Delhi Motor Vehicles Taxation Act, 1962

{
    "id": 27042,
    "slug": "delhi-motor-vehicles-taxation-act-1962",
    "title": "Delhi Motor Vehicles Taxation Act, 1962",
    "short_title": "Delhi Motor Vehicles Taxation Act, 1962",
    "act_number": "(Act No. 57 of 1962)",
    "act_year": 1962,
    "act_type": "STATE",
    "location": "Delhi",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Delhi Motor Vehicles Taxation Act, 1962",
    "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) \"Delhi\" means the National Capital Territory of Delhi;]\n[(b) \"Government\" means the Lieutenant Governor of the National Capital Territory of Delhi appointed by the President under article 239 and designated as such under article 239 AA of the Constitution;]\n(c) \"prescribed\" means prescribed by rules made under this Act;\n(d) \"quarter\" means a period of three months commencing on the first day of April, the first day of July, the first day of October or the first day of January in each year;\n(e) \"registered owner\" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1988 (59 of 1988);\n(f) \"tax\" means the tax levied under this Act;\n(g) \"taxation authority\" means any person or authority appointed by the [Government] by notification in the Official Gazette to exercise \"the powers and perform\" the duties conferred or imposed upon a taxation authority by or under, this Act;\n(h) \"token\" means a ticket to be displayed on a motor vehicle as an indication that the tax has been duly paid or that no tax is payable:\n(i) \"year\" means the financial year;\n(j) all words and expressions used, but not, defined in this Act, and defined in the [Motor Vehicles Act, 1988(59 of 1988)] shall have the meanings respectively assigned to them in that Act.\n[3. Levy of tax.\n(a) all motor vehicles described in column (1) of Part A of Schedule I and used or kept for use in Delhi, a tax at the rate specified in the corresponding entry in column (2) of the said Part;\n(b) all motor vehicles described in column (1) of Part B of Schedule I and used or kept for use in Delhi,\n(i) on their first registration in Delhi, a one time tax at the amount specified in the corresponding entry in column (2) of the said Part;\n[(ii) the same having been earlier registered in Delhi or in any other State, then having regard to the month of there first registration in Delhi or, as the case may be, in that other State, a one time tax which shall be equal to the amount specified in column (2) of Part B of Schedule I, minus the proportionate amount at one-tenth of the tax so calculated of each completed year from the month of first registration of motor vehicle;]",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "4",
            "title": "4. Declaration and payment of tax.",
            "chapter": null,
            "content": "(a) where such vehicle is described in Part A of Schedule I-\n(i) for a year at the rate specified in the corresponding entry in column (2) thereof (hereinafter refer to as the annual rate); or\n(ii) for one or more quarters, at one-fourth of the annual rate for each quarter; or for any period less than a quarter expiring on the last day of the quarter, at one-twelfth of the annual rate for each complete month or part thereof included in such period; or\n[(b) where such vehicle is described in part B of Schedule I, a one time tax at the amount specified in the corresponding entry in column (2) in the said part or, as the case may be, the amount specified in sub clause (ii) of clause (b) of sub section (1) of section 3.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "5",
            "title": "5. Issue of token.",
            "chapter": null,
            "content": "(a) issue to such person a token in the prescribed form specifying therein the period for which such tax has been paid or that no such tax is payable, and\n(b) specify in the certificate of registration granted, in respect of the vehicle under the [Motor Vehicles Act, 1988] ,or in case of vehicle not registered under that Act, in a certificate in such form as may be prescribed, that the tax has been paid for the period specified under clause (a) or that no tax is payable , in respect of that vehicle, as the case may be.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "6",
            "title": "6. Additional declaration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "7",
            "title": "7. Liability for additional tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "8",
            "title": "8. Production of certificate of insurance.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "9",
            "title": "9. Liability to pay arrears of tax of person succeeding to the ownership, possession or control of motor vehicles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "10",
            "title": "10. Refund of tax.",
            "chapter": null,
            "content": "(a) In a case where payment of tax has been made in accordance with clause (a) of sub-section (2) of section 4, for each complete month of the period for which such tax has been paid and which is unexpired on the date on which the tax token and the certificate of registration were surrendered of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle; and\n[(b)In a case where payment of tax has been made in accordance with clause (b) of sub-section(2) of section 4, at the rate specified in Part B of Schedule I or, as the case may be, sub-clause (ii) of clause (b) of sub-section (1) of section 3] .\n(a) In a case where payment of tax has been made in accordance with clause (a) of sub-section (2) of Section 4, for each complete month of the period for which such tax has been paid, and during which the vehicle was removed from Delhi or such vehicle's registration is cancelled, of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle; and\n[(b) In a case where payment of tax has been made in accordance with a clause (b) of sub-section (2) of section 4, at the rates specified in Part B of Schedule I or, as the case may be, sub-clause (ii) of clause (b) of sub-section (1) of section 3] .",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "11",
            "title": "11. Penalty payable when tax not paid.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "12",
            "title": "12. Arrears of tax and penalty recoverable as arrears of land revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "13",
            "title": "13. Exemptions.",
            "chapter": null,
            "content": "(i) tilling, sowing, harvesting, crushing of any agricultural produce or any other similar operation carried out for the purpose of agriculture;\n(ii) transport of manure, seeds, insecticides and other like articles required for work in the land or from the market to the land; and\n(iii) transport of any agricultural produce from the land to the place of storage or from the place of storage to the market.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "14",
            "title": "14. Reduction of tax in cases of certain motor vehicles.",
            "chapter": null,
            "content": "(i) the co-operative society is solely engaged in the business of transport of goods or passengers or both from one place to another in motor vehicles;\n(ii) at least seventy-five percent of the members of the cooperative society are its employees; and\n(iii) at least fifty percent of the members of the co-operative society are not related to each other; and\n(iv) the motor vehicle is used or kept for use exclusively for the purpose of the co-operative society.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "15",
            "title": "15. Effect of payment of tax in other States with respect to motor vehicles brought into Delhi.",
            "chapter": null,
            "content": "(i) no tax under this Act shall be payable in respect of that motor vehicle; and\n(ii) that token issued in that State in respect of that motor vehicle shall be deemed to be a token issued under this Act",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "16",
            "title": "16. Appeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "17",
            "title": "17. Powers of police officers and other officers.",
            "chapter": null,
            "content": "(a) enter at any time between sunrise and sunset any 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 vehicle, has been paid.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "18",
            "title": "18. Penalty for incomplete and untrue declaration etc.",
            "chapter": null,
            "content": "(a) delivers in respect of a motor vehicle a declaration or additional declaration wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated, or\n(b) obstructs any officer in the exercise of the powers conferred by clause (a) of section 17 or fails to stop the motor vehicle when required to do so by such officer under clause (b) of that section, shall on conviction be punishable-\n(i) with fine which may extend to a sum equal to the annual tax payable in respect of such vehicle; and\n(ii) in the event of such person having been previously convicted of an offence under this section, with fine which may extend to a sum equal to twice the annual tax payable in respect of such vehicle.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "19",
            "title": "19. Other penalties.",
            "chapter": null,
            "content": "[20. Utilization of the proceeds of tax.\n(i) the Municipal Corporation of Delhi established under Section 3 of the Delhi Municipal Corporation Act,1957;\n(ii) the New Delhi Municipal Committee established under Section 11 of the Punjab Municipal, Act, 1911, as extended to Delhi, and\n(iii) the Cantonment Board, Delhi, constituted under the Cantonments Act, 1924, for the performance of their respective functions under the said Acts and the payment shall be made in such proportion as may be prescribed\"]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "21",
            "title": "21. Trial of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "22",
            "title": "22. Protection for bona fide acts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "23",
            "title": "23. Power to make rules.",
            "chapter": null,
            "content": "(a) the time within which, and the manner in which, the tax shall be paid; (b) the form of declaration and additional declaration, particulars to be stated therein and the time within which the declaration or additional declaration shall be delivered under section 4 or section 6, as the case may be:\n(c ) the form of the tax token and the manner in which the tax token shall be displayed in the motor vehicle under section 5.\n(d)The conditions subject to which refund of tax may be allowed under section 10;\n(e) the authority before which, the manner in which, the time within which and the fee on payment of which, an appeal may be filed and the manner in which such appeal shall be heard and decided under section 16;\n(f) the issue of duplicate tokens and of certified copies of the records of the taxation authority and the fee chargeable therefore;\n(g) any other matter which is to be, or may be, prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "24",
            "title": "24. Repeal.",
            "chapter": null,
            "content": "(a) the previous operation of the said Acts or anything duly done or suffered thereunder; or\n(b) any right, privilege, obligation or right conferred, accrued or incurred under any of the said Acts; or\n(c ) any penalty, forfeiture or punishment incurred in respect of any offence committed against any of the said Acts;\n(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid;\n(i) every declaration delivered under that Act in respect of any motor vehicle shall be deemed to be a declaration delivered under this Act; and\n(ii) every token issued under that Act and valid immediately before the commencement of this Act, shall continue to be valid after such commencement for the unexpired portion of the period for which it has been issued.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "184",
            "title": "25. Amendment of section 184, Act 66 of 1957.",
            "chapter": null,
            "content": "\"184. Central Government to pay proceeds of entertainment and betting taxed to corporation. - The proceeds of the entertainment and betting taxed collected in Delhi under the provisions of the U.P. Entertainment and Betting Tax Act, 1937, (U.P. Act 8 of 1937.) as extended to Delhi (which shall form part of the Consolidated Fund of India) reduced by the cost of collection as determined by the Central Government shall, if parliament by appropriation made by law in this behalf so provides, be paid to the corporation for the performance of its functions under this Act.\"\n\"184. Central Government to pay proceeds of entertainment and betting taxed to corporation.\n[Schedule I]\n( See section 3)\nPart A\nDescription of Motor Vehicles\nDescription of Motor Vehicles\nAnnual rate of tax for each Motor Vehicle\nAnnual rate of tax for each Motor Vehicle\n(1)\n(1)\n(2)\n(2)\nGroup A Motor Vehicles fitted solely with\n\t\t\t\tpneumatic tyres\nGroup A Motor Vehicles fitted solely with\n\t\t\t\tpneumatic tyres\nRupees\nRupees\nI.\nI.\nMotor vehicles (including tricycles) used for\n\t\t\t\ttransport or haulage of goods or materials the registered laden\n\t\t\t\tweight of which:-\n(a)\nDoes not exceed one tonne\nSix hundred sixty five only\n(b)\nExceeds one tonne but does not exceed two tonnes\nNine hundred forty only\n(c)\nExceeds two tonnes but does not exceed four\n\t\t\t\ttonnes\nOne thousand four hundred thirty only\n(d)\nExceeds four tonnes but does not exceed six\n\t\t\t\ttonnes\nOne thousand nine hundred fifteen only\n(e)\nExceeds six tonnes but does not exceed eight\n\t\t\t\ttonnes\nTwo thousand three hundred seventy five only\n(f)\nExceeds eight tonnes but does not exceed nine\n\t\t\t\ttonnes\nTwo thousand eight hundred sixty five only\n(g)\nExceeds nine tonnes but does not exceed ten\n\t\t\t\ttonnes\nThree thousand three hundred twenty only.\n(h)\nExceeds ten tonnes\nThe rates specified in (g) above plus four\n\t\t\t\thundred seventy for every one tone or part thereof in addition to\n\t\t\t\t10 tonnes\nII\nII\nAdditional tax payable in respect of vehicles\n\t\t\t\treferred to in item-I used for drawing trailers:-\nAdditional tax payable in respect of vehicles\n\t\t\t\treferred to in item-I used for drawing trailers:-\n(a)\nFor each trailer the registered laden weight of\n\t\t\t\twhich does not exceed two tones\nFour hundred sixty five only\n(b)\nfor each trailer the registered laden weight of\n\t\t\t\twhich exceeds two tones.\nNine hundred twenty five only\nProvided that two or more vehicles shall not be\n\t\t\t\tchargeable under this Item in respect of the same trailers:-\nIII.\nIII.\nMotor vehicles (including tricycles) plying\n\t\t\t\tfor hire and used for the transport of passengers when:-\nMotor vehicles (including tricycles) plying\n\t\t\t\tfor hire and used for the transport of passengers when:-\n(a)\nLicensed to carry not more than two (excluding\n\t\t\t\tdriver)\nThree hundred five only\n(b)\nLicensed to carry in all more than two but not\n\t\t\t\tmore four passengers (excluding driver and conductor)\nSix hundred five only\n(c)\nLicensed to carry in all more than four\n\t\t\t\tpassengers but not more than six passengers (excluding driver and\n\t\t\t\tconductor)\nOne thousand one hundred thirty only\n(d)\nLicensed to carry in all more than six\n\t\t\t\tpassengers but not more than eighteen passengers (excluding\n\t\t\t\tdriver and conductor)\nOne thousand nine hundred fifteen only\n(e)\nLicensed to carry more than eighteen passengers\n\t\t\t\t(excluding driver and conductor)\nThe rates specified in (d) above plus Two\n\t\t\t\thundred eighty for every passenger in addition to eighteen\n\t\t\t\tpassengers.\nIV\nIV\nMotor vehicles owned by Airlines\n\t\t\t\tCompanies/Corporation for carrying passengers and staff:-\nMotor vehicles owned by Airlines\n\t\t\t\tCompanies/Corporation for carrying passengers and staff:-\n(a)\nThe seating capacity of which does not exceed\n\t\t\t\tfour (excluding driver)\nSix hundred fifteen only\n(b)\nThe seating capacity which exceed four but does\n\t\t\t\tnot exceed six (excluding driver)\nOne hundred thirty only\n(c)\nThe seating capacity which exceed six but does\n\t\t\t\tnot exceed eighteen (excluding driver)\nOne thousand nine hundred fifteen only\n(d)\nThe seating capacity of which exceeds eighteen\nThe rate specified in (c) above plus Two hundred\n\t\t\t\teighty for each passenger.\n(e)\nBreak-down vans used for towing disabled\n\t\t\t\tvehicles and tower wagon used for maintenance of overhead\n\t\t\t\telectric lines.\nNine hundred forty five only\n[Part B]\nDescription of Motor Vehicle\nDescription of Motor Vehicle\nAmount\nAmount\n(1)\n(2)\nRupees\nGroup - A\nMotor Vehicles fitted solely with Pneumatic\n\t\t\t\ttyres\n1.\nTwo wheelers costing upto Rs. 25,000/-\n2% of the cost price\n2.\nTwo wheelers costing above Rs. 25,000/- and upto\n\t\t\t\tRs. 40,000/-\n4% of the cost price\n3.\nTwo wheelers costing above Rs. 40,000/- and upto\n\t\t\t\tRs. 60,000/-\n6% of the cost price\n4.\nTwo wheelers costing above Rs. 60,000/-\n8% of the cost price\n5.\nNon Transport category three wheelers\n4% of the cost price\n6.\nFour wheeled and more than four wheeled motor\n\t\t\t\tvehicles costing upto Rs. 6 lakhs\n4% of the cost price\n7.\nFour wheeled and more than four wheeled vehicles\n\t\t\t\tcosting above Rs. 6 lakhs and upto Rs. 10 lakhs.\n7% of the cost price\n8.\nFour wheeled and more than four wheeled vehicles\n\t\t\t\tcosting above Rs. 10 lakhs\n10% of the cost price\n(a) In the case of motor vehicles manufactured in India the basic manufacturing cost and excise duty plus sales tax without allowing any cash or trade discount; and\n(b) In the case of imported motor vehicles, the price shown in the Bill of Entry and shall be inclusive of customs duty, sales tax or any other levy, as may be applicable.\nAdditional tax payable in respect of\n\t\t\t\tvehicles, if such vehicles are used for drawing trailers\nAdditional tax payable in respect of\n\t\t\t\tvehicles, if such vehicles are used for drawing trailers\n(a)\nFor each trailer the registered unladen weight\n\t\t\t\tof which does not exceed one tone\nOne Thousand Eight Hundred Forty only.\n(b)\nFor each trailer the registered unladen weight\n\t\t\t\tof which exceed one tone\nThree Thousand Six Hundred Sixty Five only\nGroup B\nMotor Vehicles other than those fitted solely\n\t\t\t\twith pneumatic tyres.\nThe amount shown in Group A of this part plus\n\t\t\t\tfifty percent thereof.\n[Part C]\n[Schedule IA\nSchedule IB]\nSchedule II\n( See Section 24 (1))",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "1",
            "title": "1. The Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act 4 of 1924) as extended to Delhi.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "2",
            "title": "2. The Punjab Motor Vehicles Taxation (Amendment) Act, 1940 (Punjab Act 2 of 1940) as extended to Delhi.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "3",
            "title": "3. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1954 (6 of 1954).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "4",
            "title": "4. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1955 (2 of 1956).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "5",
            "title": "5. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1956 (10 of 1956)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 16th January, 2020 [dl202]",
        "Act Number": "(Act No. 57 of 1962)",
        "Enactment Date": "",
        "Act Year": "1962",
        "Short Title": "Delhi Motor Vehicles Taxation Act, 1962",
        "Type": "UNION_TERRITORY",
        "Location": "Delhi"
    },
    "updated_at": "2026-09-29 21:55:22"
}