Delhi Motor Vehicles Taxation Act, 1962
No: 57 Dated: Dec, 15 1962
THE DELHI MOTOR VEHICLES TAXATION ACT, 1962
ACT NO. 57 OF 1962
An Act to impose a tax on motor vehicles in the Union territory of Delhi and for other matters connected therewith.
BE it enacted by Parliament in the Thirteenth Year of the Republic of India as follows:—
1. Short title, extent and commencement.—(1) This Act may be called the Delhi Motor Vehicles Taxation Act, 1962.
(2) It extends to the whole of the Union territory of Delhi.
(3) It shall come into force on such date as the [Administrator] may, by notification in the Official Gazette, appoint.
2. Definitions.—In this Act, unless the context otherwise requires—
(a) “Administrator” means the Administrator of Delhi appointed by the President under article 239 of the Constitution;]
(b) “Delhi” means the Union territory of Delhi;
(c) “prescribed” means prescribed by rules made under this Act;
(d) “quarter” means a period of three months commencing on the first day of April, the first day of July, the first day of October or the first day of January in each year;
(e) “registered owner” means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1939 (4 of 1939);
(f) “tax” means the tax levied under this Act;
(g) “taxation authority” means any person or authority appointed by the [Administrator] by notification in the Official Gazette to exercise the powers and perform the duties conferred or imposed upon a taxation authority by or under this Act;
(h) “token” means a ticket to be displayed on a motor vehicle as an indication that the tax has been duly paid or that no tax is payable;
(i) “year” means the financial year;
(j) all words and expressions used, but not defined in this Act, and defined in the Motor Vehicles Act, 1939 (4 of 1939), shall have the meanings respectively assigned to them in that Act.
3. Levy of tax.— (1) Subject to the other provisions of this Act, on and from the commencement of the Delhi Motor Vehicles Taxation (Amendment) Act, 1989, there shall be levied and collected on—
(a) all motor vehicles described in column (1) of Part A of Schedule I and used or kept for use in Delhi, a tax at the rate specified in the corresponding entry in column (2) of the said Part;
(b) all motor vehicles described in column (1) of Part B of Schedule I and used or kept for use in Delhi—
(i) on their first registration in Delhi, a one time tax at the amount specified in the corresponding entry in column (2) of the said Part;
(ii) the same having been earlier registered in Delhi or in any other State, then having regard to the month of their first registration in Delhi or, as the case may be, in that other State, a one time tax at the amount specified in the respective columns (3) to (14) of Part C of Schedule I:
Provided that where such motor vehicles are more than ten years old from the date of their first registration, the owners thereof shall present the registration certificates of such motor vehicles to the taxation authority for an endorsement therein to the effect that the motor vehicles are more than ten years old and their use or keeping for use in Delhi do not attract any tax.]
(2) The Administrator may, by notification in the Official Gazette, increase from time to time, the rate specified in Schedule I in relation to any motor vehicles:
Provided that the rate as so increased shall in no case exceed the rate as so specified by more than twenty-five per cent. thereof:]
Provided further that any such increase shall not apply in respect of a motor vehicle specified in Part B of Schedule I on which one time tax has been levied and collected.