more than six persons

including the driver (ordinary motor cab-meter taxi and

Share auto rickshaw).

6000

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

Motor vehicles other than those liable to

tax under the foregoing provisions of this

Schedule,—

Imported

vehicles

Indian-made

vehicles owned by

Individual

Others

Annual Tax.

(Rs.)

(a) weighing not more than 700 Kgs.

unladen.

2000

700

1400

(b) weighing more than 700 Kgs. but not

more than 1500 Kgs. unladen.

2600

900

1800

(c)

weighing more than 1500 Kgs. but not

more than 2000 Kgs. unladen.

3000

1100

2200

(d) weighing more than 2000 Kgs. but not

more than 3000 Kgs. unladen.

3200

1300

2600

(e) weighing more than 3000 Kgs. unladen

in respect of which private transport

vehicle permit is not required under the

Motor Vehicles Act.

3700

1400

2800

Explanation.— For the purpose of this class, the word “individual” means a person

known by his proper name.

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,—

Quarterly tax.

(Rs.)

(a) in respect of vehicles owned by

educational institutions (educational

institution bus),—

(i) to transport students and staff

of schools – For every person

(other than the driver) which the

vehicle is permitted to carry.

147

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(ii) to transport students and staff

of colleges – For every person

(other than the driver) which the

vehicle is permitted to carry.

125

(b) in other cases — For every person

(other than the driver) which the

vehicle is permitted to carry,—

(i) Air-conditioned.

900

(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

Motor Vehicles Act, 1988, (Central Act 59

of 1988), shall pay separate tax excluding

the driver seat at the following rates:—

(i)

Educational

institution

buses

when used for the transport of

students and staff of the institution

concerned.

Rs.45/- per seat for

seven days or part

thereof.

(ii)

Other vehicles when used for

transport of staff of the institution

concerned.

Rs.100/- per seat for

seven days or part

thereof.

(iii) Educational

institution

buses

and other vehicles used for

other purposes other than those

specified in clauses (i) and (ii)

above.

Rs.45/- per seat per

day.

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

in weight unladen.

(ii) For each trailer exceeding 1 tonne in

weight unladen.

Provided that two or more vehicles

shall not be chargeable under class 9 or

class 10 in respect of the same trailer.

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.

Rs. 20 per person per

day.

148

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

SECOND 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.

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,—

Rate of life tax.

(per cent. of the cost of

the vehicle)

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

two years.

8.00 per cent. 10.00 per cent.

3. More than two years but not more than

three years.

7.75 per cent.

9.75 per cent.

4. More than three years but not more

than four years.

7.50 per cent.

9.50 per cent.

5. More than four years but not more than

five years.

7.25 per cent.

9.25 per cent.

6. More than five years but not more than

six years.

7.00 per cent.

9.00 per cent.

7. More than six years but not more than

seven years.

6.75 per cent.

8.75 per cent.

8. More than seven years but not more

than eight years.

6.50 per cent.

8.50 per cent.

9. More than eight years but not more than

nine years.

6.25 per cent.

8.25 per cent.

10. More than nine years but not more than

ten years.

6.00 per cent.

8.00 per cent.

11. More than ten years but not more than

eleven years.

5.75 per cent.

7.75 per cent.

12. More than eleven years.

5.50 per cent.

7.50 per cent.

149

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

THIRD 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

- 13 per cent.

(iii) Exceeding rupees 10 lakhs but not

exceeding 20 lakhs

- 18 per cent.

(iv) Exceeding rupees 20 lakhs

- 20 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)

Not

exceeding

5 lakhs.

Exceeding

5 lakhs

but not

exceeding

10 lakhs.

Exceeding

10 lakhs

but not

exceeding

20 lakhs.

Exceeding

20 lakhs.

Not more than one

year.

10.75

per cent.

11.75

per cent.

16.75

per cent.

18.75

per cent.

More than one year

but not more than two

years.

10.50

per cent.

11.50

per cent.

16.50

per cent.

18.50

per cent.

More than two years

but not more than three

years.

10.25

per cent.

11.25

per cent.

16.25

per cent.

18.25

per cent.

More than three years

but not more than four

years.

10.00

per cent.

11.00

per cent.

16.00

per cent.

18.00

per cent.

More than four years

but not more than five

years.

9.75

per cent.

10.75

per cent.

15.75

per cent.

17.75

per cent.

More than five years

but not more than six

years.

9.50

per cent.

10.50

per cent.

15.50

per cent.

17.50

per cent.

More than six years but

not more than seven

years.

9.25

per cent.

10.25

per cent.

15.25

per cent.

17.25

per cent.

150

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

More than seven years

but not more than eight

years.

9.00

per cent.

10.00

per cent.

15.00

per cent.

17.00

per cent.

More than eight years

but not more than nine

years.

8.75

per cent.

9.75

per cent.

14.75

per cent.

16.75

per cent.

10. More than nine years

but not more than ten

years.

8.50

per cent.

9.50

per cent.

14.50

per cent.

16.50

per cent.

11.

More than ten years

but not more than

eleven years.

8.25

per cent.

9.25

per cent.

14.25

per cent.

16.25

per cent.

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.

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)

(i) Transport Vehicle other than Auto

Rickshaw which has completed 7

years from the date of its registration.

750

(per annum)

(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.

151

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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)

Not more than one year.

6.75 per cent.

More than one year but not more than two

years.

6.50 per cent.

More than two years but not more than three

years.

6.25 per cent.

More than three years but not more than four

years.

6.00 per cent.

More than four years but not more than five

years.

5.75 per cent.

More than five years but not more than six

years.

5.50 per cent.

More than six years but not more than seven

years.

5.25 per cent.

More than seven years but not more than eight

years.

5.00 per cent.

More than eight years but not more than nine

years.

4.75 per cent.

10.

More than nine years but not more than ten

years.

4.50 per cent.

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.

(1)

Tax.

(2)

(Rs.)

Motor Cycles.

375

Light Motor Vehicles.

2250

Other Motor Vehicles.

3000

152

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

SEVENTH SCHEDULE.

[See sections 3 and 4(1-A)(a)]

Part - I

At the time of registration.

New Tourist Motor Cab which is permitted to

carry more than four persons but not more

than seven persons including the driver.

Rate 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 10 lakhs.

13 per cent.

(iii) Exceeding rupees 10 lakhs but not

exceeding 20 lakhs.

18 per cent.

(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.

Total cost of the vehicle.-

Rate of tax.

(per cent. of the cost

of the vehicle)

(i) Not exceeding rupees 5 lakhs

10.5 per cent

(ii) Exceeding rupees 5 lakhs but not

exceeding 10 lakhs.

11.5 per cent.

(iii) Exceeding rupees 10 lakhs but not

exceeding 20 lakhs.

16.5 per cent

(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.

153

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

rupees 10 lakhs.

13 per cent.

(iii) Exceeding rupees 10 lakhs but not exceeding

rupees 20 lakhs.

18 per cent.

(iv) Exceeding rupees 20 lakhs.

20 per cent.

Part-II

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,—

Rate of life tax

(per cent. of

the cost of the

vehicle).

Cost of the Vehicle

Not

exceeding

5 lakhs.

Exceeding

5 lakhs

but not

exceeding

10 lakhs.

Exceeding

10 lakhs

not

exceeding

20 lakhs.

Exceeding

20 Lakhs.

Not

than

one year.

10.75

per cent.

11.75

per cent.

16.75

per cent.

18.75

per cent.

More than one

year but not more

than two years.

10.50

per cent.

11.50

per cent.

16.50

per cent.

18.50

per cent.

than

two

years

but

not

more than three

years.

10.25

per cent.

11.25

per cent.

16.25

per cent.

18.25

per cent.

More than three

years

but

not

more than four

years.

10.00

per cent.

11.00

per cent.

16.00

per cent.

18.00

per cent.

More than four

years

but

not

than

five

years.

9.75

per cent.

10.75

per cent.

15.75

per cent.

17.75

per cent.

than

five

years

but

not

than

six

years.

9.50

per cent.

10.50

per cent.

15.50

per cent.

17.50

per cent.

154

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Cost of the Vehicle

Not

exceeding

5 lakhs.

Exceeding

5 lakhs

but not

exceeding

10 lakhs.

Exceeding

10 lakhs

not

exceeding

20 lakhs.

Exceeding

20 Lakhs.

than

six

years

but

not

more than seven

years.

9.25

per cent.

10.25

per cent.

15.25

per cent.

17.25

per cent.

More than seven

years

but

not

more than eight

years.

9.00

per cent.

10.00

per cent.

15.00

per cent.

17.00

per cent.

More than eight

years

but

not

more than nine

years.

8.75

per cent.

9.75

per cent.

14.75

per cent.

16.75

per cent.

10.

More than nine

years

but

not

than

ten

years.

8.50

per cent.

9.50

per cent.

14.50

per cent.

16.50

per cent.

11.

than

ten

years

but

not

more than eleven

years.

8.25

per cent.

9.25

per cent.

14.25

per cent.

16.25

per cent.

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.

(ii) If the temporary licence is for a period

exceeding 7 days but not exceeding 30

days .

270.00 for one round

trip.

(iii) If the temporary licence is for a period

exceeding 30 days but not exceeding 90

days.

675.00 for one round

trip.

(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.

155

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(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.

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)

Not more than one year.

7.75 per cent.

More than one year but not more than two years.

7.50 per cent.

More than two years but not more than three years.

7.25 per cent.

156

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

More than three years but not more than four years.

7.00 per cent.

More than four years but not more than five years.

6.75 per cent.

More than five years but not more than six years.

6.50 per cent.

More than six years but not more than seven years.

6.25 per cent.

More than seven years but not more than eight years.

6.00 per cent.

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