Jharkhand Motor Vehicles Taxation Act, 2001
No: -- Dated: Jan, 18 2002
The Jharkhand Motor Vehicles Taxation Act, 2001
An Act to regulate imposition and levy of tax on Motor Vehicles in the State of Jharkhand.
Be it enacted by the Legislature of the State of Jharkhand in the Forth-Fifth year of the Republic of India as follows:-
1. Short title, extent and commencement. - (1) This Act may be called the Jharkhand Motor Vehicles Taxation Act, 2001.
(2) It shall extend to the whole of the State of Jharkhand.
(3) It shall come into force with immediate effect.
2. Definitions. - In this Act unless there is anything repugnant in the subject or context-
(a) "Additional Motor Vehicles Tax" means the tax imposed under the provisions of subsection (2) of Section 5 of this Act.
(b) "Appellate Authority" means the authority specified under Section 26 of this Act.
(c) "Certificate or registration" "goods", "goods carriage", "gross vehicle weight, "invalid carriage Motor cab", "Motorcycle", "Motor Vehicle" "Private Service vehicle", "trailer" "unladen weight", "registering authority", "tractor", "transport vehicle" and any other expression, not specifically defined in this Act shall have the same meaning assigned to them respectively in the Motor Vehicles Act, 1988 (Act No. 59 of 1988).
(d) "Motor Vehicles Tax" means the tax imposed under sub-section (1) of Section 5 of this Act.
(e) "One-time Tax" means the tax imposed on personalised vehicles under sub-section (1) of Section 7 of the Act.
(f) "Owner" means every registered owner or person having possession or control of a motor vehicle.
(g) "Personalised Vehicle" means a motorcycle (including moped scooter and cycle with attachment for propelling the same by mechanical power) and a Motor car with seating capacity of more than three but not exceeding five which are solely used for personal purposes.]
(h) "Personalized vehicle" means all two wheelers (Moped, Scooter, Scooty, Motorcycle etc.) and four wheelers such as motor car, Omni Bus or station wagon, having Two (2) seats to Twelve (12) seating capacity including driver which are solely used for personal purposes;]
(i) "Registered owner" means a person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1988.
(j) "Revisional Authority" means the authority specified under Section 27 of this Act.
(k) "Schedule" means the schedules appended to this Act.
(l) "Taxing Officer" means any officer appointed under Section 3.
(m) "State Transport Commissioner" means the Transport Commissioner appointed by the State Government.
(n) "Tax token" means the tax token granted under sub-section (1) of Section 11.
(o) "Tax" means the tax imposed under his Act and includes, Motor Vehicles Tax, Additional Motor Vehicles Tax and differential tax or Onetime tax which ever is applicable.
(p) "Year" means a financial year.
3. Appointment of taxing officers. - The State Government may, by notification appoint any person as Taxing Officer to exercise and perform within such areas may be specified in such notification, the powers and duties conferred and imposed on the Taxing Officer by this Act, or by Rules made there under.
4. Remission for vehicles used solely for agriculture. - Nothing in this Act shall apply to a motor vehicle used solely for the purposes of agriculture.
Explanation. - A motor vehicle used for transporting agricultural produce shall not for the purpose of this section, be deemed to be used solely for the purpose of agriculture.
5. Levy of tax. - (1) Subject to other provision of this Act, on and from the date of commencement of this Act, every owner of a registered motor vehicle shall pay tax on such vehicle at the rate specified in Schedule-I.
(2) Subject to other provisions of this Act, on and from the date of commencement of this Act, every owner of a registered motor vehicle shall pay additional Motor Vehicle Tax on such vehicle at the rate ***]
(3) The State Government may, by notification from time to time, increase the rate of tax specified in the Schedules:
Provided that no such increase shall, during any year exceeding fifty percent of the rate of taxes prescribed in the Schedules.
(4) In case of vehicle not having certificate of fitness and valid permit tax with penalty will be due from the date of default as if it were for vehicle having valid fitness and permit.]
(5) Every owner of the transport vehicles, being more than 12 years old and personalized vehicles being more then 15 years old shall be liable to pay "Green Tax" at the rate of 10% on the total payable tax.
(6) A rebate at the rate of 25% of total liable tax shall be permissible to all the vehicles which comes under the definition of "Battery operated vehicles under Central Motor Vehicles Rule 1989.]
6. Tax payable by a manufacturer or a dealer. - A tax at the annual rate specified in Schedule-Ill in lieu of the rates specified in Schedule-1 shall be paid by a manufacturer of or a dealer in motor vehicles, in respect of the motor vehicles in his possession in the course of his business as such manufacturer or dealer under the authorisation of trade certificate granted under the Central Motor Vehicles Rules, 1989.