Tamil Nadu Motor Vehicles Taxation Act, 1974
No: 13 Dated: Mar, 30 1974
Tamil Nadu Motor Vehicles Taxation Act, 1974
(Tamil Nadu Act 13 of 1974)
An Act to consolidate and amend the law relating to the levy of tax on motor vehicles in the State of Tamil Nadu.
Be it enacted by the Legislature of the State of Tamil Nadu in the Twenty-fifth Year of the Republic of India as follows : -
1. Short title, extent and commencement. - (1) This Act may be called the Tamil Nadu Motor Vehicles Taxation Act, 1974.
(2) It extends to the whole of the State of Tamil Nadu.
(3) It shall come into force4 on such date as the Government may, by notification appoint.
2. Definitions. - In this Act, unless the context otherwise requires, -
(1) "construction equipment vehicle" means rubber tyred (include pneumatic tyred), rubber padded or steel drum wheel mounted self-propelled, excavator, loader, backhoe, compactor roller, dumper, motor grader, mobile crane, dozer, fork lift truck, self-loading concrete mixer, or any other construction equipment vehicle or combination thereof designed for off-highway operations in mining, industrial undertaking, irrigation and general construction but modified and manufactured with "on or off" or "on and off" highway capabilities.
Explanation. - A construction equipment vehicle shall be a non-transport vehicle, the driving on the road of which is incidental to the main off-highway function and for a short duration at a speed not exceeding 50 kms. per hour, but such vehicle does not include other purely off-highway construction equipment vehicle designed and adopted for use in any enclosed premises, factory or mine other than road network, not equipped to travel on public roads on their own power;
(1-A) "fleet operator" means an operator holding on or after the 1st April 1978, not less than two hundred and fifty stage carriage permits in respect of services other than -
(i) Express Service; or
(ii) Service exclusively within Chennai Metropolitan Area;
(1-B) 'floor area' means total floor area inside the body of the vehicle (measuring length into breadth) less ten per cent standard deduction of the total floor area:
Provided that the fraction of a square metre beyond the first decimal point of the net floor area arrived at after standard deduction shall be rounded off to the next higher decimal point;
(1-C) "Government" means the State Government;
(2) "laden weight", in relation to a motor vehicle means, in case a permit is issued to the vehicle under the Motor Vehicles Act, the maximum laden weight specified in such permit; if no such permit is issued, the maximum laden weight specified in the registration certificate of the vehicle, and if such weight is not specified in such certificate, the maximum laden weight of the vehicle determined in such manner as the licensing officer may deem fit;
"laden weight" in relation to a trailer, means in case a permit is issued to the vehicle to which the trailer is attached under the Motor Vehicles Act, the maximum laden weight specified in such permit in respect of the trailer and, if no such permit is issued, the maximum laden weight specified in respect of the trailer in the registration certificate of the vehicle to which the trailer is attached, and if such weight is not specified in such certificate, the maximum laden weight of the trailer determined in such manner as the licensing officer may deem fit;
(3) "licensing officer" means an officer appointed by the Government to exercise the powers and perform the functions of a licensing officer under this Act;
(3-A) "life time tax" means the tax leviable in one lump sum in advance for the life time of a motor vehicle;
(4) "Chennai Metropolitan Area" means the City of Chennai and such contiguous area of such city as the Government may, from time to time notification;
(5) "Motor Vehicles Act" means the Motor Vehicles Act, 1939(Central Act IV of 1939);
(6) "public road" means any street, road, square, court, alley, passages or riding path over which the public have a right of way, whether a thorough fare or not, and includes the roadway over any public bridge or causeway;
(7) "registered owner" means the person in whose name a motor vehicle is registered or deemed to be registered under the Motor Vehicles Act;
(8) "tax" means the tax leviable under this Act;
(9) "year" means the financial year; "half-year" means the first six months or the second six months of such year and "quarter" means the first three months or the second three months of such half-year;
(10) words and expression used, but not defined in this Act shall have the meanings assigned to them in the Motor Vehicles Act.
3. Levy of tax. - (1) Subject to the provisions of sub-section (2), tax shall be levied on every motor vehicles used or kept for use in the State of Tamil Nadu at the rate specified for such vehicle in the First Schedule or in the Second Schedule or in the Third Schedule or in the Fourth Schedule or in the Fifth Schedule or in the Seventh Schedule or in the Eighth Schedule or in the Ninth Schedule, as the case may be
(2) The Government may, by notification, from time to time, increase the rate of tax specified in the Schedules:
Provided that such increase, by notification, under this sub-section shall not, in the aggregate, exceed fifty per cent of the rate specified in the First Schedule or in the Second Schedule or in the Third Schedule or in the Fourth Schedule or in the Fifth Schedule or in the Seventh Schedule or in the Eighth Schedule or in the Ninth Schedule, as the case may be.
(3) All references made in this Act to the Schedules shall be considered as relating to the Schedules as for the time being amended in exercise of the powers conferred by this section.