One  time tax is realised ( for a period of 15 years) in respect of motor cycles, three wheelers and motor cars, with effect from 1.4.98.  Rates are as follows :-

	Class of Vehicle	Rate of one Time Tax (in Rs.)
1.	Motor Cycles (including motor scooters and cycles with attachment for propelling the same by mechanical power) (a) Bi-cycles not exceeding 95cc (b) Bi-cycles exceeding 95 cc with or without side car or drawing a trailer	1500 2000
2.	Three wheelers (including tri-cycles and cycle rickshaws with attachment for propelling the same by mechanical power) (a) Tri-cycles/cycle rickshaws (b) Three wheelers	1500 2000
3.	Motor Cars (a) Weighing not more than 750 kg. unladen (b) Weighing more than 750 kgs. but not more than 1500 kg. unladen (c) Weighing more than 1500 kg. unladen	14000 18800 23100

NOTE  :  Additional tax at the rate specified below are realised depending upon the late payment of tax.

1.	Tax paid within one month after the prescribed period	10% of the tax due
2.	Beyond one month after prescribed period but within the quarter	20% of the tax due
3.	After the quarter, but within the succeeding quarter	25% of the tax due
4.	In other cases	50% of the tax due

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