(1) All motor vehicles 1[other than trailers drawn by motor vehicles] designed and used solely for agricultural operations on farms or farm lands, shall be exempt from the payment of the tax.
(2) The State Government may, 2[* * *] by notification in the Official Gazette, exempt either totally or partially any class of motor vehicles other than those falling under sub-section (1), or any motor vehicles belonging to any class of persons, 3[or any motor vehicle used solely for or in furtherance of any charitable purpose 4[or any motor vehicle used for rendering relief to the public in cases of fire, flood, earthquake, drought or other natural calamities], from the payment of the tax 5[subject to such conditions, if any, as may be specified in such notification] :
6[Provided that, where the motor vehicle is used for tendering relief to the public in such natural calamities, the State Government may, exempt it from payment of tax retrospectively for any period or periods during which such vehicle was used for rendering relief to the public in such natural calamities.]
7[(3) Any person claiming exemption from the payment of tax under this section shall apply to the Taxation Authority, within whose jurisdiction the motor vehicle in respect of which such exemption is claimed, is used or kept for use, in such form and manner and within such time, as may be prescribed].
Explanation 8[(1)] : For the purpose of this section the expression agricultural operation means tilling, sowing, harvesting, crushing of agricultural produce, or any other similar operation carried out for the purpose of agriculture 9[and includes use of the vehicle from the place of residence of its owner or from the garage or place of repairs to his farm and from the farm to any of the places aforesaid]; 10[and also include use of the vehicle from the place of purchase to the registering office and to the owner s residence, garage, place of repairs or farm, as the case may be]; but does not include the transportation of persons or materials for the purpose of agriculture, or the transportation of agricultural produce.
11[Explanation (2) :- For the purposes of this section, charitable purpose includes -
(1) relief of poverty or distress,
(2) medical relief,
(3) education,
(4) religious teaching or worship,
(5) advancement of other objects of general public utility].
NOTES
Under section 13(1) of the Bombay Motor Vehicles Tax Act, 1958, all motor vehicles, designed and used solely for agricultural operations on farms or farm lands, are exempted from the payment of the tax. Under Explanation 1 to section 13 it was laid down inter alia that the expression “agricultural operations” included use of the vehicle from the place of residence of its owner or from the garage or place of repairs to his farm or from the farm to any of the places aforesaid. Doubts had been raised in the case of vehicles purchased whether their use from the place of purchase to the registering office if they are not already registered and then upto the stage they are taken to the farm for actual use is covered by the exemption or not. The intention all along had been that such initial use should also be exempted from the payment of the tax. Objects and Reasons M.G.G., Pt. IV, Mah. XXII of 1977, p. 106.
Once exemption from payment of tax is given Government is not liable to charge additional tax.-Once it is accepted by the State Government that the Maharashtra State Farming Corporation Ltd. is entitled to exemption from payment of tax then it is futile to suggest that still the Corporation is liable to pay additional one time tax which is also a part of the expression tax as defined under sec. 2(6) of the Act.- Maharashtra State Farming Corporation Ltd. v. State of Maharashtra, 1991 (2) Mah. L. R. 30.
To augment the State revenue and to meet the increasing expenditure on the implementation of the Tax Recovery Measures, it was considered necessary to make certain amendments to the Bombay Motor Vehicles Tax Act, 1958 (Bom. LXV of 1958), immediately, so as to levy a tax on trailers drawn by motor vehicles and to increase the maximum rates of tax for the air conditioned motor vehicles used for transport of passengers by private operators on inter-State routes and also the rate of one time tax on motor cars and omni buses.
As both Houses of the State Legislature were not in session and the Governor of Maharashtra was satisfied that circumstances existed which rendered it necessary for him to take immediate action further to amend the Bombay Motor Vehicles Tax Act, 1958, for the purposes aforesaid, the Bombay Motor Vehicles Tax (Amendment) Ordinance, 2001, (Mah. Ord. Ill of 2001), was promulgated by the Governor of Maharashtra on the 31st January, 2001.
The Bill is intended to replace the said Ordinance by an Act of the State Legislature. Vide Statement of Objects and Reasons.- [Mah. 15 of 2001].
NOTIFICATIONS
G.N., H.D., No. MTA. 1780/25(75)-TRA-3, dated 1st April, 1980
(M.G.G., Pt. IV-B, p. 324)
Amended by G.N., H.D., No. MTA. 1985/(9)-TR-3, dated 9th October, 1985.
(M.G.G., Pt. IV-B, p. 3532(1))
Amended by G.N., H.D., No. MTA. 10200/CR-12/TRA-3, dated 23rd February, 2001 (M.G.G., Pt. IV-B, p. 6).
In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958), read with Order No. GSR. 47(E), dated the 17th February, 1980, of the President of India and in supersession of Government Notification, Home Department, No. MTA. 1773/XII-C, dated the 31st May, 1973, the Government of Maharashtra hereby with effect from the 1st day of April, 1980 exempts from the tax levied under sub-sections (1) and (1A) of Section 3 of the said Act-
(a) the following classes of motor vehicles, and
(b) the motor vehicles belonging to the following classes of persons :-
(a) Classes of Motor Vehicles -
(i) Motor Vehicles imported or arriving in the State of Maharashtra under cover of a "Carnet de passages eu douane" or "Triptych" or "Diptych" and kept in the State for a period not exceeding thirty days;
(ii) Motor Vehicles (other than transport vehicles) in respect of which tax has been paid in any territory outside the State of Maharashtra and kept for use in the State of Maharashtra during any part of a quarter in respect of which the tax has been paid in such other territory;
(iii) Mechanically propelled road-rollers and motor vehicles used exclusively for fire brigade purposes;
(iv) Such motor vehicles as are used exclusively as ambulances or as mobile dispensaries; provided that no charges are made for the service rendered or where charges are made, such charges are on the basis of no loss and no profit;
12(I)* * *]
(vi) Trailers registered and kept for use as alternate trailers of an articulated vehicle provided that such trailers are used with any one of the tractors as may be specified by the Registering Authority;
(vii) Motor Vehicles used in connection with Shramdan work approved by the State Government in this behalf;
13[(Vii) Motor Vehicles used exclusively for conveyance of children to and from schools (being vehicles which are liable to be taxed under sub-clause IV, but are taxed under sub-clause VII, of clause A of the First Schedule to the Bombay Motor Vehicles Tax Act, 1958) to the extent of the difference between the tax levied under the said sub-clause IV and sub-clause VII;]
(ix) Such motor vehicles as are used exclusively as hearses;
(x) All motor vehicles temporarily registered for being removed to subregion, other regions, or States for final registration;
(xi) All transport vehicles which are temporarily registered and used in the State for body building purposes;
(xii) All motor vehicles specially adopted for the use of persons suffering from a physical defect or disability, where such vehicles are owned or are used solely, by persons suffering from such a defect or disability;
(xiii) All motor vehicles used exclusively within the precincts of the Santa Cruz Airport Premises, Greater Bombay.
(b) Motor Vehicles belonging to the following classes of per.-sons :
(i) Motor Vehicles belonging to the United Nations being exempt from the tax under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947);
(ii) Motor vehicles belonging to the United Nations International Children Emergency Fund, New Delhi, and loaned to the Government of Maharashtra for carrying out schemes under the Community Project Programme from the date the vehicles are registered in the State of Maharashtra;
(iii) Motor vehicles belonging to the Government of India or the Government of Maharashtra;
(iv) Motor vehicles belonging to the State Transport Undertaking which are under intimation of "non-use", but which are moved on the road when such movement is exclusively between the garage and the workshop or from one workshop to another, for the purposes of periodical checking, overhaul, repairs, painting or body-building or for the purpose of road testing and where such movement is not for hire or reward;
(v) Motor vehicles belonging to any local authority in the State of Maharashtra.-
(a) used or adapted for use for purposes other than the transport of passengers or goods for hire or reward or in connection with any commercial enterprise;
(b) used exclusively as ambulances or as hearses;
(vi) Motor vehicles belonging to persons acting under contract with any local authority in the State of Maharashtra and used solely for the maintenance and service of street lighting or for road cleaning, road watering or conservancy purposes;
(vii) Motor vehicles belonging to a society for the prevention of cruelty to animal and used exclusively for the conveyance of sick animals or as mobile veterinary dispensary;
(viii) Motor vehicles belonging to Consular and Diplomatic Officers;
(ix) Tractors belonging to the Bombay Electric Supply and Transport undertaking, which are kept solely as spares, but which are moved on road when movement is exclusively between the workshop and the place where the tractor would be hitched to the trailer vehicles and vice versa and for the purpose of periodical checking, overhaul, repairs, painting or for purpose of road testing and where in all such cases, movement is not for hire or reward;
(x) Motor vehicles, belonging to any Government and not used for any commercial enterprise or purpose; provided similar exemption to the vehicles belonging to the Government of Maharashtra is granted on reciprocal basis;
(xi) Motor vehicles belonging to the Co-operative for American Relief Everywhere Inc. (CARE) either imported or purchased locally and used exclusively in connection with the work of that organisation in the State of Maharashtra.
2. The exemption granted by this notification shall be effective from the 1st day of Apri1,1980.
G.N., H.D., No. MTA. 1780/26-TRA-3, dated 1st April, 1980
(M.G.G., Pt. IV-B, p. 322)
In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958) read with Order No. G.S.R. 47(E), dated the 17th February, 1980, of the President of India and in supersession of all existing notifications issued in this behalf, the Governor of Maharashtra hereby exempts totally, on and from the 1st day of April, 1980, motor vehicles being public goods vehicles or private goods vehicles of stage carriages registered in another State and plying on substantive permits in the State of Maharashtra countersigned by the State Transport Authority, Maharashtra State, in accordance with the reciprocal transport agreement ratified by the Government of Maharashtra and the Government of that State from payment of tax levied under sub-section (8) of section 3 of the said Act.
G.N.,H.D., No. MTA. 1780/36(b) TRA-3, dated 23rd April, 1980
(M.G.G., Pt. IV-B, p. 429)
Amended by 14(G.N., H.D., No. MTA. 1780/36/(b) TRA-3, dated 16th May,
1980 (M.G.G., Pt. IV-B, p. 377)]
In exercise of the powers conferred by sub-section (2), of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958) and of all other powers enabling it in that behalf read with Order No. GSR 47(E), dated the 17th February, 1980, of the President of India and in supersession of Government Notification, Home Department, No. MFA. 2072/25-XII-C, dated the 30th December, 1972, the Governor of Maharashtra is hereby pleased to exempt partially, with effect from the 1st day of April, 1980, motor vehicles being public goods vehicles owned by public carriers holding composite permits in respect thereof issued by the State Transport Authority or the Regional Transport Authority of any of 15[the States of Gujarat, Haryana, Madhya Pradesh, Punjab, Rajasthan, Uttar Pradesh or Himachal Pradesh or the Union Territory of Delhi or Chandigarh] from payment of so much of the amount of the tax as is in excess of one thousand rupees for a period of each financial year :
Provided that, the said sum of one thousand rupees payable as tax is paid in full in advance for each financial year or part thereof and no reduction on account of non-use or any other cause is permissible for any period less than a year :
Provided further that the owner of a vehicle may, at his option, pay the tax in two equal instalments the first on or before the 15th March for the period April-September and the second instalment on or before the 15th September for the period October-March :
Provided further that the tax leviable in respect of every such motor vehicle under any law relating to tax on motor vehicles for the time being in force in any such State or Union Territory has been paid in full in relation to the financial year during which the vehicle is in use under the authority of such composite permit in this State, arid the holder of the composite permit has obtained an endorsement thereon of tax payment made and produces it on demand for inspection by any officer duly authorised by the State Government or by any officer empowered by it, in this behalf or displays valid tax token in the manner provided by or under such law.
Explanation : - For the purpose of this notification, "composite permit" means a permit issued under the Motor Vehicles Act, 1939, in pursuance of the Special Reciprocal Agreement entered into by the State of Maharashtra with the said States and Union Territories for the purpose of issuing composite permits in respect of motor vehicles being public goods vehicles owned by public carriers for operation on inter-State routes passing through any of the said States or Union Territories and Maharashtra.
G.N., H.D., No. MTA. 1780/36(a) TRA-3, dated 23rd April, 1980
(M.G.G., Pt. IV-B, p. 428)
Amended by '[G.N., H.D., No. MTA. 1780/36(a)-TRA-3, dated 16th May,
1980 (M.G.G., Pt. IV-B, p. 377)]
In exercise of the powers conferred by sub-section (2) of Section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Bom. LXV of 1958), and of all other powers enabling it in that behalf read with Order, No. G.S.R. 47(E), dated the 17th February, 1980 of the President of India and in supersession of Government Notification, Home Department, No. MTA. 2075/6(b)-XXXIVTR, dated the 31st December, 1976, the Governor of Maharashtra is hereby pleased to exempt partially, with effect from the 1st day of April, 1980, motor vehicles being public goods vehicles owned by public carriers holding composite permits in respect thereof issued by the State Transport Authority or the Regional Transport Authority of any of qthe States of Andhra Pradesh, Kerala, Tamil Nadu, Karnataka or Gujarat] or the Union Territory, of Goa or Pondithery from payment of so much of the amount of the tax as is in excess of one thousand rupees for a period of each financial year :
Provided that, the said sum of one thousand rupees payable as tax is paid in full in advance for each financial year or part thereof and no reduction on account of non-use or any other cause is permissible for any period less than a year :
Provided further that the owner of a vehicle may, at his option, pay the tax in two equal instalments the first on or before the 15 March for the period April-September and the second instalment on or before the 15th September for the period October-March :
Provided further that the tax leviable in respect of every such motor vehicle under any law relating to tax on motor vehicles for the time being in force in any such State or Union Territory has been paid in full in relation to the financial year during which the vehicle is in use under the authority of such composite permit in this State, and the holder of the composite permit has obtained an endorsement thereon of tax payment made and produces it on demand for inspection by any officer duly authorised by the State Government or by any officer empowered by it, in this behalf or displays valid tax token in the manner provided by or under such law.
Explanation :- For the purpose of this notification, "composite permit" means a permit issued under the Motor Vehicles Act, 1939, in pursuance of the Special Reciprocal Agreement entered into by the State of Maharashtra with the said States and Union Territories for the purpose of issuing composite permits in respect of motor vehicles being public goods vehicles owned by public carriers for operation on inter-State routes passing through any of the said States or Union Territories and Maharashtra.
16[G.N., H.D., No. MTA. 1780/36(c) TRA-3, dated 23rd April, 1980
(M.G.G., Pt. IV-B, p 430)]
Amended by 15[G.N., H.D., No. MTA.1780/36-(c) TRA-3,
dated 16th May, 1980
(M.G.G., Pt. IV-B, p. 378))
In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958) and of all other powers enabling it in that behalf read with Order No. G.S.R. 47(E), dated the 17th February, 1980, of the President of India and in supersession of Government Notification, Home Department. No. MTA.2075/6(e)- XXXIV-TR, dated the 31st December, 1976, the Governor of Maharashtra is hereby pleased to exempt partially, with effect from the 1st day of April, 1980, motor vehicles being public goods vehicles owned by public carriers holding composite permits in respect thereof issued by the State Transport Authority or the Regional Transport Authority of any of the States of Madhya Pradesh, Orissa, Bihar, West Bengal, Uttar Pradesh or Andhra Pradesh from payment of so much of the amount of the tax as in excess of one thousand rupees for a period of each financial year :
Provided that, the said sum of one thousand rupees payable as tax is paid in full in advance for each financial year or part thereof and no reduction on account of non use or any other cause is permissible for any period less than a year :
Provided further that the owner of the vehicle may, at his option, pay the tax in two equal instalments the first on or before the 15th March for the period April, September and the second instalment on or before the 15th September for the period October-March :
Provided further that the tax leviable in respect of every such motor vehicle under any law relating to tax on motor vehicles for the time being in force in any such State has been paid in full in relation to the financial year during which the vehicles in use under the authority of such composite permit in this State, and the holder of the composite permit has obtained an endorsement thereon of tax payment made and produces it on demand for inspection by any officer duly authorised by the State Government or by any officer empowered by it in this behalf or displays valid tax token in the manner provided by or under such law.
Explanation. - For the purpose of this notification, "composite permit" means a permit issued under the Motor Vehicles Act, 1939. In pursuance of the Special Reciprocal Agreement entered into by the State of Maharashtra with the said States for the purpose of issuing composite permits in respect of motor vehicles being public goods vehicles owned by public carriers for operation on inter-State routes passing through any of the said States and Maharashtra.
G.N., H.D., No. MTA. 2080/(113)-TRA-C-3 dated 23rd May, 1980
(M.G.G., Pt. IV-B, p. 419)
Amended by G.N., H.D. No. MTA 2083/780/TRA-3, dt. 12th August, 1983.
Amended by 17[G.N., H.D., No. MTA. 2086/TRA-3,
dated 12th February, 1986
(M.G.G., Pt. IV-B, p. 264)
In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Bom. LXV of 1958), and of all other powers enabling it in that behalf read with Order, No. G.S.R. 47(E), dated the 17th February, 1980, of the President of India and in supersession of Government Notification, Home Department, No. MTA. 2075/20- XXXI-TR, dated the 20th February, 1976, the Governor of Maharashtra is hereby pleased to exempt partially, with effect from the 1st day of April, 1980, motor vehicles being public goods vehicles owned by public carriers holding national permits in respect thereof, issued by the Appropriate authority of any of the State, other than Maharashtra or of any Union Territory and who have chosen to operate in the State of Maharashtra from payment of so much of the amount of the tax as is in excess of 2Ione thousand five hundred rupees and in case of public goods vehicles which are multi axle vehicles one thousand one hundred and twenty five rupees for each financial year]:
Provided that
(a) the said sum of 18[one thousand five hundred rupees or one thousand one hundred and twenty-five rupees, as the case may be] payable as tax is paid in full in advance for each financial year or in two equal instalments 19[the first on or before the 15th March and the second on or before the 15th September]; and
(b) where the authorisation in respect of the national permit is granted at any time after the first quarter of the financial year; the tax shall be assessed on pro rata basis for the remaining quarters of the financial year, including the quarter in which such authorisation is granted and the tax so assessed shall be paid either in lumpsum or in two instalments, the first to be paid immediately on granting the authorisation and the second covering the period from the 1st October to the 31st March to be paid before the 15th September.
Quarter shall be taken as a unit and not months and days and no reduction on account of non-use or any other cause shall be allowed for any period less than two consecutive quarters :
Provided further that the tax shall be leviable in respect of motor vehicles being public goods vehicles under the Bombay Motor Vehicles Tax Act, 1958, if the holder of the national permit who has not chosen the State of Maharashtra for operation under the said permit operates such vehicles in this State :
Provided also that the tax leviable in respect of every such goods vehicles under any law relating to tax on motor vehicles for the time being in force in any such State or Union Territory has been paid in full in relation to the financial year during which the vehicle is in use under the authority of such national permit in this State and the holder of the national permit has obtained an endorsement thereon that the tax has been paid and produces it on demand for inspection by any officer duly authorised or empowered by the State Government in this behalf or displays the valid tax token in the manner provided by or under such law.
Explanation.- For the purpose of this notification the expressions "national permit" and "Appropriate Authority" shall have the same meanings as are assigned to them respectively in clauses (a) and (b) of the Explanation to. sub-section (11) of section 63 of the Motor Vehicles Act, 1939.
G.N., H.D., No. MTA. 1781/TRA-3, dated 18th September, 1981
(M.G.G., Pt. IV-B, p. 1701)
In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958, the Government of Maharashtra hereby with effect from the 1st day of April, 1980 exempts motor vehicles belonging to the Government of India or the Government of Maharashtra from the tax levied under sub-section (1B) of section 3 of the said Act.
G.N., H.D., No. TGA. 1780/2-(74)-TRA-3, dated 4th December, 1981
(M.G.G., Pt. IV-B, p. 2078)
In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958), the Government of Maharashtra hereby exempts totally, with effect from the 1st April, 1981, private goods vehicles belonging to any local authority in the State of Maharashtra used in the discharge of the functions of such local authority under any law for the time being in force but not for any commercial enterprise or purpose, from payment of the further tax leviable under sub-section (1B) of Section 3 of the said Act.
No. MTA. 1792/CR. 18/TRA. 3.- In exercise of the powers conferred by sub-section (2) of section 13, read with item (5) of Explanation 2 to the said section of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958), the Government of Maharashtra hereby exempts totally from the payment of motor vehicles tax with effect from 19th day of November, 1991 to the 30th day of June, 1992 the motor vehicle bearing Registration Marks AP-9-T-5137 belonging to Messrs Ashok Leyland Limited, a motor vehicle which is used solely for the purpose of advancement of other objects of general public, being a charitable purpose.- M.G.G., Pt. IV-B, 1992, dt. 30.6.92 p. 914.
No. MTA. 1980/45-(291)-TRA-3.- In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958), the Government of Maharashtra hereby exempts motor vehicles referred to in sub-clause VI of clause (A) of the First Schedule to the said Act (being motor vehicles manufactured at any place outside India and purchased in India upto the end of the year 1953) from the payment of only so much of the tax as is in excess of 25 per centum of the amount of the tax levied in respect of such vehicles under clause (b) of sub-section (1A) of Section 3 of the said Act.
Exemption under this Notification shall take effect on and from the date of registration of each of such motor vehicles immediately following the date of this notification. This Notification was superseded by the Notification given below.
No. MTA. 1985(c)/TRA-3. - In exercise of the powers conferred by subsection (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958, and in supersession of Government Notification, Home Department, No. MTA. 1980/45 (291)-TRA-3, dated the 7th June, 1982, as amended by Government Notification, Home Department, No. MTA. 1980/45 (291)-TRA-3, dated the 20th September, 1982, the Government of Maharashtra hereby exempts motor vehicles referred to in sub-clause V of clause A of the First Schedule to the said Act (being motor vehicles manufactured at any place outside India and imported into India from such place upto the end of the year 1974) from the payment of only so much of the tax as is in excess of 25 per centum of the amount of the tax levied in respect of such vehicles under clause (b) of sub-section. (1A) of section 3 of the said Act.
2. Exemption under this notification shall take effect on and from the date of registration of each of such motor vehicles immediately following the date of this notification. M.G.G., Pt. IV-B, 1985, p. 2192.
20In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958), the Government of Maharashtra hereby with effect from the 1st day of April, 1989, exempts partially from the tax levied under the said Act, the vehicles specified in column (2) of the Schedule appended hereto to the extent respectively specified against each of them in column (3) thereof.
SCHEDULE
Sr. No.
Category of Motor Vehicles
Tax exemption limit
1.
School buses owned by school authorities and used exclusively as school buses.
2/3rd of annual tax rate applicable.
2.
School buses taken on contract by school authorities and used exclusively as school buses.
2/3rd of annual tax rate applicable.
21[2A.
Buses owned or taken on contract by other than school authority to transport exclusively children to and from Schools.]
2/3 of the annual tax rate applicable
3.
School buses taken on contract by school authorities used as school buses as well as contract carriages for other purposes on regular basis on holidays or outside school hours.
1/3rd of 3[quarterly tax rate applicable for res -pective quarter].
4.
School buses taken on contract by school authorities exclusively for their purposes, but used even once during a year for any other purpose.
1/3rd of 22[quarterly tax rate applicable for res- pective quarter.]
5.
Buses owned by drama companies Loknatya or Tamasha Mandals. and Orchestra Groups.
2/3rd of annual tax rate applicable.
2. The aforesaid tax exemption shall be applicable with reference to the annual tax rates applicable for the respective type of vehicle and would be effective only till the vehicle is being used for the aforesaid specified purpose.
3. Where a tax on motor vehicles is levied by any local authority, the tax rates for motor vehicles registered for use within the limits of such local authority shall be two-third of the tax rates and the aforesaid tax exemption would be applicable with reference to such tax rates applicable to the respective type of vehicle.
23(Explanation. - For the purposes of this notification, the expression `school bus' means school buses used to and fro conveyance of children, at school, upto secondary education level].
No. MTA. 1788/49/TRA-3.- In exercise of the powers conferred by sub-section (2) of Section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958), read with section 21 of the Bombay General Clauses Act, 1904 (Born. I of 1904), the Government of Maharashtra hereby rescinds, with effect from the 25th May, 1989, the Government Notification, Home Department, No. MTA. 1759/101733/XII, dated the 24th November, 1960.- M.G.G., Pt. IV-B, 1989, p. 714.
No. MTA. 1090/2(D)TRA-3 :- In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958) and of all other powers enabling it in that behalf the Government of Maharashtra hereby exempts with effect from the 1st day of April, 1991, the goods vehicles plying between any other State and the State of Maharashtra under the Reciprocal Transport Agreement and having counter-signature of the State of Maharashtra, to the extent of seventy-five per centum of the amount of motor vehicle tax leviable for same type of vehicles in the State of Maharashtra.- M.G.G., Pt. IV-B, dated 6.3.91, Ex. p. 128.
No. MTA. 1090/2(C)TRA-3 :- In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958) and of all other powers enabling it in this behalf, the Government of Maharashtra hereby rescinds Government Notification, Home Department, No. MTA. 1090/2(C)/TRA-3, dated the 5th March, 1991 published in the Maharashtra Government Gazette, Ext. Ord., Pt. IV-B, dated the 6th March, 1991 p. 127.- M.G.G. Pt. IV-B, dated 30.3.91, p. 346.
24[No. MTA. 1991/12 (1)-TRA-3 dated 31st August, 1991. - In exercise of the powers conferred by sub-section (2) of section 13 of Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958) the Government of Maharashtra, hereby with effect from the 1st day of September, 1991, exempts partially, from the tax levied under the said Act, the motor vehicles covered under special permits issued under sub-section (8) of section 88 of Motor Vehicles Act, 1988 (59 of 1988) 2[for the period of stay of the vehicle in the State of Maharashtra] specified in column (2) of the Schedule hereto, to the extent specified in column (3) thereof :
Provided that the tax in respect of Motor Vehicles covered by special permits issued by the states other than the State of Maharashtra shall be exempted only to the extent of 83/90th of the amount of tax quarterly leviable if the period or stay of such vehicles in 7 days or less in the State of Maharashtra.- M. G. G., Pt. IV-B, 1998, p. 967.
Schedule
Sr. No.
Period of 25[Stay of vehicle in the State of Maharashtra]
Tax to be exempted
1.
1 days
89/90th of the amount of tax quarterly leviable.
2.
2 days
88/90th of the amount of tax quarterly leviable.
3.
3 days
87/90th of the amount of tax quarterly leviable.
4.
4 days
86/90th of the amount of tax quarterly leviable.
5.
5 days
85/90th of the amount of tax quarterly leviable.
6.
6 days
84/90th of the amount of tax quarterly leviable.
7.
7 days
83/90th of the amount of tax quarterly leviable.
8.
7 days
82/90th of the amount of tax quarterly leviable.
9.
9 days
81/90th of the amount of tax quarterly leviable.
10.
10 days
80/90th of the amount of tax quarterly leviable.
11.
11 days
79/90th of the amount of tax quarterly leviable.
12.
12 days
78/90th of the amount of tax quarterly leviable.
13.
13 days
77/90th of the amount of tax quarterly leviable.
14.
14 days
76/90th of the amount of tax quarterly leviable.
15.
15 days
75/90th of the amount of tax quarterly leviable.
16.
16 days
74/90th of the amount of tax quarterly leviable.
17.
17 days
73/90th of the amount of tax quarterly leviable.
18.
18 days
72/90th of the amount of tax quarterly leviable.
19.
19 days
71/90th of the amount of tax quarterly leviable.
20.
20 days
70/90th of the amount of tax quarterly leviable.
21.
21 days
69/90th of the amount of tax quarterly leviable.
22.
22 days
68/90th of the amount of tax quarterly leviable.
23.
23 days
67/90th of the amount of tax quarterly leviable.
24.
24 days
66/90th of the amount of tax quarterly leviable.
25.
25 days
65/90th of the amount of tax quarterly leviable.
26.
26 days
64/90th of the amount of tax quarterly leviable.
27.
27 days
63/90th of the amount of tax quarterly leviable.
28.
28 days
62/90th of the amount of tax quarterly leviable.
29.
29 days
61/90th of the amount of tax quarterly leviable.
30.
30 days
60/90th of the amount of tax quarterly leviable.
31.
31 days
59/90th of the amount of tax quarterly leviable.
32.
32 days
58/90th of the amount of tax quarterly leviable.
33.
33 days
57/90th of the amount of tax quarterly leviable.
34.
34 days
56/90th of the amount of tax quarterly leviable.
35.
35 days
55/90th of the amount of tax quarterly leviable.
36.
36 days
54/90th of the amount of tax quarterly leviable.
37.
37 days
53/90th of the amount of tax quarterly leviable.
38.
38 days
52/90th of the amount of tax quarterly leviable.
39.
39 days
51/90th of the amount of tax quarterly leviable.
40.
40 days
50/90th of the amount of tax quarterly leviable.
41.
41 days
49/90th of the amount of tax quarterly leviable.
42.
42 days
48/90th of the amount of tax quarterly leviable.
43.
43 days
47/90th of the amount of tax quarterly leviable.
44.
44 days
46/90th of the amount of tax quarterly leviable.
45.
45 days
45/90th of the amount of tax quarterly leviable.
46.
46 days
44/90th of the amount of tax quarterly leviable.
47.
47 days
43/90th of the amount of tax quarterly leviable.
48.
48 days
42/90th of the amount of tax quarterly leviable.
49.
49 days
41/90th of the amount of tax quarterly leviable.
50.
50 days
40/90th of the amount of tax quarterly leviable.
51.
51 days
39/90th of the amount of tax quarterly leviable.
52.
52 days
38/90th of the amount of tax quarterly leviable.
53.
53 days
37/90th of the amount of tax quarterly leviable.
54.
54 days
36/90th of the amount of tax quarterly leviable.
55.
55 days
35/90th of the amount of tax quarterly leviable.
56.
56 days
34/90th of the amount of tax quarterly leviable.
57.
57 days
33/90th of the amount of tax quarterly leviable.
58.
58 days
32/90th of the amount of tax quarterly leviable.
59.
59 days
31/90th of the amount of tax quarterly leviable.
60.
60 days
30/90th of the amount of tax quarterly leviable.
61.
61 days
29/90th of the amount of tax quarterly leviable.
62.
62 days
28/90th of the amount of tax quarterly leviable.
63.
63 days
27/90th of the amount of tax quarterly leviable.
64.
64 days
26/90th of the amount of tax quarterly leviable.
65.
65 days
25/90th of the amount of tax quarterly leviable.
66.
66 days
24/90th of the amount of tax quarterly leviable.
67.
67 days
23/90th of the amount of tax quarterly leviable.
68.
68 days
22/90th of the amount of tax quarterly leviable.
69.
69 days
21/90th of the amount of tax quarterly leviable.
70.
70 days
20/90th of the amount of tax quarterly leviable.
71.
71 days
19/90th of the amount of tax quarterly leviable.
72.
72 days
18/90th of the amount of tax quarterly leviable.
73.
73 days
17/90th of the amount of tax quarterly leviable.
74.
74 days
16/90th of the amount of tax quarterly leviable.
75.
75 days
15/90th of the amount of tax quarterly leviable.
76.
76 days
14/90th of the amount of tax quarterly leviable.
77.
77 days
13/90th of the 'amount of tax quarterly leviable.
78.
78 days
12/90th of the amount of tax quarterly leviable.
79.
79 days
11/90th of the amount of tax quarterly leviable.
80.
80 days
10/90th of the amount of tax quarterly leviable.
81.
81 days
9/90th of the amount of tax quarterly leviable.
82.
82 days
8/90th of the amount of tax quarterly leviable.
83.
83 days
7/90th of the amount of tax quarterly leviable.
84.
84 days
6/90th of the amount of tax quarterly leviable.
85.
85 days
5/90th of the amount of tax quarterly leviable.
86.
86 days
4/90th of the amount of tax quarterly leviable.
87.
87 days
3/90th of the amount of tax quarterly leviable.
88.
88 days
2/90th of the amount of tax quarterly leviable.
89.
89 days
1/90th of the amount of tax quarterly leviable.]
No. MTA. 1991/12(II)-TRA-3. - In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958, (Born. LXV of 1958), and of all other powers enabling it in that behalf the Government of Maharashtra hereby exempts with effect from the 1st day of September, 1991, the goods vehicles plying between any other State and the State of Maharashtra under the Reciprocal Transport Agreement and having counter-signature of the State of Maharashtra, to the extent of the seventy-five per centum of the amount of motor vehicle tax leviable for same type of vehicles in the State of Maharashtra. This Notification is partially amended by the Notification given below.- M.G.G., Pt. IV-B, dt. 31.8.91, p. 1264.
No. RTA. 1091/CR-6/TRA-3. - In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958) (hereinafter referred to as the said Act"), and in partial modification of Government Notification, Home Department, No. MTA. 1991/12(II)-TRA-3, dated the 31st August, 1991 the Government of Maharashtra hereby exempts with immediate effect, the goods vehicles plying between the State of Gujarat and the State of Maharashtra under the Reciprocal Transport Agreement and having counter-signature of the State of Maharashtra from the payment of tax to the extent of the amount exceeding Rs. 5500 of Motor Vehicles Tax leviable in the State of Maharashtra.
In case of Motor Vehicles where the annual rate of tax is less than Rs. 5,500, and having counter-signature of Maharashtra State, the tax shall be equal to the annual rate of tax leviable on that vehicle as per Government Notification issued under section 3 of the said Act from time to time.M.G.G., Pt. IV-B, 1995, Ex. dt. 16.3.95, p. 100.
No. MTA. 1991/CR-43/TRA-3.- In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958) (hereinafter referred to as "the said Act') and of all other powers enabling it in that behalf, the Government of Maharashtra hereby exempt partially with effect from the date of publication of this notification in the Official Gazette the vehicles falling under the category of sub-clause VI of Clause A of the First Schedule to the said Act, to the extent of the difference, between the tax being levied under the said Act and the amount of tax which was levied as per Government Notification, Home Department, No. MTA. 1089/3/TRA-2, dated the 1st April, 1989 (including diesel surcharge, further tax as applicable at that time) plus ten percentum thereof.- M.G.G.,1993, Pt. IV-B, pp. 362-363.
No. MTA. 1790/28/TRA-3.- In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958) the Government of Maharashtra hereby exempts with effect from the 1st day of October, 1990 the Motor Vehicle belonging to the Ministry of Defence, Government of India, other than those vehicles which are registered and on which tax is levied by Government of Maharashtra from payment of Motor Vehicle Tax leviable under sub-sections (1), (1A) and (1B) of section 3 of the said Act.- M.G.G., Pt. IV-B, 1994, Ex. p. 476.
No. MTA. 1987/24/TRA-3.- In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958); and of all other powers enabling it in that behalf, the Government of Maharashtra hereby exempts, with effect from the first day of September, 1991, the goods vehicles belonging to any Education Institution in the State of Maharashtra, aided by the State or Central Government or by both or by any local authority in the State, being used solely in furtherance of an educational object, to the extent of twenty-five per cent of the amount of tax leviable under section 3 of the said Act.- M.G.G., 1993 Pt. IV-B, p. 380.
No. MTA. 1994/CR-3/TRA-3, dt. 11th November, 1996 - In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958), (hereinafter referred to as "the said Act") and in partial modification of Government Notification, Home Department, No. MTA, 1991/12(II)-TRA-3, dated the 31st August, 1991, the Government of Maharashtra hereby exempt, with immediate effect the goods carriages covered under the permit counter-signed by the Appropriate Authority of Maharashtra State, plying between any other State (except State of Gujarat) and the State of Maharashtra under the reciprocal transport agreement from payment of so much of the amout of the tax in excess of the tax payable in that other State or Union Territory other than the State of Maharashtra for goods carriages plying under National Permit:
Provided that, the tax payable by such counter-signature permit holder shall not be less than rupees 26[five thousand) pee annum :
Provided further that, in case of Motor Vehicles where the annual rate of tax prescribed under sub-section (1) of section 3 of the said Act, is less than the aforesaid tax and having countersignature of Maharashtra State, the tax shall be equal to the annual rate of tax leviable on that vehicle under said sub-section (1) of section 3.
No. MTA. 19200/CR-23/TRA-3, dated 30th January, 2001.- In exercise of the powers conferred by sub-section (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958 (Born. LXV of 1958) and in supersession of Government Notification, Home Department, No. MTA. 1993/23/ TRA-3, dated the 25th March, 1994 the Government of Maharashtra hereby exempts partially with effect from the 1st day of February, 2001 the Motor Vehicles being goods carriage (including multi-axle goods carriages) holding National Permits in respect thereof, issued by appropriate authority of any of the States or Union Territories other than State of Maharashtra and who have chosen to operate in the State of Maharashtra from the payment so much of amount of tax (i.e. levied on reciprocal basis) as in excess of tax fixed by the appropriate authority of that other State or Union Territory other than Stab- of Maharashtra :
Provided that, the tax payable by such National Permit-holder in any case shall not be less than rupees five thousand per annum or at the higher rate notified by reciprocating State :
Provided further that,-
(a) 27 A Motor Vehicle plying under a National Permit granted under subsection (12) of section 88 of the Motor Vehicles Act, 1988 (59 of 1988) by the appropriate authority of any other State with a valid authorisation to ply in the State of Maharashtra shall pay, in the form of a bank draft, the composite taxes prescribed and notified by Government of Maharashtra from time to time at the office of the appropriate authority issuing the National Permit. The concerned appropriate authorities shall retain the bank drafts favouring "Transport Commissioner, Maharashtra State" with them and handover the same, at the' earliest, to the State Representative appointed from time to time by separate order by the State Government and same shall be endorsed by the appropriate authority on the authorisation, Endorsed Authorisation Certificate issued by the appropriate authority shall always be carried with goods carriage in the State of Maharashtra.]
(b) The said sum of tax shall be payable as tax in full, in advance for the period not less than one year, "year" in relation to the National Permit means a period of twelve months commencing from the 1st day of month in which authorisation composite tax is being paid. If the composite tax is not paid within thirty days or in the same calender month, whichever expires earlier, permit holder is liable to pay an interest at the rate of two per cent of the amount due for every calender month in addition to prescribed composite tax.
(c) When the validity of authorisation exceeds the period of payment of tax by the period not exceeding one year, the tax be paid for the remaining period so as to make the validity of the payment of composite tax co-terminous with the validity of permit or authorisation;
(d) The tax leviable in respect of every such goods carriage under any law relating to tax on motor vehicles for the time being in force in any such State or Union Territory has been paid in full in relation to the year so reckoned during which the vehicle in use under the authority of such National Permit in this State, and the holder of the National Permit has obtained an endorsement thereon stating that the tax has been paid and produced it on demand for inspection by any officer duly authorised or empowered by the State Government in this behalf or display the valid tax token in the manner provided by or under such law;
(e) If any goods vehicle covered with National Permit is found plying without payment of due composite taxes in the State of Maharashtra action of seizure of Motor Vehicle as provided under section 12B of the Bombay Motor Vehicles Tax Act, 1958 shall be taken against the permit holder or possessor of such Motor Vehicle.
Explanation.- For the purpose of the notification the expression "appropriate authority" and "National Permit" shall have the same meanings as are assigned to them respectively, in clauses (a) and (c) of the Explanation to sub-section (14) of section 88 of the Motor Vehicles Act, 1988 (59 of 1988).
__________________
1. These words were inserted by Mah. 15 of 2001, section 2, w.e.f. 31.1.2001.
2. The words subject to the provisions of any rule made in that behalf were deleted by Mah. 37 of 1972, section 12(1)(a).
3. These words were Inserted by Mah. 43 of 1969, section 8(1).
4. These words were inserted by Mah. 22 of 1979, section 13(a).
5. These words were added by Mah. 37 of 1972, section 12(1)(b).
6. The proviso was added by Mah. 22 of 1979, section 13(b).
7. Sub-section (3) was inserted by Mah. 37 of 1972, section 12(2).
8. This Explanation was re-numbered as Explanation 1 by Mah. 43 of 1969, section 8(2).
9. These words were inserted by Mah. 43 of 1969, section 8(2)(a).
10. These words shall be deemed always to have been inserted by Mah. 22 of 1977, section 2.
11. This Explanation was added by Mah. 43 of 1969, section 8(2)(b).
12. Omitted by Notification No. MTA. 10200/CR-12/TRA-3 dated the 23rd February, 2001. M. G. G., Pt. IV-B, dt. 7.8.2003 p. 6.
13. Substituted by G.N. of 9.10.1985.
14. This notification comes into force w.e.f. 1st April,1980.
15. Substituted by G.N.of 16.5.1980.
16. This notification comes into force w.e.f. 1st Aprail,1980.
17. Substituted by G.N. of 12.2.1986.
18. Substituted by G.N. No. MTA. 2083/780-TRA-3, dt. 12.8.83.
19. Substituted by G.N. of 12.1.1986.
20. G.N., tI.D., No. MTA. 1789/15/TRA-3, dt. 27.7.89 (M.G.G., Pt. IV-B, 1989, p. 1015).
21. Inserted by G.N., F.D., No. MTA. 1796/20/TRA-3, dt. 10.4.1997 (M.G.G., Pt. IV-13, 1998, p. 934).
22. Substituted by G.N., H.D., No. MTA. 1993/19(b)/TRA-3, dt. 28.7.1993 (M.G.G., Pt. IV-B, 1993, p. 929).
23. Explanation inserted by G.N., H.D., No. MTA. 1790/67/TRA-3, dt. 30.6.1992 (M .G.G. , Pt. IV-B, p. 1803).
24. This Notification rescinds by Government Notification No. MTA. 1090/2(D)/TRA-3, (M.G.G., Pt. IV-B, dt. 25.4.91, p. 347).
25. Substituted by G.N., H.D., No. MTA. 1993/19(a)/TRA-3, dt. 29.7.1993 (M.G.G., Pt. IV-B, p. 929).
26. These words were substituted for the words "three thousand by G.N. No. MTA. 1001/ CR-8,TRA-3, dt. 30.5.2001 (M.G.G., Pt. IV-B, dt. 7.10.2004, p. 158).
27. Clause (a) was substituted by G.N. No. MTA. 1001 /CR-9/TRA-3, dt. 11.8.2008 (M.G.G., Pt. IV-B, p. 883).