The Punjab Motor Vehicles Taxation Rules, 1925
Published vide Punjab Government Notification No.7083 dated 18-3-1925
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- (a) These rules may be called the Punjab Motor Vehicles Taxation Rules, 1925.
(b) They shall come into force on the first day of April, 1925.
- In these rules -
(a) "the Act" means the Punjab Motor Vehicles Taxation Act, 1924;
(b) "section" means a section of the Act; and
(c) "article" means an article in [the Schedule to the Act]
- [ - ]
[3A. Lumpsum one-time tax on two wheelers. - (1) The rate of lumpsum one-time tax on two wheeler motor-vehicles, i.e. moped used for personal purposes having unladen weight not exceeding 90.72 kilograms, shall be one hundred fifty rupees and on other two wheeler motor vehicles, i.e., motor cycle or scooter having unladen weight exceeding 90.72 kilograms, it shall be five hundred rupees which shall be payable at the time of registration :
Provided that for two wheeler motor-vehicles registered before the commencement of these rules, it shall be optional for the person who keeps the motor-vehicle for use either to pay the tax in instalments as specified in section 3, or to pay the same in lumpsum as one-time tax as hereunder specified] :-
| Serial No. | Duration of use of motor vehicle since the date of registration | Rate tax on of motor-vehicles having unladen weight not exceeding 90.72 kilograms (moped) | Rate of tax on other two wheeler motor- vehicles having unladen weight exceeding 90.72 kilograms (motor cycle/scooter) |
| 1 | 2 | 3 | 4 |
| Rs. | Rs. | ||
| 1 | Less than 1 year (i.e. where token tax has been paid for full one year) | 150 | 500 |
| 2 | 1 year or more but less than 3 years (i.e. where token tax has been paid for 2 or 3 years) | 120 | 400 |
| 3 | 3 years or more but less than 6 years (i.e. where token tax has been paid for 4, 5 or 6 years) | 90 | 300 |
| 4 | 6 years or more (i.e. where token tax has been paid for 7 years or more) | 60 | 200 |
(2) The rate of lumpsum one-time tax on a two wheeler motor-vehicles used for drawing a tailor, aside car, shall be rupees one hundred in addition to the amount of one-time tax at the time of registration.
(3) The rate of lumpsum one-time tax on a two wheeler motor vehicle adapted and used solely by or for a person suffering from any infirmity shall be thirty-five rupees payable at the time of registration of vehicle;
Provided that motor-vehicle registered before the commencement of these rules, it shall be optional for the person who keeps the motor-vehicle for use either to pay the tax in instalments as specified in section 3, or to pay the tax in lumpsum as hereunder specified :-
| Serial No. | Duration of use of motor-vehicle since the date of registration | Rate of one-time tax |
| 1 | 2 | 3 |
| Rs. | ||
| 1 | Less than 1 year (i.e. where token tax has been paid for full 1 year) | .. 35 |
| 2 | 1 year or more but less than 3 years (i.e. where token tax has been paid for 2 or 3 years) | .. 28 |
| 3 | 3 years or more but less than 6 years (i.e. where token tax has been paid for 4, 5 or 6 years) | .. 21 |
| 4 | 6 years or more (i.e. where token tax has been paid for 7 years or more) | .. 14 |
(4) The rate of lumpsum one-time tax on a car used for personal purposes shall be payable at the time of registration of car as follows :-
| (a) | Having seating capacity of 4 persons | Rs. 1,500 |
| (b) | For every additional seat | Rs. 400 |
Provided that car registered before the commencement of these rules, it shall be optional for the person who keeps the car for use either to pay the tax in instalments as specified in section 3, or to pay the tax in lumpsum as hereunder specified :
| Serial No. | Duration of use of Car since the date of registration | Car having upto four seats | For every additional seat |
| 1 | 2 | 3 | 4 |
| Rs. | Rs. | ||
| 1 | Less than 1 year (i.e. where token tax has been paid for full 1 year) | 1500 | 400 |
| 2 | 1 year or more but less than 3 years (i.e. where token tax has been paid for 2 or 3 years) | 1200 | 320 |
| 3 | 3 years or more but less than 6 years (i.e. where token tax has been paid for 4, 5 or 6 years) | 900 | 260 |
| 4 | 6 years or more (i.e. where token tax has been paid for 7 years or more) | 600 | 160] |
- Under sub-section (1) of section 4 every person who keeps a motor- vehicle for use shall fill up and sign declaration in Form I. The form may be send by registered post, or may be presented in person or by an agent to the Licensing Officer.
- Any person, who having delivered a declaration becomes liable to a further tax by reason of his keeping a greater number of motor-vehicles for use than he has stated in the declaration, or by reason of any change in the character of any motor vehicle kept by him for use shall fill up, sign and deliver an additional declaration under section 5 in Form I.
- The Licensing Officer, on receiving information that any person keeps a motor vehicle for use, may require him to sign, fill up and deliver the form of declaration and may serve upon him at once a special notice in Form II. This notice may be sent to the person by post or may be served upon him in person or [if service cannot be made upon him in person] upon any adult male member or servant of his family. If the notice cannot be served in the manner aforesaid, it may be served by affixing it to some conspicuous part of his place of residence or business, or in such manner as the Licensing Officer may think fit.
- Forms of declaration can be obtained from the Licensing Officer.
- Under sub-section (1) of the section 13 of the Act, [-]persons who keep for use motor vehicles of the following classes are exempt from liability to pay the tax in respect of such motor vehicles to the extent specified below:
(i) Motor vehicles owned and kept for use by departments of the Central or [State] Government - Total exemption; [Provided that this exemption shall not apply to motor vehicles belonging to the Central Government's (Railways) or [Haryana Roadways] the State Government operating for a commercial purpose];
(ii) Motor vehicles owned and kept for use by any local authority situated within the Punjab - Total exemption:
(iii) Motor Vehicles owned by the manager of a school and kept for the sole use of conveying pupils to and from a school, [affiliated to any State/Central Education Board imparting education upto the standard of 10+2 or its equivalent] - Total exemption;
[Provided that the educational institution does not charge fare in excess of the fare, as fixed by the competent authority under Clause (i) of sub-section (1) of Section 67 of the Motor-Vehicles Act, 1988 (Act 59 of 1988), to be charged for travelling by a stage carriage reduced by the amount of passenger tax, if any included therein].
(iv) Motor Vehicles classed as ambulances owned by the authorities of a hospital and kept for the sole use of conveying patients to and from the hospital. - Total exemption;
(v) Motor Vehicles temporary brought into the Punjab and kept for use therein for a period not exceeding thirty days. - Total exemption:
Provided that this exemption shall not apply to transport vehicles registered in the Uttar Pradesh.
[Provided further that this exemption shall not apply to transport vehicles registered in another [State]which normally operate on a route which lies party in that [State] and partly in this State unless specially exempted by the Government.
(vi) Motor Vehicles imported under a Triptyque or Carnet de Passage and temporarily brought into the Punjab. - Total exemption for the first thirty days of their stay in the Punjab.
Note. (1) - By this clause motor vehicles imported under a tripyque or Carnet de, Passage are exempted for the first thirty days of their stay in the [State], irrespective of the total length of their stay. In the case of other motor vehicles brought temporarily into the [State] no exemption at all is claimable if the period of the stay exceeds thirty days.
Note. (2). - A motor vehicles under a Triptyque or Carnet de Passage and kept in the [State] for a period exceeding thirty days shall be charged, for the quarter in which the thirty first day of the vehicle's stay falls, not the full tax for the quarter but a proportionate fraction of that tax if the stay is thereafter protracted into another quarter, the full tax for that quarter shall be leviable.
(vii) Motor Vehicles exempted under the Auxiliary Force Act, 1920, the Indian Territorial Force Act, 1920, or any other law for the time being in force. - Total exemption.
(viii) Motor vehicles kept exclusively for use as hearses. - Total exemption.
[(ix) Motor vehicles purchased to replace those transferred to the Defence Department. Full exemption for the quarter during which the vehicle is registered and in respect of the next following quarter exemption to the extent of the fee paid for registration of the vehicle, provided the new vehicle is purchased within twelve months of the transfer of the original vehicle to the Defence Department.]
(x) Vehicles used on the authority of a trade certificate and for one of the purposes mentioned in rule 3.27 of the Punjab Motor Vehicles Rules, 1940. - Total exemption.
[(xi) Motor vehicles other than transport vehicles brought permanently into the Punjab - Total exemption for the quarter during which any such vehicle is so imported provided that if has been taxed for the same quarter in any other [State in India].
[(xii) Motor vehicles of a foreign country operating under sub section (1-A) of section 92 of the Motor Vehicles Act, 1939. - Total exemption, provided a provision for such exemption is made by the Central Government in the relevant reciprocal agreement with such foreign country.]
A person other than a department of the Central or [State] Government who is wholly exempt from liability to pay the tax under this rule must nevertheless fill in and deliver the form of declaration and obtain a licence unless he is exempt under clause (v) of this rule.
8A. No person shall be entitled to exemption under clause (v) of the last preceding rule unless he has paid tax to the Government of another [State] for the period for which exemption as claimed.
[Provided that if the vehicle in respect of which exemption is claimed belongs to a person who ordinarily resides in an area, where no taxes are levied on motor vehicles, and is normally kept for use in such area, the owner may claim the said exemption on establishing these facts.]
8B. [(i) Subject to the conditions hereinafter prescribed, any person keeping a Motor Vehicle other than a vehicle let or plied for hire is exempted from liability to pay the tax for any quarter in which the vehicle is used for a period not exceeding seven days.)]
(ii) No person shall be entitled to claim exemption under this rule unless the following conditions are fulfilled :-
(a) Before taking the vehicles into use, the person shall obtain from the Licensing Officer or a motor dealer or association specially authorised in this respect by the [State] Government;
Special short-term Licence in Form IV paying, therefore, a fee, equal to one- fifth of the tax which would have been payable on the vehicle for the quarter or to five rupees whichever is greater.
(b) The Special shoort-term licence obtained under the last preceding clause shall be exhibited on the windscreen, or if a windscreen is not fitted on some other prominent part of the vehicle during the whole period of its validity and throughout the remainder of the quarter for which exemption is claimed.
(c) The [State] Government may authorise any firm of motor dealers or association of persons using motor vehicles; appointed to be a special Registering Authority under the Provisions of sub-rule (2) of the rule 3.15 of the Punjab Motor Vehicles Rules, 1940; to issue short-term licences under clause (a) above and may impose conditions on such authorisation. An authorisation issued under this clause may be withdrawn at any time.
(iii) If a person who has obtained a Special Short-term Licence under sub rule (ii) desires to keep the vehicle is use for a longer period and pays the full tax for the quarter; he shall be entitled to obtain a refund of the fee paid for the Special short-term licence, provided that payment of the tax for the quarter is made before the expiry of the term of the Special Short-term Licence.
[8C. If a person becomes liable to pay a quarterly instalment of tax but proves to the satisfaction of the Licensing Officer that he has neither used nor permitted the use of the motor vehicle during the quarterly period preceding shall be entitled to receive an order in writing from the Licensing Officer exempting him from liability to pay the instalment of tax relating to that quarter and the licensing officer shall make an endorsement to that effect on the Licence. In calculating the period during which the Motor Vehicle was not used regard shall be had only to complete quarter during which it was not used and shorter periods shall be excluded. In the same manner where a newly registered vehicle is brought on the road during any part of taxation quarter the tax shall be charged for the whole quarter irrespective of the quarter for which the vehicle is used].
- Under sub-section (2) of section 13 any person who becomes liable to pay a quarterly instalment of tax, but proves to satisfaction of the Licensing Officer that he has not used or permitted the use of the motor vehicle throughout the preceding quarterly period, as defined in sub-section (1) of section 3, is entitled to exemption from liability to pay that quarterly instalment.
- Any person making a claim to exemption under sub-section (2) of section 13 or under rule 8 or rule 9 shall support his claim to exemption by such proof or in such manner as the Licensing Officer may in each case direct:
[Provided that no person shall be entitled to an exemption under sub-section (2) of section 13 or rule 9, unless such person deposits the registration certificate with the Licensing Officer and also sends an advance intimation to that Officer of his intention not to use the vehicle during the quarter in respect of which exemption is claimed].
- Under sub-section (3) of section 13 whoever becomes liable to pay a quarterly instalment of tax but proves that he has paid a municipal tax in respect of the same motor vehicle, and for the whole or part of the quarter for which the instalment of tax is due may claim deduction to the extent or half the amount municipal tax of the same period. Such claim must be supported by a receipt for a licensing or other document signed by a competent officer of the municipal committee, showing that such municipal tax has been paid for such period.
11A. A person who had paid a quarterly instalment of tax in respect of a motor vehicle, but afterwards proves to the satisfaction of the Licensing Officer, under section 13 of the Act, that he is not liable to the payment of that instalment of tax or part thereof on account of any of the exemptions or deductions provided for in the Act or rules, is entitled to claim refund of the tax already paid to the extent admissible under the Act or the rules made thereunder. Claims for refund for tax paid to a local body must be supported by a receipt or a licence other documents signed by competent officer of that local body showing that such tax has been paid for such a period.
- Whenever an exemption or deduction or refund is claimed by licence and him claim is admitted, the Licensing Officer shall make the necessary entry certifying the exemption or deduction or refund in the remarks column of the licence.
- When a person purchases or keeps for use a motor vehicle in respect of which a licence has already been issued he shall produce the licence referred to in rule 18 before the Licensing Officer. The Licensing Officer shall then cancel the licence and deliver to the applicant a fresh licence in his own name, in which he shall enter as paid those instalments of the tax which were entered as paid on the former licence.
- In the event of a licencee losing his licence, on an application being made to the Licensing Officer a duplicate licence may be issued on the payment of a fee of [twenty-five paise].
- The assessment of motor vehicles described in articles 1, 2 and 3 depends on the weight unladen of the vehicle. The assessee must state this weight in his declaration form the Licensing Officer may accept the statement or may in his discretion demand from the applicant proof that the declaration of weight unladen is correct. In the absence of such proof the Licensing Officer shall decide the weight of the unladen motor vehicle and shall assess the tax accordingly.
[16. The assessment of vehicle described in articles 4, 5 and 6 depends on the number of persons that can be seated in a vehicle. In the case of vehicles having a seating capacity for four or six persons the Licensing Officer shall check the applicant's declaration from his judgement as to the seating capacity of the vehicles, bearing in mind that vehicles of the kind known as four to six seaters are to be classed as five seaters.]
- For the purpose of assessment, the Licensing Officer may require an applicant for a licence to produce his car before him for his inspection.
- As soon as an applicant for a licence has filed the declaration the Licensing Officer shall inform him (by letter) of the assessment on his motor vehicle; and the applicant shall, as prescribed, in the Act, pay the first quarterly instalment of the tax into the treasury (or in judicial stamps or by money order). The licensing Officer, on the production of the challan, shall deliver the licence, which shall be in Form III, to the applicant.
- Any police officer on duty may order a motor vehicle to stop and examine it to as certain whether a licence therefor has been obtained. Should he discover that it has not been licenced, he shall take the name and the register number of the vehicle and the name of the owner, and report the same without delay to the Licensing Officer for such action as he considers necessary. No such action shall be taken by a police officer until the first day of May, 1925.
- Before imposing a penalty under sections 8 and 9, the Licensing Officer shall call upon the person concerned to show cause why the penalty should not be imposed. He shall record a brief memorandum of the facts of the case and the instalment (if any) of the person concerned, and a finding with a brief statement of his reason for that finding.
- Under section 12 any person aggrieved by any order relating to the assessment imposition of recovery of tax or penalty may, within a period of thirty days from the date of such order, appeal from such order. The appeal shall be made in writing to the officer to whom an appeal lies under section 12, stating the grounds on which the appellant disputes the order. The officer hearing the appeal may in his discretion -
(a) dismiss the appeal summarily; or
(b) call on the Licensing Officer for a report, and after considering such report and such arguments as may be put forward on behalf of the appellant may confirm modify or set aside the order.
- When a person pays an instalment of tax or satisfies a Licensing Officer that he is entitled to exemption from the payment of tax, the Licensing Officer shall issue a token in Form V to such person and shall enter in the token the amount paid or the word 'Exempt' as the case may be.
- (1) No person shall drive or cause to be driven any motor vehicle unless a valid token is displayed thereon in the manner hereinafter prescribed.
(2) In the case of motor cycles not having more than two wheels (whether with or without a side car) the token shall be affixed to the plate bearing the from registration mark so as to face towards the left-band side of the motor cycle, and in the case of any other motor vehicle it shall be affixed to the bottom-left hand corner of the windscreen facing forwards or if the vehicle is not fitted with a windscreen then in some other conspicuous place on the left hand side of the vehicle.
(3) Nothing in sub-rule (1) of this rule shall apply in the case of a vehicle owned or kept for use by any department of the Central Government other than a vehicle used in connection with the business of [a Railway] or which is for the time being exempt from liability to pay tax under clause (v), (vi) or (viii) in sub-rule (1) of rule 8 or under rule 8-B or which has not been kept for use by the owner for more than thirty days.
- (1) Any holder of a token which has been lost, destroyed, defaced or torn may apply to the Licensing Officer for the issue of a duplicate token, and the Licensing Officer shall, if he is satisfied after making enquiries that a duplicate may issue a duplicate token.
(2) A duplicate token shall be in Form V with the words "Duplicate" in bold red letters written or stamped across it.
(3) The fee for the issue of a duplicate token shall be [twenty-five paise].
- Whoever contravenes the provisions of rule 3 shall be punishable with fine which may extend to twenty rupees, and in the event of any subsequent conviction for the same offence with a fine which may extend to a hundred rupees.
Form I
Form of Declaration
Section 4(1) of the Punjab Motor Vehicles Taxation Act, 1924, and Rule 4 of the Punjab Motor Vehicles Taxation Rules, 1925.
- Name, father's name and full address...........
- (a) Class of Vehicle.............
(b) Type of body ................
(c) Engine No. ..................
(d) Chasis No.....................
- (a) Year of manufacture ..............
(b) Make...............
(c) Horse-power and number of cylinders................
(d) Model or series....................
- No. and size of types on each axle (in the case of transport vehicles only) :-
- (a) Weight unladen.................
(b) Registered seating capacity..........
(c) Registered laden weight (in the case of transport vehicles only)
- Date of commencing to keep the motor vehicles for use .................................
I hereby declare that the above particular are true.
| Date...................... | (Signature) |
Certified that the above particulars are correct
(Signature of officer inspecting the vehicles).
Date................
The vehicles has been assessed under Entry........of the Tax Schedule at the Rate of Rs................ per annum.
Licensing Officer,
...............District.
Date.............
Note (1) - A separate declaration form must be completed for each vehicle.
Note (2) - The entry to be made against side-head 2(b) in the declaration form should describe the type of body in one or other of following categories:-
Two seater open
Two seater closed.
Tourer
Saloon (including various types of convertible bodies).
Van.
Bus type, with removable seats.
Bus type, with fixed seats.
Truck.
Form II
Notice
Under Section 6 of the Punjab Motor Vehicles Taxation Act, 1924
To......................... Address...............
Take notice that you are hereby required to fill up, sign and deliver to the undersigned the form of declaration enclosed in respect of every motor vehicle kept by you for use, and to pay the tax due on every such vehicle before the expiration of 14 days from the date of service of notice.
Failure to deliver the declaration or to pay the tax involves a penalty under section 8 and 9 of the Punjab Motor Vehicles Taxation Act, 1924.
Signature of Licensing Officer.
Form III
Licence
(Under section 7 of the Punjab Motor Vehicles Taxation Act, 1924 and rule 18 of the Punjab Motor Vehicles Taxation Rules, 1925)
Whereas..........................has paid the taxes entered on the reverse he is permitted to keep for the use motor vehicle No.................within the limits of the Punjab upto the 31st March, 19
Licensing Officer, Date.__________ District _____________ _______________ Renewed for the year ending the 31 March, 19.............
19............ 19............
__________________________________________________________________________________________________
Transfer of Records
| The records pertaining to the vehicle have been transferred to the | ............District |
| ............District | |
| ............District | |
| ............District |
[The reverse of Form III]
Instalment of Tax
| Year | Quarter | Amount of tax paid or in the case of an exemption the reason therefore | District in which payment made | Initials of Licensing Officer and remarks |
| 1st | ||||
| 2nd | ||||
| 19 | ||||
| 3rd | ||||
| 19 | ||||
| 4th | ||||
| 1st | ||||
| 2nd | ||||
| 19 | ||||
| 3rd | ||||
| 19 | ||||
| 4th |
Form IV
| Counterfoil | Special Short Term Licence | |||
| (Under Rule 8-B of the Punjab Motor Vehicles Taxation Rules, 1925.) | ||||
| Book No. | No. | |||
| Fee paid Rs. | Fee paid Rs. | |||
| Name of Licence | Book No. | Place | ||
| Father's name | ||||
| Caste | No. | Date | ||
| Address, | Certified that | |||
| ------------------ | ||||
| Description and registered No. of
motor vehicle....................... |
Owner of motor vehicle No., | |||
| Valid from
days |
(date) | has paid Rs. | being the tax for seven | |
| to | (date) | |||
| from | to | inclusive. | ||
| Licensing Officer | ||||
| District. | Licensing Officer, | |||
| (Date) | Dated | District. | ||
Form V
(Rule 22 of the Punjab Motor Vehicles Taxation Rules, 1925)
| Counterfoil | PUNJAB | ||
| Quarter | |||
| TAX TOKEN | |||
| Token No. | Book No. | No. | Book No. |
| Registration No. of vehicle | Year | ||
| Name of owner | Name of owner | ||
| Class of vehicle for taxation purpose | Registration No. | ||
| Amount of tax paid | Amount paid | ||
| Date of payment | Issuing Officer | ||
| Remarks | |||
| ------------------- | ----------------- | ||
| District. | |||
| (Signature of Issuing Officer) | |||
| Checked and entered in Taxation Register. | |||
| Licensing Officer | |||
Note - The token will be over-printed with the figure 1, 2, 3 or 4, being the number of the quarter which it relates.
Notifications
The 23rd February, 2001
No. 2/46/90-4T(2)/2888. - In modification of the Government of Punjab, Department of Transport, Notification No. 2/46/90-4T/(2)15317, dated 28th November, 2000, and in exercise of the powers conferred by Section 3F of the Punjab Motor Vehicles Taxat on Act, 1924, and all other powers enabling him in this behalf, the Governor of Punjab is pleased to specify with effect from Ist March, 2001, the rates of Special Road Tax to be levied in respect of Stage Carriage Buses as per amendment given below:-
AMENDMENT
In the said notification Schedule in Stage Carriage 1 (e) shall be substituted as under:-
1(e) Air-conditioned buses 14.38
For all other categories the rate of Special Road Tax shall be heretofore.
--------
Haryana Government, Transport Department, Notification, dated 17th March, 2004
No. S.O. 30/P.A. 4/1924/S. 3/2004. - In exercise of the powers conferred by sub-section (1) of Section 3 of the Punjab Motor-Vehicles Taxation Act, 1924 (Punjab Act IV of 1924), and all other powers enabling him in this behalf, the Governor of Haryana hereby makes the following amendment in the erstwhile Punjab Government, Transport Department, Notification No. 4546/T, dated the 13th July, 1954, in its application to the State of Haryana, namely :-
In the said notification, in the Schedule, in the existing article No. 5, after clause (iii), and entries there against, the following clause and entries there against shall be inserted, namely :-
| "(iv) A stage carriage or contract carriage plying under a permit issued under Faridabad and Gurgaon City Private Bus Service Scheme, 2004 | Rs. 18,000/- for a half-body bus per annum; and Rs. 30,000/- for a full-body bus per annum. |
Note :- For the purpose of this clause "full-body bus" means an omnibus whose capacity shall be, with ordinary 3 x 2 seating arrangement, to carry more than 35 but not more than 54 persons, and with luxury 2 x 2 seating arrangement to carry more than 12 but not more than 35 persons excluding the driver; and "half-body bus" means an omnibus, which is not a maxi cab, and not a full-body bus.".