ABSTRACT

Motor Vehicles-Taxation-Vehicles temporarily registered-Reduction on the rate of Motor Vehicles Tax-Orders-Notification-Issued.

Home (Transport I) Department

G.O.Ms.No.969 Dated 16.10.2002

Read:

1.G.O.Ms.No.655, Home (Tr.I) Department, dt.14.5.93

Read also:

2.From the Transport Commissioner, Chennai in

Letter No.98881/D1/2000 dt.29.12.2000.

3.From the Transport Commissioner, Chennai in

Letter No.8116/D1/2002 dt.20.3.2002

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ORDER:

The Government in G.O.ms.No.655, Home (Transport I) Department dt.14.5.2003 have notified the rate of the tax payable in repsect of motor vehicles (Four wheelers non-transport vehicles) registered temporarily under section 43 of the Motor Vehicles Act, 1988 among others, as follows:-

CLASS OF MOTOR VEHICLES

(1)

REDUCED RATE OF TAX

(2)

Motor Vehicles specified under class 7 of the First Schedule to the said Act.

One twelfth of the annual rate of tax.

The tax so collected shall not be refundable nor shall it be adjustable in case of the vehicle being subsequently registered permanently in this State. In this connection, the Transport Commissioner, Chennai has stated that the enactment of Tamil Nadu Act 27/98, payment of life time tax in respect of four wheelers (non-transport vehicles) was also made compulsory for the vehicles registered in Tamilnadu at the time of registration with effect from 1.7.98 as specified in Part I of theThird Schedule to the Tamil Nadu Motor Vehicles Taxation Act, 1974. Hence, when the motor vehicles specified in Part I of the Third Schedule to the Tamil Nadu Motor Vehicles Taxation Act, 1974, are registered under section 43 of the Motor Vehicles Act, 1988, there is no paralel provision to collect proportionate tax for the temporary registration period. The Transport Commissioner has suggested that 2% of the Life Time Tax applicable to those vehicles may be collected. Hence, he has requested the Government to modify the G.O.Ms.No.655, Home, dt.14.5.83 suitably. He has also stated that he has instructed the Registering Authorities to collect 2% of life time tax to such vehicles with effect from 2.1.2001 and requested th3e Government to ratify his action in having instructed the Registering Authorities to collect 2% of life time tax in respect of these vehicles. The Government accept the above proposal of Transport Commissioner, Chennai.

The following Notification will be published in the next issue of the Tamil Nadu Government Gazette:-

NOTIFICATION

In exercise of the powers conferred by Clause (1) of section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) and in supersession of the Home Department Notification No.11(2)/HO/2609/93 at page 552 in Part II section 2 of the Tamil Nadu Government Gazettee dated the 2^nd June 1993, the Governor of Tamilnadu hereby makes reduction in the rate of the tax payable in respect of the motor vehicles registered temporarily under section 43 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) and specified in column (1) of the Table below, at the rates specified in Column (2) thereof.

THE TABLE

CLASS OF MOTOR VEHICLE

(1)

REDUCED RATE OF TAX

(2)

1.Motor vehicles specified in Part I of the Third Schedule to the said Act.

2% of the Life Time Tax

2.Motor cycles specified in item (A) of the second schedule to the said Act.

2% of the life time tax

2. The tax so collected shall not be refundable nor shall it be adjustable in case of the vehicle being subsequently registered permanently in this State.

3. The Notification hereby made shall be deemed to have come into force on the 2^nd January 2001.

(By order of the Governor)

Sd/-Syed Munir Hoda,

Secretary to Government.

The Transport Commissioner, Chennai-5.

The Accountant General

All Deputy Transport Commissioners

All Regional Transport Officers

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Copy to

The Finance Department, Chennai-9.

The Law Department, Chennai-9.

Xxxxxxxx

/Forwarded by Order/

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Section Officer.