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ASSAM ACT NO. XV OF 1963 THE ASSAM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1963
The Assam Motor Vehicles Taxation (Amendment) Act, 1963
Sections
assam-act-no-xv-of-1963-the-assam-motor-vehicles-taxation-amendment-act-1963-1963.json
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5 Sections
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Assam
{
"id": 3207,
"slug": "assam-act-no-xv-of-1963-the-assam-motor-vehicles-taxation-amendment-act-1963-1963",
"title": "ASSAM ACT NO. XV OF 1963 THE ASSAM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1963",
"short_title": "The Assam Motor Vehicles Taxation (Amendment) Act, 1963",
"act_number": "XV",
"act_year": 1963,
"act_type": "STATE",
"location": "Assam",
"law_status": "unknown",
"enactment_date": "1963-05-02",
"description": "The Assam Motor Vehicles Taxation (Amendment) Act, 1963",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "Preamble",
"chapter": null,
"content": "An Act further to amend the Assam Motor Vehicles Taxation Act, 1936.\n\nWhereas it is expedient further to amend the Assam Motor Vehicles Taxation Act, 1936, hereinafter called the principal Act, in the manner hereinafter appearing:\n\nIt is hereby enacted in the Fourteenth Year of the Republic of India as follows:-",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "1. (1) This Act may be called the Assam Motor Vehicles Taxation (Amendment Act, 1963.\n(2) It shall have the like extent as the principal Act.\n(3) It shall come into force on the 1st April, 1963.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "2",
"title": "2. Amendment of section 2 of Assam Act IX of 1936.",
"chapter": null,
"content": "2. In section 2 of the principal Act--\n(1) for clause (c) the following shall be substituted, namely:--\n\"(c) 'Heavy Trailer' means a trailer exceeding 3½ Metric tonne in case of both four wheeled and a single axle trailer, in weight laden.\";\n(2) for clause (e) the following shall be substituted, namely:--\n\"(e) 'Light Trailer' means a trailer not exceeding 2 Metric tonne in case of both four wheeled and a single axle trailer, in weight laden.\", and\n(3) after clause (f) the following new clause shall be inserted, namely:--\n\"(ff) 'Medium Trailer' means a trailer exceeding 2 Metric tonne but not exceeding 3½ Metric tonne in case of both four wheeled and a single axle trailer, in weight laden.\"",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "17",
"title": "3. Amendment of section 17 of Assam Act IX of 1936.",
"chapter": null,
"content": "3. In section 17 of the principal Act, for the words \"the High Court\" the following words shall be substituted, namely:--\n\"the Assam Board of Revenue constituted under section 3 of the Assam Board of Revenue Act, 1962.\"",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "4",
"title": "4. Substitution of the First Schedule to Assam Act IX of 1936.",
"chapter": null,
"content": "4. For the First Schedule to the principal Act, the following shall be substituted, namely :-\r\n\r\n\"FIRST SCHEDULE\r\n\r\nPart A\r\n\r\nVehicles other than those plying for hire or reward.\r\n\r\nArticle No. | Description of Vehicles | Annual tax | Quarterly tax\r\n(1) | (2) | (3) | (4)\r\n | | Rs. | Rs.\r\nI. | Cycles (including motor scooters and cycles with attachment for propelling the same by mechanical power).\r\n | A. Bicycles--\r\n | (i) not exceeding 90 kilogram in weight unladen. | 25 | 8\r\n | (ii) exceeding 90 kilogram in weight unladen. | 40 | 12\r\n | B. Tricycles ... | 40 | 12\r\n | C. Additional Tax for trailer or side car. | 9 | 3\r\nII. | Vehicles constructed and used solely for the conveyance of passengers and light personal luggage of passengers--\r\n | A. (i) 14 H. P. or less | 90 | 27\r\n | (ii) exceeding 14 H. P. | 110 | 33\r\n | B. Additional tax for trailers drawn by vehicles covered by this article--\r\n | (i) Light trailer | 25 | 8\r\n | (ii) Medium trailer | 45 | 14\r\n | (iii) Heavy trailer | 90 | 27\r\nIII. | Other vehicles--\r\n | A. Vehicles used for transport of goods only--\r\n | (i) Authorised to carry one Metric tonne or less | 300 | 90\r\n | (ii) For every additional ½ Metric tonne or part thereof of authorised load | 70 | 21\r\n | B. Vehicles used partly for the conveyance of passengers and their personal luggage and partly for the conveyance of goods--\r\n | (i) The tax payable under Article II.\r\n | (ii) An additional tax for each person in excess of six which the vehicle is designed to carry | 15 | 6\r\n | (iii) An additional tax for every ½ Metric tonne or part thereof of authorised load of goods | 40 | 12\r\n | C. Tractors--\r\n | (i) Not exceeding 2 Metric tonne in weight | 45 | 14\r\n | (ii) exceeding 2 Metric tonne but not exceeding 3½ Metric tonne in weight | 90 | 27\r\n | (iii) exceeding 3½ Metric tonne in weight | 180 | 54\r\n | D. Additional tax for trailer drawn by vehicles covered by this article--\r\n | (i) Light trailer | 45 | 14\r\n | (ii) Medium trailer | 90 | 27\r\n | (iii) Heavy trailer | 180 | 54\r\n | E. Mechanical Crane mounted on a Motor Vehicle--\r\n | (i) Light (not exceeding 3 Metric tonne in weight) | 45 | 14\r\n | (ii) Medium (exceeding 3 Metric tonne but not exceeding 5 Metric tonne) | 90 | 27\r\n | (iii) Heavy (exceeding 5 Metric tonne) | 180 | 54\r\n\r\nPart B\r\n\r\nVehicles plying for hire or reward\r\n\r\nArticle No. | Description of Vehicles | Annual tax | Quarterly tax\r\n(1) | (2) | (3) | (4)\r\n | | Rs. | Rs.\r\nIV. | Vehicles plying for hire for the conveyance of passengers and light personal luggage of passengers.\r\n | A. Motors Cabs and Taxis--\r\n | (i) Taxi cabs | 250 | 75\r\n | (ii) Station wagons and omnibus. | 300 | 90\r\n | (iii) State Transport Cars | 300 | 90\r\n | (iv) Tourist Taxi | 850 | 255\r\n | (v) Auto Rickshaw | 100 | 30\r\n | B. Stage Carriage--\r\n | (i) For every seat authorised | 40 | 12\r\nV. | Vehicles used for the transport of goods only--\r\n | (i) For 1 Metric tonne or less | 300 | 90\r\n | (ii) For each additional ½ (half) Metric tonne. | 75 | 23\r\nVI. | Vehicles authorised to ply partly for the conveyance of passengers and their personal luggage and partly for the conveyance of goods--\r\n | A. Contract carriage (Casual) --\r\n | (i) For every seat | 40 | 12\r\n | (ii) An additional tax for every ½ Metric tonne or part thereof of authorised load of goods. | 100 | 30\r\nVII. | Tractors--\r\n | (i) Not exceeding 2 Metric tonne in weight. | 115 | 36\r\n | (ii) exceeding 2 Metric tonne but not exceeding 3½ Metric tonne in weight | 225 | 68\r\n | (iii) exceeding 3½ Metric tonne in weight | 325 | 98\r\nVIII. | Trailers drawn by vehicles covered by articles under Part-B--\r\n | (i) Light Trailer | 90 | 27\r\n | (ii) Medium Trailer | 180 | 54\r\n | (iii) Heavy Trailer | 360 | 108\r\nIX. | Vehicles authorised to ply for hire on a special route under a permit granted by the State Government. | The appropriate tax payable under articles IV to VIII together with such additional fee as may be prescribed by the State Government.\r\nX. | Mechanical Crane, mounted on a Motor Vehicle--\r\n | (i) Light (not exceeding 3 Metric tonne in weight) | 115 | 36\r\n | (ii) Medium (exceeding 3 Metric tonne but not exceeding 5 Metric tonne) | 225 | 68\r\n | (iii) Heavy (exceeding 5 Metric tonne) | 325 | 98\r\n\r\nThe above taxes are for motor vehicles fitted with pneumatic tyres, a 50 per cent higher tax shall be leviable on any Motor Vehicle authorised to be fitted with solid or semi-solid tyres\".",
"footnote": "",
"is_definition": false,
"sort_order": 40
}
],
"metadata": {
"Act ID": "196315",
"Act Number": "XV OF 1963",
"Enactment Date": "1963-05-02",
"Act Year": "1963",
"Short Title": "The Assam Motor Vehicles Taxation (Amendment) Act, 1963",
"Department": "",
"Type": "STATE",
"Location": "Assam"
},
"updated_at": "2026-09-29 21:55:17"
}