Taxation – Four Wheelers vehicles owned by Driving Schools

Office of the Transport Commissioner – Chennai  L.no D1/36287/2003 Dt 17/11/2004

 " The four wheeler vehicles owned by driving schools imparted training has to be tax under Class 7 of  First Schedule of the Tamilnadu Motor Vehicles Taxation Act, 1974, If the vehicle is registered in the name of an individual, and if it is registered in the name of an Institution, tax has to be collected under the category of ‘others’. The taxation schedule is very clear.

To follow the uniformity, all Regional Transport Officer s are requested to insist the driving school owners to register the vehicle in the name of the institution as there is no variation of tax under Act 13/2003 under which the vehicles of four wheelers have to be taxed only on the basis of ‘ Cost of the vehicle’ "