Jharkhand Motor Vehicle Taxation (Amendment) Act, 2020
No: -- Dated: Jan, 01 2020
Jharkhand Motor Vehicle Taxation (Amendment) Act, 2020
An Act to amend Jharkhand Motor Vehicles Taxation Act, 2001.
Be it enacted by the legislature of the State of Jharkhand in the Seventieth (70th) year of the republic as follows:-
1. Short title, extent and commencement:- (1) This Act shall be called Jharkhand Motor Vehicle Taxation (Amendment) Act, 2020.
(2) It shall extend to the whole of the State of Jharkhand.
(3) It shall come into force with immediate effect.
2. After sub-section (7) of Section-7 of Jharkhand Motor Vehicles Taxation Act 2001, a new sub-section (8) shall be inserted as follows:- "(8) The road tax for motor vehicles indicated in Part "C" of Schedule-1 of this Act and tractor which is registered before 31.01.2019 shall be paid at the rate prescribed in following schedule either one time or yearly installment as per the rate prescribed in annexed Schedule-1 Part "F". The owner of those vehicles may pay tax one time or yearly tax for due period per year as per their convenience. This facility is not available for vehicle registered after 31.01.2019.
Provided that in case of non-payment of one-time tax or yearly tax within specified time (within 30 days) from the date of commencement of this Act for the vehicles indicated in Schedule-1 Part "C", Part "F" and Tractor & Trailer of Tractor or in case of delayed payment of one-time tax or yearly tax, a fine amount at the rate of 2 % per month of due one-time tax or yearly tax shall be levied."
3. The column-6 of Schedule-I Part-"A" of section-7 of Jharkhand Motor Vehicle Act 2001 shall be substituted as follows:- (i) Extra additional tax at the rate of 3 % of the cost price of the vehicle excluding GST shall be levied in addition to the rate specified under clause A&B column no. 5 i.e. (6+3)=9 % shall be levied from the owner of such vehicle who already owns a personalized four wheeler in his/her name.
(ii) Extra additional tax at the rate of 3 % of the cost price of the vehicle excluding GST shall be levied in addition to the rate specified under clause A&B column no. 5 i.e. (6+3)=9 % shall be levied from the owner of such vehicle whose cost price excluding GST is exceeding 15 lakhs and the owner of such vehicle doesn't own a personalized four wheeler in his/her name.
(iii) Those owners of vehicle having four wheeler already registered in their names purchase vehicle whose cost is more than 15 lakhs (excluding GST) shall be levied one-time tax (6+3+3)=12% of cost price of such vehicle excluding GST.
4. Sub-Section (7) of in section-7 of the Jharkhand Motor Vehicle Taxation Act 2001 shall be substituted as follows :- "One-time tax at the rate of 4% of cost price of Tractor excluding GST shall be levied for 20 years.
Provided one-time tax at the time of registration of trailer of a tractor shall be liable to pay Rs. 5000 (Five Thousand Rupees) for 20 years.
Provided further that one time tax shall be levied on already registered tractor and its trailer by adjusting the previously paid tax."