FIRST SCHEDULE
( See sub-section (1) of Section 3)
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Class of Motor Vehicle |
Rate of Quarterly
(Tax for motor vehicles*) |
1 |
MOTOR CYCLE: the unladen weight of which |
Rs. |
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(a) does not exceed 70 kilograms |
18.00* |
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(b) exceeds 70 kgs. Whether used for drawing a trailer or not |
28.00* |
II |
Motor car : the unladen weight of which |
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(a) does not exceed 800 kgs. |
64.00* |
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(b) exceeds 800 kgs but not exceed 1600 kgs. |
94.00* |
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(c) exceeds 1600 kgs but not exceed 2400 kgs |
112.00* |
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(d) exceeds 2400 kgs but not exceed 3200 kgs |
132.00* |
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(e) exceeds 3200 kgs |
150.00* |
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Tax for each trailer the uhladen weight of which |
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(a) does not exceed 1000 kgs. |
28.00* |
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(b) excees 1000 kgs. |
66.00* |
III |
INVALID CARRIAGE |
9.00* |
IV |
PUBLIC SERVICE VEHICLE |
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Motor vehicle plying for hire or reward and used for transport of passengers -: (1) |
Per seat |
** |
(a) Vehicle permitted to carry not more than 3*** passengers (motor cycle, auto –rickshaw) |
**40.00 |
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(b) Vehicle permitted to carry more than 3 passengers but not more than 6 passengers. |
Rs. 150.00 per seat per quarter or lumpsum at the rate of----
(a) 7 Percent of the cost of the new vehicle
(b) 2 percent of the cost of other vehicles for which life time tax has already been paid. |
- Substituted by Notification No. F-16-3-92 VIII dated 30.9.92 Published in M.P. Rajpatra (Asadharan ) dated 1.10.1992 pages 1130(2-5)
- Substituted by act No. 11 of 1997 Published in M.P. Rajpatra ( Asadharan) dated 31.31997 pages No. 386(4)-386(6) come into force w.e.f. 1.4.97 vide Notification NO.F-8-A-97 VIII dated 31.3.97
- Amended by M.P. (amendment ) Ordinance No. 1 of 2002 published in M.P. Rajpatra ( extra Ordinary ) dated 13.6.2002 at pages s-02(i)
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(C) Vehicle Permitted to carry more than 6 passengers and plying as stage carriage/contract carriage on city routs/on adjacent area as notified by the State Government. |
80.00* |
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(i) In respect of vehicle permitted to ply as express service for every passengers which the vehicle is permitted to carry. |
60.00* |
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(ii) In respect of vehicle permitted to ply as Ordinary service for every passengers which the vehicle is permitted to carry. |
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*-1(d)Vehicle permitted to carry more than six passengers and plying as stage carriage on routes other than city routes ;-
(I) In respect of vehicles permitted to ply as air-conditioned service or deluxe or express service for every passengers which the vehicle is permitted to carry and where the total distance permitted to be covered by the service in a day. |
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(i)Does not exceeds 100 KM*** |
Per seat per month |
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(a) for air –conditioned/deluxe service |
***250.00 |
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(b) for express service |
200.00 |
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(ii) there after for each 10 KM or part thereof- |
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(a) for air –conditioned/deluxe service |
**20.00 |
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(b) for express service |
**15.00 |
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(2) In respect of vehicles permitted to ply as ordinary service for every passenger which the vehicle is permitted to carry and where the total distance permitted to be covered by a vehicle in a day- |
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(i) Does not exceeds 100 KM*** |
160.00*** |
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(ii) there after for each 10 KM or part thereof- |
10.00** |
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(3) In respect of vehicle of other State permitted to ply as air-conditioned service /deluxe or express service for every passenger which the vehicle is permitted to carry and where the permit is countersigned- |
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*substituted by act no .11 of 1997, published in M.P. Rajpatra (Asadharn) dated 31.3.97 came into force w.e.f.1.4.97.
*-1 substituted by M.P.Act No. 26 of 1991.
** substituted by Act no. 13 of 1995 Published in M.P. Rajpatra (Asadharan)
Dated 1.5.95 page 422 (3) –(6) Came into force w.e.f 1.5.95
*** substituted by act No. 9 of 2001 Published in M.P Rajpata (ashadharn)
Dated 1.4.2001 page 472 (4-2) came into force w.e.f.11.4.2001 vide Notification No.F-8 -2/2001 VIII dated 7.4.2001.
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(i) Under a Reciprocal Agreement |
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(a) For air-conditioned /deluxe service |
* Rs.20.00 for each 10 K.M. or part there of per seat per monthe. |
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(b) for express service |
* Rs 15.00 for each 10 K.M. or part there of per seat per monthe. |
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(ii) Without a Reciprocal Agreement
(a) For air-conditioned /deluxe service |
Rs* 40.00 per seat per monthe plus Rs. *20.00 for each 10 K.M. or part there of per seat per month. |
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(b) for express service *1 |
Rs* 40.00 per seat per monthe plus Rs. *15.00 for each 10 K.M. or part there of per seat per month. |
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(4) In respect of vehicle of other state permitted to ply as ordinary service for every passenger which the vehicle is permitted to carry and where the permit is countersigned- |
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(i) Under a reciprocal Agreement*
Come into forece wef 1.5.95 |
* Rs 10.00 for each 10.k.m. or part thereof per seat per month. |
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Without a Reciprocal Agreement |
Rs* 40.00 per seat per monthe plus Rs. *10.00 for each 10 K.M. or part there of per seat per month |
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**(e) Vehicle permitted to carry more than six passengers and kept as -:
(i) Reserve stage carriage -:
(i) for ordinary bus |
Per seat per month
***160.00 |
*Substituted by Act No.13 of 1995. Published in M.P. Rajpatra (Asadharan) dated 1.5.95 pages 422(3-6) came into force w.e.f. 1.5.95.
* Substituted by Act No.9 of 2001. Published in M.P. Rajpatra (Asadharan) dated 1.4.2001 pages 422(3-6) came into force w.e.f. 11.4.2001 vide notification No.F-8-2/2001/VIII dated 07.04.2001.
** Substituted by Act. No 23/98 came into force w.e.f 1.9.98.
*** Substituted by Act no. 15/2000 came into force w.e.f.17.7.2000 vide notification no. F-8-1-/2001/VIII dated 3.7.2001
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(ii) For express bus |
180.00 |
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(iii) For air-conditioned /deluxe bus |
230.00 |
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(2) Omni bus ( used a transport vehicle) |
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Passenger Transport vehicle-: |
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(i) For ordinary bus |
160.00 |
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(ii) For express bus |
180.00 |
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(iii) For air-conditioned /deluxe bus |
230.00 |
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(f) contract carriage
(1) ** Vehicle permitted to carry more than six passenger and plying as contract carriage covered by all India tourist permit issued by Madhya pradesh State under sub-vehicles (9) of section 88 of the motor vehicle Act. 1988 for which the vehicle is permitted to carry-
(a) for maxicab vehicle having capacity
Exceeding six and upto 12( excluding driver) |
** Rs 150.00 per seat per month or lump sum tax at the rate of
(i)10 percent of the cost of a new vehicle recoverable in two equal instalments in a year.
(ii) 5 percent of the cost of older vehicles for which life time tax has already been paid. |
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(b) For vehicles having more than twelve seats (excluding driver) |
*** Rs 800.00 percent permonth. |
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*(2) Vehicle permitted to carry more than six passengers and playing with in the state as contract carriage for each seat (other than the driver) which the vehicle is permitted to carry- |
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(i) for maxicab vehicle having seating capacity exceeding six and upto 12 (excluding driver) |
*300.00 per seat per quarter |
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(ii) for vehicle having more than twelve seat ( excluding driver) |
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(a) for ordinary bus |
****500.00 per seat per month |
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(b) for air-conditioned bus /deluxe bus |
600.00 per seat permonth |
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(3) Vehicle permitted to carry more than six passengers and plying as contract carriage covered by all India tourist permit issued by other state under sub section (9) of section 88 of the motor vehicle Act. 1988 for each seat ( other than the driver) which the vehicle is permitted to carry- |
* Rs 40.00 per seat per day for ordinary vehicle .
Rs 50.00 per seat per day for air-conditioned vehicle. |
*Substituted by Act No.15 of 2000. Published in M.P. Rajpatra (Asadharan) dated 24.5.2000 came into force w.e.f. 17.7.2000 . vide notification No F-8/2000/VIII dated 13.7.2000.
**Substituted by Ordinary no .1 of 2000. Published in M.P. Rajpatra (Asadharan) dated 13.6.2000 came into force w.e.f. 13.6.2002.
***Substituted by Act No.9of 2001. Published in M.P. Rajpatra (Asadharan) dated 1.4.2001 pages 422(1-2) came into force w.e.f. 11.4.2001 by notification No. F-8-2/2001/VIII dated 7.4.2001.
****Substituted by Act No.23 of 1998. Published in M.P. Rajpatra (Asadharan) dated 31.8.98 pages 968(2-3) came into force w.e.f. 1.9.98 vide Notification No F-8-5-98VIII dated 31.8.98.
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(4) Vehicle permitted to carry more than six passengers and plying as contract carriage on special permit granted under sub-section (8) of section 88 of the motor vehicle Act. 1988 by the other state for each seat (other than the driver ) which the vehicle is permitted to carry. |
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(a) For ordinary bus |
Rs.40.00 per seat per day * |
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(b) for air-conditioned bus /deluxe bus |
Rs.50.00 per seat per day * |
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(a) for ordinary bus |
Rs .400.00 per seat* |
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(b) for air-conditioned bus /deluxe bus |
Rs 600.00 per seat* |
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(5) vehicle permitted to carry more than six passengers and plying as contract carriage on special permit granted under sub-section (8) of section 88 of the motor vehicles Act. 1988 by Madhya pradesh for each seat ( other than the driver ) which the vehicle is permitted to carry. |
** Fifty paise for ordinary bus and Re. one for deluxe /air-conditioned bus per seat per 10 k.m. or part thereof for the entire distance to be covered in accordance with the conditions of the permit, in addition to tax paid under clause (c) (d) (e) or (f) (2) as the case may be . |
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(6) vehicle permitted to carry more than six passengers and plying as contract carriage on temporary permit granted under sub-section 87 (1) of the motor vehicles Act. 1988 by for each seat ( other than the driver ) which the vehicle is permitted to carry. |
*** Fifty paise for ordinary bus and Re. one for deluxe /air-conditioned bus per seat per 10 k.m. or part thereof for the entire distance to be covered in accordance with the conditions of the permit, in addition to tax paid under clause (c) (d) (e) or (f) (2) as the case may be . |
* Substituted by act no .13of 1995. Published in M.P. Rajpatra (Asadharan) dated 1.5.95 pages 422 (3) –(6) came into force w.e.f. 1.5.95.
** Substituted by act no .15 of 2000. Published in M.P. Rajpatra (Asadharan) dated 24.5.2000 came into force w.e.f. 17.7.2000 vide notification No. F-8-1/2000/ VIII dated 13.7.2000.
** *Substituted by act no .9of 2001. Published in M.P. Rajpatra (Asadharan) dated 1.4.2001 pages 472 (1-2) came into force w.e.f. 11.4.2001 vide notification No. F-8-1/2001/ VIII dated 7.4.2001.
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*(7) Vehicle permitted to carry more than six passenger and plying as contract carriage on temporary permit granted under clause (a) of sub- section (1) of Section 87 of the Motor Vehicle Act 1988 by other state for each seat (excluding driver which the vehicle is permitted to carry) |
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(i) For ordinary bus |
* In addition to the tax payable under sub-item(e) Rs.7.00 per seat per day. |
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(ii) for air-conditioned /deluxe bus |
* In addition to the tax payable under sub-item(e) Rs.10.00 per seat per day. |
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(g) Motor vehicle plying without permit- |
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(a) Vehicle permitted to carry to not exceeding 12(excluding driver) |
Month in accordance with entire registered seating capacity.* Rs 1000.00per seat per. |
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(b) Vehicle permitted to carry exceeding 12 passengers (excluding driver) |
Month in accordance with entire registered seating capacity.* Rs 1500.00per seat per. |
*Substituted by act no .23of 1998. Published in M.P. Rajpatra (Asadharan) dated 31.8.98 came into force w.e.f. 1.9.98 vide notification No. F-8-5/98/ VIII dated 31.8.98
Explanation –(1) The number of passengers which a vehicle is permitted to carry shall not include the driver and conductor of such vehicle and shall-
(i) in the case of motor vehicle in respect of which a permit is granted under the motor vehicles Act. 1988 be the number of passenger which the motor vehicle is authorized to carry be the permit and
(ii) in the case of motor vehicle plying for hire or reward without permit granted under the motor vehicles Act.1988 be the maximum number of persons or passengers which the vehicles may be permitted to carry . if a permit was granted under the aforesaid Act.
Provided that in the case of a motor cab or motor car misused as a stage carriage be the number of persons or passengers actually carried at the time of such misuse .
Explanation –(2) For the purpose of item c(i) and d (I) an express service shall mean a service which is permitted to ply by the Transport Authority.
Explanation –(3) The distance permitted to be covered by a vehicle in a day in respect of which a permit is granted under the motor vehicles Act. 1988 be the distance authorized to be covered *( according to the permit in Madhya Pradesh)
Explanation –(4) where in pursuance of any agreement between the Government of Madhya Pradesh and the Government of any state tax in respect of any stage carriage. Plying on a route lying party in the state of Madhya Pradesh and party in other state is payable to the government of Madhya Pradesh only . the tax is respect of such vehicle shall be calculated on the total distance covered by the stage carriage on such route in the state of Madhya Pradesh.
Explanation –(5) Where a conductor is exempted to be carried in a stage carriage for the word driver and conductor occurring in explanation (1) shall be construed as a driver only.
* Explanation –(6) For the purpose of clause (e) the number of reserve stage carriages / spare buses of a holder of service of stage carriages permit shall be the difference between the total number of vehicles owned and the total number of vehicles required as per conditions of permit held by him.
Explanation –(7) The words ‘ plying with out permit’ in clause (g) shall include plying of a public service vehicle on un authorized route or making a trip not authorized by a permit granted under the motor vehicles act. 1988 but shall not include the plying of a public service vehicle under circumstance laid down in ** ( omitted ) sub- section (3) of section 66 of the motor vehicle act 1988.
Explanation –(8) The tax leviable under clause (g) shall be paid
(i) Whether the owner of such Motor vehicle is prosecuted or not and
(ii) Whether the criminal proceeding have been concluded or not where a challan for playing the motor vehicle without permit or on an un authorized route or for making an un- authorized trip is filled .
** Explanation –(9) The tax payable by the holder of service of stage Carriages permit in respect of buses authorized to ply on such permit shall be calculated on the basis of average seating capacity of such buses-:
(i) Under sub-item (d) of such number of buses as is required for plying on any day to maintain service on all the routes covered by the permits held and
(ii) Under sub-item (e) for the remaining number of buses.
*immersed by M.P. Act no 26 of 1991
** added by the president ‘s act No 10 of 1993 Published in M.P. Rajpatara. (ashadharan) dated 3.4.93 pages 221-222 (1) came into force w.e.f 10.10.92
*** Omitted by the President’s Act No 10 of 1993.
V . GOOD CARRIAGE:
*( a) the registred weight of which
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Rupees per quarter
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(i) Does not exceed 2000 Kgs. 600.00 or life time tax 10% of The cost
(ii) exceeds 2000 Kgs. But Does not exceed 4000 Kgs. 900.00
(iii) exceeds 4000 Kgs. But Does not exceed 6000 Kgs 1300.00
(iv)exceeds 6000 Kgs. But Does not exceed 8000 Kgs 1700.00
(v) exceeds 8000 Kgs. But Does not exceed 10000 Kgs 2100.00
(vi) exceeds 10000 Kgs. But Does not exceed 12000 Kgs 2500.00
(vii) exceeds 12000 Kgs. But Does not exceed 14000 Kgs 2900.00
(viii) exceeds 14000 Kgs. But Does not exceed 16000 Kgs 3300.00
(ix) exceeds 16000 Kgs. But Does not exceed 18000 Kgs 3700.00
(xvii) and thereafter for each additional 2000 Kgs. Or Part thereof 500.00
(b)in respect of goods carriages covered by the National Permit granted under sub- section (12) of section 88 of the motor vehicles Act. 1988 by the other state the tax shall be Rs. 5000.00 ** per vehicle per year .
(c) In respect of goods carriages belonging to other State . plying on the strength of permit issued by the other state and countersigned by the state of Madhya pradesh the tax shall be paid at the rate of Eighty five ** per cent of the rate specified in sub clause (a) of clause V for a quarter.
(d) In respect of goods carriage of other state plying in the state of Madhya pradesh under temporary permit for a period not exceeding one month the rte of tax shall be 1/3 of the tax payable for a quarter as specified in sub-clause (a) of clauseV.
VI. OMNI BUS *** For Private Use –
For every seat of the Motor Vehicle with seating capacity of more than six ( excluding driver) and used for transport of persons the registered seating capacity of which is –
(a) upto 12 ( excluding driver ) * Rs. 100.00 per seat per quarter
(b) more than 12 seats ( excluding driver) *Rs 350.00 Per seat per quarter
*Substituted by act no .11of 1997. Published in M.P. Rajpatra (Asadharan) dated 31.3.97 pages 38 (6) came into force w.e.f. 1.4.97 vide notification No. F-2-1/97/ VIII dated 31.3.97
**Substituted by President’s act no .13of 1993. Published in M.P. Rajpatra (Asadharan) dated 4.10.93 came into force w.e.f. 1.9.93 .
****Substituted by act no .23/98. Published in M.P. Rajpatra (Asadharan) dated 31.3.98 came into force w.e.f. 1.4.98 vide notification No. F-8-5-98 dated 31.3.98.
VII. PRIVATE SERVICE VEHICLE:
Private service vehicle with a seating capacity of more than six excluding the driver and ordinarily used by or on behalf of the owner of such vehicle for the purpose of carrying persons for or in connection with his trade or business otherwise than for hire or reward.
** (i) Where the vehicle is registered in the name of owner *Rs 450.00 per seat/qtr
**(ii) Where the vehicle is acquired by the owner on hire
Under a lease Agreement. **Rs 600.00 per seat/qtr
VIII. EDUCATION INSTITUTION BUS:
Education institution bus with a seating capacity of more than six persons excluding the driver Ordinarily used by or on behalf of a college , school or Rs 30.00 other educational institution and used solely for the purpose of per seat transport of student or staff of the educational institution in per quqrter connection with any of its activities.
*IX . ALL OTHER MOTOR VEHICLES NOT INCLUDED IN ANY OF THE CLASS OF VEHICLES OF SPECIFIED IN THIS SCHDULE:
The unladen weight of which
Rs per quarter
(i) does not exceed 1000 Kgs. *152.00 “
(ii) exceeds 1000 Kgs. But does not exceeds 2000 kgs 200.00 “
(iii) exceeds 2000 Kgs. But does not exceeds 3000 kgs 290.00 “
(iv) exceeds 3000 Kgs. But does not exceeds 4000 kgs 382.00 “
(v) exceeds 4000 Kgs. But does not exceeds 5000 kgs 527.00 “
(vi) exceeds 5000 Kgs. But does not exceeds 6000 kgs 690.00 “
(vii) exceeds 6000 Kgs. But does not exceeds 7000 kgs 871.00 “
(viii) and thereafter for each additional 1000 kgs.or part
There of 254.00 “
(ix) tax for each trailer 73.00
*substituted by Act No. 11 of 1997 . Published in M.P. Rajpatra (Asadharan) dated 31.3.97 pages 38 (6). Came into force w.e.f. 1.4.97 vide Notification No. F-2-1-97/VII dated 31.3.97.
**substituted by Act No. 15 of 2000 published in M.P. Gazette (Asadharan ) dated 24.5.2000 pages 660-660(1)(2), came into force w.e.f. 17.7.2000, vide Notification No. F-8-1/2000/VIII dated 13.7.2000
Note –
(1) The rates of tax specified in this schedule are applicable to motor vehicles of
Respective class when fitted with pneumatic tyres.
(2) The rate of tax respect of a motor vehicle fitted with non-pneumatic tyres shall be
One and half times the rates specified for a similar class of vehicle fitted with
Pneumatic tyres .
SECOND SCHEDULE
[ See First Proviso to sub-section (1) of section 3]
Description of Motor vehicle rate of life time tax
1-*MOTOR CYCLE WITH OR WITHOUT ATTACHMENT
The unladen weight of which
(i) does not exceed 70 Kgs. 5% *2
(ii) exceeds 70 Kgs. 5% *2
2- MOTOR CARS:
The unladen weight of which-
(i) does not exceed 800 Kgs. 5% *2
(ii) exceeds 800 Kgs. But does not exceed 1600 Kgs 5% *2
(iii) exceeds 1600 Kgs. But does not exceed 2400 Kgs 5% *2
(iv) exceeds 2400 Kgs. But does not exceed 3200 Kgs 5% *2
(v) exceeds 3200 Kgs. 5% *2
Capacity exceeding six and upto 12( excluding driver)
3- deleted
4- INVALID CARRIGE 360.00
5- *2 AUTORICKSHAW having seating capacity upto 3-1 6% *2
6- crain crushier , buldozar , dumper , truck , lodar truck, earth 6% of the cost
Mover/ pay loader , motor grader ,and machenical shawal
*Substituted By Act no 11 of 1997 Published in M.P. Rajpatra (Asadharan) dated 31.3.97 pages 386(4) -386(6) came into force w.e.f. 1.4.97 vide Notification No. F-8-I97/VIII dated 31.3.97.
* 1-Substituted By Act no 28 of 1998 Published in M.P. Gazette (Asadharan) dated 24.5.2000 pages 660-600 (1) (2) came into force w.e.f. 17.7.2000 vide Notification No. F-8-I /2000 VIII dated 13.7.2000.
* 2-Substituted By Act no 9 of 2001 Published in M.P. Rajpatra (Asadharan) dated 1.4.2001 pages 472 (1) (2) came into force w.e.f. 11.4.2001 vide Notification no. f-8-2/2001VIII dated 7.4.2001.
Explanation:
(1) The cost of vehicles means cost realized by the dealer.
(2) For calculating the life time tax on the basis of the cost of the above class of vehicle the owner of the vehicle shall be required to produce sale receipt issued by the dealer at the time of registration.
THIRD SCHEDULE
( See Section 4)
Description of Annual Tax for first seven Annual Tax additional
Vehicle or less vehicles in possession 7 or less vehicles in
Of a manufacturer or dealer possession Manufacturer
Or dealer
1- Motor Cycles 400.00 400.00
2- Chassis of heavy 600.00 600.00
Motor vehicle
3- Other vehicles 500.00 500.00 |
