The Chhattisgarh Motoryan Karadhan Adhiniyam, 1991

{
    "id": 16133,
    "slug": "the-chhattisgarh-motoryan-karadhan-adhiniyam-1991",
    "title": "The Chhattisgarh Motoryan Karadhan Adhiniyam, 1991",
    "short_title": "The Chhattisgarh Motoryan Karadhan Adhiniyam, 1991",
    "act_number": "(C.G. Act No. 25 of 1991)",
    "act_year": 1991,
    "act_type": "STATE",
    "location": "Chhattisgarh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Chhattisgarh Motoryan Karadhan Adhiniyam, 1991",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Taxation Authority\" means an officer appointed by the State Government as such for the purposes of this Act;\n(b) \"Owner\" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1988 (No. 59 of 1988), and includes :-\n(i) a person having possession or control of a motor vehicle for the lime being;\n(ii) a person responsible for the management of business of such owner; and\n(iii) in case of a transport vehicle covered by a permit the holder of permit or a person or persons, who have acquired a right of succession to the possession of the vehicle and to the permit under the Motor Vehicles Act, 1988 (No. 59 of 1988);\n[(ba) \"Private Service Vehicle\" includes a motor vehicle owned by a partnership firm, a body corporate, a company or a factory and does not include a motor vehicle used for public purposes] ;\n(c) \"Tax\" means a tax leviable under this Act;\n[(d) \"Year\" in case of a fleet owner means the financial year, and in any other cases, means a period of twelve months commencing on the first day of the month in which a motor vehicle is registered or a new registration mark is assigned to it under the Motor Vehicles Act, 1988 and a \"quarter\" means every three months commencing on the first day of the month in which a motor vehicle is registered or a new registration mark is assigned to it] ;\n(e) the words and expressions used but not defined in this Act shall have the meanings assigned to them in the Motor Vehicles Act, 1988 (No. 59 of 1988).",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of tax on Motor Vehicles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Tax payable by dealer or manufacturer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Payment of tax.",
            "chapter": null,
            "content": "(i) in case of a motor vehicle specified in the first proviso to sub-section (1) of Section 3 registered in Chhattisgarh, the total amount of tax paid prior to the commencement of this Act shall be deducted from the amount of life time tax specified in the Second Schedule;\n(ii) in case of a motor vehicle specified in first proviso to sub-section (1) of Section 3 registered in any other State and brought into the State of Chhattisgarh, an amount of tax that ought to have been paid under First Schedule had the vehicle been originally registered and used in Chhattisgarh till the date of payment of life time tax, shall be deducted from the amount of life time tax specified in the Second Schedule. The owner of such vehicle shall furnish \"No Dues Certificate\" issued by the Taxation Authority of that State :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Bar of imposition of tax by any local authority.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Grant to local authorities.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Filing of declaration and determination of tax payable.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Production of certificate of insurance before the taxation authority.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Manner of payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. General exemption from levy of tax.",
            "chapter": null,
            "content": "(i) agricultural produce grown on the land cultivated personally; or\n(ii) any material required for the purpose of agriculture, between the land cultivated personally and his place of residence, godown or any market place of such agricultural produce or such material shall be deemed to be used solely for the purposes of agriculture but any other motor vehicle used for transporting agricultural produce shall not be deemed to be used solely for the purposes of agriculture.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Grant of token.",
            "chapter": null,
            "content": "(a) grant to such person a token in such form as may be prescribed to use the motor vehicle in the State during the said period; and\n(b) record in the certificate of registration of motor vehicle that the tax has been paid or that no tax is payable, in respect of the motor vehicle for the said period :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Penalty for failure to pay tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Refund of tax.",
            "chapter": null,
            "content": "(i) the tax for any motor vehicle has been paid for any month, quarter, half year or year and the motor vehicle has not been used during the whole of that month, quarter, half year or year or a continuous part thereof not being less than one month and written intimation of such non-use has been given in the prescribed form to the Taxation Authority in the manner prescribed prior to the commencement of the period of such non-use; or\n(ii) the vehicle has been so altered as to entitle the owner to the refund of a portion of tax already paid,\n(a) permanently removed out of the State and it has been brought on the record of the Taxation Authority of any other Stale; or\n(b) destroyed or rendered permanently incapable of use and its certificate of registration has been cancelled under the Motor Vehicles Act, 1988 and such motor vehicle has not been used in the State; or\n(c) converted or used as a transport vehicle and the owner of such a motor vehicle has become liable to pay tax as applicable to such transport vehicle under sub-section (1) of Section 3.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Recovery of tax, penalty with interest.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Power of entry, seizure and detention of Motor Vehicles in case of non-payment of tax.",
            "chapter": null,
            "content": "(a) the certificate of registration;\n(b) the token in evidence of the payment of tax; and\n(c) the certificate of insurance relating to the use of the vehicle and shall keep such vehicle stationary for such time as may be required by such authority or officer to satisfy himself that the tax in respect of such motor vehicle has been paid :\n(a) sends an intimation in the form prescribed about initiation of proceedings for confiscation of vehicle to the Magistrate having jurisdiction to try the offence on account of which the seizure has been made;\n(b) issues a notice in writing to the person from whom the vehicle is seized and to the registered owner;\n(c) affords an opportunity to the persons referred to in clause (b) of making a representation within such reasonable time as may be specified in the notice against the proposed confiscation; and\n(d) gives to the officer effecting the seizure and the person or persons to whom notice has been issued under clause (b), a hearing on date to be fixed for such purpose.\n[16A. Power to produce Transport Vehicle before the Taxation Authority.\n[17. Offences, penalties and Competent Court.\n(a) submits or allows to be submitted an incorrect or incomplete declaration or additional declaration under Section 8 or fails to submit a declaration or additional declaration as required under above section, or\n(b) submits or allows to be submitted an incorrect or incomplete returns under express conditions of a permit of motor vehicle or fails to submit a return as required under the conditions of permit, or\n(c) fraudulently or intentionally or otherwise contravenes the provisions of non-use or vehicle mentioned in sub-section (1) of Section 14 or rules made thereunder, or\n(d) wilfully acts in contravention of any of the provisions of this Act or any rules made thereunder or any lawful orders passed in accordance therewith,\n[17A. Composition of offences.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "18",
            "title": "18. Officers to be public servants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "19",
            "title": "19. Bar of suit or other proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "20",
            "title": "20. Appeal.",
            "chapter": null,
            "content": "(a) aggrieved by an order made for levy of tax or for penalty imposed under Section 13; or\n(b) aggrieved by the seizure of motor vehicle made under Section 16; or\n(c) aggrieved by any order passed under this Act, may, within the prescribed time and in the prescribed manner appeal to the prescribed authority, who shall, after giving such person and the Taxation Authority an opportunity of being heard, dispose of the said appeal and the decision thereon shall be final :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20A",
            "title": "20A. Appeal against order of Confiscation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "20B",
            "title": "20B. Revision before Court of Session against order of Appellate Authority.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "20C",
            "title": "20C. Bar to jurisdiction of Court etc. under certain circumstances.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "21",
            "title": "21. Power of State Government to exempt from tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "22",
            "title": "22. Maintenance of demand and recovery register of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "23",
            "title": "23. Power to amend the Schedule.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "24",
            "title": "24. Power to make rules.",
            "chapter": null,
            "content": "[(a) the form of declaration and the time within which declaration shall be filed under sub-section (1) or (2) of Section 8 and the form in which and the lime within which the intimation of determination of tax shall be given under sub-section (3) or (4) of Section 8;]\n(b) the manner in which the payment of tax shall be made under Section 10;\n(c) the form of token which shall be granted under clause (a) of sub-section (1) of Section 12;\n(d) the authority by which and the manner in which penalty shall be imposed under sub-section (f) of Section 13;\n(e) the conditions and exceptions subject to which the interest shall be paid under sub-section (1) of Section 13;\n(f) the form and manner in which, the rates at which the conditions subject to which the refund shall be made under sub-section (1) and the rate of interest payable under sub-section (3) of Section 14;\n(g) the form in which the notice shall be served under sub-section (1) of Section 15;\n[(g-i) the form of intimation to the Magistrate under clause (a) of sub-section (7) of Section 16;]\n(h) the time within which, the manner in which and the authority to which appeal may be preferred under Section 20\n(i) the manner in which the register shall be maintained under Section 22;\n(j) any other matter which is to be or may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "25",
            "title": "25. Power to remove difficulties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "26",
            "title": "26. Repeal and Savings.",
            "chapter": null,
            "content": "First Schedule\n[ See Section 3 (1)]\nClass of Motor Vehicle\nRate of Quarterly tax for Motor Vehicles\n(1)\n(2)\nI.\nMotor Cycle;\nRs.\nThe unladen weight of which-\n(a) does not exceed 70 kilograms\n18.00\n(b) exceeds 70 kilograms whether used for drawing a trailer\n\t\t\t\t\tor not\n28.00\nII.\nMotor Car:\nThe unladen weight of which-\n(a) does not exceed 800 kgs.\n64.00\n(b) exceeds 800 kgs. but does not exceed 1600 kgs.\n94.00\n(c) exceeds 1600 kgs. but does not exceed 2400 kgs.\n112.00\n(d) exceeds 2400 kgs. but does not exceed 3200 kgs.\n132.00\n(e) exceeds 3200 kgs.\n150.00\nTax for each trailer the unladen weight of which-\n(a) does not exceed 1000 kgs.\n28.00\n(b) exceeds 1000 kgs.\n66.00\nIII. Invalid Carriage :\n9.00\nIV Public Service Vehicle :\nMotor vehicle plying for hire or reward and used for transport\n\t\t\t\tof passengers-\n[(a) Vehicle permitted to carry not more than three passengers\n\t\t\t\t(motorcycle/auto-rickshaw/3- wheeler/4-wheeler)\nRs. 50.00 per seat per quarter.\n(b) Vehicle permitted to carry more than three but not more\n\t\t\t\tthan six passengers (3-wheeler/4-wheeler)\n(i) covered with All India Tourist Permit\nRs. 200.00 per seat per quarter.\n(ii) covered with a Permit other than mentioned in (i) above\nRs. 150.00 per seat per quarter.\n(c) Vehicle permitted to carry more than six passengers &\n\t\t\t\tplying as stage carriage contract carriage on city routes or\n\t\t\t\tadjacent areas as notified by the slate government time to time-\n(i) in respect of vehicles permitted to ply as express service\nRs. 125.00 per Seat per quarter.\n(ii) in respect of vehicles permitted to ply as ordinary\n\t\t\t\tservice\nRs. 100.00 per seat per quarter.]\n[(d) vehicles permitted to carry more than six passengers\n\t\t\t\tplying as stage carriage on routes other than city routes-\n(1) in respect of vehicles permitted to ply as air-conditioned\n\t\t\t\tor deluxe or express service for every passenger which the\n\t\t\t\tvehicle is permitted to carry and where the total distance\n\t\t\t\tpermitted to be covered by the service in a day-\n(i) docs not exceed 100 kms.,\n(a) for air-conditioned/deluxe service.\nRs. 250.00 per seal per month.\n(b) for express service.\nRs. 200.00 per seal per month.]\n(ii) thereafter for each 10 kms. or part thereof-\n(a) for air-conditioned/deluxe service.\nRs. 20.00 per seat per month.\n(b) for express service.\nRs. 15.00 per scat per month.\n(2) in respect of vehicles permitted to ply as ordinary\n\t\t\t\tservice for every passenger which the vehicle is permitted to\n\t\t\t\tcarry and where the total distance permitted to be covered by a\n\t\t\t\tvehicle in a day-\n(i) does not exceed 100 kms.\nRs. 160.00 per scat per month.\n(ii) thereafter for each 10 kms.\nRs. 10.00 per seat per month.]\n(3) in respect of vehicles of other Stale permitted to ply as\n\t\t\t\tair-conditioned/deluxe or express service for every passenger\n\t\t\t\twhich the vehicle is permitted to carry and where the permit is\n\t\t\t\tcountersigned-\n(i) under a reciprocal agreement-\n(a) for air-conditioned/deluxe service.\nRs. 20.00 for each 10 kms. or part thereof per seat per\n\t\t\t\tmonth.\n(b) for express service.\nRs. 15.00 for each 10 kms. or part thereof per seat per\n\t\t\t\tmonth.\n[(ii) without a reciprocal agreement-\n(a) for air-conditioned/deluxe service.\nRs. 40.00 per seat per month plus Rs. 20.00 for each 10 kms.\n\t\t\t\tor part thereof per seat per month.\n(b) for express service.\nRs. 40.00 per seat per month plus Rs. 15.00 for each 10 kms.\n\t\t\t\tor part thereof per seat per month.]\n(4) in respect of vehicle of other State permitted to ply as\n\t\t\t\tordinary service for every passenger which the vehicle is\n\t\t\t\tpermitted to carry and where the permit is countersigned-\n(i) under a reciprocal agreement\nRs. 10.00 for each 10 kms. or part thereof per seat per\n\t\t\t\tmonth.\n[(ii) without a reciprocal agreement\nRs. 40.00 per seat per month plus Rs. 10.00 for each 10 kms.\n\t\t\t\tor part thereof per seat per month.]\n(e) Vehicle permitted to carry more than six passengers and\n\t\t\t\tkept as-\n(1) Reserve Stage Carriage-\n(i) for Ordinary Bus Rs. 160.00 per seat per Month.\n(ii) for Express Bus\nRs. 180.00 per seat per Month.\n(iii) for Air Conditioned/Deluxe Bus\nRs. 230.00 per seat per seat\n(2) Omni bus (used) as Transport vehicle/passenger transport\n\t\t\t\tvehicle-\n(i) for Ordinary Bus\nRs. 160.00 per seat per Month.\n(ii) for Express Bus\nRs. 180.00 per seat per Month.\n(iii) for Air Conditioned/Deluxe Bus\nRs. 230.00 per seat per Month.\n(f) Contract carriage-\n[(1) Vehicle permitted to carry more than six passengers and\n\t\t\t\tplying as contract carriage covered by all India tourist permit\n\t\t\t\tissued by Chhattisgarh State under sub-section (9) of Section 88\n\t\t\t\tof the Motor Vehicles Act, 1988 for each seal (other than the\n\t\t\t\tdriver) which the vehicle is permitted to carry-\n(a) Tourist vehicle other than Maxi cab-\n(i) having seating arrangements under sub-rule (10) of Rule\n\t\t\t\t128 of the Central Motor Vehicle Rules, 1989. with-\n(a) seating layout two and two\nRs. 800.00 per seat per month.\n(b) seating layout two and one\nRs. 950.00 per seat per month.\n(c) seating layout one and one\nRs. 1250.00 per seat per month.\n(ii) for air-conditioned tourist bus (with any permitted\n\t\t\t\tseating layout)\nRs. 950.00 per seat per month.\n(b) Tourist vehicle Maxi cab-\nRs. 125.00 per scat per month.]\n[(2) vehicle permitted to carry more than six passengers and\n\t\t\t\tplying within the State as Contract Carriage for each seat\n\t\t\t\t(excluding the driver) which the vehicle is permitted to carry-\n(i) for maxicab vehicle having seating capacity exceeding 6\n\t\t\t\tand upto 12 (excluding driver)-\n[Rs. 300.00 per seat per quarter.]\n(ii) for vehicle having more than 12 seats (excluding driver)-\n(a) for ordinary bus\nRs. 500.00 per seat per month.\n(b) for Air Conditioned Bus/Deluxe Bus.\nRs. 600.00 per seat per month.\n[(3) Vehicle permitted to carry more than six passengers &\n\t\t\t\tplying as contract carriage covered by All India Tourist Permit\n\t\t\t\tissued by other state under sub-section (9) of Section 88 of the\n\t\t\t\tMotor Vehicles Act, 1988 for each seat (excluding driver) which\n\t\t\t\tthe vehicle is permitted to carry'-\n(a) In respect of tourist vehicle\nRs. 900.00 per seat per month.\n(b) In respect of tourist vehicle plying on casual basis other\n\t\t\t\tthan regular basis and remains in the stale not more than six\n\t\t\t\tdays in a month\nRs. 120.00 per seat per three days.]\n(4) vehicle permitted to carry more than six passengers and\n\t\t\t\tplying as contract carriage on special permit granted under\n\t\t\t\tsub-section (8) of Section 88 of the Motor Vehicles Act, 1988 by\n\t\t\t\tthe other State for each seal (other than the driver) which the\n\t\t\t\tvehicle is permitted to carry-\n(i) upto 7 days-\n(a) for ordinary bus\nRs. 150.00 per seat.\n(b) for air conditioned/deluxe bus\nRs. 200.00 per seat.\n(ii) exceeding 7 days and upto 30 days-\n(a) for ordinary bus\nRs. 400.00 per seat.\n(b) for air conditioned/deluxe bus\nRs. 600.00 per seat.\n(5) Vehicles permitted to carry more than six passengers and\n\t\t\t\tplying as contract carriage on special permit granted under\n\t\t\t\tsub-section (8) of Section 88 of the Motor Vehicles Act, 1988 by\n\t\t\t\tChhattisgarh Slate, for each seat (other than the driver) which\n\t\t\t\tthe vehicle is permitted to carry.\n[50 paise] for ordinary bus and (one rupee) for deluxe/air\n\t\t\t\tconditioned bus per seat per 10 kms. or part thereof for the\n\t\t\t\tentire distance lo be covered in accordance with the conditions\n\t\t\t\tof the permit, in addition to tax paid under clause (c), (d), (c)\n\t\t\t\tor (1) (2), as the case may be.\n[(6) Vehicles permilled to carry more than six passengers and\n\t\t\t\tplying as contract carriage on temporary permit granted under\n\t\t\t\tclause (a) of sub-section (1) of Section 87 of the Motor Vehicles\n\t\t\t\tAct, 1988 for each seat (other than the driver) which the vehicle\n\t\t\t\tis permitted to carry\n50 paise for ordinary bus and one rupee for deluxe/air\n\t\t\t\tconditioned bus per seat per 10 kms. or port thereof for the\n\t\t\t\tentire distance to be covered in accordance with the conditions\n\t\t\t\tof the permit, in addition to tax paid under clause (c), (d), (e)\n\t\t\t\tor (1) (2) as the case may be.]\n[(7) Vehicles permitted to carry more than six passengers and\n\t\t\t\tplying as contract carriage on a temporary permit granted under\n\t\t\t\tclause (a) of sub-section (1) of Section 87 of the Motor Vehicles\n\t\t\t\tAct, 1988 by the other Stale for each seat (excluding driver)\n\t\t\t\twhich the vehicle is permitted to carry-\n[(i) for ordinary bus\nRs. 14.00 per seat per day.\n(ii) for Air Conditioned/Deluxe bus\nRs. 20.00 per scat per day.]\n[(g) Motor vehicles plying without permit/authorisation :-]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "1",
            "title": "1. Vehicle other than Tourist Vehicle or Deluxe bus-",
            "chapter": null,
            "content": "(a) Vehicle permitted to carry exceeding 3 but not exceeding 6\n\t\t\t\tpassengers (excluding driver).\nRs. 125/- per seat per month in accordance with entire\n\t\t\t\tregistered seating capacity.\n(b) Vehicle permitted to carry exceeding 6 but not exceeding\n\t\t\t\t12 passengers (excluding driver).\nRs. 250/- per seat per month in accordance with entire\n\t\t\t\tregistered seating capacity.\n(c) Vehicle permitted to carry exceeding 12 but not exceeding\n\t\t\t\t29 passengers (excluding driver).\nRs. 600/- per scat per month in accordance with entire\n\t\t\t\tregistered seating capacity.\n(d) Vehicle permitted to carry exceeding 29 passengers\n\t\t\t\t(excluding driver).\nRs. 1000/-per seal per month in accordance with entire\n\t\t\t\tregistered seating capacity.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "2",
            "title": "2. Tourist Vehicle/Deluxe bus-",
            "chapter": null,
            "content": "(a) Tourist vehicle motor cab\nRs. 150/-per seat per month\n(b) Tourist vehicle maxi cab\nRs. 300/- per seat per month\n(c) Tourist vehicle/Deluxe bus other than motor cab and maxi\n cab having:-\n(i) scaling layout two and two\nRs. 1600/- per seal per month.\n(ii) Seating layout two and one or\nRs. 1900/-per seal per air-conditioned bus of any layout\n month.\n(iii) seating layout one and one\nRs. 2500/- per seat per month.]\n[(g-1) Vehicle permitted to operate as sleeper coach/semi-sleeper coach, the rate of tax on such vehicle shall be as under-\n(i) Deluxe sleeper coach/Deluxe semi-sleeper coach\ntax shall be charged, which is fixed for Deluxe services/Express\n services in the respective category, as the case may be, in clause (d), (e) \n (f) and (g) above.\n(ii) Sleeper coach/Sleeper coach, other than the coach\n mentioned in (i) above.\ntax shall be charged, which is fixed for ordinary services\n in the respective category, as the case may be, in clause (d), (e) \n (f) and (g) above.]\n[(h) Un-authorized installation of seats and/or berths in a public \n services vehicle other than motor-cab or maxi-cab for carrying \n passengers for hire or reward-\n(a) Public service vehicle with unauthorized seats.\nRs. 3,000 (Rs. Three Thousand) per unauthorized seat per month.\n(b) Public service vehicle with unauthorized berths.\nRs. 6,000 (Rs. Six Thousand) per unauthorized berth per month.\nProvided that where a public service vehicle is found with \n unauthorized seats or/and unauthorized berth (s), the tax shall be calculated \n on each such occasion for the period from the date of issue of current \n certificate of fitness:\nProvided further that where the owner of a public service \n vehicle is penalized twice for the offence under clause (h), on committing\n such offence for third time, the vehicle shall be detained by the Taxation \n Authority/Prescribed Authority concerned and kept in safe custody at a nearest \n Police Station/Police Line or Transport Checkpost and the Taxation Authority or \n Prescribed Authority shall forward such case within twenty four hours to the \n Registering Authority for the suspension of Registration Certificate \n under Section 53 of the Motor Vehicles Act, 1988 (No. 59 of 1988), for \n appropriate action.]\nExplanation (1). -The number of Passengers which a vehicle is\n permitted to carry shall not include the driver and conductor of\n such vehicle and shall-\n(i) in the case of a motor vehicle in respect of which a\n permit is granted under the Motor Vehicles Act, 1988 be the\n number of passengers which the motor vehicle is authorised by the\n permit, and\n(ii) in the case of a motor vehicle plying for hire or reward\n without permit granted under the Motor Vehicles Act, 1988 be the\n maximum number of persons or passengers which the motor vehicle\n may be permitted to carry, if a permit was granted under the\n aforesaid Act :\nProvided that in the case of a motor cab or motor-car misused\n as a stage carriage be the number of persons or passengers\n actually carried at the time of such misuse.\nExplanation (2). -For the purpose of item c (i) and d (i). an\n express service’ shall mean a service which is permitted to\n ply by the Transport Authority.\nExplanation (3). -The distance permitted to be covered by a\n vehicle in a day in respect of which a permit is granted under\n the Motor Vehicles Act, 1988 be the distance authorised to be\n covered '[according to the permit in Chhattisgarh].\nExplanation (4). -Where in pursuance of any agreement between\n the government of Chhattisgarh and the Government of any State,\n lax in respect of any stage carriage, plying on a route partly in\n the Stale of Chhattisgarh and partly in other State is payable to\n the Government of Chhattisgarh only, the tax in respect of such a\n vehicle shall be calculated on the total distance covered by the\n stage carriage on such route in the state of Chhattisgarh.\nExplanation (5). -Where a conductor is exempted to be carried\n in a stage carrier for the words \"driver and conductor\"\n occurring in explanation (1), shall be construed as driver only.\n[Explanation (6). - For the purpose of clause (e), the number of\n reserved stage carriages/spare buses of a holder of service of\n stage carriages permit shall be the difference between the total\n number of vehicles owned and the total number of vehicles\n required as per the conditions of permit held by him.\nExplanation (7). - The words \"plying without permit\"\n in clause (g) shall include plying of a public service vehicle on\n an authorised route or making a trip not authorised by a permit\n granted under Motor Vehicles Act, 1988 but shall not include the\n plying of a public service vehicle under circumstances laid down\n in [x x x] sub-section (3) of Section 66 of the Motor Vehicles\n Act, 1988.\nExplanation (8). - The tax leviable under clause (g) shall be\n paid-\n(i) Whether the owner of such motor vehicle is prosecuted or\n not, and\n(ii) Whether the criminal proceeding have been concluded or\n not, where a challan for plying the motor vehicle without permit\n or on an unauthorised route or for making an unauthorised trip is\n filed.\n[Explanation (9). - Seat in respect of a public \n service vehicle means a seat according to the specifications permitted \n for the classification of such registered vehicle and each berth permitted in \n such vehicle shall be regarded equal to two seats for the calculation of tax \n under this Schedule.]\n[Explanation (10). - For the purpose of \n calculation of tax of any public service vehicle under this Act, the physical \n verification of seats, seating layout, sleeper berths, installation of operational \n Air-condition unit or ascertaining class of public service vehicle i.e. \n Ordinary, Express, Tourist Vehicle, Sleeper Coach, Semi-Sleeper Coach and \n Goods Vehicle or any vital information necessary for calculation of tax, shall \n be done by the Taxation Authority under this Act and under Motor Vehicles Act, \n 1988 and shall be entered in the office record, certificate or registration, \n tax certificate and tax token and it shall be verified from time to time by the \n Taxation Authority or officers authorized by the State Government in this behalf \n under Section 16 of this Act.]\nV. Goods Carriage:\n[(a) Goods Carriage, whose Gross Vehicle weight in above 3,500 Kgs.-\nFor each 500 Kgs of the gross weight or part thereof.\nRs. 85/- per quarter]\n(b) In respect of goods carriages covered by the National\n Permit granted under sub-section (12) of Section 88 of the Motor\n Vehicles Act, 1988 by the other State the Tax shall be [Rs.\n 5000] per vehicle per year.\n(c) In respect of goods carriages belonging to other Slates,\n plying on the strength of permit issued by the other State and\n countersigned by the State of Chhattisgarh the lax shall be paid\n at the rale of [eighty live percent], specified in sub-clause\n (a) of clause V.\n(d) In respect of goods carriage of other State plying in the\n Slate of Chhattisgarh under temporary permit for a period not\n exceeding one month the rate of tax shall be 1/3 of the tax\n payable for a quarter as specified in sub-clause (a) of clause V.\n[VI. Omni Bus [For Private Use]\nFor every seal of the motor vehicle with seating capacity of\n more than six (excluding driver) and used for transport of\n passengers, the registered seating capacity of which is-\n(a) upto 12 (excluding driver)\nRs. 100.00 per seat per quarter.\n(b) more than 12 seats (excluding driver)\nRs. 350.00 per seat per quarter.\n[VII. Private Service Vehicles\nPrivate service vehicle with a seating capacity of more than\n six persons excluding the driver and ordinarily used by or on\n behalf of the owner of such vehicle for the purpose of carrying\n persons for or in connection with his trade or business otherwise\n than for hire or reward.\n[(i) Where the Rs. 450/- per vehicle is seat per registered in\n the quarter, name of owner. (ii) Where the Rs. 600/- per\n vehicle is seat per acquired by the quarter.] owner on hire under\n a lease agreement.\nVIII. Educational Institution Bus\nEducational Institution Bus with a seating capacity of more\n than six persons excluding the driver. Ordinarily used by or on\n behalf of a college, school or other educational institution and\n used solely for the purpose of transporting students and staff of\n the educational institution in connection with any of its\n activities.\n[60.00 per seat] .\n[VIIIA. Harvester, [***] and Machine\n[VIIIA. Harvester, [***] and Machine\nThe unladen weight of which :-\n(i) does not exceed 1000 kgs.\nRs. 200.00 per quarter\n(ii) and thereafter for each additional 1000 kgs. or part\n thereof\nRs. 300.00 per quarter]\n[IX. All other motor vehicles not included in any of the class\n of vehicles specified in this schedule-\nThe unlander weight of which :-\n(i) Does not exceed 1000 kgs.\nRs. 175.00 per quarter\n(ii) Exceeds 1000 kgs. but does not exceed 2000 kgs.\nRs. 225.00 per quarter\n(iii) Exceeds 2000 kgs. but does\n not exceed 3000 kgs.\nRs. 325.00 per quarter\n(iv) Exceeds 3000 kgs. but does not exceed 4000 kgs.\nRs. 425.00 per quarter\n(v) Exceeds 4000 kgs. hut does not\n exceed 5000 kgs.\nRs. 575.00 per quarter\n(vi) Exceeds 5000 kgs. but docs not\n exceed 6000 kgs.\nRs. 750.00 per quarter\n(vii) Exceeds 6000 kgs. but does\n not exceed 7000 kgs.\nRs. 975.00 per quarter\n(viii) And thereafter for each\n additional 1000 kgs. or part thereof.\nRs. 300.00 per quarter\n(ix) Tax tor each trailer per\n quarter.\nRs. 100.00 per quarter\nNote. - (1) The rate of tax specified in this schedule are applicable to motor vehicles of respective class fitted with pneumatic tyres.\nNote.\n(2) The rate of tax in respect of a motor vehicles fitted with non-pneumatic lyres shall be one and half times the rates specified for a similar class of vehicle fitted with pneumatic tyres.]\n[First Schedule-A]\n[See fourth proviso to Section 5 (1)]\nS. No.\nS. No.\nClass of Motor Vehicle\nClass of Motor Vehicle\nPeriod of Tax payment\nPeriod of Tax payment\nRate of rebate on the Tax leviable\nRate of rebate on the Tax leviable\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n(4)\n(4)\n1.\nGoods Vehicle\n(a) For Two Quarters\n2%\n(b) For Three Quarters\n3%\n(c) For Four Quarters\n4%\n2.\nStage Carriage\nFor Three Months\n4%\n3.\nContract Carriage\nFor Three Months\n4%\n[Second Schedule]\n[ See first proviso to sub-section (1) of Section 3]\n[Part-I]\nDescription of Motor Vehicles\nRate of life time tax\n(1)\n(2)\n[1.\nMotorcycles with or without attachment of any unladen weight\n5% of the cost of vehicle.]\n[2.\nMotor cars of any inladen weight -\n(a) Cost of which does not exceed rupees five lacs.\n6% of the cost of vehicle.\n(b) Cost of which exceeds rupees five lacs.\n7% of the cost of vehicle.]\n3.\nInvalid Carriage\nRs. 360/-\n4.\nAuto-rickshaw (Public Service Vehicle) plying for hire and\n reward permitted to carry not more than six passengers.\n(a) Vehicle purchased after taking loans under various\n schemes and conditions as decided by the State Government by its\n notification, from time to time and owned by any person\n belonging lo scheduled castes, scheduled tribes, other backward\n classes and minority community.\n2% of the cost of vehicle.\n(b) Vehicle purchased and owned by the person other than the\n person mentioned in (a) above.\n5% of the cost of vehicle.\n[5.\nOmni bus registered for private use having seating capacity\n exceeding 6 and up to 12 (excluding driver).\n7% of the cost of vehicle.]\n[6.\nGoods carriage not more than 3,500 kgs. Gross Vehicle\n weight, the cost of which -\n(a) does not exceed Rs. 2.5 lacs\n12% of the cost of vehicle\n(b) exceeds Rs. 2.5 lacs\n10% of the cost of vehicle]\n[7.\nMotor-cab or Maxi-cab other than auto-rickshaw three wheeler.\n7% of the cost of vehicle.]\n[8.\nCrane and Mechanical excavator vehicle (with a shovel at the front\n and a digging arm at the rear or otherwise installed working\n machinery) popularly known as JCB or excavator made by other Manufactures.\n7% of the cost of vehicle]\n[Part II]\nCost fixed in Rupees for the old Motor Vehicles according to age reckoned from the date of the first registration\nCost fixed in Rupees for the old Motor Vehicles according to age reckoned from the date of the first registration\nS. No.\nClass of Motor Vehicle\nAge not more than 5 years\nMore than 5 but not more than 15 years\nMore than 15 years\n(1)\n(2)\n(3)\n(4)\n(5)\n1.\n1.\nMotor Cycle -\nMotor Cycle -\n1. the unladen weight of which\n(a) does not exceed 70 kgs.\ncurrent cost of vehicle\n8,000\n6,000\n(b) exceed 70 kgs.\n(i) up to 200 cc\ncurrent cost of vehicle\n15,000\n8,000\n(ii) more than 200 cc but not more than 325 cc\ncurrent cost of vehicle\n20,000\n10,000\n(iii) more than 325 cc\ncurrent cost of vehicle\n30,000\n15,000\n2.\n2.\nMotor Car- unladen weight of which: -\nMotor Car-\n(a) docs not exceed 800 kgs.\ncurrent cost of vehicle\n1,00,000\n50,000\n(b) exceeds 800 kgs. but does not exceed 2,000 kgs.\ncurrent cost of vehicle\n1,50,000\n1,00,000\n(c) exceeds 2,000 kgs.\ncurrent cost of vehicle\n6,00,000\n3,00,000\n3.\n3.\nAuto-rickshaw (Public Service Vehicle) -\nAuto-rickshaw (Public Service Vehicle) -\n(a) does not exceed 3 seals excluding driver\ncurrent cost of vehicle\n30,000\n15,000\n(b) exceeds 3 seats\ncurrent cost of vehicle\n60,000\n20,000\n4.\n4.\nOmni bus registered for private use having seating\n capacity exceeding 6 and up to 12 (excluding driver): -\nOmni bus registered for private use having seating\n capacity exceeding 6 and up to 12 (excluding driver): -\n(a) cost of which at the time of first registration-\n(i) does not exceed Rs. 2.5 lacs.\ncurrent cost of vehicle\n1,25,000\n60,000\n(ii) exceeds 2.5 lacs but does not exceed Rs. 4.0 lacs.\ncurrent cost of vehicle\n1,62,500\n80,000\n(iii) exceeds 4.0 lacs but does not exceed Rs. 5.5 lacs.\ncurrent cost of vehicle\n2,37,500\n1,10,000\n(iv) exceeds Rs. 5.5 lacs but does not exceed Rs. 8.0 lacs.\ncurrent cost of vehicle\n3,12,500\n1,50,000\n(v) exceeds Rs. 8.0 lacs.\ncurrent cost of vehicle\n4,50,000\n2,25,000\n5.\n5.\nGoods carriage which does not exceed 3,500 kgs. in gross\n vehicle weight -\nGoods carriage which does not exceed 3,500 kgs. in gross\n vehicle weight -\n(a) cost of which at the time of first registration -\n(i) does not exceed Rs. 1.0 lacs.\ncurrent cost of vehicle\n50,000\n25,000\n(ii) exceeds Rs. 1.0 lacs but does not exceed Rs. 2.0 lacs.\ncurrent cost of vehicle\n75,000\n35,000\n(iii) exceeds Rs. 2.0 lacs but does not exceed Rs. 3.0 lacs.\ncurrent cost of vehicle\n1,25,000\n60,000\n(iv) exceeds Rs. 3.0 lacs but does not exceed Rs. 4.0 lacs.\ncurrent cost of vehicle\n1,75,000\n75,000\n(v) exceeds Rs. 4.0 lacs.\ncurrent cost of vehicle\n2,50,000\n1,25,000\nNote - (i) Where the cost mentioned in column (4) and (5) in Part-II above is more than the current cost of a motor vehicle, the Taxation Authority shall take the current cost of such motor vehicle for the purpose of calculation of tax of this part.\nNote\n(ii) Where a particular make and model of vehicle is out of manufacture and current cost is not possible to arrive at, last cost available at the discontinuation of manufacture of such make and model of vehicle shall be taken for the purposes of column 3 as current cost and the owner shall produce the proof to the satisfaction of the Taxation Authority\n(iii) Where the owner of a motor vehicle is unable to. produce satisfactory proof as per note (ii) above, the current cost of such motor vehicle shall be reckoned at the rate of 25% more than the rate mentioned in column 4 of such category of motor vehicles in Part-II above.]\n[Third Schedule]\n[ See Section 4|\nNo.\nNo.\nDescription of Vehicles\nDescription of Vehicles\nAnnual tax for every vehicle in possession of\n a manufacturer or dealer\nAnnual tax for every vehicle in possession of\n a manufacturer or dealer\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n1.\nMopeds & Motorized cycles (engine capacity\n not exceeding 50 cc)\nRs. 20.00\n2.\nMotor-Cycle other than mopeds & motorized\n cycles.\nRs. 30.00\n3.\nThree wheelers vehicles\nRs. 100.00\n4.\nLight motor vehicles including chassis.\nRs. 600.00\n5.\nMedium Passenger vehicles including chassis\nRs. 700.00\n6.\nMedium Goods vehicles including chassis\nRs. 700.00\n7.\nHeavy Passenger vehicles including chassis\nRs. 1250.00\n8.\nHeavy Goods vehicles including chassis\nRs. 1250.00\n9.\nAny other motor vehicles of a specified\n description\nRs. 1000.00",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 2nd November, 2019 [cg037]",
        "Act Number": "(C.G. Act No. 25 of 1991)",
        "Enactment Date": "",
        "Act Year": "1991",
        "Short Title": "The Chhattisgarh Motoryan Karadhan Adhiniyam, 1991",
        "Type": "STATE",
        "Location": "Chhattisgarh"
    },
    "updated_at": "2026-09-29 21:55:19"
}