Bare Acts

SCHEDULE IB [See section 10(2)(b)]


GROUP A.—Motor cycles fitted solely with pneumatic tyres
PART 1.—Motor cycles, tricycles (including motor scooters and cycles wilh attachment for propelling the same by mechanised power
Sl.
No.
If after registration, removal or cancellation of
registration of vehicle takes place and its age from
the month of first registration is—
Rate of refund
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 . . . . . . . . . . . 360 180 450 135
02 more than one year but not more than two years . 320 160 400 120
03 more than two years but not more than three years. . 280 140 350 105
04 more than three years but not more than four years. 240 120 300 90
05 more than four years but not more than five years. . 200 100 250 75
06 more than five years but not more than six years. . 160 80 200 60
07 more than six years but not more than seven years. . 120 60 150 45
08 more than seven years but not more than eight years 80 40 100 30
09 more than eight years but not more than nine years. 40 20 50 15
10 more than nine years . . . . . . . . . . . Nil Nil Nil Nil
15
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, removal or cancellation of registration of motor vehicles (adapted and used for
invalids) takes place and its age from the month of first registration—
Rate of refund
(1) (2) (3)
Rs.
01 one year or less . . . . . . . . . . . . . . . . . . . 90
02 more than one year but not more than two years. . . . . . . . . . . . 80
03 more than two years but not more than three years . . . . . . . . . . . 70
04 more than three years but not more than four years . . . . . . . . . . . 60
05 more than four years but not more than five years . . . . . . . . . . . 50
06 more than five years but not more than six years . . . . . . . . . . . 40
07 more than six years but not more than seven years. . . . . . . . . . . 30
08 more than seven years but not more than eight years. . . . . . . . . . . 20
09 more than eight years but not more than nine years. . . . . . . . . . . 10
10 more than nine years. . . . . . . . . . . . . . . . Nil
PART III.—Motor vehicles other than those Iiable to tax under Part I or Part II
Sl.
No.
If after registration, removal or cancellation of
registration of vehicles takes place and its age from
the month of registration—
Rate of refund per year 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 . . . . . . . . . . 1125 1440 2070 1350
02 more than one year but not more than two years . . 1000 1280 1840 1200
03 more than two years but not more than three years. 875 1120 1610 1051
04 more than three years but not more than four years. 750 960 1380 900
05 more than four years but not more than five years . 625 800 1150 750
06 more than five years but not more than six years . 500 640 920 600
07 more than six years but not more than seven years. 375 480 690 450
08 more than seven years but not more than eight years 250 320 460 300
09 more than eight years but not more than nine years. 125 160 230 150
10 more than nine years. . . . . . . . . . Nil Nil Nil Nil
16
PART IV.—Additional tax payable in respect of vehicles referred to in Item VII—if such vehicles are used for drawing trailers
Sl.
No.
If after registration, removal or cancellation for
registration of a vehicle takes place and its age
from the month of first registration is—
Rate of refund
For each trailer the registered exceeds one tonne laden weight of which
does not exceed one tonne
(1) (2) (3) (4)
Rs. Rs.
01 one year or less. . . . . . . . . . 540 1080
02 more than one year but not more than two years . 480 960
03 more than two years but not more than three years. 420 840
04 more than three years but not more than four years. 360 720
05 more than four years but not more than five years. 300 600
06 more than five years but not more than six years . 240 480
07 more than six years but not more than seven years. 180 360
08 more than seven years but not more than eight years 120 240
09 more than eight years but not more than nine years. 60 120
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. 

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