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Bihar Motor Vehicles Taxation Act, 1994
Bihar Motor Vehicles Taxation Act, 1994
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Appointment of taxing officers.
Section 34. Remission for vehicles used solely for agriculture.
Section 45. Levy of tax.
Section 56. Tax payable by a manufacturer or a dealer.
Section 67. Payment of tax.
Section 78. Payment of differential tax.
Section 89. Tax where to be paid.
Section 910. Rebate on payment of tax paid in advance.
Section 1011. Grant of tax token and receipt of payment of tax.
Section 1112. Refusal of acceptance of tax.
Section 1213. Liability of successor to pay arrears.
Section 1314. Transport vehicles registered outside Bihar not to be used or kept for use unless tax paid.
Section 1415. Power of the State Government to exempt certain motor vehicles from payment of the tax.
Section 1516. Grant of exemption token.
Section 1617. Prior intimation of a temporary discontinuance of use of a vehicle.
Section 1718. Refund of tax.
Section 1819. Exemption and write off taxes.
Section 1920. Display of tax token.
Section 2021. Recovery of tax, penalty or fine as arrears of land revenue.
Section 2122. Search and seizure.
Section 2223. Liability to pay penalty for non-payment of tax in time.
Section 2324. Restriction on use of motor vehicle in certain cases.
Section 2425. Permits to be invalid in case of non-payment of tax within the prescribed period.
Section 2526. Appeal.
Section 2627. Revision.
Section 2728. Penalties.
Section 2829. Compounding of offence.
Section 2930. Bar of jurisdiction.
Section 3031. Power to make Rules.
Section 3132. Repeal and savings.
Section 321. Motorcycles
Section 12. Chassis of heavy motor vehicles
Section 23. Other Vehicles
Section 3
bihar-motor-vehicles-taxation-act-1994.json
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35 Sections
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Bihar
{
"id": 15396,
"slug": "bihar-motor-vehicles-taxation-act-1994",
"title": "Bihar Motor Vehicles Taxation Act, 1994",
"short_title": "Bihar Motor Vehicles Taxation Act, 1994",
"act_number": "Bihar Act 8 of 1994",
"act_year": 1994,
"act_type": "STATE",
"location": "Bihar",
"law_status": "unknown",
"enactment_date": null,
"description": "Bihar Motor Vehicles Taxation Act, 1994",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"Additional Motor Vehicles Tax\" means the tax imposed under the provisions of sub-section (2) of Section 5 of this Act.\n(b) \"Appellate Authority\" means the authority specified under Section 26 of this Act.\n(c) \"Certificate or registration\" \"goods\", \"goods carriage\", \"gross vehicle weight, \"invalid carriage Motor cab\", \"Motorcycle\", \"Motor Vehicle\" \"Private Service vehicle\", \"trailer\" \"unladen weight\", \"registering authority\", \"tractor\", \"transport vehicle\" and any other expression, not specifically defined in this Act shall have the same meaning assigned to them respectively in the Motor Vehicles Act, 1988 (Act No. 59 of 1988).\n(d) \"Motor Vehicles Tax\" means the tax imposed under sub-section (1) of Section 5 of this Act.\n(e) \"One-time fax\" means the tax imposed on personalised vehicles under sub-section (1) of Section 7 of the Act.\n(f) \"Owner\" means every registered owner or person having possession or control of a motor vehicle.\n(g) \"Passenger\" means person travelling in a public service vehicle or any private service vehicle other than the driver or the conductor or an employee of the permit-holder on duty.\n(h) \"Personalised Vehicle\" means a motorcycle (including moped scooter and cycle with attachment for propelling the same by mechanical power) and a Motor car with seating capacity of more than three but not exceeding five which are solely used for personal purposes.\n(i) \"Prescribed\" means prescribed by rules made under this Act.\n(j) \"Registered owner\" means a person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1988.\n(k) \"Revisional Authority\" means the authority specified under Section 27 of this Act.\n(l) \"Schedule\" means the schedules appended to this Act.\n(m) \"Taxing Officer\" means any officer appointed under Section 3.\n(n) \"State Transport Commissioner\" means the Transport Commissioner appointed by the State Government.\n(o) \"Tax token\" means the tax token granted under sub-section (1) of Section 11.\n(p) \"Tax\" means the tax imposed under his Act and includes, Motor Vehicles Tax, Additional Motor Vehicles Tax and differential tax or Onetime tax which ever is applicable.\n(q) \"Tear\" means a financial year.",
"footnote": "",
"is_definition": true,
"sort_order": 1
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{
"number": "3",
"title": "3. Appointment of taxing officers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Remission for vehicles used solely for agriculture.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Levy of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Tax payable by a manufacturer or a dealer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Payment of tax.",
"chapter": null,
"content": "Wheel base (in inch)\nMinimum Number of Seats\nOrdinary Bus\nExpress Bus\nSemi-Delux Bus\nDelux Bus\n228\n61\n58\n49\n41\n216\n55\n52\n44\n37\n210\n54\n51\n45\n36\n206\n53\n50\n42\n35\n205\n53\n50\n42\n35\n204\n53\n50\n42\n35\n203\n53\n50\n42\n35\n190\n48\n46\n38\n32\n180\n40\n38\n32\n27\n179\n38\n36\n30\n25\n176\n37\n35\n30\n25\n167\n33\n31\n26\n22\n166\n33\n31\n26\n22\n165\n33\n31\n26\n22\n163\n32\n30\n26\n21\n153\n28\n27\n22\n19\n142\n25\n24\n20\n17\n(a) In case where the tax token relates to a period not exceeding seven days an amount equal to twenty per cent of tax payable for a quarter in respect of the vehicle registered in the State;\n(b) In case where the tax token relates to a period not exceeding fourteen days, an amount equal to thirty per cent of the tax payable for a quarter in respect of the vehicle registered in the State;\n(c) In case where the tax token relates to a period exceeding fourteen days not exceeding thirty days, an amount equal to forty-five per cent of the tax payable for a quarter in respect of the vehicle registered in the State; and\n(d) In case where the tax token relates to a period exceeding thirty days at a time, an amount equal to the aggregate of forty-five percent of the tax payable for a quarter for the first thirty days in respect of the tax payable for a quarter for the first thirty days in respect of the vehicle registered in the State and thirty per cent of such tax for every period of fourteen days or part thereof in excess of thirty days.\n(a) A valid certificate of registration and a valid certificate of insurance in respect of the motor vehicle complying with the provisions of the Motor Vehicles Act, 1988 shall be produced before the taxing officer; and\n(b) It shall be furnished to the taxing officer a declaration in duplicate in the prescribed form with the prescribed particulars specifying the taxing officer from whom the tax token, if any, had been last, obtained and showing that the tax payable against the vehicle has actually been paid.\n(b) A one time tax of Rs. 4,000.00 shall be payable by all trailers up to 3,000 kgs. registered laderi weight and Rs. 6,000.00 shall be payable by all trailers more than 3,000 kgs registered laden weight used or kept for use alongwith tractors for other than agricultural purpose:",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Payment of differential tax.",
"chapter": null,
"content": "Explanation-I.\nExplanation-II.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Tax where to be paid.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Rebate on payment of tax paid in advance.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Grant of tax token and receipt of payment of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Refusal of acceptance of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Liability of successor to pay arrears.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Transport vehicles registered outside Bihar not to be used or kept for use unless tax paid.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Power of the State Government to exempt certain motor vehicles from payment of the tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Grant of exemption token.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Prior intimation of a temporary discontinuance of use of a vehicle.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Refund of tax.",
"chapter": null,
"content": "(a) Where an undertaking has been delivered under sub-section (1) of Section 17 in respect of such motor vehicle, which has not, in the opinion of taxing officer after due enquiry as prescribed, been found to be false, by the time the application for a refund is made, and the period specified in the said undertaking comprises any period for which tax has been paid in respect of such vehicle for each calendar month of the period for tax has been paid and which remained unexpired on the date of delivery of the said undertaking of an amount equal to one twelfth of the annual tax payable on such vehicle,\n(b) Where excess tax has been paid for any period due to over assessment made by the taxing officer or otherwise, the amount paid in excess of the amount payable, and\n(c) Where, after payment of tax in respect of vehicle, it is found that the vehicle is not subject to tax, the tax so paid:",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Exemption and write off taxes.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Display of tax token.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Recovery of tax, penalty or fine as arrears of land revenue.",
"chapter": null,
"content": "[21A.",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. Search and seizure.",
"chapter": null,
"content": "(a) enter at any time between sunrise and sunset any building or premises where he has reason to believe that a motor vehicle is kept; or\n(b) require the driver of any motor vehicle in any public place to stop such vehicle and cause it to remain stationary so long as may reasonably be necessary for the purpose of satisfying himself that the amount of tax in respect of such vehicles has been paid and the tax token has been obtained.",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Liability to pay penalty for non-payment of tax in time.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. Restriction on use of motor vehicle in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Permits to be invalid in case of non-payment of tax within the prescribed period.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "26",
"title": "26. Appeal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "27",
"title": "27. Revision.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "28",
"title": "28. Penalties.",
"chapter": null,
"content": "(b) Whoever intentionally delivers in respect of a motor vehicle any declaration or undertaking wherein the particulars required by or under this Act, is falsely given or incorrectly stated, shall, on conviction be punished with fine not exceeding for the first offence, twice and for every subsequent offence three times the amount of annual tax payable for the vehicle in respect of which the offence is committed.\n(ii) Any person who fails to exhibit the tax token in the manner prescribed shall, on conviction, be punishable with a fine which may extend to Rupees four hundred.\n(iii) Any person who fails to report change of address shall be publishable with a fine which may extend to rupees five hundred.\n(iv) Any person who willfully fails to stop a motor vehicle when required to do so for tax checking shall be punishable with a fine which may extend to rupees one thousand.\n(v) Any person who obstructs an officer in the discharge of his duties shall be punishable with a fine which may extend to rupees one thousand.\n(vi) Any person liable to pay tax under this Act uses or allows to be used the motor vehicle with forged or tampered or fraudulently obtained tax token shall be punishable with a fine which may extend to rupees two thousand.\"]",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "29",
"title": "29. Compounding of offence.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "30",
"title": "30. Bar of jurisdiction.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "31",
"title": "31. Power to make Rules.",
"chapter": null,
"content": "(i) To prescribe the form of any declaration, certificate and particulars to be stated therein.\n(ii) To prescribe the form of undertaking to be delivered under Section 17 and particulars to be stated therein, papers and documents to be appended thereto and the time within which such undertaking shall be delivered.\n(iii) To prescribe the form of tax token for personalised vehicles and other vehicles and exemption token and the manner in which those tokens shall be displayed on motor vehicles.\n(iv) To prescribe the quarterly period, for the purpose of Section 7.\n(v) To prescribe the powers and duties of the Taxing Officer.\n(vi) To regulate the manner in which refund or deduction or exemptions may be claimed and the manner of disposal of those claims.\n(vii) To regulate the seizure, detention, auction and sale and release of motor vehicles under Sections 21 arid 22.\n(viii) To prescribe the manner, the time-limit and the fees payable for preferring an appeal or revision and the hearing and disposal thereof.\n(ix) The issue of duplicate tax token and of certified copies of the record of the taxing officer and the fee chargeable thereof.\n(x) To prescribe the manner in accordance with which the taxing officer may dispose of the matters before him.\n(xi) The forms of \"No objection Certificate\" under Section 9 and the manner in which such certificate shall be issued.\n(xii) Any matter which is to be or may be prescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "32",
"title": "32. Repeal and savings.",
"chapter": null,
"content": "[Schedule-I]\nPart-A\nRate Chart of One-Time tax for Personal Vehicles\nRate Chart of One-Time tax for Personal Vehicles\n[See sub-section (1) of Section 7]\nStage of registration\nMotorcycles not exceeding 50 kgs. weight\n\t\t\t\t\tunladen.\nMotorcycles exceeding 50 kgs. but not more than\n\t\t\t\t\t100 kgs. in weight unladen\nMotorcycles exceeding 100 kgs. unladen weight\nMotor cars with seating capacity of more than 3\n\t\t\t\t\tbut less than 5 persons\n1\n2\n3\n4\n5\n1.\nUp to one year of age at the time of registration or first\n\t\t\t\t\tregistration.\n900\n1200\n1500\n3750\n2.\nIf the motor vehicle is already registered and its age from\n\t\t\t\t\tthe first registration is\n(a)\nMore than one year but not more than two years.\n840\n1120\n1400\n3500\n(b)\nMore than two years but not more than three years.\n780\n1040\n1300\n3250\n(c)\nMore than three years but not more than four years.\n720\n960\n1200\n3000\n(d)\nMore than four years but not more than five years.\n660\n880\n1100\n2750\n(e)\nMore than five years but not more than six years.\n600\n800\n1000\n2500\n(f)\nMore than six years but not more than seven years.\n540\n420\n900\n2250\n(g)\nMore than seven years but not more than eight years.\n480\n640\n800\n2000\n(h)\nMore than eight years but not more than nine years.\n420\n560\n700\n1750\n(i)\nMore than nine years but not more than ten years.\n360\n480\n600\n1500\n(j)\nMore than ten years but not more than eleven years.\n300\n400\n500\n1250\n(k)\nMore than eleven years but not more than twelve years.\n240\n320\n400\n1000\n(l)\nMore than twelve years but not more than thirteen years.\n180\n240\n300\n750\n(m)\nMore than thirteen years but not more than fourteen years.\n120\n160\n200\n500\n(n)\nMore than fourteen years.\n60\n80\n100\n250\nSchedule-I\nPart B\nChart indicating,the Scale of Refund for Personal Vehicles\n(See sub-section (2) of Section 7)\n(amount in Rs.)\nScale of Refund\nMotorcycle not exceeding 50 kgs. unladen weight\nMotorcycle exceeding 50 kgs. but not exceeding\n\t\t\t\t\t100 kgs unladen weight\nMotorcycle exceeding 100 kgs. unladen weight\nMotor Car with seating capacity of more than 3\n\t\t\t\t\tbut less than 5 persons\nIf after registration, cancellation of registration of the\n\t\t\t\t\tvehicle or its exit from the State takes place-\n(1)\nWithin one year.\n840\n1120\n1400\n3500\n(2)\nAfter one year but within two years.\n780\n1040\n1300\n3250\n(3)\nAfter two years but within three years.\n720\n960\n1200\n3000\n(4)\nAfter three years but within four years.\n660\n880\n1100\n2750\n(5)\nAfter four years but within five years.\n600\n800\n1000\n2500\n(6)\nAfter five years but within six years.\n540\n720\n900\n2250\n(7)\nAfter six years but within seven years.\n480\n640\n800\n2000\n(8)\nAfter seven years but within eight years.\n420\n580\n700\n1750\n(9)\nAfter eight years but within nine years.\n360\n480\n600\n1500\n(10)\nAfter nine years but within ten years.\n300\n400\n500\n1250\n(11)\nAfter ten years but within eleven years.\n240\n320\n400\n1000\n(12)\nAfter eleven years but within twelve years.\n180\n240\n300\n750\n(13)\nAfter twelve years but within thirteen years.\n120\n160\n200\n500\n(14)\nAfter thirteen years but within fourteen years.\n60\n80\n100\n250\n(15)\nAfter fourteen years.\nNil\nNil\nNil\nNil\n[Schedule-I]\nPart-C\n[See sub-section (3) of Section 7]\nRate of motor vehicle tax\nClass of vehicles\nAnnual rate of tax on Motor Vehicles.\n1.\nCarriages for invalid persons\nRs. 17.50\n2.\nGoods carriages excluding trailers-\n(a)\nUpto 500 kgs. registered laden weight.\nRs. 298.50\n(b)\nExceeding 500 kgs. but not exceeding 2,000 kgs. of registered\n\t\t\t\t\tladen weight.\nRs. 298.50 + Rs. 34.00 for every additional 250 kgs. or part\n\t\t\t\t\tthereof above 500 kgs.\n(c)\nExceeding 2,000 kgs, but not exceeding 4,000 kgs. of\n\t\t\t\t\tregistered laden weight.\nRs. 502.50 + Rs. 42.00 for every additional 250 kgs. or part\n\t\t\t\t\tthereof above 2,000 kgs.\n(d)\nExceeding 4,000 kgs. but not exceeding 8,000 kgs. of\n\t\t\t\t\tregistered laden weight.\nRs. 838.50 + Rs. 51.50 for every additional 250 kgs. or part\n\t\t\t\t\tthereof above 4,000 kgs.\n(e)\nExceeding 8,000 kgs. registered laden weight.\nRs. 1,662.50 + Rs. 136.50 for every additional 250 kgs. or\n\t\t\t\t\tpart thereof above 8,000 kgs.\n[3.]\nMotor cabs and omni buses-\n(a)\nSeating not more than 4 persons (excluding the driver)-\n(i) Three wheelers- (a) A one-time tax of Rs. 5,000.00 on all\n\t\t\t\t\tthree wheelers up to one year of age at the time of registration\n\t\t\t\t\tfor a period of ten years from the date of first registration in\n\t\t\t\t\tthe State:\nProvided one-time tax payable by three wheelers already registered shall be calculated\n\t\t\t\t\tafter deducting the tax amount already paid:\nProvided further that no one-time\n\t\t\t\t\ttax shall be payable if the vehicle has already paid more than\n\t\t\t\t\tRs. 5000.00 as taxes.\n(b)\nA one-time tax of Rs. 5,000.00 for a period of five years on three wheelers which are more than ten years old :\nProvided one-time tax payable by\n\t\t\t\t\tsuch three wheelers shall be calculated after deducting\n\t\t\t\t\tthe tax amount already paid after the ten years period.\n(c)\nThree wheelers with seating upto 7 persons (excluding the\n\t\t\t\t\tdriver)-\n(a) A one-time tax of Rs. 7,500.00 on all three wheelers up to one year of age at the time of\n\t\t\t\t\tregistration for a period of ten years from the date of\n\t\t\t\t\tfirst registration:\nProvided one time tax payable by three wheelers already registered shall be calculated\n\t\t\t\t\tafter deducting the tax amount already paid:\nProvided further that no one time\n\t\t\t\t\ttax shall be payable if the vehicle has already paid more than\n\t\t\t\t\tRs. 7,500.00 as taxes.\n(b) A one time tax of Rs. 7,500.00 for a period of five years on three wheelers which are more than ten years\n\t\t\t\t\told:\nProvided onetime tax payable by\n\t\t\t\t\tsuch three wheelers shall be calculated after deducting\n\t\t\t\t\tthe tax amount already paid after the ten year period.\n5.\nTractors deleted.\n6.\nTrailers-\n(a)\nUpto 500 kgs. registered laden weight.\nRs. 253.00\n(b)\nExceeding 500 kgs. but not exceeding 2,000 kgs. of registered\n\t\t\t\t\tladen weight.\nRs. 253.00 + Rs. 29.00 for every additional 250 kgs. or part\n\t\t\t\t\tthere of above 500 kgs.\n(c)\nExceeding 2,000 kgs. but not exceeding 3,000 kgs. of\n\t\t\t\t\tregistered laden weight.\nRs. 432.00 + Rs. 40,00 for every additional 250 kgs. or part\n\t\t\t\t\tthereof above 2,000 kgs.\n(d)\nExceeding 4,000 kgs. but not exceeding 8,000 kgs. of\n\t\t\t\t\tregistered laden weight.\nRs. 760.00 + Rs. 49.50 for every additional 250 kgs. or part\n\t\t\t\t\tthereof above 4,000 kgs.\n(e)\nExceeding 8,000 kgs. registered laden weight.\nRs. 1,568.00 + Rs. 120.00 for every additional 250 kgs. or\n\t\t\t\t\tpart thereof above 8,000 kgs.\n7.\nMotor Vehicles other than those liable to pay tax under the\n\t\t\t\t\tforegoing provisions of this schedule-\n(a)\nUpto 500 kgs. of registered unladen weight.\nRs. 120.00\n(b)\nExceeding 500 Kgs but not exceeding 2,000 kgs. of registered\n\t\t\t\t\tunladen weight.\nRs. 240.00\n(c)\nExceeding 2,000 kgs. but not exceeding 4,000 kgs. of\n\t\t\t\t\tregistered unladen weight.\nRs. 480.00\n(d)\nExceeding 4,000 kgs. but not exceeding 8,000 kgs. of\n\t\t\t\t\tregistered unladen weight.\nRs. 960.00\n(e)\nExceeding 8,000 kgs. registered unladen weight.\nRs. 960.00 for 8,000 kgs. + 120.00 for every additional 1,000\n\t\t\t\t\tkgs. or part thereof.\nSchedule-II\n[Sub-section (2) of Section 5]\nAdditional Motor Vehicles Tax on Transport Vehicles.\nClass of vehicles\nAnnual rate of Additional Motor Vehicles Tax.\n1.\nGoods carriage excluding trailers-\n(a)\nUpto 500 kgs. registered laden weight.\nRs. 310.00\n(b)\nExceeding 500 kgs. registered laden weight.\nRs. 310.00 + Rs. 232.50 for every\n\t\t\t\t\tadditional 500 kgs. or part thereof above 500 kgs.\n[Rebate-deleted]\n2.\nMotor cabs (with seating capacity upto 6 persons exclusive of\n\t\t\t\t\tthe driver)-\n(a)\n[deleted]\n(b)\nFour wheelers\nRs. 1,600.00\n3.\nTransport vehicles excluding goods carriages and motor cabs.\n(a)\nwith seating capacity more than 6 but not exceeding 15\n\t\t\t\t\tpersons exclusive of the driver.\nRs. 240.00 for every seat\n(b)\nwith seating capacity more than 15 persons but not exceeding\n\t\t\t\t\t32 persons exclusive of driver and conductor.\nRs. 320.00 per seat\n(c)\nwith seating capacity exceeding 32 persons exclusive of\n\t\t\t\t\tdriver and conductor.\nRs. 416.00 per seat.\n[Rebate-deleted]\n4.\nTrailer-\n(a)\nupto 5,000 kgs. registered laden weight.\nRs. 1,440.00\n(b)\nExceeding 5,000 kgs. registered laden weight.\nRs. 1,550.00 plus Rs. 160.00 for\n\t\t\t\t\tevery additional 1,000 kgs. and part thereof above 5,000 kgs.\n[Schedule-III]\n(See Section-5)\nRates of tax to be paid by dealer or manufacturer\n(Amount in Rs.)\nDescription of vehicles in possession of a manufacturer or\n\t\t\t\tdealer\nDescription of vehicles in possession of a manufacturer or\n\t\t\t\tdealer\nAnnual tax for first seven or less vehicles of a\n\t\t\t\tmanufacturer or dealer\nAnnual tax for first seven or less vehicles of a\n\t\t\t\tmanufacturer or dealer\nAnnual tax for each additional 7 vehicles of a manufacturer\n\t\t\t\tor dealer\nAnnual tax for each additional 7 vehicles of a manufacturer\n\t\t\t\tor dealer",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "1",
"title": "1. Motorcycles",
"chapter": null,
"content": "600.00\n600.00",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "2",
"title": "2. Chassis of heavy motor vehicles",
"chapter": null,
"content": "900.00\n900.00",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "3",
"title": "3. Other Vehicles",
"chapter": null,
"content": "750.00\n750.00",
"footnote": "",
"is_definition": false,
"sort_order": 34
}
],
"metadata": {
"Act ID": "bh458",
"Act Number": "Bihar Act 8 of 1994",
"Enactment Date": "",
"Act Year": "1994",
"Short Title": "Bihar Motor Vehicles Taxation Act, 1994",
"Type": "STATE",
"Location": "Bihar"
},
"updated_at": "2026-09-29 21:55:19"
}