THE UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 19971

1997 · State unknown · central · act_text

Download PDF Back to Acts Subordinates

Sections (87)

2 · [ (a) "additional tax" means a tax imposed under section 6. ]

1 · For Statement of Objects and Reasons see at the end of this Act.

2 · Subs. by sec. 2 (a) of U. P. Act No. 18 of 2009.

1 · [(d-1) "Green tax" means a tax imposed under the proviso to sub-section (1) of section 4. ]

1 · Ins. by sec. 2 of U. P. Act No. 9 of 2014.

1 · [(j) "quarter" means a period of three calendar months commencing on the first day of any calendar month. ]

2 · [ (k-1) "special tax" means a tax imposed under section 4-A. ]

4 · [ * * * * ]

4 · (1) Save as otherwise provided in this Act or the rules made thereunder no motor vehicle other than a transport vehicle, shall be used in any public place in Uttar Pradesh unless a one-time tax at the rate applicable in respect of such motor vehicle 5[as may be specified by the State Government by notification in the Gazette] has been paid in respect thereof :

1 · Subs. by sec. 2 (2) of U. P. Act No. 18 of 2009.

2 · Ins. by sec. 2 (3) of U. P. Act No. 18 of 2009.

3 · Subs. by sec. 3 (a) of U. P. Act No. 18 of 2009.

4 · Omit. by sec. 3 (b) of U. P. Act No. 18 of 2009.

5 · Subs. by sec. 4 (a)(i) of U. P. Act No. 18 of 2009.

1 · [ Provided that in respect of an old motor vehicle instead of a onetime tax, annual tax applicable to such motor vehicle as may be specified by the State Government by notification in the Gazette may be paid : ]

2 · [ Provided also that from the date of commencement of the Uttar Pradesh motor vehicles Taxation (Amendment) Act, 2014 no motor vehicle other than a transport vehicle shall be used in any public place after the expiry of validity of registration under the Motor Vehicles Act, 1988 unless a green tax at the rate applicable to such motor vehicles as may be specified by notification, by the State Government has been paid in respect thereof : ]

3 · [ (1-A) Save as otherwise provided in this Act or the rules made thereunder no three wheeler motor cab and goods carriage having gross vehicle weight not exceeding 3000 kilograms, shall be used in any public place in Uttar Pradesh unless yearly tax at such rate of such motor vehicle, as may be specified by the State Government by notification in the Gazette, has been paid in respect thereof :

4 · [ (2) Save as otherwise provided by or under this Act no goods carriage other than those specified in sub-section (1-A), construction equipment vehicles, specially designed vehicles, motor cab (other than three wheeler motor cab), maxi cab and public service vehicles owned or controlled by the State Transport Undertaking, shall be used in any public place in Uttar Pradesh unless a quarterly tax at the rate applicable to such motor vehicle as may be specified by the State Government by notification in the Gazette, has been paid in respect thereof :

5 · [ (2-A) Save as otherwise provided by or under this Act no public service vehicle other than those referred in sub-section (1-A) and subsection (2) shall be used in any public place in Uttar Pradesh unless a monthly tax at such rate as may be notified by the state Government is paid in respect thereof :

1 · Subs. by sec. 4 (a)(ii) prov. of U. P. Act No. 18 of 2009.

2 · Ins. by sec. 4(3) prov. of U. P. Act No. 9 of 2014.

3 · Ins. by sec. 4(b) of U. P. Act No. 18 of 2009.

4 · Subs. by sec. 4(c) of U. P. Act No. 18 of 2009.

5 · Ins. by sec. 4(d) of U. P. Act No. 18 of 2009.

1 · [(3) Where any motor vehicle other than a transport vehicle is found plying as a transport vehicle, such tax therefore as may be notified by the State Government, shall be payable. ]

3 · [ 4-A. Save as otherwise provided by or under this Act no public service vehicle covered by temporary permit issued for the conveyance of passengers on special occasions, such as to and from fair and religious gatherings or to carry marriage parties, tourist parities or such other reserved parties by whatever name called shall be operated in public place in Uttar Pradesh unless in addition to tax under section 4, the special tax at such rate as may be notified by the State Government has been paid in respect thereof. ]

5 · [ 6. Save as otherwise provided in this Act or the rules made thereunder, no public service vehicle owned or controlled by State Transport Undertaking shall be operated in any public place in Uttar Pradesh unless an additional tax as may be notified by the State Government in addition to tax payable under section 4 has been paid n respect thereof. ]

1 · Ins. by sec. 4 (d) of U. P. Act No. 18 of 2009.

2 · Omit. by sec. 4 (e) of U. P. Act No. 18 of 2009.

3 · Ins. by sec. 5 of U. P. Act No. 18 of 2009.

4 · Omit. by sec. 6 of U. P. Act No. 18 of 2009.

5 · Subs. by sec. 7 of U. P. Act No. 18 of 2009.

6 · Omit. by sec. 8 of U. P. Act No. 18 of 2009.

7 · Subs. by sec. 9 of U. P. Act No. 18 of 2009.

9 · (1) Subject to the provisions of section 11, —

1 · [ (ii) the tax payable under sub-section (1-A) of section 4, shall be payable in advance for one year at the time of the registration of vehicle under the Motor Vehicles Act, 1988 and thereafter on or before be fifteenth day of the first calendar month of the each year next following.

2 · [ (iv) 3 [ (a) the tax payable under section (2-A) of section 4 shall be payable in advance for one calendar month at the time of registration of the vehicle under the Motor Vehicles Act, 1988 and thereafter on or before the fifteenth day of each calendar month next following. ]

1 · Subs. by sec. 10 a(i) and (iii) of U. P. Act No. 18 of 2009.

2 · Subs. by sec. 2 of U.P. Act No. 5 of 1999.

3 · Subs. by sec. 10(ii) A of U. P. Act No. 18 of 2009.

4 · Subs. by sec. 10 (II) B of U. P. Act No. 18 of 2009.

2 · [(1) Notwithstanding anything contained in section 9, no transport Vehicle shall ply in Uttar Pradesh, —

3 · [(a) under a temporary permit granted under the Motor Vehicles Act, 1988 by an authority having jurisdiction outside Uttar Pradesh unless there has been paid in respect thereof a tax under section 4 for its use or stay in Uttar Pradesh. ]

1 · Subs. by sec. 10(b) of U. P. Act No. 18 of 2009.

2 · Subs. by sec. 3 of U.P. Act No.25 of 2001.

2 · [ Provided that 3 [the tax under this section] shall not be payable in respect of Motor Cabs plying exclusively within the notified area of Noida, Greater Noida and Ghaziabad Development Authority from Delhi on the basis of permit issued by the Transport Authorities of National Capita Territory Delhi. ]

4 · [Provided further that the tax under this section shall not be payable in respect of motor cabs (CNG operated) plying exclusively with the limits of National Capital Region under the permit granted as per agreement entered into with the Governments of Uttar Pradesh, Haryana, Rajasthan and the National Capital Territory of Delhi. ]

5 · [Provided also that where the operation of vehicles is permitted exclusively in the free zone declared in the reciprocal agreement between the State of Uttar Pradesh and the State of Madhya Pradesh, wherein tax exemption is also allowed, the tax payable under this section shall be exempted wholly or partially in accordance with the said agreement in the Chitrakoot Local Area.]

6 · [ 11. Save as otherwise provided by or under this Act when, in respect of a transport vehicle, the tax becomes payable for the first time after the commencement of any calendar month, the tax or one twelfth of the appropriate yearly tax for each calendar month or part thereof in respect of which the tax is payable. ]

12 · (1) When any person who has paid the tax in respect of a transport vehicle, proves to the satisfaction of the Taxation Officer in the prescribed manner that the motor vehicle in respect whereof such tax has been paid, has not been used for a continuous period of one month or more since the tax was last paid, he shall be entitled to a refund of an amount equal to 7 [one third of the quarterly tax or one twelfth of the yearly tax] payable in respect of such vehicle for each 8 [thirty days] of such period for which such tax has been paid :

9 · [Provided further that where one time tax has been paid for a motor vehicle under sub-section (1-A) of section 4, the amount equivalent to 1/20 for each month shall be refunded in respect of such vehicle. ]

1 · Subs. by sec. 11 (c) of U. P. Act No. 18 of 2009.

2 · Ins. by sec. 2 of U. P. Act No. 27 of 2007.

3 · Subs. by sec. 11(d) of U.P. Act No. 18 of 2009.

4 · Ins. by sec. 11(e) of U. P. Act No. 18 of 2009.

5 · Ins. by sec. 2 of U.P. Act No. 39 of 2021.

6 · Subs. by sec. 12 of U. P. Act No. 18 of 2009.

7 · Subs. by sec. 13(a) (1) of U. P. Act No. 18 of 2009.

8 · Subs. by sec. 13(a) of U. P. Act No. 5 of 1999.

9 · Ins. by sec. 13(a)(2) Prov. of U. P. Act No. 18 of 2009.

1 · Subs. by sec. 13 (b) Prov. of U. P. Act No. 18 of 2009.

2 · Subs. by sec. 13 (c) of U. P. Act No. 18 of 2009.

3 · Subs. by sec. 13 (d) of U. P. Act No. 18 of 2009.

13 · (1) The owner or operator of every motor vehicle shall make a declaration in respect of it in the prescribed from and shall deliver the declaration within the prescribed time to the Taxation Officer and shall pay to him the tax or the additional tax which he appears by such declaration to the liable to pay in respect of such vehicle as required by or under this Act.

14 · Where any motor vehicle in respect of which the tax or additional tax has been paid is altered in such manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax or additional tax is payable, the owner or operator thereof shall in respect of such vehicle be liable jointly and severally to pay the difference between the amount of tax or additional tax payable after its being so altered.

15 · (1) The Taxation Officer shall record the payment of tax in the certificate of registration granted in respect of the motor vehicle and in the case of a transport vehicle shall also issue a 3[certificate] in the prescribed form.

1 · Subs. by sec. 13(e) of U. P. Act No. 18 of 2009.

2 · Subs. by sec. 14(a) of U. P. Act No. 18 of 2009.

3 · Subs. by sec. 14 (b) of U.P. Act No. 18 of 2009.

4 · Subs. by sec. 14 (c) of U. P. Act No. 18 of 2009.

1 · Subs. by sec. 15 of U. P. Act No. 18 of 2009.

2 · Ins. by sec. 16 of U. P. Act No. 18 of 2009.

21 · The appellate authority, or the Taxation Officer making any inquiry under this Act shall have all such powers as are vested in a civil court while trying a civil suit, in respect of, —

22 · (1) Where an officer authorized by the State Government in this behalf, has reason to believe that 1[a motor vehicle] has been or is being used by a person without payment of tax, additional tax or penalty if any, he may seize and detain the transport vehicle and for the purpose take, or cause to be taken, such steps as may be considered, by him necessary, for the safe-custody of the transport vehicle and, in particular, require the driver of such vehicle to convey it to the nearest police station or any other place specified by him ;

2 · [ (3) where the tax, additional tax, penalty or other amount due for the non-payment whereof a transport vehicle has been seized or detained under this section, is not paid under sub-section (2) within the period of forty-five days from the date of seizure or detention of the Vehicle, the Transport Commissioner may, without prejudice to any other action that may be taken under this Act, cause the vehicle to be sold by public auction in the manner prescribed and the sale proceeds of such vehicle shall be adjusted towards the tax, additional tax, the penalty or the other amount due in respect of such vehicle and the expenses, if any, of such auction and the balance, if any, shall be refunded to the owner or the operator of the vehicle. ]

24 · (1) Subject to such conditions as may be prescribed, an offence punishable under this Act may be compounded either before or

1 · Subs. by sec. 17 of U. P. Act No. 18 of 2009.

2 · Ins. by sec. 4 of U. P. Act No. 25 of 2001.

25 · No Court shall take cognizance of an offence punishable under this Act except on a report in writing of the facts constituting such offence made by the Taxation Officer.

26 · (1) If the person committing an offence under this Act is a company, the company, as well as every person in charge of an responsible to the company for the conduct of its business at the time of the commission of the offence shall be deemed to be quality of the offence and shall be liable to be proceeded against and punished accordingly ;

27 · No suit prosecution or other legal proceedings shall lie against the State Government or any of its officers or servants in respect of anything which in good faith is done or intended to be done in pursuance of this Act or any rule, order or direction made or given hereunder.

28 · (1) The State Government may, by notification make rules for carrying out the purposes of this Act.

29 · (1) The State Government may, for the purposes of removing any difficulty, by a notified order, direct that the provisions of this Act shall, during such period as may be specified in the order, have effect subject to such adaptations, whether by way of modification addition or omission, as it may deem to be necessary or expedient :

30 · (1) The United Provinces Motor Vehicles Taxation Act, 1935, the Uttar Pradesh Motor Gadi (Yatri-kar) Adhiniyam, 1962, and the Uttar Pradesh Motor Gadi (Mal-Kar) Adhiniyam, 1964, are hereby repealed.

1 · All the Schedules of the Principal Act Omitted by sec. 18 of U.P. Act No. 18 of 2009 .

1 · The United Provinces Motor Vehicles Taxation Act, 1935, the Uttar Pradesh Gadi (Yatri-Kar) Adhiniyam, 1962 and the Uttar Pradesh Motor Gadi (Mal-Kar) Adhiniyam, 1964 provide for the levy or road tax, passenger tax and the goods tax respectively. The Uttar Pradesh Taxation Enquiry Committee constituted in 1980 under the Chairmanship of Dr. Chelaiya and the Uttar Pradesh Taxation Review Committee under the Chairmanship of Dr. Papola in 1984 had recommended to consolidate all the taxes of motor vehicles into one Act and to provide for levy of additional tax in place of yatri-kar and malkar. After considering the recommendations of the said Committees a Bill was prepared and was submitted to the then Council of Ministers. The Council of Ministers referred the said Bill to a Committee constituted under the Chairmanship of the Chief Secretary for studying various aspects of the Bill and submit its report to the Chief Minister. This Committee made certain recommendations for enhancing the rate of one time tax enforce from January 24, 1992 on motor vehicles other than transport vehicle and the road tax with respect to other motor vehicles, levy of additional tax with respect to goods vehicle and for collection of additional tax in plain area on the basis of higher load factor.

2 · After due consideration of the aforesaid recommendations it has been decided to rationalise taxes on motor vehicles and to streamline the administration thereof, and to establish the Uttar Pradesh Road Transport Accident Relief Fund so as to provide relief to the passengers or other persons suffering casually in the accident in which a public service vehicle is involved by making a composite law for levy and collection of all the taxes on motor vehicles.

THE UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 19971

Sections (87)

Subordinates (0)