The Chhattisgarh Motoryan Karadhan Rules, 1991

{
    "id": 16134,
    "slug": "the-chhattisgarh-motoryan-karadhan-rules-1991",
    "title": "The Chhattisgarh Motoryan Karadhan Rules, 1991",
    "short_title": "The Chhattisgarh Motoryan Karadhan Rules, 1991",
    "act_number": "Published vide Notification No. F. 8-3-91-8, dated",
    "act_year": 1991,
    "act_type": "STATE",
    "location": "Chhattisgarh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Chhattisgarh Motoryan Karadhan Rules, 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) \"Act\" means the Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 (No, 25 of 1991);\n(b) \"alteration in a motor vehicle\" means and includes any change in the particulars of' the certificate of registration or the permit by which the motor vehicle is covered;\n(c) \"Fleet owner\" means an owner holding a permit or permits for one hundred or more stage carriages or contract carriages, or both together;\n(d) \"Form\" means a form appended lo these rules;\n(e) \"Month\" means a month reckoned according lo the British Calendar;\n(f) \"Token\" means token issued under sub-section (10) of Section 12 of the Act;\n(g) the expression \"a motor vehicle brought into the State for temporary use\" means a motor vehicle brought from another State or Union Territory for being used or kept for use in Chhattisgarh for a period not exceeding three months;\n(h) \"Transport Check-post\" means a barrier established under Section 4 of the Chhattisgarh Motor Parivahan Yano Par Pathkar Ka Udgrahan Adhiniyam, 1985;\n(i) words and expressions used but not defined in these rules shall have the meaning assigned to them in the Act, and in the Motor Vehicles Act, 1988 (No. 59 of 1988) and rules made thereunder.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Jurisdiction of Taxation Authority.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Entries of tax payable.",
            "chapter": null,
            "content": "[5. Filing of declaration.\n(i) in Form-A' for a vehicle other than a transport vehicle.\n(ii) in Form-'B' for a transport vehicle other than a vehicle covered by service of stage carriages permit;\n(iii) in Form-'B-1' for a transport vehicle covered by service of stage carriages permit; and\n(iv) in Form-'C' by a manufacturer or dealer in motor vehicles;\n(i) if the lax is payable for the life time of a vehicle, on or before the last dale fixed or the payment of life time lax;\n(ii) if the tax is payable for a quarter not later than Fifteen days alter the commencement of the quarter;\n(iii) if the tax is payable for a month not later than ten days after the commencement of the month;\n(iv) if the tax is payable for a period less than a quarter or a month, on or before the date on which the tax becomes due :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "6",
            "title": "6. Filing of declaration when motor vehicle is altered.",
            "chapter": null,
            "content": "(i) in Form-E for a vehicle other than a vehicle covered by a service of stage carriages permit, and\n(ii) in Form-E-1 in respect of a vehicle covered by a service of stage carriages permit, on the dale on which the vehicle is altered and shall contain particulars stated therein.]\n[6A. Determination of tax payable.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "7",
            "title": "7. Manner of payment of tax etc.",
            "chapter": null,
            "content": "(a) if the lax is payable for a quarter, not later than fifteen days after the commencement of the quarter;\n(b) if the tax is payable for a month, not later than ten days after the commencement of the month; and\n(c) if the tax is payable for a period less than a quarter or a month, [or for the lifetime of the vehicle] as the case may be, on or before the date on which the tax becomes due :\n(a) by a crossed bank draft drawn on Substituted by [any scheduled Bank] at the place where the Taxation Authority is located;\n(b) by crediting in the treasury or sub-treasury located within the jurisdiction of the Taxation Authority through treasury challan :\n(a) in Form 'F', if the payment is in respect of life time tax;\n(b) in Form 'G' in other cases;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "8",
            "title": "8. Manner of payment of tax in respect of motor vehicles of other State.",
            "chapter": null,
            "content": "(i) in the case of a Transport Vehicle the lax shall be paid to the Taxation Authority by the owner of such vehicle :-\n(a) at the time of making an application for countersignature of the permit in the State, or\n(b) at the time of making an application for grant of a temporary permit to the Transport Authority of other State, as the ease may be.\n(ii) In the ease of a vehicle other than a transport vehicle the tax shall be paid to the Taxation Authority or the Officer-in-charge of the Transport Check-post by the owner of the motor vehicle at the time of arrival of the motor vehicle in the State :\n(iii) The owner of a motor vehicle brought into the State for temporary use which is liable to pay tax shall file a declaration in Form-'H' to the Taxation Authority or the Officer-in-charge of the Transport Check-post at the time of payment of tax on arrival into the state.\n(iv) Where tax is paid by the owner of such motor vehicle, a receipt in Form 'G' shall be granted by the Taxation Authority or such Officer-in-charge, as the case may be.\n[8A. Piling of declaration, determination and payment of tax by a fleet owner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "9",
            "title": "9. Token.",
            "chapter": null,
            "content": "(ii) If the original token has become defaced or illegible it shall be returned with the application for the issue of a duplicate token.\n(iii) If the Taxation Authority is satisfied that the original token issued by it is lost, destroyed, defaced or hits become illegible, it shall issue a duplicate token on payment of a fee of rupees five.\n(iv) The duplicate token shall be exhibited as provided in sub-rule (2) of this rule.\n(v) If the original token which was reported lo have been lost is found alter the duplicate has been issued, the owner of the vehicle shall surrender it to the Taxation Authority.\n(vi) The fee for issue of duplicate certificate of tax in respect of public service vehicle under sub-items (d), (e) and (I) of item IV of the First Schedule shall be rupees ten.\n[9A. Issue of Special Token.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "10",
            "title": "10. Imposition and payment of penalty etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "11",
            "title": "11. Procedure for intimation of non-use of motor vehicle.",
            "chapter": null,
            "content": "(i) the certificate of registration;\n(ii) the tax token;\n(iii) the certificate of tax, if any;\n(iv) the certificate of fitness;\n(v) the insurance certificate; and\n(vi) the permit of the vehicle, if any, alongwith a [no objection certificate in Form K-1] from the permit granting Authority :\n[(a) a goods carriage or public service vehicle] ; and\n(b) a public service vehicle if the permit has been cancelled or suspended by any Court, Tribunal or Authority.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "12",
            "title": "12. Procedure for intimation of non-use of permit.",
            "chapter": null,
            "content": "(a) The Mechanical breakdown (due to accident or otherwise) or repair and maintenance of the vehicle.\n(b) Non-motorability or route due to heavy rains or otherwise.\n(c) Non-operation on account of an order of any Court, Tribunal or Authority.\n(d) Non-operation on account of Holi festival.\n(e) Non-operation on account of requisition of vehicle in respect of election work or law and order duty :\n(i) the certificate of tax, and\n(ii) a [no objection certificate in Form-M-1] from the permit granting Authority in case of (a) and (b) of sub-rule (1), or\n(iii) certified copy of the order in case of (c) of sub-rule (1).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "13",
            "title": "13. Procedure, etc. for intimation of no.",
            "chapter": null,
            "content": "(i) Owing to flood, earthquake or any other natural calamity resulting in obstruction on the route;\n(ii) Owing to any prohibitory orders under Section 144 of the Code of Criminal Procedure, 1973 (No. 2 of 1974) or any other law and order situation; or\n(iii) Where the motor vehicle (has been damaged in an accident) becomes unserviceable due to an accident.\n(i) a cash receipt of rupees ten;\n(ii) [a certificate in Form 'O-1'] from the Sub-Divisional Officer of the Public Works Department in-charge of the road, regarding the non-motorability of route in case of clause (i) of sub-rule (2); or\n(iii) a copy of the order or a certificate from the Sub-Divisional Police Officer or Sub-Divisional Magistrate certifying the promulgation of prohibitory order or the law and order situation resulting in non-operation of vehicle on the route, as the case may be, in case of clause (ii) of sub-rule (2); or\n(iv) a copy of First Information Report lodged with police together with a copy of an intimation for a claim for compensation given to insurance company, in case of clause (iii) of sub-rule (2) :\n[13A. Procedure for intimation for non-use of permit etc. on part-route.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "14",
            "title": "14. Procedure for refund.",
            "chapter": null,
            "content": "(a) the proof of payment of tax in original or certified copy thereof; and\n(b) the acknowledgement issued by the Taxation Authority under sub-rule (5) of Rule 11 or sub-rule (4) of Rule 12 or sub-rule (4) of Rule 13, as the case may be, or\n(c) the proof as required in clause (a), (b) or (e) of sub-section (2) of Section 14 of the Act in the case of refund of life time tax;\n[(d) the certificate or the copy of the order required lo be submitted alongwith the intimation under sub-rule (3) of Rule 13, if the same was not submitted alongwith the intimation.]\n(a) the particulars contained in the application arc correct;\n(b) the motor vehicle was not used during the period of non-use in case the refund is claimed under clause (i) of sub-section (!) of Section 14; and\n(c) all the conditions laid down in these rules tor the refund of tax are fulfilled;\n(a) In case of a motor vehicle not used during the quarter,\n\t\t\t\thalf year or year or a part thereof :\n(i)\nWhere the vehicle is not used for the whole of the quarter,\n\t\t\t\thalf year or year for which the tax has been paid.\n100 per cent.\n(ii)\nWhere the vehicle is not used for any full month or months of\n\t\t\t\ta quarter, half year or year for which the lax has been paid.\nNo. of months of non-use/No. of months for which the tax was\n\t\t\t\tpaid x 100%\n(b) In ease where a vehicle after having paid tax for a\n\t\t\t\tquarter, subsequently attracts liability for the payment of a\n\t\t\t\tlower rate of tax due to alteration etc. :-\n(i)\nfor a period of one month\n(Amount of tax paid minus the quarterly rate of tax due had\n\t\t\t\tthe vehicle been liable to the lower rate of tax from the\n\t\t\t\tbeginning of the quarter) x 1/3.\n(ii)\nfor a period of two months\n(Amount of tax paid minus the quarterly rate of tax due had\n\t\t\t\tthe vehicle been liable for the lower rate of tax from the\n\t\t\t\tbeginning of the quarter) x 2/3\n(c)\nIn case where life time tax has been paid\nAs laid down in sub-section (2) of Section 14.\n[(d-1)\nIn case of non-use of permit as per Rule 12.\n(Amount of tax paid for the month minus lower slab of tax\n\t\t\t\tapplicable to the vehicle due to non-use of permit) X Admissible\n\t\t\t\tdays of non-use of permit during the month/No. of total days in\n\t\t\t\tthe month.\n(d-2)\nIn case of non-operation of route as per Rule 13.\n(Amount of tax paid for the month minus lower slab of tax\n\t\t\t\tapplicable to the vehicle due to non operation of the route) X\n\t\t\t\tAdmissible non-operation days during the month/No. of total days\n\t\t\t\tin the month.]\n(e)\nIn case of amount paid by mistake or in excess\nFull amount paid by mistake or in excess, which is not\n\t\t\t\tpayable :\n(a) if the application for refund is not presented within two months of the expiry of the period in respect of which a refund is claimed on account of non-use of motor vehicle;\n(b) if the application for refund is not presented within two months from the date on which the owner became entitled lo a lower rate of tax;\n(c) if the application for refund of life lime tax is not presented within two months from the date on which the motor vehicle is permanently removed from the State, destroyed or converted or used as a transport vehicle;\n(d) if the application for refund under the proviso lo sub-section (1) of Section 14 of the Act is not presented within two months from the commencement of non-operation of motor vehicle on the route;\n(e) if the application for refund of lax paid by mistake or in excess is not made within three years, from such payment;\n(f) in case of a motor vehicle other than a transport vehicle, if the period during which the motor vehicle remained in non-use is less than a quarter;\n[(g) in case of a transport vehicle, if the period during which the motor vehicle remained in non-use as per Rule 11, is less than a month.]\n(h) in case where tax is paid after its non-payment is detected or after the commencement of proceeding for its recovery by issue of a show cause notice or a notice of demand.\n(i) in respect of a motor vehicle tor a period during which it was detained for contravention of any law', order or regulation prohibiting or regulating the transport of goods or passengers or persons;\n(j) in case the owner fails to produce the evidence as to the condition laid down in clause (a), (b) or (c) of sub-section (2) of Section 14 of the Act to the satisfaction of the Taxation Authority;\n(k) in case of tax paid for a temporary permit issued under Section 87 or special permit issued under sub-section (8) of Section 88 of the Motor Vehicles Act, 1988, except when the permit itself is cancelled or suspended by the Authority, Tribunal or a Court.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "15",
            "title": "15. Recovery of tax, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "16",
            "title": "16. Procedure regarding entry and search.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "17",
            "title": "17. Procedure for seizure and detention of motor vehicle in case of non-payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "18",
            "title": "18. Appeals.",
            "chapter": null,
            "content": "(a) be in writing;\n(b) specify the name and address of the appellant;\n(c) specify the registration number, the seating capacity of the vehicle, the nature of the permit and the route for which the permit is granted;\n(d) specify the date of the order against which it is made;\n(e) specify the date on which the order was communicated to the appellant;\n(f) contain a clear statement of facts:\n(g) specify the amount admitted by the appellant to be due or refundable;\n(h) give the proof of payment of tax in respect of which appeal has been preferred;\n(i) specify the grounds on which the appeal is preferred;\n(j) state precisely the relief prayer for;\n(k) be signed and verified by the appellant or an agent duly authorised by him in writing in this behalf in the following form, namely\n(i) an additional copy of the memorandum;\n(ii) the original or certified copy of the order appealed against; and\n(iii) a cash receipt or a treasury challan of rupees twenty five in token of the payment of fee.\n[18A. Appeal against the order of Confiscation.\n(a) be in writing;\n(b) specify the name and addresji of theuippellant;\n(c) specify the dale of the order against which it is preferred;\n(d) specify the date on which the order was communicated to the appellant;\n(e) contain a clear statement of facts;\n(f) specify the ground on winch the appeal is preferred without any argument or narrative and numbered consecutively;\n(g) state precisely the relief prayed for; and\n(h) be signed and verified by the appellant or an agent duly authorised by him in writing in this behalf in the following form, namely :-\n.........................",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "19",
            "title": "19. Rounding off.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "20",
            "title": "20. Register of Demand and Recovery, etc.",
            "chapter": null,
            "content": "(i) In respect of motor vehicles paying Life Time Tax in Form 'W-T.\n(ii) In respect of public service vehicles other than motor cabs and city buses in Form 'W-2'.\n(iii) In respect of exempted motor vehicles in Form 'W-3'\n(iv) In respect of other motor vehicles in Form 'W-4'.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "21",
            "title": "21. Preservation and elimination of records, etc.",
            "chapter": null,
            "content": "[Form-A]\n[Form-A]\n[ See sub-rule (1) of Rule 5]\nDeclaration in Respect of non-Transport Vehicles\nDeclaration in Respect of non-Transport Vehicles",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "1",
            "title": "1. Name of the owner....................................................",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "2",
            "title": "2. Registration mark of the vehicle.....................................(with date of registration)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "3",
            "title": "3. Class of vehicle.....................................................",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "4",
            "title": "4. Regd. unladen Weight/sealing capacity....................... Kg/Nos.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "5",
            "title": "5. Amount of quarterly/life time tax payable............................",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "6",
            "title": "6. Amount paid..........................................................",
            "chapter": null,
            "content": "(a) Tax\nRs..............................\n(b) Penalty\nRs..............................\n(c) Interest\nRs..............................\nTotal Rs :...................",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "7",
            "title": "7. Bank draft/Treasury Challan/Cash Receipt No. and Date................",
            "chapter": null,
            "content": "8. (1) I hereby declare that the tax for the motor vehicle specified above shall be paid regularly at your..........office to obtain token and that the tax shall not be paid in any other office without first informing you.\n(2) I hereby further declare that the information given above in respect of the motor vehicle in my possession and use is true.\n................................. Signature of owner. Office Of The Taxation Authority ....................... No. ..............\nSignature of owner.\nOffice Of The Taxation Authority .......................\nDated...............\nAcknowledgement\nAcknowledgement\nTaxation Authority.\n.............(C.G.)\n[Form-B]\n[Form-B]\n[ See sub-rule (1) of Rule 5|\nDeclaration in Respect of Transport Vehicle other than A Vehicle Covered by Service of Stage Carriages Permit\nDeclaration in Respect of Transport Vehicle other than A Vehicle Covered by Service of Stage Carriages Permit\n(a) Permit No. with category.......................\n(b) Route with via-trips and distance in Kms.\nRoute.............................\nTrips...............................\nDistance operated per\nday.................................\n3.\nParticulars of motor vehicle :\n(a) Registration No.\n........................................\n(b) Registered seating capacity\n........................................\n(c) Gross vehicle weight\n....................................Kg.\n(d) Insurance Certificate No. and validity date\n........................................\n(e) Fitness valid upto\n........................................\n4.\nTax etc. payable :\n(a) Period for which tax is paid\n........................................\n(b) Monthly/quarterly tax payable (according to slab\n\t\t\tdistance/gross vehicle weight).\n(i) Tax Rs. ...................... (ii) Penalty\n\t\t\tRs................. (iii) Interests Rs..............\nTotal : Rs.......................\n(c) Tax paid\nRs. ...............................\n(d) Bank draft/Treasury Challan No. and Date\n.....................................\n.................................\nSignature of owner\nOffice of the Taxation Authority...........\nDated .............\nAcknowledgement\nAcknowledgement\nTaxation Authority\n........... (C-G.)\n[Form-B-1]\n[Form-B-1]\n[ See clause (iii) of sub-rule (1) of Rule 5]\nDeclaration in Respect of Transport Vehicle Covered by a Service of Stage Carriages Permit\nDeclaration in Respect of Transport Vehicle Covered by a Service of Stage Carriages Permit\nS. No.\nRegistration No.\nModel\nRegistered Seating Capacity\nInsurance Certificate No. and Validity\nFitness valid upto\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n1\n2\nS. No.\nPermit No. and authority granting the permit\nDate of validity of permit (upto)\nNo. of vehicles required to operate the permit,\n\t\t\t\twith model condition, if any\nRoute covered under the permit, with distance\nNo. of trips per day\nAverage Seating capacity, of the vehicles\n\t\t\t\tauthorised to be used under the permit as per model condition\n\t\t\t\tetc.\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n1\n2\nRegistration No. of the vehicle to be used\n\t\t\t\tgenerally under the permit\nIf the permit has been kept in non-use Act No.\n\t\t\t\tand Date.\nDistance to be covered by the vehicle plying on\n\t\t\t\tthe route in a day\nRate of tax applicable under sub-item (d)/ (e)\n\t\t\t\tof item-IV (per seat)\nAmount of tax payable per month (Col. 7 X Col.\n\t\t\t\t11)\nRemarks\n(8)\n(9)\n(10)\n(11)\n(12)\n(13)\n1\n2\nS. No.\nRegistration No.\nAverage seating Capacity\nAmount of lax payable under sub-item (e)\n(1)\n(2)\n(3)\n(4)\n1\n2\nRegistration No. of vehicle\nAmount of tax payable as per para 3 or 4 above\nDetails of payment Bank draft/treasury challan\nNo.\nDate\n(1)\n(2)\n(3)\n(4)\n1\n2\n..............................\nSignature of Owner\nNote. -(1) If more than one service of stage carriages permit arc held by an operator, a single declaration shall be filed in respect of all the vehicles covered by such permit/permits.\nNote.\n(2) Vehicles owned by an operator but not authorised to be used under any service of stage carriages permit should not be included in this declaration.\n(3) If the permit route is to be operated by two vehicles as per conditions of the permit, two vehicles should be mentioned in column 8 of Para 3 against that permit.\n(4) Only such vehicle should be shown in column 8 of para 3 which satisfies the conditions of permit with regard lo model and seating capacity.\n(5) If a permit has been kept in non-use for the full period covered under the declaration as per Rule 12, the tax payable in respect of the vehicle used generally on the route of that permit shall be calculated in the lower slab.\n(6) The vehicles mentioned in para-2 of this declaration and not included in column 8 of para 3, shall be entered in column 2 of para 4.\nOffice of the Taxation Authority (C.G.)\nDated...........\nAcknowledgement\nAcknowledgement\nVehicle No.\nTreasury Challan/Bank Draft\nNo.\nDate\nAmount\n(1)\n(2)\n(3)\n(4)\n1\n2\nTaxation Authority\n..................(C.G.)\n[Form-C]\n[Form-C]\n[ See sub-rule (1) of Rule 5]\nDeclaration by a Manufacturer or Dealer in Motor Vehicles\nDeclaration by a Manufacturer or Dealer in Motor Vehicles\n1.\nFull Name of the manufacturer or dealer.....\n2.\nFull postal address.................\n........................................\n3.\nNumber of trade certificates granted\nNo...................................\nDate..................................\n4.\nTrade registration mark(s)\n.........................................\n5.\nPeriod for which tax is to be paid\n.........................................\n6.\nTax amount etc :-\n(i)\nTax\nRs....................................\n(ii)\nPenalty\nRs....................................\n(iii)\nInterest\nRs....................................\nTotal Rs ....................\n7.\nAmount paid\nRs......................................\n8.\nBank draft/Treasury Challan/Cash Receipt No. and Date\n.........................................\n........................\nSignature .............\nOffice of the Taxation Authority ...........\nDated. ...........\nAcknowledgement\nAcknowledgement\nTaxation Authority\n...................... (C.G.)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "1",
            "title": "1. Strike out whichever is not applicable.",
            "chapter": null,
            "content": "2. (*) To be filled up only in the case of stage carriages plying on city routes.\nForm-D\nForm-D\n[ See sub-rule (4) of Rule 5]\n(To be used where the owner wishes to change the place for obtaining the token permanently)\n(To be used where the owner wishes to change the place for obtaining the token permanently)\n...................................\nSignature of the owner\nEndorsement of the Taxation Authority\nEndorsement of the Taxation Authority\n(From whom the token was being obtained)\n.....................................................\nSignature of Taxation Authority\n[Form-E]\n[Form-E]\n[ See sub-rule (1) of Rule 6]\nDeclaration when a Motor Vehicle other than a Vehicle Covered by Service of Stage Carriages Permit is Altered\nDeclaration when a Motor Vehicle other than a Vehicle Covered by Service of Stage Carriages Permit is Altered\n(i) Change in the particulars of registration (Specify)..................\n(ii) Surrender (*)/Acquisition/Non-use (*) of permit.....................\n(a) Permit No.........................................................\n(b) Granted by........................................................\n(c) Route/area of permit..............................................\n(d) No. of trips per day..............................................\n(e) Distance covered in a day................................. Kms.\n(f) Permit valid upto.................................................\n(g) Date of acquisition/surrender non-use of permit...................\n(iii) Change in the particulars of permit (extension of route etc.) (specify)................................................................\n(ii) Tax payable after alteration Rs for the period from to....\n(iii) Difference of tax payable Rs...........\n.................................\nSignature of owner\nOffice of the Taxation Authority .................. (C.G.)\nDated.............\nAcknowledgement\nAcknowledgement\nTaxation Authority\n..................(C.G.)\n[Form E-1]\n[Form E-1]\n[ See sub-rule (1) of Rule 6]\nAdditional Declaration when Vehicle Covered by Service of Stage Carriages Permit is Altered\nAdditional Declaration when Vehicle Covered by Service of Stage Carriages Permit is Altered\nDetails of Alteration\nDetails of Alteration\nS.No.\nRegistration No. of vehicle\nTax already paid\nDate of alteration\nBank Draft/Treasury Challan No. and Date\nAmount\n(1)\n(2)\n(3)\n(4)\n(5)\nParticulars of permit on which the vehicle was\n\t\t\t\tgenerally plying before alteration\nRate of tax applicable before alteration (Rs. per\n\t\t\t\tscat)\nPermit No.\nRoute\nDaily Trips\nDistance of the Route\n(6)\n(7)\n(8)\n(9)\n(10)\nParticulars of permit on which the vehicle is to\n\t\t\t\tbe generally plied alter alteration\nRate of tax applicable after alteration (Rs. per\n\t\t\t\tseat)\nPermit No.\nRoute\nDaily trips\nDistance of the Route\n(11)\n(12)\n(13)\n(14)\n(15)\nDifference in the rate of lax (15-10)\nAverage seating capacity\nDifference of the amount of lax payable lor the\n\t\t\t\tmonth\nRemarks\n(16)\n(17)\n(18)\n(19)\n......................................\nSignature of the owner\nNote. - If the vehicle altered was a reserve/spare bus before alteration, it should be mentioned in columns 6 to 9 above.\nNote.\nOffice Of The Taxation Authority......................... (C.G.)\nDated..............\nAcknowledgement\nAcknowledgement\nTaxation Authority\n....................(C.G.)\n[Form E-2]\n[Form E-2]\n[ See sub-rule (3) of Rule 6-A and sub-rule (1) of Rule 15]\nIntimation of Determination of Tax/notice of Demand\nIntimation of Determination of Tax/notice of Demand\nDate .............\nVehicle No.\nPeriod for which tax determined\nAmount Payable\nAmount already paid\nDifference of amount of tax due/penally\nTax Rs.\nPenalty Rs.\nTax Rs.\nPenalty Rs.\nTax to be paid/refunded Rs.\nTax Rs. Penally Rs.\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nOr\n....................................................\nTaxation Authority ........... (C.G.)\n*Strike out whichever is not applicable.\nForm-F\nForm-F\n[ See sub-rule (4) of Rule 7]\nReceipt of Life-Time Tax\nReceipt of Life-Time Tax\nBook No.................\nDated.....................\n...........................................\nSignature of Cash Clerk\nIn triplicate\nIn triplicate\nForm-G\nForm-G\n[ See sub-rule (4) of Rule 7]\nReceipt of Motor Vehicle Tax\nReceipt of Motor Vehicle Tax\nBook No. ...............\nDated......................\nRs. ................................\n....................................\nSignature of Cash Clerk\nForm-H\nForm-H\n[ See clause (iii) of sub-rule (7) of Rule 8]\nDeclaration in Respect of Motor Vehicle Brought Temporarily in the State of Chhattisgarh\nDeclaration in Respect of Motor Vehicle Brought Temporarily in the State of Chhattisgarh\n(1) Registration mark..................................................................................\n(2) Class of vehicle...................................................................................\n(3) Engine No.........................................................................................\n(4) Chassis No.........................................................................................\n(5) GVW/ULW................................................................Kg.\n(6) Seating capacity ....................................................\n(7) Detail of tax paid Rs... paid D.D./challan/cash receipt No :.........\nSignature............................\nName and address...........\nDated..............\n..............................................\n.......................................\nSignature of Taxation Clerk/ Transport Head Constable\nTaxation Authority or authorised officer.\n[Form H-1]\n[Form H-1]\n[ See sub-rule (l) of Rule 8-A]\nDeclaration to be Filed by a Fleet Owner in Respect of Stage Carriages, Reserve Stage Carriages owned by him and Paying Tax on Monthly Basis\nDeclaration to be Filed by a Fleet Owner in Respect of Stage Carriages, Reserve Stage Carriages owned by him and Paying Tax on Monthly Basis\nFor the month of .............. 19 .............. (To be furnished in duplicate)\nPart-1\n(1)\nAdvance tax for regular stage carriages (total of Col. 11\n\t\t\t\tof Part III)\nRs. .....................\n(2)\nAdvance tax or reserve stage carriages (total of Col. 6 of\n\t\t\t\tPart IV)\nRs. .....................\n(3)\nNet amount payable (a) + (b)\nRs. .....................\n(4)\nDetails of payment\nBank Draft/ Treasury\nchallan No. .............\nDate ....................\nPart-II\nParticulars of stage carriages and reserve stage carriages paying tax on monthly basis owned by the fleet owner as on the 1st day of the month\nParticulars of stage carriages and reserve stage carriages paying tax on monthly basis owned by the fleet owner as on the 1st day of the month\nS. No.\nRegistration mark\nModel\nClass of vehicle (Deluxe/ Express/  Ordinary)\nRegistered seating capacity\nFitness valid  upto\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nPart-III\nParticulars of Service of stage carriages permits/ Particular stage carriage permits held in respect of routes other than city routes\nParticulars of Service of stage carriages permits/ Particular stage carriage permits held in respect of routes other than city routes\nS. No.\nPermit No. and authority granting the permit\nDate of validity of permit (upto)\nRoute/ routes covered under the permit with\n\t\t\t\tdistance\nNo. of trips per day\nNo. of vehicles required to operate on the route\n\t\t\t\twith model condition if any\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nAverage seating\n\t\t\t\tcapacity of the vehicle authorised to be used on the routes as\n\t\t\t\tper model condition etc.\nRegistration Mark\n\t\t\t\tof the vehicle to be used generally on the route during the month\nDistance to be\n\t\t\t\tcovered in C.G. by the Vehicle plying on the route in a day (km)\nRate of tax\n\t\t\t\tapplicable to the vehicle under sub-item (d) of item IV (Rs. per\n\t\t\t\tseat per month)\nAmount of lax\n\t\t\t\tpayable in respect of the vehicle col. 7x Col. 10 (Rs. per month)\nRemarks\n(7)\n(8)\n(9)\n(10)\n(11)\n(12)\nPart IV\nParticulars of reserve/spare buses including those kept in non-use\nParticulars of reserve/spare buses including those kept in non-use\nS. No.\nRegistration mark\nClassy of vehicle (Deluxe/ Express Ordinary)\nAverage seating capacity of the vehicles\n\t\t\t\t(class-wise)\nRate of tax applicable to the vehicle under\n\t\t\t\tsub-item (e) of item IV (Rs. per seal per month)\nAmount of tax payable in respect of the vehicle\n\t\t\t\tcol. 4 X Col. 5\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n.........................\nSignature of owner\nNote. - (1) A single declaration shall be tiled in respect of all the permits operated by each operational branch (Division/ Depot Etc.) of the fleet owner.\nNote.\n(2) Buses owned by the fleet owner but used as contract carriages and as stage carriages exclusively on city routes should not be included in this declaration.\n(3) If the route of a permit is to be operated by more than one vehicle as per conditions of the permit, requisite number of vehicles should be mentioned in column 6 of Part-Ill against that permit and route.\n(4) Only such vehicle should be shown in column 6 of Part-III which satisfies the conditions of the permit with regard to model, seating capacity and class of vehicle.\n(5) If a permit has been kept in non-use for the full period covered under the declaration as per Rule 12, columns 8 to 11 of Part-III of the declaration shall be kept blank and the words \"permit kept in non-use\" shall be entered in column 12.\n(6) All vehicles mentioned in Part-II of this declaration and not included in column 8 of Part III, shall be entered in column-2 of Part IV.\nOffice of the Taxation Authority ............. (C.G.)\nDated ............\nAcknowledgement\nAcknowledgement\nTaxation Authority\n..............(C.G.)\n[Form H-2] [ See sub-rule (2) of Rule 8-A] Additional Declaration to be Filed by a Fleet Owner in Respect of Stage Carriages Reserve Stage Carriages Owned by him and Paying Tax on Monthly Basis For the month of............19....\n[Form H-2]\n[ See sub-rule (2) of Rule 8-A]\nAdditional Declaration to be Filed by a Fleet Owner in Respect of Stage Carriages Reserve Stage Carriages Owned by him and Paying Tax on Monthly Basis\nAdditional Declaration to be Filed by a Fleet Owner in Respect of Stage Carriages Reserve Stage Carriages Owned by him and Paying Tax on Monthly Basis\n(To be furnished in duplicate)\nS.No.\nRegistration mark\nModel\nClass of vehicle (Deluxe/ Express Ordinary)\nRegistered seating capacity\nTax already paid (amount in Rupees)\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nDate of alteration\nParticulars of permit on which the vehicle was\n\t\t\t\tgenerally plying before alteration\nPermit No.\nRoute\nDistance of route in C.G.\nDaily trips\n(7)\n(8)\n(9)\n(10)\n(11)\nRate of tax applicable before alteration\nParticulars of permit on which the vehicle is to\n\t\t\t\tbe generally plied after alteration\nPermit No.\nRoute\nDistance of route in C.G.\nDaily trips\n(12)\n(13)\n(14)\n(15)\n(16)\nRate of tax applicable after alteration (Rs. per\n\t\t\t\tseat per month)\nDifference in the rate of tax (col. 17-col. 12)\nAverage seating capacity\nDifference of the amount of tax payable for the\n\t\t\t\tmonth (Rs.)\nRemarks\n(17)\n(18)\n(19)\n(20)\n(21)\nS. No.\nRegistration Mark\nModel\nClass of vehicle (Deluxe/ Express/ Ordinary)\nRegistered seating capacity\n(1)\n(2)\n(3)\n(4)\n(5)\nAdditional distance covered during the month (in\n\t\t\t\tkms.)\nRate of tax applicable under clause (f) (paise\n\t\t\t\tper 10 kms. or part thereof per seat)\nAmount of tax payable\nRemarks\n(6)\n(7)\n(8)\n(9)\n..................\nSignature of fleet owner with designation\nNote. - (1) A single additional shall be filed in respect of all the stage carriages/ reserve stage carriages acquired/ altered during the month operated by each operational branch (Division/ Depot etc.) of the fleet owner.\nNote.\n(2) If the vehicle altered during the month was a reserve/ spare bus before alteration, it should be so mentioned in columns 8 to 11 of para 2.\n(3) In case of a vehicle registered during the month, date of registration should be shown in column 7 of para 2 and columns 8 to 12 should be left blank. If such a vehicle is kept as a reserve stage carriage during the month, it should be so mentioned under Col. 13 to 16 of para 2 of this declaration.\nOffice of the Taxation Authority ............... (C.G.)\nDate ...........\nAcknowledgement\nAcknowledgement\n...............................\nTaxation Authority\n[Form H-3]\n[Form H-3]\n[ See sub-rule (4) of Rule 8-A]\nOffice of the Taxation Authority ............. (C.G.)\nOffice of the Taxation Authority ............. (C.G.)\nDated ............\n............ (fleet owner)\n...................................\n(1) Amount of tax payable in respect of operations under\n\t\t\t\tregular stage carriages permits and reserve stage carriages\nRs. .................................\n(2) Amount of tax payable for operation  under Section 101 of\n\t\t\t\tMotor Vehicles Act, 1988 (applicable in case of STU only).\nRs. .................................\n(3) Amount of tax payable due to alteration in  stage\n\t\t\t\tcarriages during the month.\nRs. .................................\n(4) Total amount of lax payable for the month  (1+2+3)\nRs. .................................\n(5) Amount paid with the declaration under  Rule 8-A (1)\nRs. .................................\n(6) Amount paid with the final declaration under Rule 8-A (2)\nRs. .................................\n(7) Difference of tax payable (4-5-6)\nRs. .................................\nTaxation Authority\n...................(C.G.)\n* Strike out whichever is not applicable\nForm-I\nForm-I\n[ See sub-rule (1) of Rule 9]\nCounterfoil and Token\nCounterfoil and Token\nDated...........\n..................................\n..................................\nTaxation Clerk\nTaxation Authority\n(To appear on (he reverse of counterfoil)\nDescription\nDescription\n(Circular In Shape)\n(Circular In Shape)\n........................\n............................\nTaxation Clerk\nTaxation Authority\nForm-J\nForm-J\n[ See sub-rule (3) of Rule 9]\nCertificate Regarding Payment of Tax Under Chhattisgarh Motor Vehicles Taxation Act, 1991\nCertificate Regarding Payment of Tax Under Chhattisgarh Motor Vehicles Taxation Act, 1991\n..................................\nSignature\nTaxation Authority\nForm-K\nForm-K\n[ See sub-rule (1) of Rule 11]\nApplication for Intimation of Non-Use of Motor Vehicle\nApplication for Intimation of Non-Use of Motor Vehicle\nPart-I\n(To be completed by the owner)\n1.\nName of the registered owner (in block letters)\n.......................................\n2.\nPostal address of the registered owner\n.......................................\n3.\nRegistration number of the vehicle to be withdrawn from use\n\t\t\tand date upto which tax paid\n.......................................\n4.\nPeriod of non-use (dates to be given)\nFrom..........To...............\n5.\nPostal address of the place where the motor vehicle shall be\n\t\t\tkept during the period of non-use\n.......................................\n6.\nReasons for non-use of motor vehicle\n.......................................\nI enclose herewith the following documents as required under\n\t\t\tsub- rule (2) and (3) of Rule 11 of C.G.M.V. Taxation Rules, 1991\n\t\t\t-\n1.\nCash receipt of Rs. Ten No.\n.......................................\n2.\nCertificate of registration\n.......................................\n3.\nTax token No.\n.......................................\n4.\nCertificate of fitness.\n.......................................\n5.\nCertificate of Insurance\n.......................................\n6.\nPermit No.\n.......................................\n7.\nCertificate of tax\n.......................................\n8.\nNo. objection Certificate/order of Court\n.......................................\n......................................\nSignature of the owner\nPart-II\nAcknowledgement\nAcknowledgement\n1...................................\n2...................................\n3...................................\n4...................................\n5...................................\n6...................................\nTaxation Authority\n[Form K-1]\n[Form K-1]\n[ See clause (vi) of sub-rule (3) of Rule 11]\nOffice of the State/ Regional Transport Authority (C.G.)\nOffice of the State/ Regional Transport Authority (C.G.)\nDated ..........\nNo Objection Certificate\nNo Objection Certificate\n....................................\nSecretary/ Assistant Secretary\nState/Regional Transport Authority\n.................................(CO.)\nForm-L\nForm-L\n[ See sub-rule (7) of Rule 11]\nRegister of Vehicles Kept in Non-Use\nRegister of Vehicles Kept in Non-Use\nS. No.\nDate of receipt of intimation\nVehicle Registration\nClass of vehicle\nName and address of the owner\nPeriod of non-use\nfrom\nto\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\nPlace where vehicle to be kept during non-use\nDocument deposited with the non-use\nCertificate of regn.\nTax token\nFitness certificate\nInsurance certificate\n(8)\n(9)\n(10)\n(11)\n(12)\nIntimation\nVerification by Taxation Authority with date\nAbstract of Inspection report by RTO/A RTO/TI/TSI\nTaxt cergtificatee\nPermit No.\nN.O.C. copy of orders\n(13)\n(14)\n(15)\n(16)\n(17)\nPermission granted for change of place, if any\nPapers iaken back on\nFinal verification by RTO/ARTO\nRemarks\n(18)\n(19)\n(20)\n(21)\nForm-M\nForm-M\n[ See sub-rule (1) of Rule 12]\nApplication for Deposit of Permit\nApplication for Deposit of Permit\nPart-I\n( To be filled in by the permit holder )\n1.\nName of permit holder (in block letters)\n...........................................\n2.\nPostal address of the permit holder\n...........................................\n3.\nRegistration number of the vehicle and date upto which tax\n\t\t\tpaid\n...........................................\n4.\nPermit No. with date of validity\n...........................................\n5.\nProposed period of deposit of permit\nFrom ...........To...........\n6.\nReasons for deposit of permit",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "1",
            "title": "1. Mechanical break down",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "2",
            "title": "2. Non-motorability of route.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "3",
            "title": "3. Order of route.",
            "chapter": null,
            "content": "1.\nCash receipt of rupees ten No.\n...........................................\n2.\nPermit No.\n...........................................\n3.\nTax certificate\n...........................................\n4.\nNo objection certificate/certified copy of order\n...........................................\nPlace ...........\n...........................................\nDate...........\nSignature of permit holder\nPart-II\nAcknowledgement\nAcknowledgement\n...............................\nTaxation Authority\n[Form M-1] [ See clause (ii) of sub-rule (3) of Rule 12] Office of the State/ Regional Transport Authority ................... No. ................ Dated ................ No Objection Certificate This is to certify that for the reasons given below this Authority has no objection in keeping the permit No....... for the route........... to.. issued by this Authority to Shri ......... in non-use during the period from ............. to ......... 199..\n[Form M-1]\n[ See clause (ii) of sub-rule (3) of Rule 12] Office of the State/ Regional Transport Authority ................... No. ................\nOffice of the State/ Regional Transport Authority ...................\nOffice of the State/ Regional Transport Authority ...................\nDated ................\nNo Objection Certificate\nSecretary/ Assistant Secretary\nState/Regional Transport Authority\n.........................  (C.G.)\nNote. - Strike out whichever inapplicable.\nNote.\nForm-N\nForm-N\n[ See sub-rule (6) of Rule 12]\nRegister of Permits Kept in Non-Use\nRegister of Permits Kept in Non-Use\nS. No.\nDate of receipt of application\nName of permit holder\nPermit No.\nValidity of permit upto\nRoute of permit\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nRegistration No. of vehicle\nPeriod of deposit\nReasons for deposit of permit\nFrom....\nTo...\nMechanical break down\nRoute non-motorable\nCourt order\n(7)\n(8)\n(9)\n(10)\n(11)\n(12)\nTax paid up to\nPermit lifted back on\nVerifications by taxation Authority and dated\n\t\t\t\tinitials\nRemarks\n(13)\n(14)\n(15)\n(16)\nForm-O\nForm-O\n[ See sub-rule (1) of Rule 13]\nIntimation of Non-Operation of Motor Vehicle on A Route\nIntimation of Non-Operation of Motor Vehicle on A Route\nPart-I\n(To be filled in by the permit holder)\n1.\nName of permit holder (in block letters)\n.......................................\n2.\nPostal address of the permit holder\n.......................................\n2.\nRegistration number of the vehicle and date upto which tax\n\t\t\tpaid\n.......................................\n4.\nPermit No. with date of validity\n.......................................\n5.\nPeriod of non-operation of vehicle on the route\nFrom ........... To...............\n6.\nReasons for non-operation of vehicle on the route\n1. natural calamity...... 2. law and order....... 3.\n\t\t\tvehicle damaged in an accident............\nPlace ...........\n...........................................\nDate...........\nSignature of permit holder\n*Strike out whichever in-applicable.\nPart-II\nAcknowledgement\nAcknowledgement\n..............................\nTaxation Authority\n[Form O-1]\n[Form O-1]\n[ See clause (ii) of sub-rule (3) of Rule 13]\nOffice of the Sub-Divisional Officer, Public Works Department\nOffice of the Sub-Divisional Officer, Public Works Department\nSub-Division No. .............................\nDivision ....................................\nDated .......\n(2) due to collapse of bridge/ culvert;\n(3) other reason (specify) ...........\n................................. Sub-divisional Officer PWD Sub-Division No. ............\nConstruction/ Maintenance Division No. .............\nNote. - Strike out whichever inapplicable.\nNote.\nForm-P\nForm-P\n[ See sub-rule (6) of Rule 13]\nRegister of Intimations Received in Respect of Non-Operation of Motor Vehicles Under Unforeseen Circumstances\nRegister of Intimations Received in Respect of Non-Operation of Motor Vehicles Under Unforeseen Circumstances\nS. No.\nDate of receipt of intimation\nName of permit holder\nPermit No.\nValidity of permit upto\n(1)\n(2)\n(3)\n(4)\n(5)\nRoute of permit\nRegistration No. of vehicle\nTax paid upto\nPeriod of non-operation\nfrom....\nto....\n(6)\n(7)\n(8)\n(9)\n(10)\nReasons for non-operation\nVerification by Taxation Authority and dated\n\t\t\t\tinitials\nRemarks\nnatural calamity\nLaw and order\naccident\n(11)\n(12)\n(13)\n(14)\n(15)\nForm-Q\nForm-Q\n[ See sub-rule (2) of Rule 14]\nApplication for Refund of Tax\nApplication for Refund of Tax\n(1)\nPeriod for which the tax has been paid\nFrom ........... To ...........\n(2)\nPeriod for which refund is claimed\nFrom ........... To ...........\n(3)\nAmount of lax paid Rs. ........... vide B.D./challan/receipt\nNo ........... date ...........\n(4)\nAmount of refund claimed Rs. ...............\n(i) non-use of vehicle from.........................................to.........................................\n(ii) non-use of permit from................................to..................................................\n(iii) non-operation of vehicle from ..............................to.......................................\n(iv) alteration in vehicle on ....................................................................................\n(v) payment made by mistake/in excess on.........................................................\n(1) Proof of payment of tax (original or certified copy)\n(2) Acknowledgement issued by Taxation Authority in respect of non-use intimation/application for deposit of permit/intimation of non-operation of vehicle or declaration in respect of alteration in vehicle.\n(3) Other documents (specify).\n...................\nApplicant\nForm-R\nForm-R\n[ See sub-rules (3) and (4) of Rule 14]\nRefund Voucher\nRefund Voucher\nS. No. ...........\nBook No. ............\nTo,\nThe Treasury Officer,\n.................................\nCounter Foil\nCounter Foil\nNo........................... Name of\n\t\t\t\towner................ Registration No. of vehicle......\nIt is certified that Shri................ has paid a sum of Rs\n\t\t\t\ton account of tax in respect of motor vehicle bearing\n\t\t\t\tregistration mark.........for the period from to\n\t\t\t\t................. and is entitled for refund of\n\t\t\t\tRs................under sub-section (1) of Section 14 of the\n\t\t\t\tChhattisgarh Motor Vehicles Taxation Act, 1991.\nTax paid Rs................................ Refund granted\n\t\t\t\tRs..................... Period for which refund granted\n\t\t\t\tDated................................. …...\n(2) The tax concerning which the refund is claimed has already\n\t\t\t\tbeen credited into the Treasury. (3) A note of refund has been\n\t\t\t\tmade on the original document under my dated initials, and (4)\n\t\t\t\tNo order of refund in respect of motor vehicle has been Issued\n\t\t\t\tbefore. Please pay to Shri .... a sum of Rs. (in words...) on\n\t\t\t\taccount of above refund. Dated.............\nTaxation Authority\nSignature of the Taxation Authority\nForm-S\nForm-S\n[ See sub-rule (10) of Rule 14]\nRegister of Refund of Tax\nRegister of Refund of Tax\nS. No.\nDate of refund Application\nName and address of the person to whom the\n\t\t\t\trefund is made\nVehicle No.\nAmount of tax paid\nName of the treasury into which the amount was\n\t\t\t\tcredited (if paid by challan)\nChallan/B.D./receipt No. and Date\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\nNature of refund claimed\nDate of refund order passed\nAmount of refund sanctioned\nWhether refund amount adjusted\nRefund voucher No. and Date\nInitials of the Taxation Authority\nRemarks\n(8)\n(9)\n(10)\n(11)\n(12)\n(13)\n(14)\n[Form-T - Omitted]\n[Form-T\nForm-U\nForm-U\n[ See sub-rule (1) of Rule 17]\nSeizure of Motor Vehicle for Recovery of Tax\nSeizure of Motor Vehicle for Recovery of Tax\nSeal\nPlace :...............\nSignature :.........................\nDale :................\nDesignation:......................\nSignature :............................\nDesignation :.......................\n[Form U-1]\n[Form U-1]\n[ See sub-rule (1) of Rule 17]\nMemorandum of Seizure of Motor Vehicle for Recovery of Tax\nMemorandum of Seizure of Motor Vehicle for Recovery of Tax\n[Under sub-section (3) of Section 16 of the C.G. Motoryan Karadhan Adhiniyam, 1991]\n(1) Registration Mark...........\n(2) Class of vehicle....\n(3) Chassis No..................\n(4) Engine No........................\n(1) Non-payment of tax amounting to Rs............................. (in words Rupees ..........) payable for the month of.......under sub-item of item of the First/Second/ Third Schedule of the Chhattisgarh Motoryan Karadhan Adhiniyam, 1991\n(2) Non-payment of arrears of tax due amounting to Rs (in words Rs..........) as per order No. dated ........ of the Taxation Authority.\n(3) Non-payment of penalty due amounting to Rs (in words Rs.........) as per order No........dated......of the Taxation Authority.\n(4) Non-payment of interest due amounting to Rs (in words Rs........) as per Order No.....................dated................of the Taxation Authority........\n1 ........................................\n1 .....................\n..............................\nSignature of persons from\n2......................\nSignature of the\nwhose possession vehicle seized\nSignature of witnesses\nauthorised officer.\nCopy received................................ (signature)\nNote. - A copy of this memorandum alongwith a copy of the order of seizure and detention in Form-U2 shall be served on person from whose possession the vehicle is seized.\nNote.\nIn quadruplicate.\nIn quadruplicate.\n[Form U-2] [ See sub-rule (1) of Rule 17] Seizure and Detention Order of Motor Vehicle for Recovery of Tax/ Penalty/ Interest Whereas tax, penalty and interest amounting to Rs............. (in words Rupees...........) due under the Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 has not been paid in respect of motor vehicle bearing registration mark.............of Shri..................(name of owner);\n[Form U-2]\n[ See sub-rule (1) of Rule 17]\nSeizure and Detention Order of Motor Vehicle for Recovery of Tax/ Penalty/ Interest\nSeizure and Detention Order of Motor Vehicle for Recovery of Tax/ Penalty/ Interest\nSeal\nSignature : ............\nDesignation : ..........\n(1) Station Officer-in-charge Police Station with the request to keep the vehicle in safe custody until further orders of the undersigned or the Taxation Authority or the appellate Authority (Transport Commissioner, Gwalior).\n(2) The Taxation Authority................for information.\n(3) Shri............S/o. Shri..................R/o (Owner/Driver) for compliance.\nSignature..................\nDesignation................\nForm-V\nForm-V\n[ See sub-rule (1) of Rule 20]\nRegister of Receipts of Tax\nRegister of Receipts of Tax\nS. No.\nDate of receipt\nRegistration mark\nClass of vehicle\nName of owner\n(1)\n(2)\n(3)\n(4)\n(5)\nAmount deposited\nDetails of payment\nPeriod for which tax is deposited\nRemarks\n(6)\n(7)\n(8)\n(9)\nNote. - 1. This register shall be maintained by the Taxation clerk.\nNote.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "2. All forms of declarations received and proof of payment in a day shall be recorded in the register.",
            "chapter": null,
            "content": "Form W-1\nForm W-1\n[ See sub-rule (2) of Rule 20]\nRegister of Demand and Recovery of Life Time Tax\nRegister of Demand and Recovery of Life Time Tax\nS. No.\nRegistration mark\nClass of vehicle\nName and address of the owner\nUnladen weight (kgs.)\nDate of payment of life time tax\nAmount paid\nDetails of payment (B.D./Challan/ receipt No. and\n\t\t\t\tdate\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nPenalty and interest paid\nCertificate No. and date\nSignature of Taxation clerk\nSignature of Taxation Authority\nDues, if any\nRefunds made, if any\nRemarks\n(9)\n(10)\n(11)\n(12)\n(13)\n(14)\n(15)\nForm W-2\nForm W-2\n[ See sub-rule (2) of Rule 20]\nDemand and Recovery Register in Respect of Public Service Vehicles Paying Tax on Monthly Basis\nDemand and Recovery Register in Respect of Public Service Vehicles Paying Tax on Monthly Basis\n(For Public Service Vehicles Other than Motor Cabs and City Buses)\nFinancial year\nPermit No. with category and validity\nRoute and permitted distance per day\nMonthly demand\n(1)\n(2)\n(3)\n(4)\nDetails of Payment\nDetails of Payment\nApril\nMay\nAmount paid\nB.D./Tr.ch./Receipt No. and date\nInitials of T.A.\nAmount paid\nB.D./Tr.ch./Receipt No. and date\nInitials of T.A.\n(i) tax\n(i) tax\n(ii) penalty\n(ii) penalty\n(iii) interest\n(iii) interest\n(5)\n(6)\n(7)\n(8)\n(9)\n(10)\nJune\nJuly\nAmount paid\nB.D./Tr.ch./Receipt No. and date\nInitials of T.A.\nAmount paid\nB.D./Tr.ch./Receipt No. and date\nInitials of T.A.\n(i) tax\n(i) tax\n(ii) penalty\n(ii) penalty\n(iii) interest\n(iii) interest\n(11)\n(12)\n(13)\n(14)\n(15)\n(16)\nAugust\nSeptember\nAmount paid\nB.D./Tr.ch./Receipt No. and date\nInitials of T.A.\nAmount paid\nB.D./Tr.ch./Receipt No. and date\nInitials of T.A.\n(i) tax\n(i) tax\n(ii) penalty\n(ii) penalty\n(iii) interest\n(iii) interest\n(17)\n(18)\n(19)\n(20)\n(21)\n(22)\nOctober\nNovember\nAmount paid\nB.D./Tr.ch./Receipt No. and date\nInitials of T.A.\nAmount paid\nB.D./Tr.ch./Receipt No. and date\nInitials of T.A.\n(i) tax\n(i) tax\n(ii) penalty\n(ii) penalty\n(iii) interest\n(iii)  interest\n(23)\n(24)\n(25)\n(26)\n(27)\n(28)\nDecember\nJanuary\nAmount paid\nB.D./Tr.ch./Receipt No. and date\nInitials of T.A.\nAmount paid\nB.D./Tr.ch./Receipt No. and date\nInitials of T.A.\n(i) tax\n(i) tax\n(ii) penalty\n(ii) penalty\n(iii) interest\n(iii) interest\n(29)\n(30)\n(31)\n(32)\n(33)\n(34)\nFebruary\nMarch\nAmount paid\nB.D./Tr.ch./Receipt No. and date\nInitials of T.A.\nAmount paid\nB.D./Tr.ch./Receipt No. and date\nInitials of T.A.\n(i) tax\n(i) tax\n(ii) penalty\n(ii) penalty\n(iii) interest\n(iii) interest\n(35)\n(36)\n(37)\n(38)\n(39)\n(40)\nBalance of tax at the end of year\nDetails of N.O.C. if obtained\nRemarks\n(41)\n(42)\n(43)\nForm W-3\nForm W-3\n[ See sub-rule (2) of Rule 20]\nRegister of Demand and Recovery of Tax in Respect of Motor Vehicles Exempted from Tax\nRegister of Demand and Recovery of Tax in Respect of Motor Vehicles Exempted from Tax\nS.No.\nRegistration No.\nDate of Registration\nName and address of the owner\nClass of vehicle\n(1)\n(2)\n(3)\n(4)\n(5)\nNotification No. and dale under which exemption\n\t\t\t\tis granted\nIf exemption withdrawn notification No. and date\nSignature of the Taxation clerk\nSignature of the Taxation Authority\nRemarks\n(6)\n(7)\n(8)\n(9)\n(10)\nForm W-4\nForm W-4\n[ See sub-rule (2) of Rule 20]\nRegister of Demand and Recovery of Tax in Respect of Motor Vehicles other than Life Time Tax Vehicle, Stage Carriages and Contract Carriages, and Exempted Vehicles (or Vehicles Paying Tax on Quarterly Basis)\nRegister of Demand and Recovery of Tax in Respect of Motor Vehicles other than Life Time Tax Vehicle, Stage Carriages and Contract Carriages, and Exempted Vehicles (or Vehicles Paying Tax on Quarterly Basis)\n(1) Registration No............................................\n(2) Date of first Registration/arrival in C.G..................\n(3) Name and address of owner..................................\n(4) G.V.W./U.L.W/S.C.......\n(5) Name of quarterly tax\nFinancial year\nPrevious arrears if any\nFirst Quarter\nAmount paid\nDetails of deposit (B.D/Ch. receipt No. and date)\nToken No.\nBalance\nSignature of Taxation clerk and Taxation\n\t\t\t\tAuthority\n(i) tax\n(ii) penalty\n(iii) interest\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\nSecond quarter\nSecond quarter\nAmount paid\nDetails of deposit (B.D./Ch. receipt No. and\n\t\t\t\tdate)\nToken No.\nBalance\nSignature of Taxation clerk and Taxation\n\t\t\t\tAuthority\n(i) tax\n(ii) penally\n(iii) interest\n(8)\n(9)\n(10)\n(11)\n(12)\nThird quarter\nThird quarter\nAmount paid\nDetails of deposit (B.D./Ch. receipt No. and\n\t\t\t\tdate)\nToken No.\nBalance\nSignature of Taxation clerk and Taxation\n\t\t\t\tAuthority\n(i) tax\n(ii) penally\n(iii) interest\n(13)\n(14)\n(15)\n(16)\n(17)\nFourth quarter\nFourth quarter\nAmount paid\nDetails of deposit (B.D./Ch. receipt No. and\n\t\t\t\tdate)\nToken No.\nBalance\nSignature of Taxation clerk and Taxation\n\t\t\t\tAuthority\n(i) tax\n(ii) penally\n(iii) interest\n(18)\n(19)\n(20)\n(21)\n(22)\n[Form-X]\n[Form-X]\n[ See sub-rule (5) of Rule 5 and Rule 17]\nIntimation to the Magistrate about Initiation of Proceedings for Confiscation of Seized Vehicle\nIntimation to the Magistrate about Initiation of Proceedings for Confiscation of Seized Vehicle\nDated...................\n(Name of the officer and his designation)\nThe Judicial Magistrate,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "1",
            "title": "1. Description of the Motor Vehicle proposed to be confiscated.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "2",
            "title": "2. Brief account of the circumstances under which the Vehicle was seized.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "3",
            "title": "3. Name and address of the owner of the Vehicle proposed to be confiscated.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "4",
            "title": "4. Name of the person from whose possession the Vehicle was seized.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "5",
            "title": "5. Date, time and place of its seizure.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "6",
            "title": "6. Name of the officer, who has seized the Vehicle.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "7",
            "title": "7. Estimated value of the Vehicle seized.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "8",
            "title": "8. Particulars of offence on account of which seizure was made.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "9",
            "title": "9. Date of initiation of the proceedings for confiscation of the Vehicle seized.",
            "chapter": null,
            "content": "...........................\nSignature of the Authority\nOfficer with seal",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        }
    ],
    "metadata": {
        "Act ID": "cg038",
        "Act Number": "Published vide Notification No. F. 8-3-91-8, dated 24-12-1991. w.e.f. 1-1-1992",
        "Enactment Date": "",
        "Act Year": "1991",
        "Short Title": "The Chhattisgarh Motoryan Karadhan Rules, 1991",
        "Type": "STATE",
        "Location": "Chhattisgarh"
    },
    "updated_at": "2026-09-29 21:55:19"
}