Imposition of Tax in lump sum on Motor Cycles.
Refund of tax in certain cases.
Serial No.
Duration of use after the date of registration of motor
cycle
Amount of refund of tax on motor cycle
1
Less than three years
Sixty per cent of the amount of tax already paid under
Section 3-B.
2
Three years or more, but less than six years
Forty per cent of the amount of tax already paid under
Section 3-B.
3
Six years or more, but less than nine years
Twenty per cent of the amount of tax already paid under
Section 3-B.
4
Nine years or more
Ten per cent of the amount of tax already paid under Section
3-B.
Imposition of tax in lump sum on four wheeled personalised motor vehicles.
Refund of tax paid in respect of four wheeled personalised motor vehicles.
Serial No.
Duration of use after the date of registration of the four
wheeled personalised motor vehicle
Amount of Refund of tax on four wheeled personalised motor
vehicles
1
Less than three years
Sixty per cent of the amount of tax already paid under
section 3-D.
2
Three years or more, but less than six years
Forty per cent of the amount of tax already paid under
Section 3-D.
3
Six years or more, but less than nine years
Twenty per cent of the amount of tax already paid under
Section 3-D.
4
Nine years or more
Ten per cent of the amount of tax already paid under Section
3-D.".
4.
(i) for serial No.2, and the entries relating thereto and mentioned thereunder, the following shall he substituted, namely :-
"2
Goods Carriages
Rate per annum (in rupees)
(a) Light Motor Vehicle
10,000.00
(b) Medium Goods Vehicle
15,000.00
(c) Heavy Goods Vehicle
20,000.00,"; and
(ii) under the heading captioned as "Other Passenger Vehicles", for item 5, and the entries relating thereto, the following item and entries shall be substituted, namely:-
"5 Mini Buses having 16 to 30 seats
25,000.00".
Section 3 • The Punjab Motor Vehicles Taxation (Amendment) Act, 2000
3. Substitution of Sections 3B, 3C, 3D and 3E of Punjab Act 4 of 1924.
the-punjab-motor-vehicles-taxation-amendment-act-2000-sec-3.json
•
Section 3
{
"act_title": "The Punjab Motor Vehicles Taxation (Amendment) Act, 2000",
"act_slug": "the-punjab-motor-vehicles-taxation-amendment-act-2000",
"section_label": "Section",
"section": {
"number": "3",
"title": "3. Substitution of Sections 3B, 3C, 3D and 3E of Punjab Act 4 of 1924.",
"chapter": null,
"content": "Imposition of Tax in lump sum on Motor Cycles.\nRefund of tax in certain cases.\nSerial No.\nDuration of use after the date of registration of motor\n\t\t\t\t\tcycle\nAmount of refund of tax on motor cycle\n1\nLess than three years\nSixty per cent of the amount of tax already paid under\n\t\t\t\t\tSection 3-B.\n2\nThree years or more, but less than six years\nForty per cent of the amount of tax already paid under\n\t\t\t\t\tSection 3-B.\n3\nSix years or more, but less than nine years\nTwenty per cent of the amount of tax already paid under\n\t\t\t\t\tSection 3-B.\n4\nNine years or more\nTen per cent of the amount of tax already paid under Section\n\t\t\t\t\t3-B.\nImposition of tax in lump sum on four wheeled personalised motor vehicles.\nRefund of tax paid in respect of four wheeled personalised motor vehicles.\nSerial No.\nDuration of use after the date of registration of the four\n\t\t\t\t\twheeled personalised motor vehicle\nAmount of Refund of tax on four wheeled personalised motor\n\t\t\t\t\tvehicles\n1\nLess than three years\nSixty per cent of the amount of tax already paid under\n\t\t\t\t\tsection 3-D.\n2\nThree years or more, but less than six years\nForty per cent of the amount of tax already paid under\n\t\t\t\t\tSection 3-D.\n3\nSix years or more, but less than nine years\nTwenty per cent of the amount of tax already paid under\n\t\t\t\t\tSection 3-D.\n4\nNine years or more\nTen per cent of the amount of tax already paid under Section\n\t\t\t\t\t3-D.\".\n4.\n(i) for serial No.2, and the entries relating thereto and mentioned thereunder, the following shall he substituted, namely :-\n\"2\nGoods Carriages\nRate per annum (in rupees)\n(a) Light Motor Vehicle\n10,000.00\n(b) Medium Goods Vehicle\n15,000.00\n(c) Heavy Goods Vehicle\n20,000.00,\"; and\n(ii) under the heading captioned as \"Other Passenger Vehicles\", for item 5, and the entries relating thereto, the following item and entries shall be substituted, namely:-\n\"5 Mini Buses having 16 to 30 seats\n25,000.00\".",
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