Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 2000 4 of 2000 CONTENTS 1. Short Title 2. Amendment Of Section 4 Of The U.P. Act No. 21 Of 1997 3. Amendment Of The First Schedule 4. Amendment Of The Second Schedule Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 2000 4 of 2000 An Act further to amend the Uttar Pradesh Motor Vehicles Taxation, Act, 1997 It is hereby enacted in the Fiftieth Year of the Republic of India as follows :-- 1. Received the assent of the Governor on January 10, 2000 published in the U.P. Gazette, Extra., Part 1, Section (Ka), dated 11th January, 2000, pp. 7-11 1. Short Title :- This Act may be called the Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 2000. 2. Amendment Of Section 4 Of The U.P. Act No. 21 Of 1997 :- In Section 4 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997, hereinafter referred to as the principal Act,-- (a) In sub-section (1), for the existing proviso the following provisos shall be substituted, namely:-- "Provided that where a one-time tax in respect of any such Motor Vehicle has been paid before the commencement of the Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 2000 and such tax has not been refunded under subsection (5) of Section 12, no tax under this sub-section shall be payable in respect thereof after such commencement: Provided further that in respect of an old Motor Vehicle instead of a onetime tax, annual tax applicable to such motor vehicle, as specified in Part C of the First Schedule may be paid."; (b) after sub-section (3) the following sub-section shall be inserted, namely:-- "(4) The State Government may, by notification, increase by not more than fifty per cent, the rates of tax, specified in Part B, Part C or Part D of the First Schedule.". 3. Amendment Of The First Schedule :- In the First Schedule to the principal Act,-- (a) for Part "B" and Part "C", the following parts shall be substituted, namely:-- PART "B" Rates of one time tax on vehicles under sub-section (1) of Section 4 Rates of one time tax in Rupees Sl. No. Vehicle acco- rding to the Articles of Part "A" Regis- tered on or after the date of the commen- cement of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 Regis- tered in the year 1987 and on or after 1-1- 1988 and before the com- men- cement of the U.P. Motor Veh- icles Tax- ation Act, 1997 Regis- tered in the year 1986 Regis- tered in the year 1985 Regis- tered in the year 1984 1 2 3 4 5 6 7 1 I(1) 800.00 634.00 475.00 316.00 158.00 2 I(2) 1500.00 1350.00 1200.00 1050.00 900.00 3 II(1) 2.5% of the 45- 89.00 4180.00 3770.00 3361.00 4 II(2) 605.00 557.00 508.00 460.00 411.00 5 III(1) (a) 2.5% of cost of the vehicle 53- 24.00 4840.00 4356.00 3872.00 6 III(1) (b) 2.5% of cost of the vehicle 75- 50.00 6873.00 6195.00 5518.00 7 III(1)(c) 2.5% of cost of the vehicle 104- 30,00 9486.00 8543.00 7599.00 8 III(1) (d) 2.5% of cost of the vehicle 122- 09.00 11108.00 10007.00 8906.00 9 III(1) (e) 2.5% of cost of the vehicle 122- 09.00 11108.00 10007.00 8906.00 plus plus plus plus plus 5324.00 48- 88.00 4453.00 4017.00 3582.00 for every for every for every for every for every 1000 1000 1000 1000 1000 Kilograms Kilog- rams Kilog- rams Kilogr- ams Kilog- rams or part or part or part or part or part thereof in thereof in thereof in thereof in thereof in excess of excess of excess of excess of excess of 5000 5000 5000 5000 5000 Kilograms Kilog- rams Kilog- rams Kilog- rams Kilog- rams 10 III(2) 1210.00 1113.00 1016.00 920.00 823.00 Regis- tered in the year 1983 Regis- tered in the year 1982 Regis- tered in the year 1981 Regis- tered in the year 1980 Regis- tered in the year 1979 Regis- tered in the year 1978 Regis- tered in the year 1977 or prior thereto 8 9 10 11 12 13 14 158.00 158.00 158.00 158.00 158.00 158.00 158.00 750.00 600.00 450.00 300.00 163.00 163.00 163.00 2950.00 2539.00 2138.00 1720.00 1311.00 900.00 489.00 363.00 315.00 266.00 218.00 169.00 121.00 73.00 3388.00 2904.00 2420.00 1936.00 1452.00 968.00 484.00 4840.00 4162.00 3485.00 2807.00 2130.00 1452.00 774.00 6655.00 5711.00 4767.00 3824.00 2880.00 1936.00 992.00 7805.00 6703.00 5602.00 5401.00 3400.00 2299.00 1198.00 7805.00 6703.00 5602.00 5401.00 3400.00 2299.00 1198.00 plus plus plus plus plus plus plus 3146.00 2710.00 2275.00 1839.00 1404.00 968.00 532.00 for every for every for every for every for every for every for every 1000 1000 1000 1000 1000 1000 1000 Kilog- rams Kilog- rams Kilogr- ams Kilog- rams Kilog- rams Kilog- rams Kilog- rams or part or part or part or part or part or part or part thereof in thereof in thereof in thereof in thereof in thereof in thereof in excess of excess of excess of excess of excess of excess of excess of 5000 5000 5000 5000 5000 5000 5000 Kilog- rams Kilog- rams Kilog- rams Kilog- rams Kilog- rams Kilog- rams Kilog- rams 726.00 629.00 532.00 436.00 339.00 242.00 145.00 Provided that the rate of one time tax on vehicles covered by Article II(1), III(1) (a), III(1)(b), III(1)(c), III(1)(d) and III(1)(e) of Part A and registered on or after the commencement of the Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 2000 shall not be less than Rupees 5000.00: Provided further that the rate of tax in respect of all motor vehicles driven by petrol shall be double of the rates specified against Articles I, II and III of this part except in respect of the following classes of owners, namely:--- (a) an individual; (b) a Municipal Council, Municipal Corporation, Zila Panchayat, Nagar Panchayat or Kshettra Panchayat; (c) a University established by or under any law; (d) any recognised educational institution; (e) any public charitable trust; (f) any other class of persons using motor vehicles for public purposes specified by the State Government in this behalf by notifications: Provided also that the rates of tax in respect of all motor vehicles driven by diesel shall be double of the rates specified against Articles I, II and III of this part. PART "C" Rates of tax (other than one time tax) under proviso to sub-section (1) of Section 4 Sl. No. Vehicles according to the Articles of Part A Annual rate of Tax (in rupees) 1 2 3 1 I(1) 90.00 2 I(2) 150.00 3 II(1) 500.00 4 II(2) 55.00 5 III(1)(a) 528.00 6 III(1)(b) 748.00 7 III(1)(c) 1034.00 8 III(1)(d) 1210.00 9 III(1)(e) 1210.00 plus Rs 484.00 for every 10,000 Kilograms or part thereof in excess of 5000 Kilograms 10 III(2) 110.00 Provided that the rates of tax in respect of all motor vehicles driven by petrol shall be double of the rates specified in Articles I, II and III of this part except in respect of the following classes of owners, namely:-- (a) an individual; (b) a Municipal Council, Municipal Corporation, Zila Panchayat, Nagar Panchayat or Kshettra Panchayat; (c) a University established by or under any law; (d) any recognised institution; (e) any public charitable trust; (f) any other class of persons using motor vehicles for public purposes specified by the State Government in this behalf by notifications: Provided further that the rates of tax in respect of all motor vehicles driven by diesel shall be double of the rates specified against Articles I, II and III of this part. 4. Amendment Of The Second Schedule :- In the Second Schedule to the principal Act, for Part-A and Part-B of the following parts shall be substituted, namely:-- PART "A" Rates of refund of one time tax under sub-section (3) of Section 12 Sl. No. Vehicles according to the Articles of Part A of the First Schedule Amount to be refunded for each month of non-use of the motor vehicle (in rupees) 1 2 3 1 I(1) 3.00 2 I(2) 5.00 3 II(1) 20.00 4 II(2) 2.00 5 III(1)(a) 24.00 6 III(1)(b) 34.00 7 III(1)(c) 47.00 8 III(1)(d) 55.00 9 III(1)(e) 55.00 plus Rs 22.00 for every 1000 Kilograms or part thereof in excess of 5000 Kilograms 10 III(2) 5.00 Provided that the rates of refund shall be double of the amounts specified above in respect of all vehicles in respect whereof tax at double rate has been paid under the provisions to Part B of the First Schedule. PART "B" Rates of refund of one-time tax under sub-section (5) of Section 12 Amount to be refunded (in Rupees) in case the age of the vehicles from the month of its original registration is-- Amount to be refunded (in Rupees) in case the age of the vehicles from the month of its original registration is Sl. No. Veh- icles acco- rding Not more than one year More than one year but not More than two years but not More than three years More than four years to the Articles of Part "A" of 1st Sch- edule more than two years more than three years but not more than four years but not more than five years 1 2 3 4 5 6 7 1 I(1) 475.00 317.00 158.00 Nil Nil 2 I(2) 1200.00 1050.00 900.00 750.00 600.00 3 II(1) 4180.00 3770.00 3361.00 2950.00 2539.00 4 II(2) 508.00 460.00 411.00 363.00 315.00 5 III(1) (a) 4840.00 4356.00 3872.00 3388.00 2904.00 6 III(1) (b) 6873.00 6195.00 5518.00 4840.00 4162.00 7 III(1)(c) 9486.00 7543.00 7599.00 6655.00 5711.00 8 III(1) (e) 11108.00 10007.00 8906.00 7805.00 6703.00 9 III(1) (e) 11108.00 10007.00 8906.00 7805.00 6703.00 plus plus plus plus plus 4453.00 4017.00 3582.00 3146.00 2710.00 for every for every for every for every for every 1000 1000 1000 1000 1000 Kilograms Kilograms Kilograms Kilograms Kilograms or part or part or part or part or part thereof thereof in thereof in thereof in thereof in in excess excess of excess of excess of excess of of 5000 5000 5000 5000 5000 Kilograms Kilograms Kilograms Kilograms Kilograms 10 III(2) 1016.00 920.00 823.00 726.00 629.00 More than five years but not more than six years More than six years but not more than seven years More than seven years but not more than eight years More than eight years but not more than nine years More than nine years but not more than ten years More than ten years but not more than eleven years 8 9 10 11 12 13 Nil Nil Nil Nil Nil Nil 450.00 300.00 168.00 Nil Nil Nil 2130.00 1720.00 1311.00 900.00 489.00 Nil 266.00 218.00 169.00 121.00 73.00 Nil 2420.00 1936.00 1452.00 968.00 484.00 Nil 3485.00 2807.00 2130.00 1452.00 774.00 Nil 4767.00 3824.00 2880.00 1936.00 992.00 Nil 5602.00 4501.00 3400.00 2299.00 1198.00 Nil 5602.00 4501.00 3400.00 2299.00 1198.00 Nil plus plus plus plus plus Nil 2275.00 1839.00 1404.00 968.00 532.00 for every for every for every for every for every 1000 1000 1000 1000 1000 Kilograms Kilograms Kilograms Kilograms Kilograms or part or part or part or part or part thereof in thereof in thereof in thereof in thereof in excess of excess of excess of excess of excess of 5000 5000 5000 5000 5000 Kilograms Kilograms Kilograms Kilograms Kilograms 532.00 436.00 339.00 242.00 145.00 Nil 532.00 436.00 339.00 242.00 145.00 Nil Provided that the rates of refund shall be double of the amounts specified above in respect of all vehicles in respect whereof tax at double rate has been paid under the provisions to Part B of the First Schedule.