The date of publication of the notification in the Official Gazette is hereby appointed as the date on which the provisions of the aforesaid Act shall come into force.

click here for IIIF manifest

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vf/klwpuk

pwafd vf/klwpuk la[;k&154@79&fo&1&2025&1&d&10&2025] fnukad 21 vxLr] 2025 }kjk 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 dks tulk/kkj.k dh lwpuk ds fy;s ljdkjh xtV esa çdkf'kr fd;k x;k gS(

vr,o] vc] iwoksZDr vf/kfu;e dh /kkjk ¼1½ dh mi/kkjk ¼2½ ds v/khu 'kfä;ksa dk ç;ksx djds jkT;iky bl vf/klwpuk ds ljdkjh xtV esa çdkf'kr fd;s tkus ds fnukad dks ,sls fnukad ds :i esa fu;r djrs gSa tc iwoksZDr vf/kfu;e ds mica/k ço`Rr gksaxsA

2& mi;qZDr ds vxzlj.k esa] mRrj çns'k lk/kkj.k [k.M vf/kfu;e] 1904 ¼mRrj çns'k vf/kfu;e la[;k 1 lu~ 1904½ dh /kkjk 21 ds lkFk ifBr lu~ 2025 esa ;Fkkla'kksf/kr mRrj çns'k eksVj ;ku djk/kku vf/kfu;e] 1997 ¼mÙkj çns'k vf/kfu;e la[;k 21 lu~ 1997½ dh /kkjk 4 dh mi/kkjk ¼1&d½ ds v/khu 'kfDr;ksa dk ç;ksx djds vkSj le;-le; ij ;Fkkla'kksf/kr vf/klwpuk la[;k&2004@30&4&09&8¼19½@09] fnukad 28 vDVwcj] 2009 dk vf/kØe.k djds] ,sls vf/kØe.k ls iwoZ —r ;k fd;s tkus gsrq foyksfir ckrksa ds flok;] jkT;iky uhps vuqlwph&,d vkSj vuqlwph&nks ds LrEHk&3 esa nh x;h ,dckjh; dj dh njsa] mDr vuqlwph ds LrEHk-2 esa rRlEcU/kh çfof"V esa fn;s x;s eksVj ;kuksa ds oxZ ds lEcU/k esa fofufnZ"V djrs gSa %&361_RPH_ (Parivahan Anubhag 4)-2026- Data 1e 2 mRrj çns'k vlk/kkj.k xtV] 30 tuojh] 2026

vuqlwph&,d

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ijUrq ;g vkSj fd iwoksZDr vf/kfu;e] 1997 dh /kkjk-4 dh mi/kkjk ¼1½ ds v/khu jftLVªh—r ;fn dksbZ xSj ifjogu ;ku] eksVj;ku vf/kfu;e] 1988 ¼vf/kfu;e la[;k 59 lu~ 1988½ ds v/khu mi;qZDr vuqlwph&,d ds LrEHk 2 esa fn;s x;s ifjogu ;ku esa ifjofrZr gks tkrk gS rks ,sls ;ku ds fy, iwoksZDr vf/kfu;e 1997 dh /kkjk 4 dh mi/kkjk ¼1½ ds v/khu ,dckjh; dj dk iwoZ esa gh lanRr gks tkus dh n'kk esa] bl vf/klwpuk ds v/khu ;ku ds ewY; ds 2-5 çfr'kr dh nj ls dj vfrfjä :i ls lans; gksxkA

vuqlwph&nks

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ijUrq ;g vkSj fd mi;qZä vuqlwph&nks ds LrEHk&2 esa fn;s x;s dksbZ Hkh eky;ku] tc Hkh HkkM+s ij ;kf=;ksa dks ys tkrh gqbZ ikbZ tk,] rks mä vuqlwph&nks ds LrEHk&3 esa fn;s x;s dj ds vfrfjDr #i;s 2200 çfr ;k=h dh nj ls dj nsus gsrq mRrjnk;h gksxkA

3&miqZDr ds vxzlj.k esa] mRrj çns'k lk/kkj.k [k.M vf/kfu;e] 1904 ¼mRrj çns'k vf/kfu;e la[;k 1 lu~ 1904½ dh /kkjk 21 ds lkFk ifBr lu~ 2025 esa ;Fkkla'kksf/kr mRrj çns'k eksVj;ku djk/kku vf/kfu;e] 1997 ¼mRrj çns'k vf/kfu;e la[;k 21 lu~ 1997½ dh /kkjk 4 dh mi/kkjk ¼2½ ds v/khu 'kfDr;ksa dk ç;ksx djds vkSj le;-le; ij ;Fkkla'kksf/kr vf/klwpuk la[;k 1997@rhl&4&09&8¼19½&09] fnukad 28 vDVwcj] 2009 dk vf/kØe.k djds] ,sls vf/kØe.k ls iwoZ —r ;k fd;s tkus gsrq foyksfir ckrksa ds flok;]361_RPH_ (Parivahan Anubhag 4)-2026- Data 1e mRrj çns'k vlk/kkj.k xtV] 30 tuojh] 2026 3 jkT;iky uhps vuqlwph&rhu ds LrEHk 3 vkSj 4 esa nh x;h dj dh njsa] mDr vuqlwph ds LrEHk 2 esa rRlEcU/kh çfof"V esa fn;s x;s eksVj ;kuksa ds oxZ ds lEcU/k esa fofufnZ"V djrs gSa%&

vuqlwph&rhu

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ijUrq ;g vkSj fd mi;qZDr vuqlwph&rhu ds Øe la[;k 1 ds LrEHk-2 esa fn;s x;s eksVj ;ku] tks okrkuqdwfyr gksa] ds fy, çfr lhV dj dh nj muds le{k LrEHk-3 vkSj LrEHk-4 esa nh x;h nj ls ipkl çfr'kr vf/kd gksxhA

ijUrq ;g Hkh fd mi;qZDr vuqlwph&rhu esa fn;k x;k dksbZ eksVj ;ku] ftls eksVj ;ku vf/kfu;e] 1988 dh /kkjk 66 dh mi/kkjk ¼3½ ds v/khu ijfeV ls NwV çnku ugha dh xbZ gS] ;fn fcuk ijfeV pyrk gqvk ik;k tkrk gS] rks ,sls ;ku gsrq vuqlwph&rhu ds LrEHk-3 esa nh x;h nj ds ik¡p xquk dj ds cjkcj jkf'k dj ds :i esa lans; gksxhA

vuqlwph&rhu ds Øe la[;k 1 ds ç;kstu ds fy, Loh—r [kM+s jgus dh {kerk ;fn dksbZ gks] dk ipkl çfr'kr vfrfjDr cSBus dh {kerk ds :i esa fxuk tk,xk rFkk tgka dksbZ eksVj ;ku Lyhfiax cFkZ ls lfTtr gks] ogk¡ çR;sd Lyhfiax cFkZ dks nks ;k=h lhV ds cjkcj le>k tk,xkA

vkKk ls] vpZuk vxzoky] vij eq[; lfpoA361_RPH_ (Parivahan Anubhag 4)-2026- Data 1e 4 mRrj çns'k vlk/kkj.k xtV] 30 tuojh] 2026 IN pursuance of the provisions of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of notification no.02/2026/86/XXX-4– 2026-8(19)-2009T.C., dated January 30, 2026:

No. 02/2026/86/XXX-4–2026-8(19)-2009T.C.

Dated Lucknow, January 30, 2026

WHEREAS the Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 2025 (U.P. Act no.10 of 2025) has been published in the Official Gazette for information of the general public vide notification no. 154/79-V-I-1-2025-1-ka-10-2025, dated August 21, 2025.

NOW, THEREFORE, in exercise of the powers under sub-section (2) of Section 1 of the aforesaid Act, the Governor is pleased to appoint the date of publication of this notification in the Official Gazette as the date on which the provisions of the aforesaid Act shall come into force.

2. In furtherance of the above, in exercise of the powers under sub-section (1-A) of Section 4 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 (U.P. Act no. 21 of 1997) as amended in 2025 read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904) and in supersession of notification no. 2004/30-4-09-8(19)/09, dated 28th October, 2009 as amended from time to time, except as respects things done or omitted to be done before such supersession, the Governor is pleased to specify the rates of one-time tax as set out in Column-3 of Schedule-I and Schedule-II below in respect of the classes of motor vehicles as set out in the corresponding entry in Column-2 of the said Schedules:–

SCHEDULE-I

Rate of one-time tax on transport vehicles under sub-section (1-A) of Section 4 of the

Provided that one-time tax on already registered vehicles shall be calculated by giving exemption of eight percent in amount of prevailing one-time tax for each year of earlier period of such vehicles, but this exemption shall not exceed seventy-five percent of the amount. For this purpose, the period of one year shall be computed from the date of initial registration of the vehicle and period less than one year shall be ignored:

Provided further that if any non-transport vehicle registered under sub-section (1) of Section 4 of the aforesaid Act of 1997 is converted into a transport vehicle as set out in Column-2 of Schedule-I above under the Motor Vehicles Act, 1988 (Act no. 59 of 1988), then in case one-time tax has already been paid for such vehicle under sub-section (1) of Section 4 of the aforesaid Act of 1997, tax at the rate of 2.5 per cent of the cost of the vehicle shall be payable additionally under this notification.

SCHEDULE-II

Rate of tax payable on vehicles other than those as set out in Schedule-I under sub-section (1-A) of

Provided that the one-time tax on vehicles already registered shall be calculated by giving exemption of eight percent on the amount of one-time tax prevailing on such vehicles for each year of the previous period, but this exemption shall not exceed seventy-five percent. For this purpose, the period of one year shall be calculated from the date of initial registration of the vehicle and the period of less than one year shall be ignored:

Provided further that any goods vehicle as set out in Column-2 of Schedule-II above, whenever found carrying passengers on hire, shall be liable to tax at the rate of Rs. 2200 per passenger in addition to the tax as set out in Column-3 of the said Schedule-II.

3. Again in furtherance of the above, in exercise of the powers under sub-section (2) of Section 4 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 (U.P. Act no. 21 of 1997) as amended in 2025 read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904) and in supersession of notification no. 1997/30-4-09-8(19)-09, dated 28th October, 2009 as amended from time to time, except as respects things done or omitted to be done before such supersession, the Governor is pleased to specify the rates of tax as set out in Columns-3 and 4 of Schedule-III below in respect of the class of motor vehicles as set out in the corresponding entry Column-2 of the said Schedule :–

SCHEDULE-III

Rates of tax on goods vehicles having gross vehicle weight exceeding 7500 kg and other transport vehicles under sub-section (2) of Section 4 of the Uttar Pradesh Motor Vehicles Taxation

Provided that the rate of tax in respect of goods vehicles exclusively transporting agricultural product and petroleum goods shall be two-thirds of the rate set out, in Columns-3 and 4, for motor vehicles specified in Column-2 against serial number 2 of Schedule-III above:

Provided further that for motor vehicles which are air-conditioned as set out in Column-2 of serial number 1 of Schedule-III above, the rate of tax per seat shall be fifty percent higher than the rate as set out in Columns-3 and 4 against them:

Provided also that if any motor vehicle as set out in Schedule-III above, which has not been exempted from permit under sub-section (3) of Section 66 of the Motor Vehicles Act, 1988, is found plying without a permit, an amount equal to five times of the rate as set out in Column-3 of Schedule-III above shall be payable as tax for such vehicle.

Explanation: For the purpose of serial number 1 of Schedule-III, fifty percent of the sanctioned standing capacity, if any, shall be reckoned as additional seating capacity and where a motor vehicle is equipped with sleeping births, each sleeping birth shall be regarded as the equivalent to two passenger seats.

By order,

ARCHANA AGRAWAL,

Apar Mukhya Sachiv.

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