One Time Tax/Annual/5 Years and Biennial

Additional Tax for belated payment (Fine)

1.

Within one month after the prescribed period

10% of the tax due for one year or part thereof.

2.

Within three months after the prescribed period

20% of the tax due for one year or part thereof

3.

Within 6 months after the prescribed period

25% of the tax due for one year or part thereof

4.

In other cases (Beyond 6 months)

50% of the tax due for one year or part thereof.

Explanation:- Tax due for one year is to be computed according to the quarterly rate ie. Tax of 4 quarters

Quarterly Rate

Fine

1.

Within one month after the prescribed period

10% of the tax due for a quarter or part thereof

2.

Within 3 months after the prescribed period

20% of the tax due for a quarter or part thereof

3.

Within 6 months after the prescribed period

25% of the tax due for a quarter or part thereof

4.

In other cases (Beyond 6 months)

50% of the tax due for a quarter or part thereof.

Sl.
No.

Class of Vehicle

Period upto which tax can be remitted without payment of fine

1.

Non-transport Vehicles

1.  Motor Cycles/Scooters

2.      Three Wheelers

3.      Motor Cars/Jeeps

14 days from the date of commencement of the quarter

14 days from the date of delivery of the vehicle in the case of newly registered vehicle

2.

Omini Bus for Private Use

14 days from the date of commencement of the quarter

14 days from the date of delivery of the vehicle in the case of newly registered vehicle

3.

Contract Carriages

1.  Auto rickshaws

2.      Motor Cabs

3.      Tourist Taxis

4.      Tempo-Trekker-Vans upto 20 seats

5.      Contract Carriages above 20 seats

14 days from the date of commencement of the quarter

7 days from the date of endorsement of tax in the R.C. in the case of newly registered vehicles

4.

Private Service Vehicles

30 days from the date of commencement of the quarter

7 days from the date of endorsement of tax in the R.C. in the case of newly registered vehicles

5.

Educational Institutional Bus

30 days from the date of commencement of the quarter

7 days from the date of endorsement of tax in the R.C. in the case of newly registered vehicles

6.

Goods Vehicles

30 days from the date of commencement of the quarter

7 days from the date of endorsement of tax in the R.C. in the case of newly registered vehicles

7.

Stage Carriages

45 days from the date of commencement of the quarter

7 days from the date of endorsement of tax in the R.C. in the case of newly registered vehicles