Section 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.

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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.