Bihar Motor Vehicles Taxation Rules, 1994

{
    "id": 15397,
    "slug": "bihar-motor-vehicles-taxation-rules-1994",
    "title": "Bihar Motor Vehicles Taxation Rules, 1994",
    "short_title": "Bihar Motor Vehicles Taxation Rules, 1994",
    "act_number": "Published vide Notification No. G.S.R. 1, dated th",
    "act_year": 1994,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Motor Vehicles Taxation Rules, 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. Definition.",
            "chapter": null,
            "content": "(i) \"Ordinance\" means Bihar Motor Vehicles Taxation Ordinance, 1993.\n(ii) \"Form\" means a form appended to these Rules.\n(iii) \"Schedule\" means the Schedule of the Ordinance.\n(iv) \"Section\" means the Section of the Ordinance.\n(v) \"Quarter\" means a period as specified in Rule 3.\n(vi) All other words and expressions used in these Rules and not defined herein shall have the same meaning as are respectively assigned to them in the Ordinance or in the Motor Vehicles Act, 1988.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Computation of quarterly periods.",
            "chapter": null,
            "content": "Example-I.\n(i)\n1st May\n-\n31st July\n(ii)\n1st August\n-\n31st October\n(iii)\n1st November\n-\n31st January\n(iv)\n1st February\n-\n30th April:\nExample-II.\n(i)\n9th May\n-\n8th August\n(ii)\n9th August\n-\n8th November\n(iii)\n9th November\n-\n8th February\n(iv)\n9th February\n-\n8th May",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Due date of payment and penalty for non-payment of taxes in time.",
            "chapter": null,
            "content": "Table\nTable\nPeriod\nAmount of penalty\n(i)\nIf paid within fifteen days from the due date of payment.\nNil This will be treated as a grace period.\n(ii)\nIf paid after fifteen days but within 30 days of the due date\n\t\t\t\t\tof payment.\nPenalty to be charged at the rate of 25 per cent of the tax.\n(iii)\nIf paid after 30 days but within 60 days of the due date of\n\t\t\t\t\tpayment.\nPenalty to be charged at the rate of 50 per cent of the taxes\n\t\t\t\t\tdue.\n(iv)\nIf paid after 60 days but within 90 days of due date of tax\n\t\t\t\t\tpayment date.\nPenalty to be charged equal to the taxes due.\n(v)\nIf paid beyond 90 days after the due date.\nPenalty to be charged will be twice the taxes due.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Procedure for payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Grant of receipt, tax token etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Procedure for getting a no objection certificate etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Fraction of rupees to be ignored.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Production of vehicle, certificate of registration and/or permit before Taxing Officer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Display of tax token.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Prohibition of defacing etc. of tax token.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Procedure for replacement of lost, destroyed, defaced or illegible tax token.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Form etc. for temporary discontinuance from use.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Procedure for claiming refund.",
            "chapter": null,
            "content": "(i) Original Tax token or its certified copy,\n(ii) In case of temporary discontinuance from use of vehicle, a certified copy of the order passed by the Competent Authority under Section 19,\n(iii) In case of refund of one time tax adequate proof of relevant circumstances described in sub-section 2 of Section 7.\n(a) The particulars of the application are correct, and:-\n(b) All conditions prescribed in the Act and Rules for refund of taxes have been fulfilled, he shall if he is competent subject to the provisions of Section 18, sanction the refund up to Rs. 4,000/- and shall issue a cheque for the refund amount in favour of the applicant. In case the amount of refund exceeds Rs. 4,000/-, he shall forward the application alongwith his comments to the State Transport Commissioner or to the officer authorised by the State Government in this behalf and after the receipt of order from such officer shall issue a cheque for the refund amount in term of such order:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Procedure for enquiry in respect of temporary discontinuance of vehicles.",
            "chapter": null,
            "content": "(a) Immediately on receipt of undertaking specified in Section 17 alongwith enclosures the Taxing Officer shall initiate a case record.\n(b) The Taxing Officer, either himself, or through Motor Vehicle Inspector or through any other officer of enforcement branch not below the rank of Sub-Inspector shall carry out physical verification of the parking place of the vehicle at least once a month in a random manner. He shall record the memo of inspection on the order-sheet of the concerned case record indicating the present position of the vehicle.\n(c) If the vehicle was always found on the parking place specified in the undertaking during the period of its temporary discontinuance from use, the Taxing Officer, if the amount of Taxes for the concerned period does not exceeds Rs. 4,000/- shall be competent to dispose of the case, otherwise shall forward the case record with his clear opinion to the State Transport Commissioner or to the officer authorised by State Govt, in this behalf of decision.\n(d) If the vehicle is not found on its parking place during inspection made by Taxing Officer or by the other officer mentioned in (c) above, the claim for exemption of taxes shall stand dismissed without prejudice to any other legal action which may be taken against the owner for filing false undertaking.\n(e) On intimation by the owner that the vehicle is ready for plying on road again the Taxing Officer shall release the papers of the vehicle to the owner. I",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Procedure for seizure etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Authority for compounding and the amount.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Authorities to hear Appeals and Revision.",
            "chapter": null,
            "content": "Authorities passing an order\nAppellate Authority\nRevisional Authority\n(i)\nOfficer other than Taxing Officer and below the rank of\n\t\t\t\tRegional Transport Officer.\nTaxing Officer\nRegional Transport Officer\n(ii)\nTaxing Officer\nRegional Transport Officer\nState Transport Commissioner\n(iii)\nOfficer other than those mentioned in serials (i) and (ii)\n\t\t\t\tabove but below the rank of State Transport Commissioner\nState Transport Commissioner\nMember Board of Revenue\n(iv)\nState Transport Commissioner\nSecretary, Transport Deptt.\nMember Board of Revenue",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Procedure for filing and disposal of Appeal and Revision.",
            "chapter": null,
            "content": "(a) A statement of facts of the case;\n(b) A reference of the particular order in respect of which an appeal or revision is filed;\n(c) The nature of relief prayed for,\n(d) The grounds on which the appeal or revision application is filed;\n(e) The date of service of the order objected to;\n(f) A certified copy of the order objected to; and\n(g) A challan of rupees twenty towards fees;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Mode of addressing communication by post.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Application to be made at the office of the Taxing Officer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Taxing Officer to fix the place and time for hearing applications.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Registers to be maintained by the Taxing Officer.",
            "chapter": null,
            "content": "(1) (a) Taxation Register:- This shall be maintained in Form-M for all vehicles except personalised vehicle;\n(b) Each vehicle will have separate page earmarked for it;\n(c) Appropriate entries relating to exemption/refund of taxes shall also be made in the register;\n(2) (a) Demand Register for transport vehicles:- This shall be maintained in Form-N.\n(b) This register shall be updated every year on 1st of October and 31st March.\n(3) Register for temporary discontinuance from use:- This will be maintained in Form-O.\nForm-A\nForm-A\n[See Rule 5 (i)]\nOriginal\nOriginal\nCash/Transfer\nUnder Rs.:\nNo.\n(To be returned to the\n\t\t\t\t\tDepositor)\nDate:\nCurrent Account pay-in-Slip paid into the credit of\n\t\t\t\t\t\"0041-Vehicle tax and Fees\" Account with State Bank of\n\t\t\t\t\tIndia, Patna, Secretariat Branch, Patna.\nRegt. No.: Period of Tax Payment: Name & Address of\n\t\t\t\t\tmotor vehicle owner or person concerned\nType From\nSC/RLW;\nM.V. Tax: Fine on M.V. Tax: Total Amount: Signature\n\t\t\t\t\tof Depositor: Teller/Head Cashier Scroll cash\nAddl. M.V. Tax: Fine on Addl.\n\t\t\t\t\tM.V. Tax: Passing Official Scroll transfer\nDUPLICATE\nDUPLICATE\nCash/Transfer\nUnder Rs.\nNo.\n(To be returned to the\n\t\t\t\t\tDepositor)\nDate:\nCurrent Account Pay-in-Slip paid into the credit of 0041\n\t\t\t\t\t-Vehicle Tax and Fees' Account with State Bank of India, Patna,\n\t\t\t\t\tSecretariat Branch, Patna.\nRegt. No.: Period of Tax Payment: Name & Address of\n\t\t\t\t\tmotor vehicle owner or person concerned\nType From\nSC/RLW;\nM.V. Tax: Fine on M.V. Tax: Total Amount: Signature\n\t\t\t\t\tof Depositor: Teller/Head Cashier Scroll cash\nAddl. M.V. Tax: Fine on Addl.\n\t\t\t\t\tM.V. Tax: Passing Official Scroll transfer\nTRIPLICATE\nTRIPLICATE\nCash/Transfer\nUnder Rs.:\nNo.\n(To be returned to the\n\t\t\t\t\tDepositor)\nDate:\nCurrent Account Pay-in-Slip paid into the credit of\n\t\t\t\t\t0041-Vehicle Tax and Fees\" Account with State Bank of\n\t\t\t\t\tIndia, Patna, Secretariat Branch, Patna.\nRegt. No.: Period of Tax Payment: Name & Address of\n\t\t\t\t\tmotor vehicle owner or person concerned\nType From\nSC/RLW;\nM.V. Tax: Fine on M.V. Tax: Total Amount: Signature\n\t\t\t\t\tof Depositor: Teller/Head Cashier Scroll cash\nAddl. M.V. Tax: Fine on Addl.\n\t\t\t\t\tM.V. Tax: Passing Official Scroll transfer\nForm of Declaration\nForm of Declaration\nForm-B 1\nForm-B 1\n[See Rule 5 (2)]\nParticulars of the Vehicle\n(a) Personalised vehicle.\n(b) Motor car with seating capacity more than 5.\n(c) Vehicles adapted and used for invalid.\n(d) Vehicles used solely for the transport of goods.\n(e) Vehicles used for conveyance of passengers.\n(f) Vehicles used solely for conveyance of passengers.\n(g) Other vehicles.\n(a) Period for which Tax being paid.\n(b) Account of Tax.\n(i) Motor Vehicle Tax.\n(ii) Additional Motor Vehicle Tax.\n(c) Penalty (if any)\n(i) On Motor Vehicle Tax.\n(ii) On Addl. Motor Vehicle Tax.\n(d) Total of tax and penalty.\nNo.\nDate\nAmount\n(a) Permit valid till.\n(b) Certificate of fitness valid till.\n(a) Reason.\n(b) Number and date of notification.\n(c) Period for which M.V. Tax/Additional M.V. Tax not payable.\n(a) Insurer (b) Insurance Certificate No., (c) Date of validity, from....to...\nSignature of the Owner Date\nForm B2\nForm B2\nForm of declaration to be filled by the Manufacturer or Dealer\n[See Rule 5 (4)]\n(i) Tax...\n(ii) Penalty...\n(iii) Total....\nDraft No.\nChallan No.\nCash\nSignature of the Certificate Holder or his authorised agent\nAcknowledgement\nAcknowledgement\nTaxing Officer\nForm of Declaration (For Differential Tax)\nForm of Declaration (For Differential Tax)\nForm-B3\nForm-B3\n[See Rule 5 (5)]\nSigned Date\nForm-C\nForm-C\nForm-C\nForm-C\nReceipt of fax payment\nReceipt of fax payment\n[ See Rule 6(1)]\n[ See Rule 6(1)]\n(Office copy)\n(Vehicle owner copy)\nReceived from Shri.......... for vehicle no. ........ an\n\t\t\t\tamount of Rs. ........ paise....... through Challan/Bank Draft\n\t\t\t\t(Cheque/Postal Order bearing no. ..... and dated.....\n\t\t\t\t/cash/Money/ Order/Non-judicial Stamp as/ M.V. Tax/ Addl. M.V.\n\t\t\t\tTax/differential tax for the period....... to\nReceived from Shri.......... for vehicle no. ........ an\n\t\t\t\tamount of Rs. ........ paise....... through Challan/Bank Draft\n\t\t\t\t(Cheque/Postal Order bearing no. ..... and dated.....\n\t\t\t\t/cash/Money/ Order/Non-judicial Stamp as/ M.V. Tax/ Addl. M.V.\n\t\t\t\tTax/differential tax for the period....... to\nDate\nDate\nPlace\nPlace\nSignature of Taxing Officer\nSignature of Taxing Officer\nForm-D\nForm-D\nOne time Tax Token for Personalised Vehicle\n[See Rule 6(1)]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "1",
            "title": "1. Type of vehicle",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "2",
            "title": "2. Make",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "3",
            "title": "3. Model",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "4",
            "title": "4. Engine Number",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "5",
            "title": "5. Chassis Number",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "6",
            "title": "6. Registration Number",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "7",
            "title": "7. Registration Date",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "8",
            "title": "8. One-time tax amount",
            "chapter": null,
            "content": "Date:- Place:-\nTaxing Officer (Signature & Stamp) District\nForm-E\nForm-E\nTax Token\n[See Rule 6(1)]\nTaxing Officer District\nForm-F\nForm-F\nExemption Token\n[See Rule 6 (2)]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "1. Make",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "2",
            "title": "2. Engine Number",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "3",
            "title": "3. Chassis Number",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "4",
            "title": "4. Registration Number",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "5",
            "title": "5. Model",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "6",
            "title": "6. Date of expiry",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "7",
            "title": "7. Seating capacity",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "8",
            "title": "8. Gross weight",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "9",
            "title": "9. H.P.",
            "chapter": null,
            "content": "Taxing Officer District\nForm-G\nForm-G\nTax Card\n[See Rule 6 (3)]\nDistrict..................\n(A)\n(B)\n(C)\n(D)\nDetails of payment of tax\nTaxing Officer District\nPeriod\nAmount\nPenalty\nDate of payment and Tax Token Number\nTaxing Officer District\nForm-H\nForm-H\nApplication for obtaining No Objection Certificate\n[See Rule 7(1)]\nSigned Date..........\nAcknowledgement\nAcknowledgement\nTaxing Officer District (Signature & Stamp)\nForm-I\nForm-I\nNo Objection Certificate\n[See Rule 7 (2)]\nTaxing Officer District\nForm-J\nForm-J\nUndertaking for vehicle's temporary discontinuance from use\n[See Rule 13]\n(a) Registration certificate.\n(b) Fitness certificate.\n(c) Insurance certificate.\nCertification\nCertification\nSignature of the Owner Date:...................\nAcknowledgement\nAcknowledgement\nTaxing Officer Signature Seal\nForm-K\nForm-K\nApplication for Claiming Refund\n[See Rule 14]\nSignature Date\nForm L-1\nForm L-1\n[See Rule 14]\nOrder for seizure of vehicle\nName & designation of officer seizing the vehicle\nName and designation of the officer who seizes the vehicle Dated.............\nSignature of officer who seized the vehicle with name and designation\nForm L-2\nForm L-2\nRelease order for vehicle seized or detained under Motor Vehicles Taxation Act/Rule(s)\n[See Rule 15 (5)]\nSignature of officer\n(Name & designation)\nSeal\nDated.................\nSignature of officer\n(Name & designation)\nSeal\nDated.................\nSignature of officer\n(Name & designation)\nSeal\nForm-M\nForm-M\nTaxation Register for Motor Vehicle\n[See Rule 21(1)]\nRegistration No.\nOwner:\nType\nSl. No.\nPeriod of tax payment\nMode of payment with details\nSignature of Taxing Officer\nForm-N\nForm-N\nDemand Register for Transport Vehicle\n[See Rule 21 (2)]\nRegistration No.\nType\nName of owner\nArrear\nLiability for past six months\nTotal\nPayment made during last six months\nBalance due\nSignature and seal of Taxing Officer\n1\n2\n3\n4\n5\n6\nForm-O\nForm-O\nRegister for Vehicles which are temporarily discontinued from use\n[See Rule 21 (3)]\nVehicle No.\nOwner\nType\n(a) Registration Certificate\n(b) Fitness Certificate\n(c) Insurance Certificate\n(d) Tax-token\n(e) Affidavit\nSignature of Taxing Officer\nVerification Report Summary (1) Date of Verification\nReport of Verification\nSignature of Taxing Officer\nNotifications\nNotifications\nNotification No. 2433, dated the 19.3.1994.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        }
    ],
    "metadata": {
        "Act ID": "bh460",
        "Act Number": "Published vide Notification No. G.S.R. 1, dated the 17th January, 1994, Bihar Gazette (Extraordinary) dated 27.1.1994",
        "Enactment Date": "",
        "Act Year": "1994",
        "Short Title": "Bihar Motor Vehicles Taxation Rules, 1994",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}