The Punjab Motor Vehicle Taxation Act 1924

Motor Vehicles Taxation (Punjab) Act, 1924 Act 4 of 1924 Keyword(s): Motor Vehicle, Token, Tax DISCLAIMER: This document is being furnished to you for your information by PRS Legislative Research (PRS). The contents of this document have been obtained from sources PRS believes to be reliable. These contents have not been independently verified, and PRS makes no representation or warranty as to the accuracy, completeness or correctness. In some cases the Principal Act and/or Amendment Act may not be available. Principal Acts may or may not include subsequent amendments. For authoritative text, please contact the relevant state department concerned or refer to the latest government publication or the gazette notification. Any person using this material should take their own professional and legal advice before acting on any information contained in this document. PRS or any persons connected with it do not accept any liability arising from the use of this document. PRS or any persons connected with it shall not be in any way responsible for any loss, damage, or distress to any person on account of any action taken or not taken on the basis of this document. 1924 : Pb. Act.lV1 MDTOR-VEHICLES TAXATION 'THE PUNJAB MOTOR-VEHICLES TAXATION ACT, 1924. PUNJAABC TI V OF 1924. [Received rhe assent of the Govertlor of rile Putgab olr rlze 25th Noucn~ber1; 324, and tlmt of the Govertror-Ge~leraol n the 25th January, 1925, atld was first p~thlishedli n the P~injabG azette of the 30rh Jottuary, 1925.1 Year No. Short title Whether repealed or otherwise affecled by legislation ThePunjabMotor- AmendedbyPunjabActXof 1925'. Vehcles Taxation Amended by [he Government of India Acr, 1924. (Adaptation o F Indian Zaws ) Order, 1937. Amendcd by the Punjab Act I1 of 1940.' Amcnded by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948 (G.G.O.4 0 ) Amended by the Adaptation of Laws Order, 1950 - Amended by the Adapbtion of Laws (Third Amendment) Order, 195 1 Amended by Punjab Acl 14 of 19 S4s Extended to the territories which immediately before he1 st November, 1956, were comprised in the State of Patiala and East Punjab States Union by Punjab Act 5 of 1957h 1. For Statement of Objects and Reasons, see P~rruabG aze~te,1 924, Part I, pages 64 -65, for Sc lect Committee's Report, see Punjab Gazette. Exwordinary, 1924, pagcs 13-20 ; for Procecdings Ln Council see Punjab Legislative Council Debates, Vol. VI, pages 372-79, and 524 and Vol. VII, pages 309-16 and 332-39. 2. See Pirnjnb Guzene. 1925, Part 1, pages 60-65. 3. For Statemem oEObjecls and Reasons, see Prr~ljnbG azerre, 1925, Exkdordinary, page 72, and for Proceedings in Council, see Punjab Legislative Council . Debates Volume VIII-B, pages 1298-99. 4. For Statement of Objects and Reasons, scc filrrjajob Gmerte, 1940, Extraordinary, page 200 ; and for Proceedings in the Assembly, see Punjab Legislative Assembly Debatcs , Volumc XI, p. 557, and Volume XI-A, pp. 270-93, and 364-89. 5. For Slaternmi of Objccts and Reasons, see Purqoh Gazerre (Exlra.), daied the 30th April, 1954. 6. For Statcmcnt of Objects and Reasons, see Punjnb Gastte (Exm.),1 957, page 339. MOTOR-VEHICLES j1924 :P b. Act IV TAX-4TION . [ I 2 4 Year No. Shorl tide Whether repealed or atherwise . affccted by Icgislation - AT~O Amended by Punjab of 1961' Amcndcd by Punjb Act 5 oi 1963' .. Amcnded by Punjab Act 32 of 1963' , Amended by hnjab Act 25 of 1964' .4mcnded by Punjab Act 25 of 1965' Amcnded by Havana Abaptation of Laws - (Stare and Concurrent Subjects 1 Order, . ,. 1968' Amendcd by Haryana Act 8 of 19707 . . , , Amended by Haryana Act 16 of 197 1 Amended by Haryana Act 17 of 1972g Amended by Haryana Act 4 of 19731° Amended by Haryana Act 13 of 1973" Amended by Haqana Act 4 of 1989L2 Am Act to impose a tax u/r nr oior-vehicles ill 9[Haryana] Preamble. WHERCAiSt is expedient to impose a tax on motor-vehicles in [Haryana] and whereas the previous -sanction of the Governor-General under sub-section (3) of section 80-A of the Government ofIndia Act has rl been obtained ; 1. For Statcmcnt of Objects and Rcasons, see Punjab Gazette (Exlra.), 196 1, pagc 1311. 2. For Statmcnl of Objects and Rwsons, see Punjab Gutdte (Extra.), datcd 29th March, 1963, page 9. 3. Far Slaremcn~o f Objects and Rcasons. see Purljab Gazette (Extra.), 1963, page 1 164. 4. For S~atcment of Objects and Reasons, sce Pu~!jabG azelle (Extra.). 1964, paies 935-937. 5. For Sraiement of Objects and Rcasons, see Pu~~jnGbd zette (Extra.), Novcmber 23, 1955, page 89. 6. Sue Harpno Gzetre (Exma.), dald the 29th Octobcr, 19GS. , 7. For Sratement of Obiccts and Reasons. see Har)lnrra Gazrfle (Extra.), March 24, 1970, page I 7. 8. For Statcmcn t OF Objects and Rcasons,,see Hosyrmu Gect~c(E xtra.), datcd the 19th March. 1971, page 53. 9. For Statement of Objects and ~eas~ns;.seHea ryann Gov~rnnrenGf azcttc Fxrra.), dalcd thc 3rd Aug~sl,[ 972. pagc 920. 10. For Shrerncnt of Objeas and Rcasans, sec Hawino Gnvmrrrtent G~eff(cE xm.), dared the 2nd March, 1973, page 232. 1 I. For Statcrncnt of Objects and Reasons, sce Harprm C;overrrmenr fi(~zeif(oE xwa.), &*fled:d hc 41h Apnl, 1973, pagc 8872. 12. For Statement of Ob~eclsan d Rcasons, see /fotj.nr~Ga ovcrn~~~eGror~t etrr?(E. xaa.). datcd the 8th Mzrch, 1989, page 507. 1924 :P b. Act IV] MOTOR-VEHICLES TAXATION It is hereby enacted as follows:- 1. {I) This Act maybe called thz Punjab Motor-Vehicles Taxation Short title, AG~1,9 24. extent and commence- (2) It extends to ICHarymaj. rnenl. (3) It shall come into force on the 1st day of'Apri1, 1925, 2[in the principai terri~oriesa nd an the 3rd April, 1957, in the transferred territories.]. 2. In this Act, unless there is anything repugnant in the subject or Definitions. context- (a) "licensing officery'm eans 'a person appointed by the '[State] Government to perfonn the duties and exercise the powers imposed or conferred upon a Licensing officer under this Act; (b) "motor-vehicle" includes a vehicle, carriage or other means of conveyance propelled, or which may be propelled, on a road by electrical or mechanical power either entirely or partially; (c) 'brescribed" means prescribed by rules made under this Act; (d) "tax" means the tax imposed under this Act; 4[(e) "token" meam a ticket to be displayed on a motor vehicle as an indication that the tax leviable thereon has been duly paid or that no tax is payable.] 3. (1) A tax shall be leviable on every motor-vehicle in equal Imposition instalrncnts for quarterly periods commencing dn the first day of April, of lax. the first day of July, the first day of October, and the kstd ay of January, at 6 [ s ~ ~rahie s, not exceeding '[thirty five thousand rupees] per vehicle for a period of one year, as the State Government may be notification direct : 1. Substituted for the word "Punjab" by Haryana Maption uf Laws Order, 1968. 2. Inserted by Haryana Arlaplation of Laws Order, 1968. 3. Substituted for the word "Provinc~al"b y the Adaptation of Lzws Order, 1950. 4. Inserted by Punjab Act TI of 1940, section 2. ' ' 5. Subsb'luled for the word "an oti!icer" by Punjab Act 30 of 196 1. 6. Substituted for "two thousand and two hundred and fifty" by Punjab Act 25 of . l9b5, and taken eflecl from 1 st January, 1966. 7. '~ubstitutedf or hew ords ti-upees rour thousand and two hundred" by Haryana Aci 16 of 1971 and Further substituted by Haryana Act 4 of 1973. MOTOR-VEHICLES 11924 : Pb. Act IV TAYrnOri Provided that any broken period in such quarterly periods shall, for the purpose of levying thc tax, be considered as a fill period : '[ Provided further that on evey motor vehicle, not exempt under an Inter-State agreement entered into under section 63 of the Motor I Vehicles Act, 1939, entering the State of Haryana against a temporary permit issued for'a period not exceeding fifteen days, the tax shall bc levied equal to one-twenty-fifih.otfh e tax payable per vehicle for a period of one year:] 2provided futther that the tax on cars, motor-cycles and other two wheeler motor vehicles used for personal purposes shall be leviable in lumpsum as one time tax, as may be prescribed.] (2) The tax shall be paid upon a license to be taken out and paid for under the provisions of this Act by the person who keeps the motor-vehicle for use. Obligation of 4. (Ij Every person who keeps a motor-vehicle for use shall fill persou keeping up and sign a declaration in the prescribed form, stating the prescribed motor-vehides particulars, and shall deliver the declaration as filled up and signed by to make declan- him to the Licensing off~cebr efore the 30th day of Aprjl, ,1925, or if such tion and to pay tax. person commences to kcep the motor-vehicle for use after the1 0th day of April, 1925, then before the expirationof 21 days from the day ofhis commencing to keep the motor-vehicle for use. , (2) The tax to which he appears by such declaration to be liable shall be paid by the person keeping the motor-vehicle, if for the first quarterly period before the 30th day of April, if for [he second quarterly period before the 3 1s t day of July, if for the tbird quarterly period bcfore the 31 st day of October, and if for the fourth quarterly period before the 3 1 st day of January: Provided that ifsuch person commences to keep the motor-vehicle for use after the 1 0th day of April, 1 925, he shall pay the first instalment due before the expiration of 2ldays from the day of his commencing to keep the motor-vehicle for use. I (3) Every person who owns any motor-vehicle wllich is let for hire shall, for the purposes of this Act, be deemed to be person who keeps the motor-vehiclc for use. 1. Inscted by Haryana Act 13 of 1973. 2. Added by Haryana Act 4 of 1989. 1923 : Pb. Act IV] MUrOR-VEItICLES TAXATlClN 5. Whenever any person, who has delivered a declaration under Obligation to the preceding section becomes liable to an additional tax by reason of make his keeping a greater number of mo tor-vehicles for use than he has stated additional declaration in the declaration, or by reason of any change in the character of any and ro pay motor-vehicle kept by him for use, he shall fill up and sign an additional htl~crla x. declaration speci fylng with reference to such liability the particulars required by the preceding section. Such person shall deliver the additional dxiaration so filled up and signed and pay such additional tax as by the last mentioned declaration appears to be payable by him to the licensing officer before the expiration of 21 days ftom the day of his becoming so liable as aforesaid : Provided that when payment is made of additional tax by reason of any change in the character 'of any motor-vehicIe, an allowance shall be made for the tax already paid. 6. The licensing officer may direct a special notice to be served Service of upon any person requiring such person to fil! up, sign and deliver to the special notice officer named in such notice, a form of declaralion, to be lefi with such to make dcclara tion noticc, staling whether such person is or is not liable to the payment of and to pay tax any tax and to pay the tax to which he appears by such declaration to be liable lo the person named therein before the expiration of 14 days horn the date of the service of such special notice. - 7. Every licensing officer shall grant and dcliver to every person Grant of license. who pays to him Ihe first instalment of tax due, a license in which shall be specified the particulars of the tax paid, with any other paticulars that may be prescribed. The license shall be dated on the day of granting the sameAands hall expire on the 31st day of March next following. '7-A. Notwithstanding anythg contained in this Act or the rules Registration made thereunder,- ~ e ~ c aucodeer Punjab Act 16 (a) no licence under section 7 in respect of a motor-vehicle, as of 1952 to be defined in clause (j) of section 2 of the Punjab Passengers conditioii and Goods Taxalion Act, 1952, shall be grantcd by the precedent for grant of Iicense licensing officer to any person to whom a registration or token under ccrtificate in respect of such rnoior-vehicle undcr that Act this Act. has been granted and if the registration certificate under that Act is cancelled or suspended, Ihe licence undcr'this Act 1. hseled by Punjab Act 5 of 1963. MOTOR-VEHIULFZ~ 11924 :P b. Act IV TAXATION I shall be deemed to be cancelled or suspended, as the case mayb e; and [(b) no token for the payment of tax for any quarterly eriod under -. this Act shall be issued to any person in respect oFa motor vehicle referred to in clause (a) unless the authority issuing - the token is satisfied that such person has - (0 paid the tax under glat Act in respect of such motor vehicle for such period; or (ii) opted to pay the tax on the basis of actual fare or freight.] Penalty for 8. (1) If a person (a) fails to deliver a ,declaration in accordance omission to with the provisions of this Act, or @) delivers a declaration wherein the comply with particulars prescribed to be therein set forth are not fully andhully stated, the provisions the licensing officer may, after making such enquiry as he deems fit and of section 4. after hearing the person ifhe desires to be heard, impose on such person any (ax or additionaI lax for such quarterly period or periods as the licensing officer may find that such person is liable to pay under the provisions of the Act and may also impose a penalty which may extend to wice Lht: mount of thc tax at which'ke is found liable. (2) The tax or additional tax imposed shall be payable before the expiry of fourteen days from the date of the licensing officer's order. Penalty for 9. Whoevcr- keeping a (a) keeps a motor-vehicle for use without having a proper license, mo tor-vehicle or without a license or (bl neglects or rehses to pay any amount of tax to which he is failure to pay liable within one month Ifon1 the expiration of the period lax. fixed for such payment, shall be liable to pay, in addition to any arrear of tax that may be due fiom him, a penalty which may cxtcnd to twice the amount of the tax to which he is liable. - Recovery -of .- 10.-Anyt a ~or additional tax imposed under the provisions of tax or section 8 or section 9 may be rccovered in the manner provided in section additional tax I1 for the recovery of an arrcar of tax. imposed under seclion 8 or section 9. I. Substituted by Haryana Act 17 of 1972. 1924 :P b. Act IV] MOTOR-VEHICLES TAXATION If. When a person neglects or refbses to pay an instalment of tax Recovery of within one month from the expiration of the period fixed for such an amear of tax. payment, the licensing oficer may forward to the Collector a certificate under his signature specifying the amount of the arrears due from the person, and the Collector on receipt of such certificate shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue. 12. h ype rson aggrieved by an order relating to the assessment, Appeals. imposition or recovery of the tax or penalty may, within a period of thirty days from the date of such order, appeal from such order to the Collector, or if the Collector is the officer who passed such order then to the Commissioner. The appellate or@ of the Collector or Commissioner (as the case may be) shall be final and conclusive. 13. (1) The '[State] Government may by rule or order exempt a Exemptions person or class of persons from liability to pay the whole or part of the and deduclions. tax in respect of any motor-vehicle or class of motor-vehicles, and may in like manner exclude any motor-vehicle or class of motor-vehicles from the operation of this Act. (2) Whoever becomes liable to pay a quarterly instalment of tax, but proves to the satisfaction of the licensing officert hat he has not used or permitted the use of the motor-vehicle throughout the quarterly period preceding shall be entitled to receive an order in writing from the licensing officer exempting him from liability to pay such first mention4 quarterly instalment, and the licensing officer shall make an endorsement to that effect upon the license. (3) Whoever becomes liable to pay a quarterly i~lstalmento f tas in respect of motor-vehicle, but proves to the satisfaction of the licensing officer that he has paid a '[tax imposid by a municipality or a cantonment authority] in respect of the same motor vehicle, and for the whole or part of the quarter for which the instahen1 of tax is due, then half the amount of the municipal tax paid for the said period shalI be deducted from the quarterly instalment of tax, and the licensing oficer shall make an endorsement to that effecl upon the license. 1. Subslituted Tor the word "Provincial" by the Adaptation of Laws Order, 1950. 2. Substituted for the words "municipal tax" by he Punjab Motor-Vehiclcs Taxation (AmcndmenL) Act, 1925 (punjab Acr X of 1925) section 2. MO'TO R-VEHICLES I1924 :P b. Act IV TAXATION '(4) A person who keeps more than ten motor-vehicles far use solely in the course of trade and industry shall be entitled to a deduction of ten per cent on the aggregate amount of tax to wliich he is liable. Exp1nnation.-The expression "trade and industry" includcs transport for hire. '[(6)_ A person who pays tax in respect oia motor-vehicle or whole of the financial year,, that is four quarterly periods referred to in sub- section (1) ofs ection 3 in advance shall be entitle to a deduction of five per centum on the amount of annual tax payable by him.] Bar lo 14, The liabiIity oEa person to pay the tax or penaIty shall not be jurisdiction of determined or questioned in any other manner or of any other authority civil and than is provided in this Act or in rules made thereunder, and no criminal prosecution, suit or o~I~perro ceeding shall lie against any Government courts in oficer for anything in good faith done or intended to be done under this rnatlers of taxation. Act. Power of 15. (1) The '[State] Governmerit may after previous publication Slate make 2rules for the purpose of carrying into effect the provisions of this t Government Act. to make rules. (2) In particular and without prcjudicc to the generality of the foregoing power, the '[State] Government may make rules for all or any of the following purposes, namely :- (a) to prescribe the form of any declaration, liccnsc, certificate or special notice and the particulars to be statedtherein, (b) to prescribe the officers by whom any dutizs are to be and ihe area in i-hicht hey shall exercise their authority, 1. Substituted for the word "Provincial"b y the Adaption of Laws Order, 1950. 2. For rules see notification No. 7083, dated 18th March, 1925, Punjab Gazette, 1 1925, Part I, page 177 ; No. 8576, dared 1801 March, 1926, Punjab Gazehe, 1926, Part I, page 254, and No. 18617, datcd j 4th June, 1926, Punjab Gazette, 1926, Part I, page 583. 3. Inserted by Haryana Act 8 of 1970. 4. Omifled by Haryilna Act 4 af 1973. 1924 :P b. Act 1Vj MOTOR-VEHI CLES TAXATION (c) to provide for the total or partial exemption for a limited period from liability to taxation in respect of anymotor- ' vehicle brought into [Haryana] by persons making on1 y a tempoiq stay in '[Haryana], (d) to regulate the method of assessing and recovering the tax, (e) to regulate the manner in which special notices may be served, fl to regulate the extent to which licenses may be bansferred, (g) to regulate the manner in which exemptions or rehnds may be claimed and granted, @) to regulate the manner in which appeals may be instituted and heard, Z[(i) to requite that no motor-vehicle shall be used in the 3[State] unless a token is displayed thereon indicating that the tax has been duly paid or that the owner of the vehicle is entitled to exemption, fi) to prescribe the form of tokens and the manner in which they shall be displayed, fi) to provide for the issue of token and its duplicate.] 4[16. (I) In making any rule under the preceding section the Penalties for [St ate]Govemment may direct that any person contravening the rule contravention shall be punishable with fine which may extend to twenty rupees and in "leSn the event of any subsequent conviction for the same offence, with a fine which may extend to a hundred rupees. (2) No court inferior to that of a 5[Judicial] Magistrate of the second class, shall try any offence punishable under this Act.] 6[* * * * * 4 * 4 * . I I. Substituted for the word "Punjab" by Adaptah of Laws Order, 1968. 2. Inserted by Punjab Act II of 1940, section 3. 3. Substituted by Adaptation of laws Order, 1950, rof'Province". 4. Added by Pujab Act 111 of 1940, section 4. 5. Imerted by Punjab Act No. 25 of 1964. 6. Schedule omitted by Punjab Acr No. XIV of 1954.