Andhra Pradesh Motor Vehicles Taxation Rules, 1963

{
    "id": 14592,
    "slug": "andhra-pradesh-motor-vehicles-taxation-rules-1963",
    "title": "Andhra Pradesh Motor Vehicles Taxation Rules, 1963",
    "short_title": "Andhra Pradesh Motor Vehicles Taxation Rules, 1963",
    "act_number": "Published vide G.O.Ms.No. 600, Home (Tr-II) dated ",
    "act_year": 1963,
    "act_type": "STATE",
    "location": "Andhra Pradesh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Andhra Pradesh Motor Vehicles Taxation Rules, 1963",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Act\" means the Andhra Pradesh Motor Vehicles Taxation Act, 1963;\n(b) \"Form\" means a form appended to these rules;\n(c) \"Registered\" means registered under the Motor Vehicles Act, 1939.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Endorsement in certificate of registration of tax payable.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Filling of declaration for regular payment .",
            "chapter": null,
            "content": "[5. Filling of declaration when motor vehicle is altered.\nExplanation.\n(ii) The provision in this rule shall not apply to a case where the motor vehicle in respect of which a higher rate of tax or additional tax is payable has been used without the filing of declaration and payment of additional amount before such use.\n(iii) The rule shall not apply to a case where a motor car in respect of which lumpsum tax has been paid is misused as a goods vehicle, a motor cab or a stage carriage.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "6",
            "title": "6. Payment of tax for motor vehicle purchased within the quarter and grant of licence.",
            "chapter": null,
            "content": "[6A. Assessment of the Additional Tax payable under Section 3-A of the Andhra Pradesh Motor Vehicles Taxation Act, its payment and recovery.\n(b) If no reply is received from the registered owner or permit holder or person in control of the vehicle to the notice issued to show cause, it should be construed that he has no explanation to offer and further action based on the facts and merits of the case shall be taken.\n(i) After '10' days and within 30 days from the\n\t\t\t\tdate of receipt of the demand notice by the registered owner or\n\t\t\t\tthe permit holder or the person in control of the vehicle.\nNot exceeding 50% of the additional tax\n\t\t\t\tdemanded.\n(ii) After 30 days and within 60 days from the\n\t\t\t\tdate of receipt of the demand notice by the registered owner or\n\t\t\t\tthe permit holder or the person in control of the vehicle.\nNot exceeding 100% of the additional tax\n\t\t\t\tdemanded.\n(iii) After 60 days and above from the date of\n\t\t\t\treceipt of the demand notice by the registered owner or the\n\t\t\t\tpermit holder or the person in control of the vehicle.\nNot exceeding 200% of the additional tax\n\t\t\t\tdemanded.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "9",
            "title": "7. Procedure for obtaining of licence in respect of motor vehicles exempted under Section 9.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "8",
            "title": "8. Certificate to be kept in respect of motor vehicle designed and used solely for agricultural or mining operation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "9",
            "title": "9. Checking of motor vehicles by the Officers of the Commercial Tax Department.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "10",
            "title": "10. Seizure and detention of motor vehicles by certain officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "11",
            "title": "11. Prohibition of alteration, etc., of licence, and issue of duplicate licences.",
            "chapter": null,
            "content": "[12. Payment of tax and penalty.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "12A",
            "title": "12A. Liability for payment of tax in respect of motor vehicles kept for use.",
            "chapter": null,
            "content": "[12B.\n(i) the tax paid in respect of any motor vehicle on a yearly licence prior to the date from which the rates are increased shall be adjusted towards the tax due in respect of that vehicle for those quarters for which the amount paid is not sufficient and after such adjustment, if the tax already paid is not sufficient to cover fully the tax due for any quarter, the tax for that quarter in respect of that vehicle shall be deemed to have not been paid; and\n(ii) the tax paid in respect of any motor vehicle on a half-yearly licence prior to the date from which the rates are increased shall be adjusted towards the tax due for the first quarter and it shall be deemed that the -tax due for the second quarter has not been paid.]\n[13. Rates of penalty.\nPeriod\nAmount of penalty\n(1) Within one month from the beginning of the quarter,\n\t\t\t\thalf-year or year, as the case may be\n15% of the quarterly tax demanded\n(2) Within two months from the beginning of the quarter,\n\t\t\t\thalf-year or year, as the cases may be\n25% of the quarterly tax demanded\n(3) For over two months from the beginning of the quarter,\n\t\t\t\thalf-year or year, as the case may be.\n50% of the quarterly tax demanded\n(4) For each calender month or part thereof in\n\t\t\t\trespect of motor vehicles (Non Transport Vehicles) for which life time or lumpsum is\n\t\t\t\tprescribed\nNot exceeding 1% of the\n\t\t\t\tlife time or lumpsum tax for calendar month or part thereof\n\t\t\t\tsubject to a maximum not more than equal to the life time or lumpsum tax.\nDetected cases\nDetected cases\nPeriod\nAmount of penalty\n(1) Within one month from the beginning of the quarter,\n\t\t\t\thalf-year or year, as the case may be\nOne half of the quarterly tax.\n(2) Within two months from the beginning of the quarter,\n\t\t\t\thalf-year or year, as the cases may be\nThree amount of the quarterly tax.\n(3) For over two months from the beginning of the quarter,\n\t\t\t\thalf-year or year, as the case may be.\nTwice the quarterly tax.\n(4) For each calender month or part thereof in\n\t\t\t\trespect of motor vehicles (Non Transport Vehicles) for which life time or lumpsum is\n\t\t\t\tprescribed\n2% of the\n\t\t\t\tlife time or lumpsum tax for calendar month or part thereof\n\t\t\t\tsubject to a maximum not more than equal to the life time or lumpsum tax.\n[ [13A. Manner of payment of Tax.\n[13B. Acceptance of tax and penalty by the checking officer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "14",
            "title": "14. Manner of payment of tax in respect of vehicle registered in other States.",
            "chapter": null,
            "content": "[14A.\n[15. Procedure for appeal.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "15A",
            "title": "15A. Transfer of pending appeals.",
            "chapter": null,
            "content": "[15B. Refund of appeal fee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "16",
            "title": "16. Levy of tax on an articulated vehicle .",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "17",
            "title": "17. Fine for breach of rules.",
            "chapter": null,
            "content": "Appendix\nAppendix\nForm No. 1\nForm No. 1\n(Rule 4)\n(Intimation for regular payment of tax and obtaining of licence)\n(Intimation for regular payment of tax and obtaining of licence)\nSignature of the Owner or the person having possession or control of the Motor Vehicle\nForm No. 2\nForm No. 2\n(Rule 4)\n(To be used where the owner to alter the place of obtaining the licence Permanently)\n(To be used where the owner to alter the place of obtaining the licence Permanently)\nRegional Transport Authority,\n(Licensing Officer, from whom the licence was being obtained).\nSignature of the owner or the person having possession or control of the Motor Vehicle.\nForm No. 3\nForm No. 3\n(Rule 4)\nIntimation of payment of tax and obtaining temporarily of licence from Licensing Officer other than the Licensing Officer concerned\nIntimation of payment of tax and obtaining temporarily of licence from Licensing Officer other than the Licensing Officer concerned\nSignature of the owner, or the person in whose possession or control the vehicle is kept.\nForm No. 4\nForm No. 4\n(Rule 5)\nDeclaration of alteration to a Motor Vehicle\nDeclaration of alteration to a Motor Vehicle\nSignature of Applicant\n[ Form No. 5\nForm No. 5\n[Under sub-rule (1) of Rule 14-A]\nForm of Preliminary Declaration to be made by the Registered Owner\nForm of Preliminary Declaration to be made by the Registered Owner\nSignature of the Registered Owner with Designation\nForm No. 6\nForm No. 6\n[Under sub-rules (2) and (4) of Rule 14-A]\nOrder of Assessment of amount of tax payable by the Registered Owner\nOrder of Assessment of amount of tax payable by the Registered Owner\nSecretary\nState Transport Authority\nA.P., Hyderabad\nForm No. 7\nForm No. 7\n[Under sub-rule (3) of Rule 14-A]\nForm of Final Declaration to be made by Registered Owner\nForm of Final Declaration to be made by Registered Owner",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 18th September, 2019 [ap179]",
        "Act Number": "Published vide G.O.Ms.No. 600, Home (Tr-II) dated 25-3-1963",
        "Enactment Date": "",
        "Act Year": "1963",
        "Short Title": "Andhra Pradesh Motor Vehicles Taxation Rules, 1963",
        "Type": "STATE",
        "Location": "Andhra Pradesh"
    },
    "updated_at": "2026-09-29 21:55:18"
}