GROUP A.-Motor vehicles fitted solely with pneumatic tyres
PART 1. Motor cycles, tricycles (including motor scooters and cycles with attachment for propelling the same by mechanised power)
Rate of refund per quarter or part thereof based on age from first registration (1 year or less to more than 8 years but not more than 9 years): Rs. 5.00 for Motor cycles/scooters, Rs. 2.50 for Scooterettes/autocycles, Rs. 6.00 for Tricycles, Rs. 1.75 for trailers.
More than 9 years: Nil
PART II.-Motor vehicles (adapted and used for invalids) the registered unladen weight of which does not exceed three hundred kilograms
Rate of refund per quarter for age 1 year or less up to 9 years: Rs. 1.25. More than 9 years: Nil
PART III.-Motor vehicles other than those liable to tax under Part I or Part II
Rate of refund per quarter when registered unladen weight does not exceed 1000 kgs (Rs. 15.50), 1000-1500 kgs (Rs. 18.75), 1500-2000 kgs (Rs. 20.00), exceeds 2000 kgs (Rs. 28.75 per 1000 kgs addl). More than 9 years: Nil
PART IV. Additional tax payable in respect of vehicles referred to in Part III if such vehicles are used for drawing trailers
Refund per quarter: Not exceed 1 tonne (Rs. 7.50), exceeds 1 tonne (Rs. 15.00). More than 9 years: Nil
GROUP B. Motor vehicles other than those fitted solely with pneumatic tyres
The rate shown in Group A plus fifty per cent. thereof.
Explanation. In this Schedule "quarter" means a period of three months commencing on the first day of the month following the month in which the intimation of non-use of the vehicle on which the lumpsum tax has been levied and collected is given by the owner to the taxation authority.
Section 85 • THE DELHI MOTOR VEHICLES TAXATION ACT, 1962
Schedule - SCHEDULE IA
delhi-motor-vehicles-taxation-act-1962-100-sec-85.json
•
Section 85
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"act_title": "THE DELHI MOTOR VEHICLES TAXATION ACT, 1962",
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"section": {
"number": "85",
"title": "Schedule - SCHEDULE IA",
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"content": "GROUP A.-Motor vehicles fitted solely with pneumatic tyres\nPART 1. Motor cycles, tricycles (including motor scooters and cycles with attachment for propelling the same by mechanised power)\nRate of refund per quarter or part thereof based on age from first registration (1 year or less to more than 8 years but not more than 9 years): Rs. 5.00 for Motor cycles/scooters, Rs. 2.50 for Scooterettes/autocycles, Rs. 6.00 for Tricycles, Rs. 1.75 for trailers.\nMore than 9 years: Nil\n\nPART II.-Motor vehicles (adapted and used for invalids) the registered unladen weight of which does not exceed three hundred kilograms\nRate of refund per quarter for age 1 year or less up to 9 years: Rs. 1.25. More than 9 years: Nil\n\nPART III.-Motor vehicles other than those liable to tax under Part I or Part II\nRate of refund per quarter when registered unladen weight does not exceed 1000 kgs (Rs. 15.50), 1000-1500 kgs (Rs. 18.75), 1500-2000 kgs (Rs. 20.00), exceeds 2000 kgs (Rs. 28.75 per 1000 kgs addl). More than 9 years: Nil\n\nPART IV. Additional tax payable in respect of vehicles referred to in Part III if such vehicles are used for drawing trailers\nRefund per quarter: Not exceed 1 tonne (Rs. 7.50), exceeds 1 tonne (Rs. 15.00). More than 9 years: Nil\n\nGROUP B. Motor vehicles other than those fitted solely with pneumatic tyres\nThe rate shown in Group A plus fifty per cent. thereof.\nExplanation. In this Schedule \"quarter\" means a period of three months commencing on the first day of the month following the month in which the intimation of non-use of the vehicle on which the lumpsum tax has been levied and collected is given by the owner to the taxation authority.",
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