GROUP A.—Motor vehicles fitted solely with pneumatic tyres
PART 1.—Motor cycles, tricycles (including motor scooters and cycles with attachment for propelling the same by
mechanised power)
Rate of refund per quarter or part thereof
Sl.
No.
If after registration the vehicle is
not used for a quarter or more
and its age from the month of
first registration is—
Motor
cycles,
scooters
Scooterettes,
autocycles
Tricycles Vehicles specified in column (3) or
(5) used for drawing a trailer or side
car (for side car)
(1) (2) (3) (4) (5) (6)
Rs. Rs. Rs. Rs.
01 one year or less 5.00 2.50 6.00 1.75
02 more than one year but not more
than two years
5.00 2.50 6.00 1.75
03 more than two years but not more
than three years
5.00 2.50 6.00 1.75
04 more than three years but not
more than four years
5.00 2.50 6.00 1.75
05 more than four years but not
more than five years
5.00 2.50 6.00 1.75
06 more than five years but not more
than six years
5.00 2.50 6.00 1.75
07 more than six years but not more
than seven years
5.00 2.50 6.00 1.75
08 more than seven years but not
more than eight years
5.00 2.50 6.00 1.75
09 more than eight years but not
more than nine years
5.00 2.50 6.00 1.75
10 more than nine years Nil Nil Nil Nil
13
PART II.—Motor vehicles (adapted and used for invalids) the registered unladen weight of which does not exceed three
hundred kilograms
Sl.
No.
If after registration the vehicle is not used for a quarter or more and
its age from the month of first registration is—
Rate of refund per quarter
Rs.
(1) (2) (3)
01 one year or less . . . . . . . . . . . . . . . . . . 1.25
02 more than one year but not more than two years . . . . . . . 1.25
03 more than two years but not more than three years . . . . . . 1.25
04 more than three years but not more than four years . . . . . . 1.25
05 more than four years but not more than five years. . . . . . . 1.25
06 more than five years but not more than six years. . . . . . . 1.25
07 more than six years but not more than seven years. . . . . . . 1.25
08 more than seven years but not more than eight years. . . . . . 1.25
09 more than eight years but not more than nine years . . . . . . 1.25
10 more than nine years Nil
PART III.—Motor vehicles other than those liable to tax under Part I or Part II
Sl.
No.
If after registration the vehicle
is not used for a quarter or more
and its age from the month of
first registration is—
Rate of refund per quarter when the registered unladen weight of the vehicle
does not exceed
1000 kgs.
exceeds 1000 kgs.
but does not exceed
1500 kgs.
exceeds 1500 kgs.
but does not
exceed 2000 kgs.
exceeds 2000 kgs. the
amount specified in
this column is for
every 1000 kgs. or part
thereof and is in
addition to the rate
specified in column (5)
(1) (2) (3) (4) (5) (6)
Rs. Rs. Rs. Rs.
01 one year or less 15.50 20.00 28.75 18.75
02 more than one year but not
more than two years
15.50 20.00 28.75 18.75
03 more than two years but not
more than three years
15.50 20.00 28.75 18.75
04 more than three years but not
more than four years
15.50 20.00 28.75 18.75
05 more than four years but not
more than five years
15.50 20.00 28.75 18.75
06 more than five years but not
more than six years
15.50 20.00 28.75 18.75
07 more than six years but not
more than seven years
15.50 20.00 28.75 18.75
08 more than seven years but not
more than eight years
15.50 20.00 28.75 18.75
09 more than eight years but not
more than nine years
15.50 20.00 28.75 18.75
10 more than nine years Nil Nil Nil Nil
14
PART 1V.—Additional tax payable in respect of vehicles referred to in Part III if such vehicles are used for drawing trailers
Sl.
No.
If after registration the motor vehicle is not used for a
quarter or more and its age from the month of first
registration is—
For each trailer the registered unladen weight of which
does not exceed one tonne exceeds one tonne
(1) (2) (3) (4)
Rs. Rs,
01 one year or less . . . . . . . . . . . . 7.50 15.00
02 more than one year but not more than two years. . . 7.50 15.00
03 more than two years but not more than three years . . 7.50 15.00
04 more than three years but not more than four years. . 7.50 15.00
05 more than four years but not more than five years. . 7.50 15.00
06 more than five years but not more than six years. . . 7.50 15.00
07 more than six years but not more than seven years . . 7.50 15.00
08 more than seven years but not more than eight years. . 7.50 15.00
09 more than eight years but not more than nine years. . 7.50 15.00
10 more than nine years . . . . . . . . . . Nil Nil
GROUP B.—Motor vehicles other than those fitted solely with pneumatic tyres
The rate shown in Group A plus fifty per cent. thereof.
Explanation.—ln this Schedule “quarter” means a period of three months commencing on the first day of the month following the month
in which the intimation of non-use of the vehicle on which the lumpsum tax has been levied and collected is given by the
owner to the taxation authority.