The UTTARAKHAND MOTOR VEHICLES TAXATION REFORMS ACT, 2003

dze l[a ;k& 93 iathd`r l[a ;k&Mh0,u0@&30@03 ¼ykblUs l Vw ikLs V fonkmV izhisesUV½ ljdkjh xtV] mÙkjkapy mÙkjkapy ljdkj }kjk izdkf”kr vlk/kkj.k fo/kk;h ifjf”k’V Hkkx&1] [k.M ¼d½ ¼mÙkjkapy vf/kfu;e½ ngs jknuw ] exa yokj 27 ebZ] 2005 bZ0 T;’s B 06] 1925 “kd lEor~ mÙkjkapy “kklu fo/kk;h ,oa lalnh; dk;Z foHkkx la[;k 176@fo/kk;h ,oa lalnh; dk;Z@2003 ngs jknuw ] 27 ebZ] 2003 vf/klwpuk fofo/k **Hkkjr dk lfao/kku** ds vuqPNns 200 ds v/khu jkT;iky egksn; us mRrjkpa y fo/kku lHkk }kjk ikfjr mRrjkpa y eksVj;ku djk/kku l/q kkj fo/k;s d] 2003 dks fnukad 16 viSzy] 2003 dks vuqefr inz ku dh vkjS og mRrajkpy vf/kfu;e l[a ;k 12 o’kZ 2003 ds :i eas loZ&lk/kkj.k dh lpw ukFk Z bl vf/klpw uk }kjk idz kf”kr fd;k tkrk gSA mÙkjk[k.M ekVs j;ku djk/kku l/q kkj vf/kfu;e] 2003 ¿mÙkjk[k.M vf/kfu;e la[;k 12] o’kZ 2003À jkT; es a eksVj;kuks a ij vkjksfir djks a es a lq/kkj djus d s fy, vf/kfu;e Hkkjr x.kjkT; ds pkSouos a o’kZ es a fuEufyf[kr vf/kfu;e cuk;k tkrk gS%& Lakf{kIr uke] foLrkj vkSj 1& ¼1½ ;g vf/kfu;e mÙkjk[k.M eksVj;ku djk/kku lq/kkj vf/kfu;e 2003] dgk tk;sxkA izkjEHk ¼2½ bldk foLrkj lEiw.kZ mÙkjk[k.M es a gksxkA ¼3½ ;g ,sls fnukad dks izo`Rr gksxk] tks jkT; ljdkj vf/klpw uk }kjk bl fufeRr fu;r djs vkSj fofHkUu mica/kks a ds fy;s fofHkUu fnukad fu;r fd;s tk ldrs gSaA ifjHkk’kk,a 2& bl vf/kfu;e esa && ¼d½ ¿***À1 ¼[k½ ^^vihy izkf/kdkjh** dk rkRi;Z ifjogu vk;qDr] mÙkjk[k.M ;k jkT; ljdkj }kjk vihy izkf/kdkjh ds :i es a fu;qDr fdlh vU; vf/kdkjh ls gS( ¼x½ ^^jftLVhªdj.k izek.k&i=** dk rkRi;Z l{ke izkf/kdkjh }kjk tkjh fd;s x;s bl vk”k; ds izek.k i= ls gS fd eksVj;ku dks eksVj;ku vf/kfu;e] 1988] ;k eksVj;kuks a ds jftLVªhdj.k ds lEcU/k es a rRle; izo`Rr fdlh vU; fof/k] ds mica/kks a ds vuqlkj lE;d :i ls jftLVªhdr` dj fn;k x;k gS( ¼?k½ ^eky okgu** dk rkRi;Z fdlh ,sls eksVj;ku ls gS tks eky <ksus ds fy;s iw.kZr% ;k va”kr% mi;ksx esa yk;s tkus ds fy;s fufeZr ;k vuqdwfyr gks ;k ,sls fdlh eksVj;ku ls gS tks bl izdkj fufeZr ;k vuqdwfyr u gks fd og dsoy eky <ksus ;k ;kf=;ks a ds lkFk&lkFk eky <ksus ds fy;s mi;ksx es a yk;k tk; vkSj blds vUrxZr Vsªsyj Hkh gS fdUrq blds vUrxZr dksbZ eksVj VSDlh ;k cMh+ VSDlh] ;k dksbZ Bsdk xkM+h ;k dksbZ eaftyh xkM+h ugha gS tc ,slh Bsdk xkM+h ;k eaftyh xkM+h ifjlhfer ek=k esa <ksus d s fy;s izkf/kdr` gks( ¼³½ ^^ifjlhfer ek=k dk Hkkj** dk rkRi;Z ifjogu vk;Dq r] mÙkjk[k.M }kjk vo/kkfjr lhek ls vuf/kd Hkkj ds ,sls ifjek.k ls gS] tSlk jftLVªhdrkZ izkf/kdkjh fdlh ;ku d s lEcU/k es a jftLVªhdj.k izek.k i= es a fofufnZ’V djs( ¼p½ ^^iqjkuk eksVj;ku** dk rkRi;Z ifjogu ;ku ls fHkUu ,sls eksVj;ku ls gS tks ekVs j;ku vf/kfu;e 1939 ds mica/kks a ds v/khu 5 Qjojh] 1988 ds iwoZ jftLVªhdr` gks( ¼N½ fdlh ifjogu ;ku ds lEcU/k es a ^^lapkyd** dk rkRi;Z ,sls O;fDr ls gS ftldk uke ijfeV es a ;k iwoZorhZ mÙkj izns”k eksVj xkMh+ ¼fo”ks’k mica/k½ vf/kfu;e] 1976 ¼;Fkk mÙkjk[k.M es a ykxw½ ds v/khu tkjh fd;s x;s fdlh izkf/kdkj izek.k&i= es a gks] vkSj tc ,slk u gks] ogka mldk rkRi;Z ,sls O;fDr ls gS ftldk uke ,sls ;ku ds lEcU/k es a jftLVªhdj.k izek.k&i= esa ntZ gks] vkSj tgka ifjogu ;ku fdlh vodz; djkj ds v/khu gks ogka mldk rkRi;Z ,sls O;fDr ls gS ftldk ml ;ku ij djkj ds v/khu dCtk gks] vkSj tgka ,slk O;fDr vo;Ld gks ogka mldk rkRi;Z ,sls voL;d ds laj{kd l s gS( 1- mÙkjk[k.M vf/kfu;e la[;k 08 o’kZ 2013 dh /kkjk 2 ¼1½ }kjk fudkyk x;kA ¼t½ fdlh eksVj;ku ds lEcU/k es a ^^Lokeh** dk rkRi;Z ml O;fDr ls gS ftldk uke ,sls ;ku ds lEcU/k esa tkjh fd;s x;s jftLVªhdj.k izek.k&i= esa ntZ gks vkSj tgka ,slk ;ku fdlh vodz; djkj ;k iV~Vs ;k vkMeku ds v/khu gks ogka mldk rkRi;Z ,sls O;fDr ls gS] ftldk ;ku ij ml djkj ds v/khu dCtk gks vkSj tgka ,slk O;fDr vo;Ld gks ogka mldk rkRi;Z ,sls vo;Ld ds laj{kd l s gS( ¼>½ fdlh lkoZtfud lsok ;ku ds lEcU/k esa ^^;k=h** dk rkRi;Z fdlh lkoZtfud lsok ;ku es a ;k=k djus okys fdlh O;fDr ls gS] fdUrq blds vUrxZr lkoZtfud lsok ;ku ls lalDr vius drZO;ks a ds ln~Hkkoiw.kZ fuoZgu es a ;k=k djus okys lkoZtfud lsok ;ku ds lapkyd] Mªkboj] d.MDVj ;k lapkyd dk dksbZ deZpkjh ugha vkrk gS( ¿¼¥½ ^^frekgh** ls fdlh dSyUs Mj ekl ds izFke fnol dks izkjEHk gksus okys rhu dSyUs Mj ekl dh vof/k vfHkizsr gS (À1 ¼V½ ^^lEHkkx** dk rkRi;Z eksVj;ku vf/kfu;e] 1988 dhs /kkjk 68 dh mi/kkjk ¼1½ ds v/khu lEHkkx ds :i esa fofufnZ’V {ks= ls gS vkSj blds vUrxZr dksbZ mi lEHkkx Hkh gS tks jkT; ljdkj }kjk le;&le; ij fofufnZ’V fd;k tk;as( ¼B½ ¿^^eksVj okgu dj**À2 dk rkRi;Z /kkjk 4 ds v/khu mn~x`ghr fdlh dj ls gS( ¿¼B&1½ **fo'ks"k dj** ls /kkjk 4&d ds v/khu vf/kjksfir dj vfHkizsr gS( ¼B&2½ **midj** ls /kkjk 4 dh mi/kkjk ¼5½ d s v/khu vf/kjksfir xzhu midj vfHkizsr gS( ¼B&3½ **Ldwy dSc** ls fdlh fo|ky; ;k dkWyts ds LokfeRok/khu ;k fu;a=.kk/khu ;k mlds ekU;rk izkIr vfoHkkod f”k{k.k la?k ds fu;a=.kk/khu ,slk eksVj dSc@eSDlh dSc vfHkizsr gS] ftldk mi;ksx fo|kfFkZ;ks a dks fo|ky;@dkWyst ykus&y s tkus ds fy;s gksrk gS(À3 ¼M½ ^^djk/kku vf/kdkjh** dk rkRi;Z jkT; ljdkj }kjk bl :i esa fu;qDr fdlh vf/kdkjh ls gS vkSj blds vUrxZr dksbZ ,slk vU; vf/kdkjh Hkh gS] ftls jkT; ljdkj ds fdlh lkekU; ;k fo”ks’k vkns”k }kjk djk/kku vf/kdkjh dh lHkh ;k dksbZ “kfDr iznku dh tk;(s ¼<½ ¿***À4 ¼.k½ bl vf/kfu;e es a iz;qDr fdUrq vifjHkkf’kr vkSj eksVj;ku vf/kfu;e] 1988 es a ifjHkkf’kr “kCnks a vkSj inks a ds ogh vFk Z gksxa s tks mDr vf/kfu;e es a dze”k% muds fy;s fn;s x;s gSaA NwV nsus dh “kfDr 3& ¼1½ jkT; ljdkj fu;e ;k vf/klfwpr vkns”k }kjk] ,slh “krksaZ ds v/khu j[krs gq, vkSj ,slh vof/k ds fy, tSlh fofufnZ’V dh tk; s fdlh “kSf{kd] pSfdfRld] ijksidkjh ;k vU; yksd iz;kstu dks vxzlj djus es a pyus okys fdlh eksVj;ku ;k eksVj;kuks a ds fdlh oxZ dks iw.kZr% ;k va”kr% fuEufyf[kr ls NwV ns ldrh gS%& ¼d½ bl vf/kfu;e ;k blds fdlh mica/k ds izorZu ls( ;k ¼[k½ bl vf/kfu;e ds v/khu fdlh dj ds Hkqxrku lsA ¼2½ mi/kkjk ¼1½ ds v/khu nh x;h nwV ;k NwV ds fy;s vkjksfir “krZ Hkwry{kh fnukad ls tks foRrh; o’kZ ds izkjEHk ds fnukad ls igy s dk u gks] izHkkoh dh tk ldrh gSA ¼3½ jkT; ljdkj blh rjg mi/kkjk ¼1½ ds v/khu nh x;h dksbZ NwV okil y s ldrh gS fdUrq ,slh NwV dh okilh Hkwry{kh izHkko ls izofrZr ugha gksxhA 1- mÙkjk[k.M vf/kfu;e la[;k 08 o’kZ 2013 dh /kkjk 2 ¼2½ }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 2 ¼3½ }kjk izfrLFkkfirA 3- mi;qZDr dh /kkjk 2 ¼4½ }kjk c<+k;k x;kA 4- mi;qZDr dh /kkjk 2 ¼5½ }kjk fudkyk x;kA dj dk vkjksi.k 4& ¼1½ bl vf/kfu;e }kjk ;k mlds v/khu cuk; s x;s fu;eks a }kjk ;Fkk vU;Fkk micaf/kr ds flok;] ifjogu ;ku ls fHkUu fdlh eksVj;ku dk mi;ksx mÙkjk[k.M es a fdlh lkoZtfud LFkku ij ugha fd;k tk;sxk tc rd fd ,sls eksVj;ku ds lEcU/k esa ykxw nj ij ,d ckj ns; dj dk] ¿tSlk fd jkT; ljdkj }kjk xtV es a vf/klpw uk }kjk fofufnZ’V fd;k tk;]À1 Hkqxrku u dj fn;k x;k gks % ijUrq tgka fdlh ,sls eksVj;ku ds lEcU/k es a ,d ckj ns; dj dk Hkqxrku m0iz0 eksVj;ku djk/kku ¼la”kks/ku½ vf/kfu;e 2000 ¼;Fkk mÙkjk[k.M es a ykxw½ ds izkjEHk gksus ds iwoZ fd;k tk pqdk gS vkSj /kkjk 12 dh mi/kkjk 5 ds v/khu ,sls dj dh okilh ugha dh x;h gks] ogka ,sls izkjEHk ds i”pkr mlds lEcU/k es a bl mi/kkjk ds v/khu dksbZ dj ns; ugha gksxk % ijUrq ;g vkSj fd fdlh iqjkus eksVj;ku ds lEcU/k es]a ,d ckj ns; dj dk Hkqxrku djus ds ctk; ,sls eksVj;ku ij ykxw nj ij okf’kZd dj] ¿tSlk fd jkT; ljdkj }kjk xtV es a vf/klwpuk }kjk fofufnZ’V dh tk;]À2] Hkqxrku fd;k tk ldrk gSA ¿¼1&d½ bl vf/kfu;e ;k rn/khu cuk;h x;h fu;ekoyh es a vU;Fkk micfU/kr ds flok; fdlh nqifg;k] rhu ifg;k eksVj dSc vkSj 3000 fdyksxzke ls vuf/kd Hkkj okys eky okgu dk mi;ksx mÙkjk[k.M es a fdlh lkoZtfud LFkku ij ugh fd;k tk;xs k tc rd fd ,sls eksVj ;ku ds lEcU/k es a ,slh nj ij] tSlh jkT; ljdkj }kjk xtV es a vf/klpw uk }kjk fofufnZ’V dh tk;] okf"kZd dj dk Hkqxrku u dj fn;k x;k gks % ijUrq ;g fd bl /kkjk ds v/khu fdlh eksVj ;ku ds lEcU/k esa okf"kZd dj ds ,ot esa ,d ckj ns; dj dh ,slh /kujkf'k] tSlh jkT; ljdkj }kjk xtV es a vf/klpw uk }kjk fofufnZ’V dh tk;] dk Hkqxrku fd;k tk ldsxk(À3 ¿ijUrq ;g vkSj fd bl mi/kkjk ds v/khu fdlh rhu ifg;k eksVj dSc ds lEcU/k es a ,slh nj ij frekgh dj dk Hkh] tSlk fd jkT; ljdkj }kjk mlds lEcU/k es a vf/klfwpr fd;k tk;] Hkqxrku fd;k tk ldsxkAÀ5 ¿¼2½ bl vf/kfu;e }kjk ;k mlds v/khu vU;Fkk micfU/kr ds flok; mi/kkjk ¼1&d½ es a fofufnZ"V okguks a ls fHkUu fdlh ekyokgu] fuekZ.k miLdj ;kuks]a fo'ks"k :i ls fMtk;u fd;s x;s ;ku] eksVj dSc ¼nqifg;k] rhu ifg;k eksVj dSc ls fHkUUk½] vkSj eSDlh dSc dk mi;ksx mÙkjk[k.M es a fdlh lkoZtfud LFkku ij rc rd ugha fd;k tk;xs k tc rd fd ,sls ;ku ds lEcU/k es a ,slh nj ij] tSlk fd jkT; ljdkj }kjk xtV es a vf/klwpuk }kjk fofufnZ’V fd;k tk;] ml okgu ds lEcU/k es a frekgh dj dk Hkqxrku u dj fn;k x;k gks % ijUrq ;g fd bl mi/kkjk ds v/khu fdlh eksVj ;ku ds lEcU/k es a frekgh dj ds ctk;] ,slh nj ij okf"kZd dj tSlk fd jkT; ljdkj }kjk] xtV es a vf/klpw uk }kjk] fofufnZ’V fd;k tk;] Hkqxrku fd;k tk ldsxk(À4 ¿ijUrq ;g vkSj fd bl mi/kkjk ds v/khu fdlh eksVjdSc vkSj eSDlhdcS ds lEcU/k es a ,slh nj ij ekfld dj dk Hkh] tSlk fd jkT; ljdkj }kjk mlds lEcU/k es a vf/klfwpr fd;k tk;] Hkqxrku fd;k tk ldsxkAÀ6 ¿¼2&d½ bl vf/kfu;e ;k mlds v/khu vU;Fkk micfU/kr ds flok;] mi/kkjk ¼1&d½ vkSj mi/kkjk ¼2½ es a fufnZ"V ;kuks a ls fHkUUk fdlh lkoZtfud lsok ;ku dk mi;ksx mÙkjk[k.M es a fdlh lkoZtfud LFkku ij ugh fd;k tk;xs k] tc rd fd ,sls eksVj ;ku ds lEcU/k esa ,slh nj ij] ekfld dj dk] tSlk fd jkT; ljdkj }kjk mlds lEcU/k es a vf/klfwpr fd;k tk;] Hkqxrku u dj fn;k x;k gks % ijUrq ;g fd bl mi/kkjk ds v/khu fdlh eksVj ;ku ds lEcU/k es a ekfld dj ds ctk; frekgh ;k okf"kZd dj dh ,slh nj ij] tks jkT; ljdkj }kjk vf/klfwpr dh tk;] Hkqxrku fd;k tk ldsxkA 1- mÙkjk[k.M vf/kfu;e la[;k 08 o’kZ 2013 dh /kkjk 3 ¼1½¼d½ }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 3 ¼1½ ¼[k½ }kjk izfrLFkkfir 3- mi;qZDr dh /kkjk 3 ¼2½ }kjk c<+k;k x;kA 4- mi;qZDr dh /kkjk 3 ¼3½ }kjk izfrLFkkfirA 5- mÙkjk[k.M vf/kfu;e la[;k 35 o’kZ 2013 dh /kkjk 2 ¼1½ }kjk c<k;k x;kA 6- mi;qZDr dh /kkjk 2 ¼2½ }kjk c<+k;k x;kA ¼2&[k½ tgk¡ lM+d }kjk ys tk; s tkus okys eky ds djk/kku ls lEcfU/kr dksbZ ikjLifjd djkj mÙkjk[k.M ljdkj vkSj fdlh vU; jkT; ljdkj ;k la?k jkT; {ks= ds e/; fd;k tk;] ogk¡ mi/kkjk ¼1&d½ ;k mi/kkjk ¼2½ ds v/khu dj dk mnxzg.k mDr mi/kkjkvks a es a ls fdlh ckr ds gksrs gq, Hkh] ,sls djkj ds fucU/kuks a vkSj 'krksaZ ds vuqlkj gksxk % ijUrq ;g fd bl izdkj mnxzfgr dj ml dj ls vf/kd ugha gksxk] tks bl vf/kfu;e ds v/khu vU;Fkk mnxzfgr gksrkAÀ1 ¿¼3½ bl vf/kfu;e ;k mlds v/khu vU;Fkk micfU/kr ds flok; mÙkjk[k.M jkT; es a vLFkk;h :i ls iathdr` okguks a dk lapkyu rc rd ugh fd;k tk ldsxk tc rd muds lEcU/k es a ,slh nj ij] tks jkT; ljdkj }kjk vf/klfwpr dh tk;] dj dk Hkqxrku u dj fn;k x;k gksA ¼4½ bl vf/kfu;e ;k mlds v/khu vU;Fkk micfU/kr ds flok;] jkT; es a **Mhyj** ds dCts es a fodz; ds iz;kstukFkZ j[k s x;s okguks a ij ,slh nj ij] tks jkT; ljdkj }kjk vf/klfwpr dh tk;] dj dk Hkqxrku ns; gksxkA ¼5½ bl vf/kfu;e ds v/khu ns; dj ds vfrfjDr] ok; q iznw"k.k fu;a=.k ds fofo/k mik; ykxw djus] 'kgjh ifjogu {ks= es a lq/kkj djus ds fy;s] jkT; es a lMd ij pyus ds fy;s mi;qDr okguks a ij xzhu lsl ds uke ls midj dh ,slh nj ij] tSlh fd jkT; ljdkj }kjk vf/klfwpr dh tk;] vf/kjksfir ,oa ,d= fd;k tk;xs kAÀ2 ¿dfri; ;kuks a ds lEcU/k 4&d bl vf/kfu;e }kjk ;k rn~/khu vU;Fkk micfU/kr ds flok;] fo'ks"k voljks a ;Fkk esyk es a fo'ks"k dj dk vkSj /kkfeZd lekxeksa ij ;kf=;ksa dh lokjh ds fy;s ;k ckjkrks]a i;ZVd lewgks a ;k ,sls mnxzg.k vU; vkjf{kr lewgks]a ftUg s fdlh Hkh uke ls iqdkjk tk;] dks ys tkus ds fy;s tkjh vLFkk;h ijfeV }kjk vkPNkfnr fdlh lkoZtfud lsok ;ku dk mÙkjk[k.M esa izpkyu /kkjk 4 ds v/khu dj ds lkFk&lkFk rc rd ugh fd;k tk;xs k tc rd fd] jkT; ljdkj }kjk ;Fkk vf/klfwpr nj ij] rRlEcU/k es a fo'ks"k dj dk Hkqxrku ugha dj fn;k tkrk gSAÀ3 5& ¿***À4 6& ¿***À5 7& ¿***À6 nq?kZVuk jkgr fuf/k 8& ¿¼1½ fdlh lkoZtfud lsok ;ku ds fdlh nq?kZVuk es a vUrxzZLr gksus ls ihfM+r ;kf=;ks a ;k vU; O;fDr;ks a dks ;k ,sls ;kf=;ks a ;k vU; O;fDr;ks a ds mÙkjkf/kdkfj;ks a dks jkgr nsus ds iz;kstukFkZ] jkT; ljdkj **mÙkjk[k.M lM+d ifjogu nq?kZVuk jkgr fuf/k** Kkr uke ls ,d fuf/k LFkkfir djsxh rFkk /kkjk 4 dh mi/kkjk ¼1½] ¼1&d½] ¼2½] ¼2&d½ ,oa ¼2&[k½ ds v/khu mnxzghr dj ds nks izfr'kr ds lerqY; /kujkf'k] mDr fuf/k es a tek dh tk;xs hAÀ7 1- mÙkjk[k.M vf/kfu;e la[;k 08 o’kZ 2013 dh /kkjk 3 ¼4½ }kjk c<+k;k x;kA 2- mi;qZDr dh /kkjk 3 ¼6½ }kjk izfrLFkkfir 3- mi;qZDr dh /kkjk 4 }kjk c<+k;k x;kA 4- mi;qZDr dh /kkjk 5 }kjk fudkyk x;kA 5- mi;qZDr dh /kkjk 6 }kjk fudkyk x;kA 6- mi;qZDr dh /kkjk 7 }kjk fudkyk x;kA 7- mi;qZDr dh /kkjk 8 }kjk izfrLFkkfirA ¼2½ mi/kkjk ¼1½ ds v/khu LFkkfir fuf/k dk iz”kklu vkSj mi;ksx ,slh jhfr ls fd;k tk;xs k] tSlk fofgr fd;k tk;A ¿jkT; 'kgjh ifjogu 8&d ¼1½ 'kgjh {ks= es a ifjogu dk <kapkxr fodkl] lM+d lqj{kk ,oa ok; q iznw"k.k fu;a=.k ds fuf/k fy;s jkT; ljdkj **jkT; Lrjh; 'kgjh ifjogu fuf/k** LFkkfir djsxhA /kkjk 4 dh mi/kkjk ¼5½ d s v/khu mnxzghr midj dh /kujkf'k mDr fuf/k ls tek dh tk;xs hA ¼2½ mi/kkjk ¼1½ ds v/khu LFkkfir fuf/k dk iz”kklu vkSj mi;ksx ,slh jhfr ls fd;k tk;xs k] tSlk fofgr fd;k tk;AÀ1 dj vkSj “kkfLr dk 9- ¼1½ /kkjk 11 ds mica/kks a ds v/;/khu jgrs gq,& Hkqxrku ¼,d½ /kkjk 4 dh mi/kkjk ¼1½ ds v/khu ns; dj dk Hkqxrku eksVj;ku vf/kfu;e] 1988 ds v/khu ;ku ds jftLVªhdj.k ds le; fd;k tk;xs k % ijUrq fdlh iqjkus eksVj;ku ds lEcU/k es a dj izR;sd o’kZ tuojh ds iUnzgos a fnu dks ;k mlds iwoZ vfxze :i es a ns; gks( ¿¼nks½ /kkjk 4 dh mi/kkjk ¼1&d½ ds v/khu lans; dj] eksVj;ku vf/kfu;e] 1988 ds v/khu eksVj ;ku ds jftLVªhdj.k ds le;] rhu ifg;k eksVj dSc ds fy;s ,d frekgh ds fy;s vfxze es a vkSj vU; ds fy, ,d o"kZ ds fy;s vfxze vkSj rRi”pkr ;Fkk fLFkfr izR;sd vxy s vuqorhZ izR;sd o"kZ ds izFke dSy.s Mj ekg ds iUnzg rkjh[k dks ;k mlds iwoZ] lans; gksxk( ¼rhu½ /kkjk 4 dh mi/kkjk ¼2½ ds v/khu lans; dj] eksVj;ku vf/kfu;e] 1988 ds v/khu ;ku ds jftLVªhdj.k ds le; eksVjdSc vkSj eSDlh dSc ds fy, ,d dy.S Mj ekg ds fy, vfxze es a vkSj vU; d s fy, ,d =Sekl d s fy, vfxze es a vkSj rRi'pkr~ ;FkkfLFkfr izR;sd vxys vuqorhZ dyS.Mj ekg ds iUnzg rkjh[k ;k mlds iwoZ ;k izR;sd vxy s vuqorhZ =Sekl ds izFke dSy.s Mj ekg ds iUnzg rkjh[k ;k mlds iwoZ lans; gksxk(À5 ¼pkj½ ¿¼d½ /kkjk 4 dh mi/kkjk ¼2&d½ ds v/khu lans; dj] eksVj;ku vf/kfu;e] 1988 ds v/khu ;ku ds jftLVªhdj.k ds le; ,d dSy.s Mj ekg ds fy;s vfxze esa vkSj rRi'pkr vxy s vuqorhZ izR;sd dSys.Mj ekg ds iUnzg rkjh[k dks ;k mlls iwoZ lans; gksxk(À2 ¼[k½ esyk vkSj /kkfeZd lHkkvks a tSls fo”ks’k voljksa ij ;kf=;ks a dks ogka ys tkus vkSj ogka ls ykus] ;k ckjkr] i;ZVd ikVhZ ;k ,slh vU; fjtoZ ikVhZ dh lokjh ds fy;s tkjh fd;s tkus okys vLFkk;h ijfeV ds vUrxZr vkus okys ;kuks a ds lEcU/k esa ¿/kkjk 4&d ds v/khu ns; fo'ks"k djÀ3 dk Hkqxrku ,sls vLFkk;h ijfeV ds tkjh fd;s tkus d s le; fd;k tk;sxkA ¿¼ik¡p½ ¼d½ /kkjk 4 dh mi/kkjk ¼3½ ds v/khu lans; dj eksVj;ku ds vLFkk;h jftLVªhdj.k ds le; 30 fnu ds fy;s vfxze es a ns; gksxk( ¼[k½ /kkjk 4 dh mi/kkjk ¼4½ ds v/khu lans; dj izR;sd o"kZ tuojh ds iUnzgos fnu dks ;k mlds iwoZ vfxze es a ns; gksxk( ¼x½ /kkjk 4 dh mi/kkjk ¼5½ ds v/khu lans; midj ;Fkk fLFkfr ;ku ds jftLVªhdj.k ds le;] ;ku ds jftLVªhdj.k ds uohuhdj.k ds le; ;k ;ku ds fQVusl izek.k i= ds uohuhdj.k ds le; ns; gksxkAÀ4 1- mÙkjk[k.M vf/kfu;e la[;k 08 o’kZ 2013 dh /kkjk 9 }kjk c<+k;k x;kA 2- mi;qZDr dh /kkjk 10¼1½¼[k½ ¼,d½ }kjk izfrLFkkfirA 3- mi;qZDr dh /kkjk 10¼1½¼[k½ ¼nks½ }kjk izfrLFkkfirA 4- mi;qZDr dh /kkjk 10¼1½¼x½ }kjk c<+k;k x;kA 5- mRrjk[k.M vf/kfu;e la0 35o’kZ 2013 dh /kkjk 3 }kjk izfrLFkkfirA ¼2½ tc dksbZ O;fDr vius uke ls jftLVªhdr` fdlh eksVj;ku dks fdlh vU; O;fDr dks vUrfjr djrk gs]S rc bl lEcU/k es a vUrjd ds nkf;Ro ij izfrdwy izHkko Mkys fcuk] vUrfjrh eksVj;ku ds vUrj.k ds fnukad dks ;k mlds iwoZ bl izdkj vUrfjr eksVj;ku ds lEcU/k es a ns; dj ;k vfrfjDr dj vkSj “kkfLr] ;fn dksbZ gks] ds cdk;s dk bl izdkj nsunkj gksxk] ekuks vUrfjrh ml vof/k ds nkSjku ftlds fy, ,slk dj] vfrfjDr dj] ;k “kkfLr ns; gks] mDr eksVj;ku dk Lokeh FkkA ¼3½ tgka fdlh eksVj;ku ds lEcU/k es a dj ;k vfrfjDr dj dk Hkqxrku mi/kkjk ¼1½ fofufnZ’V vof/k ds Hkhrj u fd;k tk;] ogka ns; dj ;k vfrfjDr dj ds vfrfjDr ¿ns; /kujkf”k ls vf/kdÀ2 “kkfLr ns; gksxh ftlds fy;s Lokeh vkSj lapkyd] ;fn dksbZ gks] la;qDr :i ls vkSj i`Fkd&i`Fkd nsunkj gksxa sA ¼4½ bl vf/kfu;e ds v/khu dj] vfrfjDr dj ;k “kkfLr dh /kujkf”k dh lax.kuk djus es]a /kujkf”k dks fudVre :i;s rd iw.kkZafdr fd;k tk;xs k] vFkkZr ,d :i;s ds Hkkx dks tks ipkl iSls ;k mlls vf/kd gks] vxy s mPprj :i;s rd iw.kkZafdr fd;k tk;xs k vkSj ipkl iSls ls de fdlh Hkkx dks NksM+ fn;k tk;xs kA dj Hkqxrku fd;s fcuk 10- ¼1½ /kkjk 9 es a fdlh ckr ds gksrs gq, Hkh&& mÙkjk[k.M es a ;kuks a dk mi;ksx ugha fd;k ¼d½ fdlh ,sls izkf/kdkjh }kjk ftldh vf/kdkfjrk mÙkjk[k.M ls ckgj gks] eksVj;ku tk;sxk vf/kfu;e] 1988 ds v/khu fn;s x;s vLFkk;h@LFkk;h ijfeV ds v/khu dksbZ ifjogu ;ku mÙkjk[k.M es a ugha pyk;k tk;xs k] tc rd fd mlds lEcU/k es&a ¿¼,d½ fdlh ,sls izkf/kdkjh }kjk] ftldh vf/kdkfjrk mÙkjk[k.M ds ckgj gks] eksVj;ku vf/kfu;e] 1988 ds v/khu fn;s x;s vLFkk;h ijfeV ds v/khu dksbZ ifjogu ;ku mÙkjk[k.M es a ugha pyk;k tk;sxk] tc rd fd mlds lEcU/k es a /kkjk 4 ds v/khu mÙkjk[k.M es a mlds mi;ksx o Bgjus ds fy;s dj dk Hkqxrku u dj fn;k x;k gks(À3 ¼nks½ ;FkkfLFkfr Hkkj okgu dh n”kk es a /kkjk 5 ;k Bsdk okgu dh n”kk es a /kkjk 6 ds v/khu vfrfjDr dj dk Hkqxrku u dj fn;k x;k gks( ¼rhu½ vUrjkZT;h; ;k=h ekxksa Z ij nks jkT;ksa ds djkj vuqlkj vuqer eaftyh ijfeV ds okgu dh n”kk esa /kkjk 6 ds vuqlkj mÙkjk[k.M jkT; esa okgu dk vfrfjDr dj u tek djk;k tk jgk gksA ¿¼[k½ fdlh ,sls izkf/kdkjh }kjk] ftldh vf/kdkfjrk mRRkjk[k.M ds ckgj gks] mDr vf/kfu;e dh /kkjk 88 dh mi/kkjk ¼12½ ds v/khu fn;s x;s fdlh jk’Vªh; ijfeV ds v/khu dksbZ eky okgu mÙkjk[k.M ea s ugha pyk;k tk;sxk] tc rd fd mlds lEcU/k eas dsUnzh; eksVj ;ku fu;ekoyh] 1989 ds fu;e 87 ds v/khu lesfdr Qhl dk Hkqxrku fofgr jhfr ls u dj fn;k x;k gksAÀ1 ¼x½ fdlh ,sls izkf/kdkjh }kjk ftldh vf/kdkfjrk mÙkjk[k.M ds ckgj gks] eksVj OghfdYl :Yl] 1993 ds lkFk ifBr mDr vf/kfu;e dh /kkjk 88 dh mi/kkjk 9 ds v/khu fn;s x;s ijfeV ds v/khu dksbZ lkoZtfud lsok ;ku mÙkjk[k.M jkT; esa ugha pyk;k tk;xk tc rd fd mlds lEcU/k es a ¿/kkjk 4 ds v/khu djÀ4 dk Hkqxrku fofgr jhfr ls ¿jkT; ljdkj }kjk xtV es a vf/klwpuk }kjk fofufnZ’VÀ4 nj ls u dj fn;k x;k gks % ¿***À1 1- mÙkjk[k.M vf/kfu;e la[;k 16 o’kZ 2011 dh /kkjk 3 }kjk izfrLFkkfirA 2- mÙkjk[k.M vf/kfu;e la[;k 08 o’kZ 2013 dh /kkjk 10¼2½ }kjk izfrLFkkfirA 3- mi;qZDr dh /kkjk 11¼1½¼d½ }kjk izfrLFkkfirA 4- mi;qZDr dh /kkjk 11¼1½¼[k½ }kjk izfrLFkkfirA 5- mi;qZDr dh /kkjk 11¼1½¼x½ }kjk fudkyk x;kA ¼2½ ¿***À1 ¼3½ vU; jkT;ksa ls izkIr vLFkk;h@LFkk;h ijfeVks a ls vkPNkfnr okguks a dks mÙkjk[k.M jkT; es a fcuk ns; dj o vfrfjDr dj ds lapkfyr ik; s tkus dh n”kk esa izR;sd ¿ns; dj ds ikap xqus ds cjkcjÀ2 “kkfLr ns; gksxhA ¼4½ ¿***À3 ¿¼5½ tgk¡ fdlh ifjogu ;ku ls fHkUu dksbZ eksVj;ku ifjogu ;ku ds :i es a pyrk gqvk ik;k tk;] mlds fy;s ,slk dj tSlk jkT; ljdkj }kjk vf/klfwpr fd;k tk;] ns; gksxkAÀ4 ¿izFke ckj ds nkf;Ro ij 11- bl vf/kfu;e ds }kjk ;k v/khu micfU/kr ds flok; fdlh ifjogu ;ku ds lEcU/k ns; /kujkf”k es a tc fdlh dSy.s Mj ekl ds izkjEHk ds i'pkr izFke ckj dksbZ dj ns; gksrk gS rks /kkjk 4 ds v/khu ns; dj izR;sd dSy.s Mj ekg ;k mlds Hkkx] ftlds lEcU/k es a dj ns; gS] ds fy;s leqfpr frekgh dj dk ,d frgkbZ ;k leqfpr okf"kZd dj dk ckjgok¡ Hkkx gksxkAÀ5 ;ku dk vuqi;ksx vkSj 12- ¼1½ tc dksbZ O;fDr ftlus fdlh ifjogu ;ku ds lEcU/k esa dj dk Hkqxrku dj fn;k dj dk okil djuk gS] djk/kku vf/kdkjh ds larks’kkuqlkj fofgr jhfr ls ;g fl) dj ns fd eksVj;ku ¿***À6 dk] ftlds lEcU/k esa ,sls dj dk Hkqxrku dj fn;k x;k gS] vfUre ckj dj dk Hkqxrku djus ds le; ls ,d ekl ;k mlls vf/kd dh yxkrkj vof/k es a mi;ksx ugha fd;k x;k gS rks og mruh /kujkf”k ds okilh dk gdnkj gksxk] ftruh og ,sls ;ku ds lEcU/k es a ,slh vof/k ds izR;sd ¼rhl fnu½ ds fy, ftlds fy;s Hkqxrku fd;k x;k gks] ns; ¿;FkkfLFkfr] frekgh dj ds ,d frgkbZ ;k okf"kZd dj ds ckjgos a HkkxÀ7 ds cjkcj gks % ijUrq ,slh okilh rc rd vuqeU; ugha gksxh tc rd fd ,slk O;fDr] ml vof/k ds iwoZ ftlds fy, ,slh okilh dk nkok fd;k x;k gks] djk/kku vf/kdkjh ds ikl ;ku ds lEcU/k es a tkjh fd;k x;k jftLVªhdj.k izek.k&i=] Vksdu ;fn dksbZ gks vkSj ijfeV vE;fiZr u dj ns % ¿ijUrq vxzrj ;g fd tgk¡ /kkjk 4 dh mi/kkjk ¼1&d½ ds v/khu fdlh eksVj;ku ds fy;s ,d ckj ns; dj dk Hkqxrku dj fn;k x;k gS ogk¡ ,sls ;ku ds lEcU/k es a izR;sd ekg ds fy;s 0-008 Hkkx ds lerqY; /kujkf'k okil dh tk;sxhAÀ8 ¼2½ tgka fdlh eksVj;ku dk] ;FkkfLFkfr lapkyd ;k Lokeh ,d ekl ;k mlls vf/kd dh vof/k ds fy;s vius ;ku dk mi;ksx ugha djuk pkgrk gS ogka og ;FkkfLFkfr] dj dk vfrfjDr dj ds ns; fnukad ds iwoZ ml lEHkkx ds djk/kku vf/kdkjh ds ikl tgka dj ¿***À9 dk vfUre ckj Hkqxrku fd;k x;k gks] eksVj;ku ds lEcU/k esa tkjh fd;k x;k jftLVªhdj.k izek.k&i= Vksdu] ;fn dksbZ gks vkSj ijfeV ;fn dksbZ gks] vH;kfiZr djsxk vkSj ,sls vH;iZ.k ij ,sls ;ku ds lEcU/k es a izR;sd iw.kZ dy.s Mj ekl dh ml vof/k ds fy;s] ftlds nkSjku ;ku mi;ksx es a u jgs vkSj mi;qZDr nLrkost djk/kku vf/kdkjh ds ikl vH;fiZr jgs] bl vf/kfu;e ds v/khu dksbZ dj ¿***À9 ns; ugha gksxk % 1- mÙkjk[k.M vf/kfu;e la[;k 08 o’kZ 2013 dh /kkjk 11¼2½ }kjk fudkyk x;kA 2- mi;qZDr dh /kkjk 11 ¼3½ }kjk izfrLFkkfirA 3- mi;qZDr dh /kkjk 11 ¼4½ }kjk fudkyk x;kA 4- mi;qZDr dh /kkjk 11 ¼5½ }kjk izfrLFkkfirA 5- mi;qZDr dh /kkjk 12 }kjk izfrLFkkfirA 6- mi;qZDr dh /kkjk 13 ¼1½ }kjk fudkyk x;kA 7- mi;qZDr dh /kkjk 13 ¼2½¼d½ }kjk izfrLFkkfirA 8- mi;qZDr dh /kkjk 13 ¼2½¼[k½ }kjk c<+k;k x;kA 9- mi;qZDr dh /kkjk 13 ¼3½¼d½ }kjk fudkyk x;kA IkjUrq ;fn ,slk ;ku ml vof/k ds nkSjku tc bl mi/kkjk esa ;Fkk mfYyf[kr mlds nLrkost djk/kku vf/kdkjh ds ikl vH;fiZr jgs]a pyk;k tkrk gqvk ik;k tk;] rks ,sls ;ku dk ;FkkfLFkfr] Lokeh ;k lapkyd ¿dj dk nsunkj gksxk ekuks mDr nLrkost vH;fiZr ugha fd;s x;s Fk s vkSj dj ds ikWp xquk ns; 'kkfLr dk Hkh nsunkj gksxkAÀ1 ¼3½ tgka ¿eksVj;ku]À2 ftlds lEcU/k es a bl vf/kfu;e ds v/khu ,d ckj ns; dj dk Hkqxrku dj fn;k x;k gks] dk Lokeh djk/kku vf/kdkjh ds larks’kkuqlkj fofgr jhfr ls ;g fl) dj ns fd ,sls eksVj;ku dk ,d ekl ;k blls vf/kd dh yxkrkj vof/k es a mi;ksx ugha fd;k x;k gS] ogka og mDr vof/k ds fy;s ¿,slh dj dh okilh dk gdnkj gksxk] tSlk fd jkT; ljdkj }kjk] xtV es a vf/klpw uk }kjk fofufnZ’V fd;k tk;À2 % ijUrq ,slh okilh rc rd vuqeU; ugha gksxh tc rd fd ;ku ds lEcU/k es a tkjh fd;k x;k jftLVªhdj.k izek.k&i= vkSj Vksdu] ;fn dksbZ gks] mlds Lokeh }kjk djk/kku vf/kdkjh dks vH;fiZr u dj fn;k tk; % ijUrq ;g vkSj fd bl mi/kkjk ds v/khu okil dh tkus okyh dqy /kujkf”k bl vf/kfu;e ds v/khu Hkqxrku fd;s x;s ,d ckj ns; dj ls vf/kd ugha gksxhA ¼4½ mi/kkjk ¼3½ ds v/khu okilh dh /kujkf”k dh x.kuk djus es]a ml vof/k ds fdlh Hkkx dks tks ,d dy.S Mj ekl ls de gks] NksM+ fn;k tk;xs kA ¼5½ fdlh ifjogu ;ku ls fHkUu ,sls eksVj;ku ftlds lEcU/k es a bl vf/kfu;e ds v/khu ,d ckj ns; dj dk Hkqxrku dj fn;k x;k gS] dk Lokeh ¿jkT; ljdkj }kjk ljdkjh xtV es]a vf/klpw uk }kjk fofufnZ’VÀ3 njks a ij ,sls dj dks okil ikus dk bl vk/kkj ij gdnkj gksxk fd muls ,sls dj ds Hkqxrku ds i”pkr ,sls ;ku dks LFkk;h :i ls fdlh vU; jkT; ;k la?k jkT; {ks= es a ykus ds QyLo:i ,sls jkT; ;k la?k jkT; {ks= es a eksVj ;kuks a ij dj laca/kh fdlh vU; vf/kfu;fer ds v/khu ,sls ;ku ds lEcU/k es a dj dk Hkqxrku dj fn;k gS ;k ,sls eksVj;ku dks ifjogu ;ku ds :i es a ifjofrZr fd;k x;k gS ;k ,sls eksVj;ku dk jftLVªhdj.k jn~n dj fn;k x;k gSA ¼6½ tgka ,slk dksbZ O;fDr ftlus fdlh iqjkus eksVj;ku ds lEcU/k es a ,d ckj ns; dj ls fHkUu dj dk Hkqxrku dj fn;k gks] djk/kku vf/kdkjh ds larks’kkuqlkj ;g fl) dj ns fd ,sls eksVj;ku ftlds lEcU/k es a ,sls dj dk Hkqxrku dj fn;k x;k gS] dk mi;ksx ,sls dj ;k fdLr dk vfUre ckj Hkqxrku djus ds le; ls ,d dys.Mj ekl ;k blls vf/kd dh yxkrkj vof/k rd ugha fd;k x;k gS ogka og mruh /kujkf”k okil ikus dk gdnkj gksxk] ftruh ,slh vof/k ftlds fy;s ,sls dj dk Hkqxrku dj fn;k x;k gS] ds izR;sd iw.kZ dyS.Mj ekl d s fy, ,sls ;ku ds lEcU/k es a ns; okf’kZd dj dh nj ds ckjgos a Hkkx ds cjkcj gks % ijUrq ,slh okilh rd rc vuqeU; ugha gksxh tc rd fd ,sls O;fDr us djk/kku vf/kdkjh ds ikl ;ku ds lEcU/k es a tkjh fd;k x;k jftLVªhdj.k izek.k i= vkSj Vksdu] ;fn dksbZ gks] ml vof/k ds iwoZ] ftlds fy, ,sls okilh dk nkok fd;k tk,] vH;fiZr u dj fn;k gksA ¼7½ ¿***À4 1- mÙkjk[k.M vf/kfu;e la[;k 08 o’kZ 2013 dh /kkjk 13¼3½¼[k½ }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 13 ¼4½ }kjk izfrLFkkfirA 3- mi;qZDr dh /kkjk 13 ¼5½ }kjk izfrLFkkfirA 4- mi;qZDr dh /kkjk 13 ¼6½ }kjk fudkyk x;kA ¼8½ tgka fdlh eksVj;ku dk ;FkkfLFkfr lapkyd ;k lokeh vius eksVj;ku dk ml ;ku ds nq?kZVukxzLr gks tkus ds dkj.k mi;ksx djus es a vleFkZ gS vkSj ml ;ku ds lEcU/k esa tkjh fd;s x;s jftLVªhdj.k izek.k&i=] Vksdu ;fn dksbZ gks] vkSj ijfeV ;fn dksbZ gks] izFke lwpuk fjiksVZ dh izfr ds lkFk ml ;ku ds nq?kZVukxzLr gksus ds fnukad ls ,d lIrkg ds vanj djk/kku vf/kdkjh dks vH;fiZr dj fn;s tkrs gSa] rks ;g vH;iZ.k nq?kZVUkk ds fnukad dks fd;k x;k le>k tk;xs kA ¿¼9½ fdlh eksVj okgu ds nq?kZVukxzLr gks tkus vFkok okgu dks fdlh vf/kfu;e ds vUrxZr fu:) fd;s tkus dh n'kk es a mi;ksx u gksus ij jkT; ljdkj }kjk ;Fkk fofgr l{ke vf/kdkjh ds le{k i;kZIr lk{; ds lkFk fu;r le;kof/k ds Hkhrj vkosnu izLrqr djus ij fdlh Hkh iw.kZ dSy.s Mj ekg dh vof/k ds fy;s l{ke vf/kdkjh }kjk okgu dk viz;ksx Lohdkj fd;k tk ldsxk rFkk lE;d tk¡pksia jkUr fuEufyf[kr lhek rd dj dk ifjgkj fd;k tk ldsxk %& ¼,d½ :0 5000-00 rd ifjogu dj vf/kdkjh&1 ¼nks½ :0 5000-00 ls 15000-00 rd lgk;d lEHkkxh; ifjogu vf/kdkjh ¼rhu½ :0 15000-00 ls 30]000-00 rd lEHkkxh; ifjogu vf/kdkjh ¼pkj½ :0 30000-00 ls vf/kd jkf'k gsrq ifjogu vk;qDr }kjk ukfer mi ifjogu vk;qDr ¼dj½ % ijUrq ;g fd jkT; dfeZ;ks a dh gM+rky ;k ,sls vU; vifjgk; Z dkj.kks]a ftlesa okgu Lokfe;ks a dh dksbZ =qfV u gks] ds dkj.k okgu Lokeh }kjk fu;r le;kof/k ds Hkhrj dj tek u djus ij mlds fy, ns; 'kkfLr dk ifjgkj djus ds fy;s ifjogu vk;Dq r l{ke gksxa sAÀ1 ;ku dks mi;ksxkFkZ j[kus 13& ¼1½ izR;sd eksVj;ku dk Lokeh ;k lapkyd fofgr izi= es a mlds lEcU/k esa ,d ?kks’k.kk oky s O;fDr }kjk ?kks’k.kk djsxk vkSj fofgr le; ds Hkhrj djk/kku vf/kdkjh dks nsxk vkSj mls bl vf/kfu;e dh vis{kkuqlkj ;k mlds v/khu ¿eksVj okgu djÀ2 ;k vfrfjDr dj ftldk og ,sls ;ku ds lEcU/k es a ,slh ?kks’k.kk }kjk nsunkj izrhr gksrk gks] Hkqxrku djsxkA ¼2½ tgka fdlh eksVj;ku esa bl izdkj ifjorZu fd;k tk; fd mldk Lokeh ;k lapkyd /kkjk 14 ds v/khu c<s gq, ¿eksVj okgu djÀ2 dk nsunkj gks tk;] ogka ,slk Lokeh ;k lapkyd fofgr le; ds Hkhrj fofgr izi= es a fd;s x;s ifjorZu dh izd`fr dks n”kkZrs gq, ,d vfrfjDr ?kks’k.kk djsxk vkSj ?kks’k.kk djk/kku vf/kdkjh dks nsxk vkSj mls /kkjk 14 ds v/khu ns; dj ;k vfrfjDr dj es a vUrj dk Hkqxrku djsxkA dj es a vUrj dk Hkqxrku 14& Tkgka fdlh ,sls eksVj;ku es]a ftlds lEcU/k esa ¿eksVj okgu djÀ3 dk Hkqxrku dj fn;k x;k gks] bl izdkj ifjorZu fd;k tk; fd og ;ku ,slk ;ku gks tk; ftlds lEcU/k es a vis{kkd`r Åaph nj ls ¿eksVj okgu djÀ3 ns; gks ogka mldk Lokeh ;k lapkyd ,sls ;ku ds lEcU/k es a bl izdkj ifjorZu djus ds i”pkr la;qDr :i ls vkSj i`Fkd&i`Fkd ns; ¿eksVj okgu djÀ3 dh /kujkf”k ds vUrj dk nsunkj gksxkA 1- mÙkjk[k.M vf/kfu;e la[;k 08 o’kZ 2013 dh /kkjk 13¼7½ }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 14 }kjk izfrLFkkfirA 3- mi;qZDr dh /kkjk 15 }kjk izfrLFkkfirA jftLVªhdj.k izek.k&i= 15- ¼1½ djk/kku vf/kdkjh eksVj;ku ds lEcU/k esa fn;s x;s jftLVªhdj.k izek.k&i= es a dj dk es a dj ds Hkqxrku dk Hkqxrku vfHkfyf[kr djsxk vkSj fdlh ifjogu ;ku ds ekey s es a fofgr izi= es a vfHkys[ku vkSj ¿izek.k& ¿izek.k&i=À2 Hkh tkjh djsxkA i=À1 dk fn;k tkuk ¼2½ ¿***À3 ;ku dks jksdus vkSj 16- djk/kku vf/kdkjh ;k jkT; ljdkj }kjk bl fufeRr izkf/kdr` fdlh vU; vf/kdkjh izos”k djus dh “kfDr }kjk vis{kk fd;s tkus ij eksVj;ku dk Mªkboj ;ku dks jksdsxk vkSj jksd dj j[ksxk ftlls fd og bl vf/kfu;e }kjk ;k mlds v/khu ml ij vf/kjksfir fdlh drZO; dk ikyu dj lds vkSj ,slk djus ds fy;s ,slk izkf/kdkjh ;k vU; vf/kdkjh ;ku esa izos”k dj ldrk gS vkSj mles a ;k=k Hkh dj ldrk gSA Lke;&lkj.kh dk fn;k 17- ¼1½ izR;sd eaftyh xkMh+ dk lapkyd ,sls le; ds Hkhrj vkSj ,slh jhfr ls tSlh fofgr tkuk dh tk;] djk/kku vf/kdkjh dks viuh eaftyh xkMh+ ds vkxeu vkSj izLFkku djus ds le; dks fofu;fer djus okyh ,d lkj.kh ds lkFk ,d frekgh es a dh x;h ,dy ;k=kvks a dh la[;k vkSj vius dkjckj ls lacaf/kr ,sls vU; fooj.k nsxk tSlk djk/kku vf/kdkjh le;&le; ij vkns”k }kjk vis{kk djsA ¼2½ mi/kkjk ¼1½ fufnZ’V le;ekiuks a ;k fooj.k es a fdlh ifjorZu dh lwpuk lapkyd }kjk djk/kku vf/kdkjh dks ,sls ifjorZu ds izHkkoh gksus ds iUnzg fnu ds Hkhrj nh tk;xs hA ¿¼3½ ;FkkfLFkfr izR;sd eaftyh xkMh dk lapkyd izR;sd okgu ds lapkyu dh ykx cqd j[kxs k] ftles a ,slh lwpuk;as] tSlh fd fofgr dh tk;] j[ksxkA okgu Lokeh ;k pkyd vFkok lapkyd ykx cqd djk/kku vf/kdkjh dks ekaxs tkus ij izLrqr djsxkAÀ4 vihy 18- ¼1½ ¿/kkjk 4 ,oa /kkjk 12 ds v/khuÀ5 djk/kku vf/kdkjh ds vkns”k ls O;fFkr dksbZ O;fDr ,sls vkns”k dh izkfIr ds fnukad ls rhl fnu ds Hkhrj vihy izkf/kdkjh dks vihy dj ldrk gSA ¼2½ vihy izkf/kdkjh vihykFkhZ dks lquokbZ dk volj nsus ds i”pkr~ ,slk vkns”k ns ldrk gS tSlk og mfpr le>sA ¼3½ mi/kkjk ¼1½ ds v/khu fdlh vihy es a vihy izkf/kdkjh }kjk fn;k x;k izR;sd vkns”k vfUre gksxkA vijk/kks a dk n.M 19- Tkks dksbZ bl vf/kfu;e ;k mlds v/khu cuk;s x;s fu;eks a ds fdUgha mica/kks a dk mYya?ku djrk gS og tqekZus ls tks ¿nks gtkj :i;sÀ6 rd gks ldsxk] n.Muh; gksxk vkSj f}rh; ;k vuqorhZ rrln`”k vijk/k ds fy;s tqekZus ls] tks ¿ik¡p gtkj :i;sÀ6 rd gks ldsxk] n.Muh; gksxk % ijUrq dksbZ U;k;ky; ,sls dkj.kks a ds flok; tks fyf[kr :i es a vfHkfyf[kr fd;s tk;saxs fdlh ,sls f}rh; ;k vuqorhZ vijk/k ds fy;s ¿nks gtkj :i;sÀ6 ls de dk tqekZuk vkjksfir ugha djsxkA 1- mÙkjk[k.M vf/kfu;e la[;k 08 o’kZ 2013 dh /kkjk 16¼d½ }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 16 ¼[k½ }kjk izfrLFkkfirA 3- mi;qZDr dh /kkjk 16 ¼x½ }kjk fudkyk x;kA 4- mi;qZDr dh /kkjk 17 }kjk c<+k;k x;kA 5- mi;qZDr dh /kkjk 18 }kjk izfrLFkkfirA 6- mi;qZDr dh /kkjk 19 }kjk izfrLFkkfirA dj dh olwyh 20- ¼1½ bl vf/kfu;e ds v/khu ns; fdlh ¿eksVj okgu djÀ1 ;k “kkfLr dk cdk;k Hkw&jktLo ds cdk; s dh Hkkafr olwyh; gksxkA ¼2½ bl vf/kfu;e ds v/khu ns; ¿eksVj okgu djÀ1 vkSj “kkfLr eksVj;ku] ftles a mlds mi lk/ku Hkh gSa] ij ftlds lEcU/k es a ;g ns; gks] izFke Hkkj gksxkA ¿¼3½ djk/kku vf/kdkjh izR;sd o"kZ ds dj vkSj 'kkfLr ds cdk;kas ds fy;s ;FkkfLFkfr Lokeh ;k izpkyd ls ;Fkkfofgr izi= es a ekax djsxk] ftles a iwoZorhZ o"kksZ a ds dj ;k 'kkfLr] ;fn dksbZ gks] lfEefyr gksxa sAÀ2 Lkkf{k;ks a vkfn dks gkftj 21- vihy izkf/kdkjh ;k bl vf/kfu;e ds v/khu dksbZ tkap djus okys djk/kku vf/kdkjh gksus dks izo`Rr djus dh dks fuEufyf[kr ds lEcU/k es a ,slh lHkh “kfDr;ka gksaxh] tks fdlh flfoy U;k;ky; es a “kfDr fdlh flfoy okn dh lquokbZ ds le; fufgr gksrh gS&& ¼d½ lkf{k;kas dks leu djuk vkSj gkftj djkuk vkSj “kiFk ;k izfrKku ij ;k vU;Fkk mudh ijh{kk djuk vkSj lkf{k;kas dh ijh{kk ds fy;s deh”ku tkjh djuk ;k vuqjks/k djuk( ¼[k½ fdlh O;fDr dks dksbZ nLrkost is”k djus d s fy;s ck/; djuk( vkSj ¼x½ iwoZorhZ [ka.Mks a es a fufnZ’V ,slh “kfDr;ks a dk iz;ksx djds tkjh fd;s x;s vkns”kks a dh voKk djus okys nks’kh O;fDr;ks a dks nf.Mr djukA dj dk Hkqxrku u djus 22- ¼1½ tgka jkT; ljdkj }kjk bl fufeRr izkf/kdr` fdlh vf/kdkjh dks ;g fo”okl djus dh n”kk es a ifjogu ;ku dk dkj.k gks fd fdlh O;fDr }kjk ¿eksVj okgu djÀ4 ;k “kkfLr] ;fn dksbZ gks] dk dks fu:) djuk Hkqxrku fd;s fcuk fdlh ¿eksVj;kuÀ3 dk mi;ksx fd;k x;k gS ;k fd;k tk jgk gS] ogka ,slk vf/kdkjh] ¿eksVj;kuÀ3 dks vfHkxzghr vkSj fu:) dj ldrk gS vkSj bl iz;kstu ds fy;s ,slh dk;oZ kgh dj ldrk gS ;k djk ldrk gS] ftls og ¿eksVj;kuÀ3 ds Mªkboj ls mls fudVre iqfyl Fkkus ;k mlds }kjk fofufnZ’V fdlh vU; LFkku rd igqapus dh vis{kk dj ldrk gS] tgka iqfyl vfHkj{kk esa okgu dks fy;k tkuk vfuok;Z gksxk rFkk iqfyl rc rd viuh vfHkj{kk es a j[kxs h tc rd l{ke vf/kdkjh dk okgu eqDr djus dk vkns”k ikfjr u gks tk,% ijUrq ;ku dks vfHkxzghr djus okyk vf/kdkjh ,sls vfHkxzg.k ds vM+rkyhl ?kaVs d s Hkhrj lacaf/kr djk/kku vf/kdkjh dks ,sls vfHkxzg.k dh fjiksVZ HkstsxkA ¼2½ bl /kkjk ds v/khu vfHkxzghr ;k fu:) fdlh ¿eksVj;kuÀ3 dks] ¿eksVj okgu djÀ4 “kkfLr ;k vU; ns;ksa] ftudk Hkqxrku u djus ds dkj.k ;ku bl izdkj vfHkxzghr ;k fu:) fd;k x;k Fkk] dk Hkqxrku djus ij] djk/kku vf/kdkjh }kjk rqjUr NksM+ fn;k tk;xs kA ¼3½ tgka ¿eksVj okgu djÀ4 “kkfLr ;k vU; ns; /kujkf”k dk Hkqxrku] ftudk Hkqxrku u djus ds dkj.k fdlh ¿eksVj;kuÀ3 dks bl /kkjk ds v/khu vfHkxzghr ;k fu:) fd;k x;k gks] ;ku ds vfHkxzg.k ;k fu:) ds fnukad ls 90 fnol dh vof/k ds Hkhrj mi/kkjk ¼2½ ds v/khu jktdh; dks’k es a tek u dj fn;k tk;]s ogka ifjogu vk;qDr fdlh le;] ,slh vU; dk;Zokgh ij] tks bl vf/kfu;e ds v/khu dh tk ldrh gS] izfrdwy izHkko Mkys fcuk fofgr jhfr ls ;ku dh lkoZtfud uhykeh }kjk fcdzh djk ldrk gS vkSj ,sls ;ku ds fodz; ls izkIr jkf”k ls ,sls ;ku ds lEcU/k esa ns; dj] “kkfLr ;k vU; /kujkf”k vkSj ,slh uhykeh dk O;;] ;fn dksbZ gks] ds izfr lek;kfstr dj fy;k tk;xs k vkSj bfr”ks’k dks ;fn dksbZ gks] ;ku ds Lokeh@lapkyd dks okil dj fn;k tk;xs kA 1- mÙkjk[k.M vf/kfu;e la[;k 08 o’kZ 2013 dh /kkjk 20 ¼1½ }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 20 ¼2½ }kjk c<+k;k x;kA 3- mi;qZDr dh /kkjk 21 ¼1½ }kjk izfrLFkkfirA 4- mi;qZDr dh /kkjk 21 ¼2½ }kjk izfrLFkkfirA U;k;ky;ks a dh 23- bl vf/kfu;e ds v/;/khu jkT; ljdkj ;k fdlh vU; izkf/kdkjh ;k vf/kdkjh }kjk vf/kdkfjrk ij jksd vius d`R;ksa ds lEcU/k esa iznRr fdlh “kfDr ds vuqlj.k es a fd;s x;s fdlh dk;Z ;k dh x;h fdlh dk;oZ kgh ;k tkjh fd;s x;s fdlh vkns”k ;k funs”k ds ckjs es a fdlh flfoy U;k;ky; dks dksbZ okn ;k dk;Zokgh xzg.k djus dh vf/kdkfjrk ugha gksxhA vijk/kks a dk iz”keu 24- ¼1½ ,slh “krksaZ ds v/khu jgrs gq;s] tSlh fofgr dh tk;]a djk/kku vf/kdkjh ;k jkT; ljdkj }kjk bl fufeRr vf/klwpuk }kjk l”kDr fdlh vU; vf/kdkjh }kjk bl vf/kfu;e ds v/khu n.Muh; fdlh vijk/k vfHk;kts u lafLFkr fd;s tkus ds iwoZ ;k mlds i”pkr~ bl vf/kfu;e ds v/khu ,sls vijk/k ds fy;s micaf/kr vf/kdre tqekZus ds ipkl izfr”kr ds lerqY; /kujkf”k dh olwyh ij “keu fd;k tk ldsxkA ¼2½ tc fdlh vijk/k dk bl izdkj “keu&&& ¼,d½ vfHk;kts u lafLFkr fd;s tkus ds iwoZ fd;k tk;] rc vijk/kh ,sls vijk/k ds fy;s vfHk;kts u dk mÙkjnk;h ugha gkxs k( ¼nks½ vfHk;kts u lafLFkr fd;s tkus ds i”pkr~ fd;k tk;] rc “keu dk izHkko vijk/kh dh nks’keqfDr dk gksxk vkSj ml O;fDr ds fo:) mlh vijk/k ds fy;s dkbs Z vxzsrj dk;oZ kgh ugha dh tk;xs hA vijk/k dk laKku 25- dksbZ U;k;ky; bl vf/kfu;e ds v/khu n.Muh; fdlh vijk/k dk laKku djk/kku vf/kdkjh dh ,sls vijk/k dks cukus okys rF;ks a dh fyf[kr fjiksVZ ds flok; ugha djsxkA dEifu;ks a }kjk vijk/k 26- ¼1½ ;fn bl vf/kfu;e ds v/khu vijk/k djus okyk O;fDr dksbZ dEiuh gS rks og dEiuh vkSj vijk/k fd;s tkus ds le; mlds dk; Z lapkyu ds fy, dEiuh dk izHkkjh vkSj mlds izfr mÙkjnk;h izR;sd O;fDr Hkh ml vijk/k dk nks’kh le>k tk;sxk vkSj rn~uqlkj mlds fo:) dk;oZ kgh dh tk ldsxh vkSj mls nf.Mr fd;k tk ldsxk % ijUrq bl vijk/k dh dksbZ ckr ls ,slk O;fDr n.Muh; ugha gksxk ;fn og lkfcr dj ns fd vijk/k mldh tkudkjh ds fcuk fd;k x;k Fkk ;k mlus ml vijk/k dks jkds us d s fy;s lHkh lE;d rRijrk cjrh FkhA ¼2½ mi/kkjk ¼1½ es a fdlh ckr ds gksrs gq;s Hkh] tgka bl vf/kfu;e ds v/khu dksbZ vijk/k fdlh dEiuh }kjk fd;k x;k gS vkSj ;g lkfcr gks tkrk gS fd vijk/k ml dEiuh ds fdlh lfpo] funs”kd] izca/kd ;k vU; vf/kdkjh dh lEefr ;k ekSukuqefr ls fd;k x;k gS] ;k mldh fdlh mis{kk ds dkj.k gqvk gS] rks dEiuh dk ,slk lfpo] funs”kd] izca/kd ;k vU; vf/kdkjh Hkh ml vijk/k dk nks’kh le>k tk;xs k vkSj rnuqlkj mlds fo:) dk;Zokgh dh tk ldsxh vkSj mls n.M fn;k tk ldsxkA Li’Vhdj.k&&bl /kkjk ds iz;kstuks a ds fy;s&& ¼d½ ^^dEiuh** dk rkRi;Z fdlh fuxfer fudk; ls gS vkSj mlds vUrxZr dksbZ QeZ ;k O;fDr;ks a dk vU; laxe Hkh gS( vkSj ¼[k½ fdlh QeZ ds lEcU/k es a ^^funs”kd** dk rkRi;Z QeZ ds Hkkxhnkj ls gSA Lkn~Hkkouk ls fd; s x;s 27- bl vf/kfu;e ;k mlds v/khu cuk;s x;s fdlh fu;e ;k fn;s x;s fdlh vkns”k ;k dk;Z dk laj{k.k funs”k ds vuqlj.k es a lnHkkoiw.kZ dh x;h ;k dh tkus ds fy;s vk”kf;r fdlh ckr ds fy;s jkT; ljdkj ;k mlds fdlh vf/kdkjh ;k lsod ds fo:) dksbZ okn] vfHk;kts u ;k vU; dksbZ fof/kd dk;Zokgh ugha dh tk;xs hA jkT; ljdkj dh fu;e 28- ¼1½ jkT; ljdkj] vf/klwpuk }kjk bl vf/kfu;e ds iz;kstuks a dks dk;kZfUor djus ds fy;s cukus dh “kfDr fu;e cuk ldrh gSA ¼2½ fo”ks’kr% vkSj iwoZxkeh “kfDr;ks a dh O;kidrk ij izfrdwy izHkko Mkys fcuk] jkT; ljdkj fuEufyf[kr leLr ;k fdUgha iz;kstuks a ds fy;s fu;e cuk ldrh gS] vFkkZr&&& ¼d½ og jhfr ftlds vuqlkj vkSj izi= ftlesa vkSj izkf/kdkjh ftls bl vf/kfu;e ds v/khu dj ¿***À1 ds Hkqxrku ds fy;s vkosnu&i= izLrqr fd;k tk;sxk] fofgr djuk( ¼[k½ fdlh izek.k&i=] ?kks’k.kk] uksfVl] jlhn ;k Vksdu dk izi= vkSj mles a mfYyf[kr fd;s tkus okys fooj.k vkSj fdlh eksVj;ku ij Vksdu iznf”kZr djus dh jhfr] fofgr djuk( ¼x½ og jhfr ftlds vuqlkj Qhl] ftldk Hkqxrku djus ij bl vf/kfu;e ds v/khu Vksdu ;k izek.k&i= fn;k ;k vUrfjr fd;k tk ldrk gS] fofgr djuk( ¼?k½ lkekU; :i ls ,sls izkf/kdkfj;ks a dks ftuds }kjk vkSj ,slh jhfr] ftlds vuqlkj bl vf/kfu;e ds mica/kks a dks izHkkoh djus ds lEcU/k es a ;k mles a vkuq’kafxd fdlh drZO; dk ikyu fd;k tk lds] fofgr djuk( ¼³½ dj ¿***À1 vkSj “kkfLr ds Hkqxrku vkSj mudh olwyh dh jhfr dks fofu;fer djuk( ¼p½ og jhfr fofu;fer djuk] ftlds vuqlkj dj ¿***À1 ls NwV vkSj okil dh tkus okyh /kujkf”k dk nkok fd;k tk lds vkSj mls Lohdr` fd;k tk lds( ¼N½ vihy ds fy;s Qhl fofgr djuk vkSj ,slh jhfr fofu;fer djuk] ftlds vuqlkj vihy lafLFkr dh tk lds vkSj mudh lquokbZ dh tk lds( ¼t½ bl vf/kfu;e ds v/khu ikfjr vkns”kks a ;k tkjh uksfVlks a dh rkehyh dh jhfr fofgr djuk( ¼>½ /kkjk 17 ds v/khu le;&lkj.kh vkSj vU; fooj.k izLrqr djus dk le; vkSj jhfr fofgr djuk( ¼¥½ ¿***À2 ¼V½ og jhfr fofgr djuk] ftles a mÙkjk[k.M lM+d ifjogu nq?kZVuk lgk;rk fuf/k iz”kkflr dh tk;xs h vkSj mldk mi;ksx fd;k tk;sxk( ¼B½ dksbZ vU; fo’k;] ftlds fy;s fu;e cuk;k tkuk gks ;k cuk;k tk ldrk gSA dfBukb;ks a dks nwj djus 29- ¼1½ jkT; ljdkj fdlh dfBukbZ dks nwj djus ds iz;kstuks a ds fy;s] vf/klwfpr vkns”k dh “kfDr }kjk] ;g funs”k ns ldrh gS fd bl vf/kfu;e ds mica/k ,slh vof/k ds nkSjku tSlh vkns”k es a fofufnZ’V dh tk;] ,sls vuqdwyuks a ds v/khu jgrs gq, pkgs os ifj’dkj] ifjo)Zu ;k yksi ds :i es a gks a ftUgas og vko”;d ;k lehphu le>s] izHkkoh gksxk% ijUrq bl vf/kfu;e ds izkjEHk ds fnukad ls nks o’kZ dh lekfIr ds i”pkr ,slk dksbZ vkns”k ugha fn;k tk;sxkA 1- mÙkjk[k.M vf/kfu;e la[;k 08 o’kZ 2013 dh /kkjk 22¼1½ }kjk fudkyk x;kA 2- mi;qZDr dh /kkjk 22 ¼2½ }kjk fudkyk x;kA ¼2½ mi/kkjk ¼1½ ds v/khu fn;k x;k izR;sd vkns”k ;Fkk”kh?kz jkT; fo/kku lHkk ds le{k j[kk tk;xs k vkSj iwoZorhZ mÙkj izns”k lk/kkj.k [k.M vf/kfu;e] 1904 ¼;Fkk mÙkjk[k.M es a ykxw½ dh /kkjk 23&d dh mi/kkjk ¼1½ ds mica/k tSls os fdlh iwoZorhZ mÙkj izns”k vf/kfu;e ds v/khu jkT; ljdkj }kjk cuk; s x;s fu;eks a ds lEcU/k esa ykxw gksrs Fk]s ykxw gkasxsA ¼3½ mi/kkjk ¼1½ ds v/khu dksbZ vkns”k fdlh U;k;ky; es a bl vk/kkj ij fooknxzLr ugha fd;k tk;xs k fd mi/kkjk ¼1½ esa ;FkkfufnZ’V dksbZ dfBukbZ ugha Fkh ;k mls nwj djuk visf{kr ugha FkkA fujlu vkSj viokn 30& ¼1½ mÙkj izns”k eksVj;ku djk/kku vf/kfu;e] 1997 ¼;Fkk mÙkjk[k.M es a ykxw½ dks ,rn~}kjk mÙkjk[k.M jkT; dh lhek ds Hkhrj fujflr fd;k tkrk gSA ¼2½ mÙkjk[k.M xBu ls iwoZ mÙkj izns”k lk/kkj.k [k.M vf/kfu;e] 1904 ¼;Fkk mÙkjk[k.M es a ykxw½ dh /kkjk 6 dh O;kidrk ij izfrdwy izHkko Mkys fcuk] mi/kkjk ¼1½ es a fufnZ’V vf/kfu;fer;ks a ds fujlu dk dksbZ izHkko ,sls fujlu ds fnukad ds iwoZ mixr fdlh nkf;Ro ij vkSj fdlh l{ke izkf/kdkjh ;k U;k;ky; ds le{k mDr fnukad dks ,slh vf/kfu;fefr;ks a ds v/khu yfEcr dk;oZ kfg;ks a ij ugha iM+xs k vkSj bl vf/kfu;e ds izkjEHk ds i”pkr~ lafLFkr mi;qZDr fdlh ,sls nkf;Ro ls lacaf/kr leLr dk;Zokfg;ka tkjh jgsaxh vkSj mudk fuLrkj.k bl izdkj fd;k tk;xs k ekuks a ;g vf/kfu;e izo`Rr ugha gqvk gksA ¿izFke vuqlwphÀ1 1- mÙkjk[k.M vf/kfu;e la[;k 08 o’kZ 2013 dh /kkjk 24 }kjk lHkh vuqlwfp;k¡ fudkyh x;hA THE UTTARAKHAND MOTOR VEHICLES TAXATION REFORMS ACT, 2003 [Uttarakhand Act No. 12 of 2003] AN ACT to provide for the reforms of all the taxes in the State imposed on motor vehicles, it is hereby enacted in the 54th year of the Republic of India as follows:- Short title, 1. (1) This Act may be called the Uttarakhand Motor Vehicles Taxation Reforms extent and Act, 2003. commencement (2) It extends to the whole of Uttarakhand. (3) It shall come into force on such date as the State Government may, by notification, appoint in this behalf and different dates may be appointed for different provisions. Definitions 2. In this Act- (a) [***]1 (b) “Appellate Authority” means the Transport Commissioner, Uttarakhand or any other officer appointed by the State Government as Appellate Authority. (c) “Certificate of registration” means the certificate issued by a competent authority to the effect that a motor vehicle has been duly registered in accordance with the provisions of the Motor Vehicles Act. 1988 or any other law for the time being in force, relating to registration of motor vehicles; (d) “Goods carriage” means any motor vehicle constructed or adapted wholly or partly for use for the carriage of goods, or any motor vehicles not so constructed or adapted when used for the carriage of goods either solely or in addition to passengers, and includes a trailer but does not include a motor cab, or maxi cab or a contract carriage or stage carriage where such contract carriage or stage carriage in authorized to carry a limited quantity of load; (e) “Limited quantity of Load” means such quantity of load, not exceeding the limits determined by the Transport Commissioner, Uttarakhand, as the Registering Authority may specify in the registration certificate in respect of a vehicle. (f) “Old motor vehicle” means a motor vehicle other than a transport vehicle registered prior to February 5, 1988 under the provisions of the Motor Vehicles Act, 1939; (g) “Operator” in respect of a transport vehicle means a person whose name is entered in the permit or in an authorization certificate issued under the Uttar Pradesh Motor Vehicles (special provisions) Act, 1976, (as applicable in Uttarakhand) and where there is no such permit or authorization certificate, the person whose name is entered in the certificate or registration in respect of such vehicle, and where the transport vehicle is the subject of a hire purchase agreement, the person in possession of the vehicle under that agreement and where any such person is a minor, the guardian of such minor; 1. Omitted by section 2 (1) of Uttarakhand Act No. 08 of 2013. (h) “Owner” in respect of a motor vehicle means the person whose name is entered in the certificate of registration issued in respect of such vehicle, and where such vehicle is the subject of an agreement of hire purchase or lease or hypothecation, the person in possession of the vehicle under that agreement and where any such person is a minor, the guardian of such minor; (i) “Passenger” in relation to a public service vehicle means any person traveling in a public service vehicle, but does not include the operator, the driver, the conductor or an employee of the operator of the public service vehicle traveling in the bonafide discharge of his duties in connection with the public service vehicle; (j) ["Quarter" means a period of three calendar months commencing on the first day of any calendar month;]1 (k) “Region” means the area specified as region under sub-section (1) of section 68 of the Motor Vehicles Act, 1988 and includes a sub-region as may be specified by the State Government from time to time; (l) [“Motor Vehicles Tax”]2 means any tax levied under section 4; [(l-1) "Special Tax" means a tax imposed under section 4A; (l-2) "Cess" means a "Green Cess" imposed under sub-section (5) of section 4; (l-3) "School Cab" means a motor cab or maxi cab owned or controlled by a school or college or controlled by its recognized parent teacher association used for carrying students to and from such school or college.]3 (m) “Taxation Officer” means an officer appointed as such by the State Government and includes any other officer on whom all or any of the powers of the Taxation officer are conferred by a general or special order of the State Government; (n) [***]4 (o) Words and expressions used but not defined in this Act and defined in the Motor Vehicles Act, 1988, shall have the respective meaning assigned to them in that Act. Power to 3. (1) The State Government may, by rule or notified order, subject to such exempt conditions and for such period, as may be specified, exempt, either wholly or partially, any motor vehicle or class of motor vehicles operating in furtherance of any educational, medical, philanthropic or other public purpose from. (a) the operation of this Act or any provision thereof, or (b) the payment of any tax under this Act. (2) The exemption granted, or the conditions for the exemption imposed, under sub-section (1) may be made effective retrospectively but not from a date earlier than the commencement of the financial year. (3) The State Government may, in the like manner withdraw any exemption granted under the sub-section (1) but such withdrawal shall not operate retrospectively. 1. Substituted by section 2 (2) of Uttarakhand Act No. 08 of 2013. 2. Subs. by section 2 (3) ibid. 3. Added by section 2 (4) ibid. 4. Omitted by section 2 (5) ibid. Imposition of 4. (1) Save as otherwise provided in this act or the rules made thereunder, no motor tax vehicle other than a transport vehicle, shall be used in any public place in Uttarakhand unless a onetime tax at the rate applicable in respect of such motor vehicle, [as may be specified by the State Government by notification in the Gazette]1 has been paid in respect thereof : 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 (as applicable in Uttarakhand) and such Tax has not been refunded under sub-section (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 one-time tax, annual tax at the rate applicable to such motor vehicle [as may be specified by the State Government by notification in the Gazette]2 may be paid. [(1-A) Save as otherwise provided in this Act or the rules made there under no two wheeler, three wheeler motor cab and goods carriage having gross vehicle weight not exceeding 3000 Kilograms, shall be used in any public place in Uttarakhand unless yearly tax at such rate of such motor vehicle, as may be specified by the State Government by notification in the Gazette has been paid in respect thereof : Provided that in respect of a motor vehicle under this sub-section in lieu of yearly tax such amount of the one time tax may be payable as specified by the State Government by notification in the Gazette;]3 [ Provided further that in respect of a three wheeler Motor Cab under this sub-section quarterly tax may also be paid at such rate as specified by the State Government by notification in the Gazette.]5 [(2) Save as otherwise provided by or under this Act no goods carriage other than those specified in subsection (1-A), construction equipment vehicles, specially designed vehicles, motor cab (other than two wheeler and three wheeler motor cab), and maxi cab shall be used in any public place in Uttarakhand unless a quarterly tax at the rate applicable to such motor vehicle as specified by the State Government by notification in the Gazette has been paid in respect thereof : Provided that in respect of a motor vehicle under this sub-section instead of quarterly tax, an yearly tax at such rate as specified by the State Government by notification in the Gazette may be payable.]4 [Provide further that in respect of a Motor Cab and Maxi Cab under this sub-section monthly tax may also be paid at such rate as specified by the State Government by notification in the Gazette.]6 [(2-A) Save as otherwise provided by or under this Act no public service vehicle other than those referred in sub-section (1-A) and sub-section (2) shall be used in any public place in Uttarakhand unless a monthly tax at such rate as may be notified by the State Government is paid in respect thereof : Provided that in respect of a motor vehicle under this sub-section instead of monthly tax, a quarterly or an yearly tax at such rate as may be notified by the State Government may be payable. 1- Substituted by section 2 (2) of Uttarakhand Act No. 08 of 2013. 2- Subs. by section 2 (3) ibid. 3- Added by section 2 (4) ibid. 4- Omitted by section 2 (5) ibid. 5- Inserted by section 2 (1) of Uttrakhand Act, no. 35 of 2013. 6- Inserted by section 2 (2) of Uttrakhand Act, no. 35 of 2013.

(2-B) Where any reciprocal agreement relating to taxation of goods carried by road is entered into between the Government of Uttarakhand and any other State Government or a Union Territory, the levy of tax under sub-section (1-A) or sub- section (2) shall, notwithstanding anything contained in the said sub- section, be in accordance with the terms and conditions of such agreement : Provided that the tax so levied shall not exceed the tax which would otherwise been levied under this Act.]1 [(3) Save as otherwise provided by or under this Act no vehicle which is temporarily registered shall operate in Uttarakhand unless a tax at such rate as may be notified by the State Government has been paid in respect thereof. (4) Save as otherwise provided by or under this Act a tax at such rate as may be notified by the State Government shall be levied on the motor vehicles kept in possession of a dealer for purpose of sale. (5) Save as otherwise provided by or under this Act in addition to the tax levied under this Act, there shall be levied and collected a "Cess" called "Green Cess" on the motor vehicles suitable for use on road at such rate as may be notified by the State Government for the purpose of implementation of various measures of air pollution and improvement of Urban Transport System.]2 [Levy of 4.A Save as otherwise provided by or under this Act no public service vehicle special tax covered by temporary permit issued for the conveyance of passengers on in respect of special occasions, such as to and from fair and religious gatherings or to carry certain marriage parties, tourist parties or such other reserved parties by whatever Vehicles name called shall be operated in public place in Uttarakhand unless in addition to tax under section 4, the special tax at such rate as may be notified by the State Government has been paid in respect thereof.]3 5. [***]4 6. [***]5 7. [***]6 Accident 8. [(1) For the purpose of providing relief to the passengers or other persons, Relief Fund suffering casualty in any accident in which a public service vehicle is involved, or to heirs of such passengers or other persons, The State Government shall establish a fund to be know as “The Uttarakhand Road Transport Accident Relief Fund.” The amount equivalent to two percent of the tax levied under sub-section (1), (1-A), (2), (2-A) and (2-B) of section 4 shall be credited to the said fund.]7 1. Added by section 3 (4) of Uttarakhand Act No. 08 of 2013. 2. Subs. by section 6 (6) ibid. 3. Added by section 4 ibid. 4. Omitted by section 5 ibid. 5. Omitted by section 6 ibid. 6. Omitted by section 7 ibid. 7. Subs. by section 8 ibid. (2) The fund established under sub-section (1) shall be administered and utilized in such manner, as may be prescribed. State Urban 8.A (1) For the purpose of development of transport infrastructure road safety and Transport control of air pollution in urban area, the State Government shall establish a Fund fund to be known as “the State Urban Transport Fund”. The Cess collected under sub-section (5) of section 4 shall be credited to the said fund. (2) The fund established under sub-section (1) shall be administered and utilized in such manner, as may be prescribed.]1 Payment of tax 9. (1) Subject to the provisions of section 11- and penalty (i) the tax payable under sub-section (1) of section 4 shall be paid at the time of the registration of the vehicle under the Motor Vehicles Act, 1988 : Provided that in respect of an old motor vehicle, the tax shall be payable in advance on or before the fifteenth day of January in each year; [(ii) the tax payable under sub-section (1-A) of section 4, shall be payable in advance for one quarter in respect of three wheeler motor cab and for one year in respect of other vehicle at the time of registration of the motor vehicle under the Motor Vehicles Act, 1988 and thereafter on or before the first calendar month of each quarter next following or before fifteenth day of the first calendar month of each year next following as the case may be. (iii) the tax payable under sub-section (2) of section 4 shall be payable in advance for one month in respect of motor cab and maxi cab and for one quarter in respect of other vehicles at the time of registration of the motor vehicle under the Motor Vehicle Act, 1988 and thereafter on or before the fifteenth day of each calendar month next following or before fifteenth day of the first calendar month of each quarter next following as the case may be.]5 (ii) [(a) the tax payable under sub-section (2-A) of section 4, shall be payable in advance for one calendar month at the time of registration of the vehicle under the Motor Vehicle Act, 1988 and thereafter on or before the fifteenth day of each calendar month next following;]3 (b) [The Special tax payable under section 4-A]3 in respect of vehicles covered by temporary permit issued for the conveyance of passengers on special occasions, such as to and from fairs and religious gatherings or to carry marriage parties, tourist parties or such other reserved parties shall be paid at the time of issuance of such temporary permit. [(v) (a) the tax payable under sub-section (3) of section 4 shall be payable in advance for thirty days at the time of temporary registration; (b) the tax payable under sub-section (4) of section 4, shall be payable in advance on or before the fifteenth day of January in each year; (c) the Cess payable under sub-section (5) of section 4 shall be payable at the time of the registration of the vehicle, or at the time of renewal of registration of vehicle or at the time of renewal of certificate of fitness of the vehicle, as the case may be.]4 1- Added by section 9 of Uttarakhand Act No. 08 of 2013. 2- Added by section 10(1)(b)(i) ibid. 3- Omitted by section 10(1)(b)(ii) ibid. 4- Added by section 10(1)(c) ibid. 5- Substituted by section 3 of Uttrakhand Act, no. 35of 2013. (2) When any person transfers a motor vehicle registered in his name to any other person, then without prejudice to the liability of the transfer or in this regard, the transferee shall be liable to pay the arrears of tax, additional tax and penalty, if any, in respect of the motor vehicle so transferred, due on or before the date of its transfer, as if the transferee was the owner of the said motor vehicle during the period for which such tax, additional tax or penalty is due. (3) Where the tax or additional tax in respect of a motor vehicle is not paid within the period specified in sub-section (1) in addition to the tax or the additional tax due, a penalty at such rate [not exceeding the due amount,]2 as may be prescribed, shall be payable, for which the owner and the operator if any shall be jointly and severally liable. (4) In computing the amount of tax, additional tax or penalty under this Act the amount shall be rounded off to the nearest rupee, that is to say a fraction of a rupee being fifty paise or more shall be rounded off to the next higher rupee and any fraction less than fifty paise shall be ignored. Vehicles not 10. (1) Notwithstanding anything contained in section 9, no transport vehicle shall be used in ply in Uttarakhand- Uttarakhand without (a) under a temporary/ permanent permit granted under the Motor Vehicle payment of tax Act, 1988, by an authority having jurisdiction outside Uttarakhand unless there has been paid in respect thereof- (i) [under a temporary permit granted under the Motor Vehicle Act, 1988 by an authority having jurisdiction outside Uttarakhand unless there has been paid in respect thereof a tax under section 4 for its use or stay in Uttarakhand;]3 (ii) an additional tax for a public carrier under section 5 or in case of a contract carriage under section 6, as the case may be, (iii) an additional tax for a stage carriage plying on an interstate route under an agreement between two states, under section 6. [(b) Under a national permit granted under sub-section (12) of section 88 of the said Act by an authority having jurisdiction outside the State of Uttarakhand no goods vehicle shall be use in the State of Uttarakhand unless there has been paid in respect thereof an consolidated tax under rule 87 of the Motor Vehicle Rules, 1989, in the manner prescribed;]1 (c) Under a permit granted under sub-section (9) of section 88 of the said Act read with the Motor Vehicles (all India permit for Tourist Transport Operators) Rules, 1993 by an authority having jurisdiction outside Uttarakhand unless there has been paid in respect thereof [a tax under section 4]4 at the rate [specified by the State Government by notification in the Gazette]4 in the manner prescribed : [***]5 1. Substituted by section 3 of Uttarakhand Act No. 16 of 2011. 2. Subs. by section 10(2) of Uttarakhand Act No. 08 of 2013. 3. Subs. by section 11 (1)(a) ibid. 4. Subs. by section 11(1)(b) ibid. 5. Omitted by section 11(1)(c) ibid. (2) [***]1 (3) If such vehicles covered under permanent/ temporary permits from other states, is found plying without payment of payable taxes and additional taxes of Uttarakhand, penalty shall be [equivalent to five times of the due tax]2 additionally. (4) [***]3 [(5) Where any motor vehicle other than a transport vehicle is found plying as a transport vehicle, such tax therefore as may be notified by the State Government, shall be payable.]4 [Amount pay- 11. Save as otherwise provided by or under this Act when in respect of a transport able on vehicle, the tax becomes payable for the first time after the commencement of liability any calendar month, the tax payable under section 4 shall be one third of the occurring for appropriate quarterly tax or one twelfth of the appropriate yearly tax for each the first time calendar month or part thereof in respect of which the tax is payable.]5 Non-use of 12. (1) When any person who has paid the tax in respect of a transport vehicle, vehicle and proves to the satisfaction of the Taxation Officer in the prescribed manner refund of tax that the motor vehicle in respect whereof such tax has been paid, has not been [***]6 used for a continuous period of one month or more since the tax was last paid, he shall be entitled to a refund of an amount equal to [one third of the quarterly tax or one twelfth of the yearly tax, as the case may be]7 payable in respect of such vehicle for each complete calendar month of such period for which such tax has been paid : Provided that no such refund shall be admissible unless such person has surrendered the certificate of registration, the token, if any, issued in respect of the vehicle and the permit, if any, to the Taxation Officer, before the period for which such refund is claimed : [Provided further that where one time tax has been paid for a motor vehicle under sub-section (1-A) of section 4, the amount equivalent to 0.008th part for each month shall be refunded in respect of such vehicle.]8 (2) Where the operator or, as the case may be, the owner of a motor vehicle, does not intend to use his vehicle for a period of one month or more he shall, before the date the tax [***]9, as the case may be, is due, surrender the certificate of registration, the token, if any, issued in respect of the motor vehicle and the permit, if any, to the Taxation Officer of the region where the tax or additional tax was last paid and on such surrender, no tax [***]9 under this Act shall be payable in respect of such vehicle for each complete calendar month of the period during which the vehicle remains withdrawn from use and the aforesaid documents remain surrendered with the Taxation Officer : 1. Omitted by section 11(2) of Uttarakhand Act No. 08 of 2013. 2. Subs. by section 11 (3) ibid. 3. Omitted by section 11(4) ibid. 4. Subs. by section 11(5) ibid. 5. Subs. by section 12 ibid. 6. Omitted by section 13(1) ibid. 7. Subs. by section 13 (2)(a) ibid. 8. Added by section 13(2)(b) ibid. 9. Omitted by section 13(3)(a) ibid. Provided that in case such vehicle is found plying during the period when it documents as mentioned in this sub-section remain surrendered with the Taxation officer, such owner or operator, as the case may be, shall be liable to [the tax as if the documents were not surrendered and shall also be liable to the penalty equivalent to five times of the tax.]1 (3) Where the owner of [a motor vehicle]2 in respect whereof one-time tax has been paid under this Act proves to the satisfaction of the Taxation Officer in prescribed manner that such motor vehicle has not been used for a continuous period of one month or more, he [shall be entitled to a refund such tax as may be specified by the State Government by notification in the Gazette]2 for the said period : Provided that no such refund shall be admissible, unless the certificate or registration and the token, if any, issued in respect of the vehicle are surrendered by the owner with the Taxation Officer : Provided further that the total amount of refund under this sub-section shall not exceed the one-time tax paid under this Act. (4) In calculation the amount of refund under sub-section (3) any portion of the period being less than a calendar month, shall be ignored. (5) The owner of a motor vehicle other than a transport vehicle, in respect where of one-time tax has been paid under this Act shall be entitled to refund of such tax at the rate [specified by the State Government by notification in the Gazette]3 on the ground that he has, after payment of such tax, paid tax in respect of such vehicle under any enactment relating to any tax on motor vehicles in any other State or Union Territory as a consequence of such vehicle having been brought over permanently to such other State or Union Territory or that such motor vehicle has been converted in to a transport vehicle or that the registration of such motor vehicle has been cancelled. (6) Where any person who has paid the tax other than one-time tax in respect of an old motor vehicle, proves to the satisfaction of the Taxation Officer that the motor vehicle in respect of which such tax has been paid, has not been used for a continuous period of one calendar month or more since the tax or installment was last paid, he shall be entitled to a refund of an amount equal to one-twelfth of the rate of annual tax payable in respect of such vehicle for each complete calendar month of such period for which such tax has been paid : Provided that no such refund shall be admissible unless such person has surrendered the certificate of registration and the token, if any, issued in respect of the vehicle to the Taxation Officer, before the period for which such refund is claimed. (7) [***]4 1. Subs. by section 13(3)(b) of Uttarakhand Act No. 08 of 2013. 2. Subs. by section 13 (4) ibid. 3. Subs. by section 13(5) ibid. 4. Omitted by section 13(6) ibid. (8) Where the operator, or as the case may be, the owner of a motor vehicle is unable to use his motor vehicle due to an accident of the said vehicle and the certificate of registration, the token, if any, issued in respect of the said vehicle and the permit, if any are surrendered to the Taxation Officer within a week from the date of such accident together with a copy of the first information report, such surrender shall be deemed to have been made on the date of the accident. [(9) In case of non use of any motor vehicle due to any accident or due to detainment under any act on an application presented before the competent authority within prescribed time period along with sufficient evidence, the non use of the vehicle can be accepted for a period of complete calendar month by the competent authorities, who after through investigation may accept the non use of vehicle and the liability of tax to the limit mentioned below:- (i) upto Rs. 5,000.00 Transport Tax Officer-I (having jurisdiction) (ii) above Rs.5,000.00 and Assistant Regional Transport Officer (having upto Rs.15,000.00 jurisdiction) (iii) above Rs.15,000.00 Regional Transport Officer (having and upto Rs. 30,000.00 jurisdiction) (iv) above Rs. 30,000.00 Deputy Transport Commissioner (Tax) nominated by the Transport Commissioner : Provided that due to the strike of state employees or such other unavoidable circumstances, where vehicle owner having no fault of his own, is unable to deposit the tax within the specified time limits for which penalty is livable on him. Only The Transport Commissioner is competent to rescind such penalty after through investigation.” Declaration by 13. (1) The owner or operator of every motor vehicle shall make a declaration in person keeping respect of it in the prescribed form and shall deliver the declaration within the vehicle for use prescribed time to the Taxation Officer and shall pay to him the [Motor Vehicle Tax]3 which he appears by such declaration to be liable to pay in respect of such vehicle, as required by or under this Act. (2) Where a motor vehicle is altered so as to render the owner or operator thereof liable to payment of enhanced [Motor Vehicle Tax]3 under section 14, such owner or operator shall make, within the prescribed time, an additional declaration in the prescribed form showing the nature of the alteration made and shall deliver it to the Taxation Officer and shall pay to him the difference in tax or additional tax payable under section 14. Payment of 14. Where any motor vehicle in respect of which the [Motor Vehicle Tax]3 has difference in been paid is altered in such manner as to cause the vehicle to become a tax vehicle in respect of which a higher rate of [Motor Vehicle Tax]3 is payable, the owner or operator thereof shall in respect of such vehicle be liable jointly and severally to pay the difference between the amount of [Motor Vehicle Tax]3 payable after its being so altered. 1. Subs. by section 13(7) of Uttarakhand Act No. 08 of 2013. 2. Subs. by section 14 ibid. 3. Subs. by section 15 ibid. Record of 15. (1) The Taxation Officer shall record the payment of tax in the certificate of payment of the registration granted in respect of the motor vehicle and in the case of a tax in the transport vehicle shall also issue a [certificate]2 in the prescribed form. certificate of registration (2) [***]3 and grant of [certificate]1 Power to stop 16. The driver of a motor vehicle shall cause the vehicle to stop and remain vehicle and stationary when required so to do by the Taxation Officer, or any other officer enter authorized by the State Government in this behalf, in order to enable him to carry out any duty imposed on him by or under this Act and such authority or other officer may also enter the vehicle and travel in it for doing so. Time table to 17. (1) Every operator of stage carriage shall, within such time and in such manner as be furnished may be prescribed, furnish to the Taxation officer a table regulation timings of arrival and departure of his stage carriage, as well as the number of single trips made in a quarter and such other particulars connected with his business, as the Taxation Officer may, by order, from time to time, require. (2) Any alteration in the timings or particulars referred to in sub-section (1), shall be intimated by the operator to the Taxation Officer within fifteen days of such alteration taking effect. [(3) Every operator of stage carriage shall maintain operational log book of each vehicle, in which such information as may be prescribed shall be kept. The vehicle owner or driver or operator shall produce the log book to the taxation officer on demand.]4 Appeal 18. (1) Any person aggrieved by an order of the Taxation Officer made [under section 4, and section 12]5 may, within thirty days from the date of receipt of such order, prefer an appeal to the appellate authority. (2) The Appellate Authority may, after giving the appellant an opportunity of being heard pass such orders as it thinks fit. (3) Every order made by the Appellate Authority in an appeal under sub-section (1) shall be final. Punishment 19. Whoever contravenes any of the provisions of this Act or the rules made there of offences under shall be punishable with fine which may extend to [one thousand rupees]6 and for the second or subsequent similar offence, be punishable with fine which may extended to [five thousand rupees]6 : Provided that no court shall, except for reasons to be recorded in writing, impose a fine of less than [one thousand rupees]6 for any such second or subsequent offence. 1. Subs. by section 16 (a) of Uttarakhand Act No. 08 of 2013. 2. Subs. by section 16 (b) ibid. 3. Omitted by section 16 (c) ibid. 4. Added by section 17 ibid. 5. Subs. by section 18 ibid. 6. Subs. by section 19 ibid. Recovery of 20. (1) Arrears of any [motor vehicles tax]1 or penalty payable under this Act shall be tax recoverable as arrears of land revenue. (2) The [motor vehicles tax]1 and penalty payable under this Act shall be first charge on the motor vehicle including its accessories, in respect whereof it is due. [(3) The Taxation Officer shall raise a demand in the form as may be prescribed from the owner or operator, as the case may be, for the arrears of tax and penalty of each year, which shall also include the arrears of tax or penalty, if any, of preceding years. Power to 21. The appellate authority, or the Taxation Officer making any inquiry under this enforce Act shall have all such power as are vested in a civil court while trying a civil attendance of suit, in respect of,- witnesses etc. (a) the summoning and enforcing of attendance of witnesses, and examining them on oath or affirmation or otherwise and the issue of commission or request to examine witnesses; (b) compelling anyone for the production of any document; and (c) punishing persons guilty of disobedience of orders issued in exercise of such powers referred to in the preceding clauses. Detention of 22. (1) Where an officer authorized by the State Government in this behalf, has Transport reason to believe that a [motor vehicle]3 has been or is being used by a person vehicle in case without payment of [motor vehicles tax]4 or penalty if any, he may seize and of non- detain the [motor vehicle]3 and for the purpose take, or cause to be taken, such payment of tax steps as may be considered, by him necessary, for the safe-custody of the [motor vehicle]3 and, in particular, require the driver of such vehicle to convey it to the nearest police station or any other place specified by him; where the custody of the vehicle shall be taken by the police and shall keep until the order of release of the vehicle is received from a Competent Authority : Provided that the officer seizing the vehicle shall, within 48 hours of such seizure, send a report of such seizure to the concerned Taxation Officer. (2) A [motor vehicle]3 seized or detained under this section shall be released by the Taxation officer immediately on payment of the [motor vehicles tax]4 penalty or other amount due for the non-payment whereof the vehicle was so seized or detained. (3) Where the [motor vehicle tax]4 penalty or other amount due for the non- payment whereof a [motor vehicle]3 has been seized or detained under this section, is not paid under sub section (2) within the period of ninety days from the date of seizure or detention of the Vehicle, the Transport Commissioner may, without prejudice to any other action that may be taken under this act, cause the vehicle to be sold by public auction in the manner prescribed and the sale proceeds of such vehicle shall be adjusted towards the [motor vehicles tax]4 the penalty or the other amount due in respect of such vehicle and the expenses, if any, of such auction and the balance, if any, shall be refunded to the owner or the operator of the vehicle. 1. Subs. by section 20 (1) of Uttarakhand Act No. 08 of 2013. 2. Added by section 20(2) ibid. 3. Subs. by section 21 (1) ibid. 4. Subs. by section 21 (2) ibid. Bar of 23. No Civil Court shall have jurisdiction to entertain any suit or proceeding in jurisdiction of respect of anything done, any action taken or any order or direction issued by courts the State Government or any other authority or officer in pursuance of any power conferred by, or in relation to its or his functions under this Act. Compounding 24. (1) Subject to such conditions as may be prescribed, an offence punishable under of offences this Act may be compounded either before or after the institution of the prosecution, by the Taxation Officer or any other officer empowered by the State Government in this behalf by notification, on realization of an amount equivalent to fifty per cent of the maximum fine provided for such offence under this Act. (2) When an offence is so compounded— (i) Before the institution of the prosecution, the offender shall not be liable to prosecution for such offence; (ii) After the institution of the prosecution, the compounding shall amount to acquittal of the offender and no further proceedings shall be taken against the person of the same offence. Cognizance of 25. No Court shall take cognizance of an offence punishable under this Act offences except on a report in writing of the facts constituting such offence made by the Taxation Officer. Offences by 26. (1) When any offence under this Act has been committed by a company, every Companies person who, at the time other offence was committed, was in charge of and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly : Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1) where an offence punishable under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any secretary, director, manager, or other officer of the company, such secretary, director, manager, or other officer, shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation—for the purpose of this section— (a) Company” means any corporate body and includes a firm or other association of individuals; and (b) Director” in relation to a firm, means a partner in the firm. Protection of 27. No suit, prosecution or other legal proceedings shall lie against the State action taken in Government or any of its officers or servants in respect of anything which in good faith good faith is done or intended to be done in pursuance of this Act or any rule, order or direction made or given thereunder. Power of State 28. (1) The state Government may, by notification make rules for carrying out the Government to purposes of this Act. make rules (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules for all or any of the following purposes, namely- (a) Prescribing the manner and the form in which, and the authority to which, application for payment of tax [***]1 under this Act shall be presented; (b) Prescribing the form of any certificate, declaration, notice, receipt or token and the particulars to be stated therein and the manner of exhibiting a token on a motor vehicle; (c) Prescribing the manner in which, and the fees on payment of which, token or certificate may be granted or transferred under this Act; (d) Prescribing generally the authorities by whom, and manner in which, any duties in respect of or incidental to the carrying into effect of the provisions of this Act, may be performed; (e) Regulating the method of payment and recovery of the tax [***]1 and penalty; (f) Regulating the manner in which exemptions from, and refunds of the tax [***]1 may be claimed and granted; (g) Prescribing the fee for appeal and regulating the manner in which appeals may be instituted and heard; (h) Prescribing the manner of service of orders passed or notices issued under this Act; (i) Prescribing the time for, and manner of, furnishing the time table and other particulars under section 17; (j) [***]2 (k) Prescribing the manner, which the Uttarakhand Road Transport Accidents Relief Funds shall be administered and utilized; (l) Any other matter for which rules are to be or may be made. Power to 29. (1) The State Government may, for the purposes of removing any difficulty, by a remove notified order, direct that the provisions of this Act shall, during such period difficulties as may be specified in the order, have effect subject to such adaptations, whether by way of modification, addition or omission, as it may deem to be necessary or expedient : Provided that no such order shall be made after the expiration of two years from the date of commencement of this Act. 1. Omitted by section 22 (1) of Uttarakhand Act No. 08 of 2013. 2. Omitted by section 22(2) ibid. (2) Every order made under sub section (1) shall be laid as soon as may be, before both the Houses of State Legislature; and the provisions of sub section (1) of section 23-A of the Uttar Pradesh General Clauses Act, 1904 (as applicable in Uttarakhand) shall apply as they apply in respect of rules made by the State Government under any Uttarakhand Act. (3) No order under sub-section (1) shall be called in question in any court on the ground that no difficulty as is referred to in sub-section (1) existed or required to be removed. Repeal and 30. (1) The U.P. Motor Vehicles Taxation Act 1997 (as applicable in Uttarakhand) is savings hereby repealed. (2) Prior to formation of Uttarakhand State, without prejudice to the generally of section 6 of the Uttar Pradesh General Clauses Act, 1904 (As applicable in Uttarakhand), the repeal of the enactments referred to in sub-section (1) shall not affect any liability incurred before the date of such repeal and the proceedings under such enactment pending on the said date before any competent authority or court, and all proceedings relating to any such liability as a foresaid instituted after the commencement of this Act, shall be continued and disposed off as if this Act has not come into force. [FIRST SCHEDULE]1 1. All schedules omitted by section 24 of Uttarakhand Act No. 08 of 2013.