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Uttar Pradesh Extraordinary Gazette · Government of Uttar Pradesh

Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 2025

Published 21 August 2025

Department
Legislative Department
Type
Extraordinary
Notification no.
154/79-वि-1-2025-1-क-10-2025
Subdepartment
Anubhag-1
Identifier
in.gazette.uttarpradesh_extraordinary.2025-08-21.c_202509101531162889
Languages
English, Hindi
Published at
Original source ↗

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mRrj çns'k eksVj ;ku djk/kku ¼la'kks/ku½ vf/kfu;e] 2025 ¼mRrj çns"k vf/kfu;e la[;k 10 lu~ 2025½ [tSlk mRrj izns"k fo/kku e.My }kjk ikfjr gqvk]

mRrj izns'k eksVj ;ku djk/kku vf/kfu;e] 1997 dk vxzrj la'kks/ku djus ds fy;s

vf/kfu;e

Hkkjr x.kjkT; ds fNgRrjosa o"kZ esa ,rn~}kjk fuEufyf[kr vf/kfu;e cuk;k tkrk gS:-

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¼2½ ;g ,sls fnukad dks ço`Ùk gksxk] tSlk jkT; ljdkj xtV esa vf/klwpuk }kjk bl

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mÙkj çns'k vf/kfu;e la[;k 21 lu~ 1997 dh /kkjk 4 dk la'kks/ku ^^¼1&d½ bl vf/kfu;e ;k rn~/khu cuk;h x;h fu;ekoyh esa vU;Fkk micfU/kr133 RPH 2025 (ADHINIYAM FOL.) (motor vehicles) data 7e 2 mRrj izns'k vlk/kkj.k xtV] 21 vxLr] 2025 ds flok; fdjk;s rFkk ikfjrksf"kd gsrq ç;qDr fdlh nksifg;k eksVjlkbfdy] rhu ifg;k vkSj pkj ifg;k eksVj dSc] eSDlh dSc] fuekZ.k miLdj ;ku] fo'ks"k ç;kstu ;ku vkSj 7500 fdyksxzke ls vuf/kd ldy ;ku Hkkj ¼th0oh0MCY;w0½ okys eky okgu dk mi;ksx mÙkj çns'k esa fdlh lkoZtfud LFkku ij ugha fd;k tk;sxk tc rd fd ,sls eksVj ;ku ds lEcU/k esa ykxw nj ij] tSlk jkT; ljdkj }kjk xtV esa vf/klwpuk }kjk fofufnZ"V fd;k tk;] ,dckjh; dj lanÙk u dj fn;k x;k gksA^* ^^¼2½ bl vf/kfu;e ;k rn~/khu cuk;h x;h fu;ekoyh esa vU;Fkk micfU/kr ds flok;] jkT; ifjogu miØe ds LokfeRok/khu ;k fu;a=.kk/khu lkoZtfud lsok ;ku] 7500 fdyksxzke ls vf/kd ldy ;ku Hkkj ¼th0oh0MCY;w0½ okys dksbZ eky ;ku] —f"k ç;kstuksa ls fHkUu ç;kstuksa ds fy, mi;ksx fd;s tkus okys VªSDVj vkSj Mªkbfoax çf'k{k.k Ldwy ds LokfeRo okys rFkk pkydksa ds çf'k{k.k ds fy, vuU; :i ls mi;ksx fd;s tkus okys eksVj ;kuksa dk mi;ksx] mÙkj çns'k esa fdlh lkoZtfud LFkku ij ugha fd;k tk;sxk] tc rd fd ,sls eksVj ;ku ds lEcU/k esa ykxw nj ij] tSlk jkT; ljdkj }kjk xtV esa vf/klwpuk }kjk fofufnZ"V fd;k tk;] =Sekfld vFkok okf"kZd dj lanÙk u dj fn;k x;k gksA^*

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jkT; esa eksVj ;kuksa ij dj ds vf/kjksi.k vkSj fdjk;s gsrq ;kf=;ksa rFkk eky ds ifjogu esa yxs gq, eksVj ;kuksa ij vfrfjDr dj ds vf/kjksi.k dk micU/k djus ds fy, mRrj çns'k eksVj ;ku djk/kku vf/kfu;e] 1997 vf/kfu;fer fd;k x;k gSA iwoksZDr vf/kfu;e dh /kkjk 4 esa xSj&ifjogu vkSj ifjogu nksuksa çdkj ds ;kuksa ij dj&vf/kjksi.k dk mica/k gSA bu djksa ls tfur jktLo] jkT; ljdkj dh vk; ds çkFkfed lzksrksa esa ls ,d gSA mRrj çns'k dh vFkZO;oLFkk dks 1 fVªfy;u M'yj ds Lrj rd c<+kus ds jkT; ljdkj ds y{; dks çkIr djus ds fy, ifjogu foHkkx ls jktLo laxzg esa o`f) fd;k tkuk vfuok;Z gSA mRrj çns'kbysfDVªd okgu fofuekZ.k vkSj xfr'khyrk uhfr] 2022 esa bysfDVªd ;ku xfr'khyrk ¼bZoh eksfcfyVh½ dks 133 RPH 2025 (ADHINIYAM FOL.) (motor vehicles) data 7e mRrj izns'k vlk/kkj.k xtV] 21 vxLr] 2025 3 çksRlkgu nsus gsrq bysfDVªd ;kuksa ds fy, ekxZ dj NwV vkSj jftLVªhdj.k 'kqYd esa NwV dk mica/k gSA ifj.kkeLo:i] ifjogu foHkkx }kjk lax`ghr jktLo ij laHkkfor udkjkRed çHkko iM+rk gSA bl lanHkZ esa] ljdkj/foHkkx dh vk; c<+kus ds fy, ifjogu ;kuksa ij ykxw dj njksa esa ,dckjh; rdZlaxr ifjorZu vkSj vxzrj o`f) djuk vko';d gks x;k gSA

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mi;qZDr ds –f"Vxr] jktLo esa vfHko`f) vkSj ifjogu foHkkx ds dj&lajpuk esa ifjorZu fd;s tkus gsrq iwoksZDr vf/kfu;e ds lqlaxr mica/kksa esa la'kks/ku djus dk fofu'p; fd;k x;k gSA

rnuqlkj mRrj çns'k eksVj ;ku djk/kku ¼la'kks/ku½ fo/ks;d] 2025 iqj% LFkkfir fd;k tkrk gSA

vkKk ls] vrqy JhokLro] çeq[k lfpoA

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No. 154(2)/LXXIX-V-1–2025-1-ka-10-2025

Dated Lucknow, August 21, 2025

IN pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Motor Yaan Karadhaan (Sanshodhan) Adhiniyam, 2025 (Uttar Pradesh Adhiniyam Sankhya 10 of 2025) as passed by the Uttar Pradesh Legislature and assented to by the Governor on August 21, 2025. The Parivahan Anubhag-4 is administratively concerned with the said Adhiniyam.

THE UTTAR PRADESH MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2025 (U.P. ACT no. 10 of 2025) [As passed by the Uttar Pradesh Legislature] AN ACT further to amend the Uttar Pradesh Motor Vehicles Taxation Act, 1997 IT IS HEREBY enacted in the Seventy-sixth Year of the Republic of India as follows :–

1. (1) This Act may be called the Uttar Pradesh Motor Vehicles Taxation Short title and commencement (Amendment) Act, 2025.

(2) It shall come into force on such date, as the State Government may by

notification in the Gazette, appoint in this behalf.

133 RPH 2025 (ADHINIYAM FOL.) (motor vehicles) data 7e 4 mRrj izns'k vlk/kkj.k xtV] 21 vxLr] 2025

Amendment of

2. In section 4 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 section 4 of (hereinafter referred to as the principal Act),—

U.P. Act no. 21

(a) for sub-section (1-A), the following sub-section shall be substituted, of 1997

namely:-

"(1-A) Save as otherwise provided in this Act or the rules made thereunder, no two wheeler motorcycle used for hire and reward, three wheeler and four wheeler motor cab, maxi cab, construction equipment vehicles, special purpose vehicle and goods carriage gross vehicle weight (GVW) of which does not exceed 7500 Kilograms, shall be used in any public place in Uttar Pradesh unless a one-time tax at the rate applicable in respect of such motor vehicle, as may be specified by the State Government by notification in the Gazette, has been paid in respect thereof.''

(b) for sub-section (2), the following sub-section shall be substituted, namely:-

"(2) Save as otherwise provided in this Act or the rules made thereunder, no public service vehicle owned or controlled by the State Transport Undertaking, goods carriage gross vehicle weight (GVW) of which exceeds 7500 Kilograms, tractor used for other than agricultural purposes and motor vehicles owned and used exclusively for the training of drivers by the driving training school shall be used in any public place in Uttar Pradesh unless a quarterly or an yearly tax at the rate applicable in respect of such motor vehicle as may be specified by the State Government by notification in the Gazette, has been paid in respect thereof.''

Amendment of

3. In sub-section (1) of Section 9 of the principal Act,—

section 9

(a) for clause (ii), the following clause shall be substituted, namely:-

"(ii) the tax payable under sub-section (1-A) of Section 4, shall be payable in advance at the time of the registration of the vehicle under the Motor Vehicles Act, 1988:

Provided that the onetime tax in respect of Vehicles registered before the date of coming into force of this notification, shall be payable at the time of the next tax due of such Vehicle."

(b) for clause (iii), the following clause shall be substituted, namely:-

"(iii) the tax payable under sub-section (2) of Section 4, shall be payable in advance for one quarter or one year at the time of the registration of the vehicle under the Motor Vehicles Act, 1988 and thereafter on or before the fifteenth day of the first month of the each quarter or each year next following."133 RPH 2025 (ADHINIYAM FOL.) (motor vehicles) data 7e mRrj izns'k vlk/kkj.k xtV] 21 vxLr] 2025 5

STATEMENT OF OBJECTS AND REASONS

The Uttar Pradesh Motor Vehicles Taxation Act, 1997 has been enacted to provide for the imposition of tax in the State on motor vehicles and additional tax on motor vehicles engaged in the transport of passengers and goods for hire. Section 4 of the aforesaid Act provides for the imposition of taxes on both non-transport and transport vehicles. The revenue generated from these taxes is one of the primary sources of income for the State Government. To achieve the State Government's goal of elevating Uttar Pradesh's economy to a 1 trillion-dollar level, it is imperative to increase revenue collection from the Transport Department. In the Uttar Pradesh Electric Vehicle Manufacturing and Mobility Policy, 2022, it provides for road tax exemptions and exemptions in registration fee for electric vehicles to promote electric vehicle mobility (EV mobility). As a result, there is a potential negative impact on the revenue collected by the Transport Department. In the context, it has become necessary to make onetime rational changes and further increases in the tax rates applicable to transport vehicles to enhance the income of the government/department.

Under the aforesaid Act, the system of daily, monthly, annual and one-time tax on transport vehicles is prevalent in the State. However in other states of the country such as Karnataka, Maharashtra, Gujarat, Madhya Pradesh and Rajasthan etc. a one-time tax system is prevalent on vehicles. In view of the tax structure of the said states being relatively more revenue generating, it has been decided to amend the prevailing tax system on transport vehicles and make it compulsory to implement one-time tax system on any two-wheeler motorcycle, three-wheeler and four-wheeler motor cab, maxi cab, construction equipment vehicle, special purpose vehicle and goods vehicle having gross vehicle weight (GVW) not exceeding 7500 Kg used for hire and reward. It has also been decided to implement quarterly or annual tax system on public service vehicle owned or controlled by State Transport Undertaking, any goods vehicle having gross vehicle weight (GVW) more than 7500 Kg, tractor used for purposes other than agricultural purposes and motor vehicles owned by driving training school and used exclusively for training of drivers.

In view of the above, in order to increase the revenue and to make changes in the tax structure of the Transport Department, it has been decided to amend the relevant provisions of the aforesaid Act.

The Uttar Pradesh Motor Vehicles Taxation (Amendment) Bill, 2025, is introduced accordingly.

By order,

ATUL SRIVASTAVA,

Pramukh Sachiv.

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Cite this issue. Uttar Pradesh Extraordinary Gazette, Government of Uttar Pradesh, 21 August 2025. Indian Gazettes, https://egazette.servantsofknowledge.in/details/in.gazette.uttarpradesh_extraordinary.2025-08-21.c_202509101531162889/. Archive identifier in.gazette.uttarpradesh_extraordinary.2025-08-21.c_202509101531162889.