ANDHRA PRADESH MOTOR VEHICLES TAXATION ACT,
1963
REVISED RATES OF TAXES ON MOTOR VEHICLES
[G.O.Ms.No.75,
Transport Road & Buildings, (Tr.II) dt:27.4.93]
In
exercise of the powers conferred by Section-3
of the Andhra Pradesh Motor Vehicles Taxation
Act, 1963 (Act 5 of 1963), as amended by Act
11 of 1992 prescribing the maximum quarterly
tax leviable on various classes of Motor Vehicles
and in supersession of all the Notifications
issued on the subject, the Governor of A.P.
hereby directs that with effect on and from
27th April, 1993 a tax for a quarter shall
be levied on every motor vehicle used or kept
for use in a public pace in the State, at
the rates specified in Column (2) of the Schedule
below in respect of the classes of Motor Vehicles
specified in Column (1) thereof.
AMENDMENT
| Sl.No. |
CLASS
OF MOTOR VEHICLE |
RATE
OF QUARTERLY TAX FOR MOTOR
VEHICLES FITTED WITH PNEUMATIC
TYRES
Rs.
|
|
1(a). |
Motor
Cycles,Motor Scooters and
Cycles with attachment for
propelling the same by mechanical
power, whether used for drawing
a trailer or side Car or not. |
45 |
| (b). |
Tri
Cycles |
49 |
| 2. |
Invalid
Carriages |
18 |
| 3. |
Goods
Vehicles |
|
| (a). |
Vehicles
not exceeding 300kgs.in laden
weight. |
311 |
| (b). |
Vehicles
exceeding 300 kgs. but not
exceeding 1000 kgs. in laden
weight |
388 |
| (c). |
Vehicles
exceeding 1000 kgs. but not
exceeding 1500 kgs. in laden
weight. |
543 |
| (d). |
Vehicles
exceeding 1500 kgs. but not
exceeding 3000 kgs. in laden
weight. |
621 |
| (e). |
Vehicles
exceeding 3000 kgs. but not
exceeding 4500 kgs. in laden
weight. |
699 |
| (f). |
Vehicles
exceeding 4500 kgs. but not
exceeding 5500 kgs. in laden
weight. |
932 |
| (g). |
Vehicles
exceeding 5500 kgs. but not
exceeding 9000 kgs. in laden
weight. |
1426 |
| (h). |
Vehicles
exceeding 9000 kgs. but not
exceeding 12,000 kgs. in laden
weight. |
1785 |
| (i). |
Vehicles
exceeding 12,000 kgs. but
not exceeding 15,000 kgs.
in laden weight. |
2174 |
| (j). |
Vehicles
exceeding 15000 kgs.in laden
weight. |
2174
+ 51for every 250 kgs. or
part thereof in excess of
15,000 kgs. |
|
(k).
|
Additional
tax payable in respect of
Goods Vehicles used for drawing
trailers
- for
each trailer not exceeding
100 kgs in laden weight
- for
each trailer exceeding
100 kgs. but not 3000
kgs. in laden weight
- for
each trailer exceeding
3000 kgs. in laden weight
Provided
that two or more goods vehicles
shall not be chargeable under
this clause in respect of
the same trailer. |
388
582
776
|
|
4.
|
Motor Vehicles plying for
hire and user for transport
of passengers:
- Vehicles
permitted to caryy in
all
- Not
more than 3 persons
(LMV Cycle Rickshaw
power)
- Not
more than 4 persons
- More
than 4 persons but
not more than 6 persons
- Vehicles
permitted to carry 7 persons
in all but excluding vehicles
covered by All India Tourist
Taxi permits
- Vehicles
permitted to carry 7 persons
in all and covered by
All India Tourist Taxi
permits
- Vehicles
permitted to carry more
than 6 passenters and
plying as stage carriages
on town service routes:
- In
respect of vehicles
permitted to ply as
express services,
for every passenger
other than the Driver
and Conductor which
the vehicle is permitted
to carry.
- In
respect of vehicles
permitted to ply as
ordinary services
for every passenger
(other than the Driver
and Conductor) which
the vehicle is permitted
to carry and where
the total distance
permitted to be covered
by the vehicle in
a day:
- does
not exceed 100
Kms.
- exceeds
100 Kms., but
does not exceed
160 Kms.
- exceeds
160 Kms., but
does not exceed
240 Kms.
- exceeds
240 Kms.
- Vehicles
permitted to carry more
than six passengers and
plying as stage carriage
on the routes other than
town service routes.
- In
respect of Vehicles
permitted to ply as
express services,
for every passenger(other
than the Driver and
Conductor) which the
vehicle is permitted
to carry and where
the total distance
permitted to be covered
by the vehicle in
a day.
-
does not exceed
320 Kms.
- exceeds
320 Kms.
- In
respect of vehicle
permitted to ply as
ordinary services,
for every passenger
other than the Driver
and Conductor which
the vehicle is permitted
to carry and where
the total distance
permitted to be covered
by the vehicle in
a day,
- does
not exceed 100
Kms.
- exceeds
100 Kms., but
does not exceed
160 Kms.
- exceeds
160 Kms., but
does not exceed
240 Kms.
- exceeds
240 Kms., but
does not exceed
320 Kms.
- exceeds
320 Kms.
|
11.50/-
46/-
207/-
345/-
414/-
685/-
275/-
410/-
515/-
550/-
910/-
1185/-
345/-
485/-
620/-
725/-
790/- |
|
|
Provided
that in respect of a reserve stage carriage
or spare bus (by whatever name called) of
an operator, the tax payable shall be at Rs.205/-
for every passenger other than the Driver
and Conductor which the vehicle is permitted
to carry, if the taxes for the corresponding
period in respect of all the regular stage
carriages covered by valied permits have been
paid irrespective of the stoppage or otherwise
of the vehicles.
Explanation - I
The number of persons or passengers which
a vehicle is permitted to carry shall :
-
In
the case of a motor verhicle in respect
of which a permit is granted under Motor
Vehicles Act, 1988, be the number of persons
or passengers which the Motor Vehicle
is authorised to carry by the permits;
and
-
In
the case of a motor verhicle plying for
hire or reward withour permit granted
under the Motor Vehicles Act, 1988 be
the maximum number of persons or passengers
which the vehicle may be permitted to
carry, if a permit was granted under the
aforesaid Act.
Provided
that in the case of Maxi Cab or Motor
Cab or a Motor Car misused as a stage
carriage be the number of persons or passengers
actually carried in teh vehicle at the
time of such misuse.
Explanation - II
-
For the purpose of item 4(iv)(a) a "town
services " shall mean a route described
under rule 258(2) of the Andhra Pradesh
Motor Vehicle Rules and determined as
such by the Transport Authority.
-
For the purpose of item 4(iv)(a) an "express
service" shall mean a service on a town
service route as described under Rule
258 of Andhra Pradesh Motor Vehicle Rules,
1989 and permitted to ply with limited
halts as prescribed by the Transport Authority.
-
For the purpose of item 4(iv)(A) an "express
Service" shall have meaning of express
stage carriages defined under Rule 2(b)
of Andhra Pradesh Motor Vehicle Rules,
1989.
Explanation - III
The distance permitted to be covered by a
vehicle in a day shall:
-
In the case of a motor vehicle in respect
of whic a permit is granted under the
Motro Vehicle Act, 1988 be the distance
authorised to be covered according to
the permits; and
-
In the case of motor vehicle plying without
a permit granted under Motor Vehicle Act,
1988 be reckoned, as above 320 Kms.
Explanation - IV
Where in pursuance of any agreement between
the Government of Andhra Pradesh and the Government
of any other state, tax in respect of any
stage carriage plying on a route lying partly
in the state of Andhra Pradesh and partly
in the other states, is payable to the Government
of Andhra Pradesh only, the tax in respect
of such vehicle shall be calculated on the
total distance covered by the stage carriages
on such route.
Explanation - V
Where a conductor is exempted to be carried
in a stage carriage, for the words "other
than the Driver and Conductor" occuring in
item(iv) and (v) shall be construed as other
than driver only.
| Sl.No. |
CLASS
OF MOTOR VEHICLE |
RATE
OF QUARTERLY TAX FOR MOTOR
VEHICLES FITTED WITH PNEUMATIC
TYRES
Rs.
|
|
Vi). |
-
Vehicles permitted to
carry more than six
persons and plying as
constract carriages
covered by All India
Tourist Permit issued
under Sec.88(9) of the
Motor Vehicles Act,
1988 for every passenger
other than the Driver
and Conductor/Attendant
which the vehicle is
permitted to carry
-
Vehicles permitted to
carry more than six
passengers and plying
as contract carriages
on Inter-state route
on All India Tourist
Permit on temporary
permits U/s 88(8) of
the Motor Vehicles Act,
1988 and on Inter State
route (i.e., within
the state of Andhra
Pradesh) for every passenger
(other than driver)
which the vehicle is
permitted to carry.
-
Contract carriages plying
within the Home District
and any one contiguous
district for every passenger
other than driver.
|
2,500/-
2,500/-
1,150
|
| 5. |
Motor Vehicles not themselves
constructed to carry any load
other than water, fuel, accumulators
and other equipment used for
the purpose of propulsion,loose
tools and loose equipment
used for haulage solely and
weighing together with the
largest number of trailors:
- Vehicles
not exceeding 10,000 Kgs.
in laden weight
- Vehicles
exceeding 10,000 Kgs.
in laden weight
|
720/-
1150/-
|
| 6. |
-
Fire Engines, Fire Tenders
and Road Water Sprinklers
-
Additional tax payable
in respect of such vehicle
for drawing trailors
including fire engine
and trailor pumps
|
286/-
30/-
|
| 7. |
Omni buses with a seating
capacity of more than six
(excluding Driver) for every
person other than Driver (including
Private Service Vehicles)
|
126/- |
| 8. |
Motor Vehicles other than
those liable to tax under
for going provisions of this
Schedule:
-
Weighing not more than
762 Kgs. unladen
-
Weighing more than 762
Kgs. but not more than
1524 Kgs. unladen
-
Weighing more than 1524
Kgs. but nor more than
2286 Kgs. unladen
-
Weighing more than 2286
Kgs. but nor more than
3048 Kgs. unladen
-
Weighing more than 3048
Kgs. but nor more than
4000 Kgs. unladen
-
Weighing more than 4000
Kgs.ULW
-
Additional tax payable
in respect of each vehicle
used for drawing trailors:
- for
each trailor not exceeding
1016 Kgs. in weight
unladen
- for
each trailor exceeding
1016 Kgs. in weight
unladen
|
115/-
174/-
208/-
248/-
345/-
345/-+40/- for every 250 Kgs.
or part thereof in excess
of 4,000 kgs.
62/-
124/-
|
|
|
Provided
that two or more vehicles shall not be chargeable
under this clause in respect of the same trailers.
Note:The
rate of tax in respect of a motor vehicle
fitted with non=pneumatic tyres shall be one
and half time the rates specified for a similar
class of vehicle fitted with pneumatic tyres.
|