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SIKKIM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1987
SIKKIM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1987
(ACT NO.3 OF 1987)
AN ACT
[13.3.37]
To amend the Sikkim Motor Vehicles Taxation Act, 1982. Be it enacted by the Legislative Assembly of Sikkim in the Thirty-eighty Year of the Republic of India as follows:
Short title, extent and commencement.
1. (1) This Act may be called the Sikkim Motor Vehicles Taxation (Amendment) Act, 1987.
(2) It extends to the whole of Sikkim.
(3) It shall come into force on such date as the State Government may, by notification, appoint.
2. In the Sikkim Motor Vehicles Taxation Act, 1982 (hereinafter referred to as the principle Act), after sub-section (1) of Section 4, the following sub-section shall be inserted:
“(1-A). The State Government may, by notification in the Official Gazette, from time to time, increase the rate of tax specified in the Schedule:
Provided that such increase shall not exceed in the aggregate fifty per cent of the rate specified in the Schedule appended to this Act.
3. In the principal Act, for the existing Section 9, the following Section shall be and shall be deemed always to have been substituted.
"9. (l) Every person paying the tax or additional tax in respect of any motor vehicle shall be granted and delivered a receipt in which shall be specified the particulars of the tax paid and such other particulars as may be prescribed.
(2) The Taxation Officer shall endorse the particulars of the tax paid in the certificate of registration of the vehicle concerned.
4. In the principal Act, in Section 10, in sub-section (1), the words, "at the time of granting receipt for the tax," shall be deleted.
Motor
5. In the principal Act, for the existing Schedule, the following Schedule shall be substituted.
SCHEDULE
(See Section 4)
Description of Motor-Vehicles and the rate of tax.
A. Vehicle for carrying passengers not, plying for hire.
1. Vehicle other than Omnibuses
(1) Motor Cycle/Scooters kept for the personal use of the owners, not being companies registered under the law relating to registration of. companies for the time being in force.
(2) Motor Cycles Scooters with side car far the personal use of the owners, not being companies registered under the law relating to. registration of companies for the time being in force.
(3) (a) Fiat Car kept for the- personal use of owners not being companies registered under the law relating to registration of companies for' the time being in force and invalid carriages.
(b) Fiat Car owned by companies registered under the law relating to registration of companies for the time being in force for carrying employees or other passengers.
(4) (a) Ambassador Car kept far the personal use of owners, not being companies registered under the law relating to registration of companies for the time being in force and invalid carriages.
(b) Ambassador Car owned by companies registered under the law relating to. registration of companies for the time being in force for carrying employees or other passengers.
(5) (a) Jeep (private) kept far the personal use of owners not being companies registered under the lay relating to registration of companies for the time being in force and invalid carriages.
(b) Jeep (private) owned by companies registered under the law relating to registration of companies for the time being in force for carrying employees or other passengers.
(6) Motor Cycle/Scooters owned by companies registered under the law relating to registration of companies for the time being in force for carrying employees or other passengers.
(7) Motor Cycle/Scooters with side car owned by companies registered under the law relating to registration of companies for the time being in force for carrying employees or other passengers.
II Omni buses ,with seating capacity for:
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(a) Not more than 8: |
Rs. 375-00 |
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(b) More than 8. but not more than 20. |
Rs. 450-00 for 9 seats plus. Rs. 45-00 for every additional seat beyond 9; & upto 20. |
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(c) More than 20. |
Rs. 990-00 for 21 seats plus Rs. 38-00 for every additional seat beyond 21 : |
Provided that if an Omnibus is fitted with solid tyres there shall be a surcharge per annum of 12.5% of the amount payable under clause (a) or (b) or (c) above. as the case may be.
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B. Vehicles for carrying passengers plying for hire: |
Rate of tax payable for the year. |
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I. Stage carriage with seating capacity for (a) Not less than 8 but not more than 26. |
Rs 525-00 for 8 plus Rs. 60-00 for every additional seat beyond 8. and upto 26. |
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(b) Not less than 27 but not more than 45. |
Rs. 1650-00 for 27 plus Rs. 53-00 for every additional seat beyond 27and upto 45: |
Provided that if a stage carriage is fitted with solid tyre there shall be a surcharge per
annum of 12.5% of the amount payable under c1ause(a) or (b) above. as the case may be, for
such stage carriage.
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II. Vehicles other than stage carriage with seating capacity for |
Rate of tax payable for the year. |
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(a) Not more than 4 . 3 Wheelers . 4' Wheelers |
Rs. 150- Ra. 225-=00 |
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(b) More 'than 4 |
Rs. 450-00 for 5 plus Rs. 45-00 for every additional seat beyond 5. |
(c) In case of Jeep (Tourist Taxi ) plying in Sikkim, there shall be payable an additional
charge per annum of 25% of the amount payable under clause (b) above:
Provided that if a vehicle for carrying passengers plying for hire which is not a stage
carriage. is fitted with solid tyres there shall be a surcharge per annum of 12.5% of the amount payable under clause (a) or (b) above, as the case may be, for such vehicle.
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C. Vehicle, for transport of goods including private carriages |
Rate of tax payable for the year. |
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a) Upto 500 Kilograms registered laden weight. |
Rs. 265-00 |
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(b) Exceeding 500 Kilograms but not exceeding 2000 Kilograms registered laden weight. |
Rs. 265-00 plus Rs. 30-00 for every additional 250 Kilograms or part thereof above 500 Kilograms. |
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(c) Exceeding 2000 Kilograms but not exceeding 4000 Kilograms registered laden weight. |
Rs. 445-00' plus Rs. 38-00 for every additional 250 Kilograms or part thereof above 2000 Kilograms. |
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(d) Exceeding 4000 Kilograms but' not exceeding 8000 Kilograms registered laden weight. |
Rs. 745-00 for every Kilograms above plus Rs. 22-00 additional 250 or part thereof 4000 Kilograms. |
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(e) Exceeding 8000' Kilograms registered 'laden weight. |
Rs.985-00 'plus Rs.' 30-00 for every additional 250 Kilograms or part thereof above 8000 Kilograms: |
Provided that where a vehicle for transport of goods is fitted with solid tyres there
shall be a surcharge per annum of 12.5% of the amount payable under clause (a) or (b) or (c)
or (d) or (e) above, as the case may be, for such vehicles.
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D. Tractors not used solely for agricultural purposes. |
Rate of tax payable for the year. |
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'(a) Upto 500 Kilograms laden weight. |
R8. 150-00 |
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(b) Exceeding 500 Kilograms but not exceeding 2000 Kilograms unladen weight. |
Rs. 150-00 plus Rs 40-00 for every additional 250 Kilograms or part thereof above 500 Kilograms. |
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(c) Exceeding 2000 Kilograms but not exceeding 4000 Kilograms unladen weight. |
Rs. 375-00 plus Rs. 45-00 for every additional 250 Kilograms or part thereof above 2000 Kilograms. |
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(d) Exceeding 4000 Kilograms but not exceeding 8000 Kilograms unladen weight. |
Rs. 735-00 plus Rs. 75.00 for every additional 250 Kilograms or part thereof above 4000 Kilograms. |
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(e) Exceeding 8000 Kilograms unladen weight. |
Rs. 1935-00 plus Rs. 115-00 for every additional 250 Kilograms or part thereof above 8000 Kilograms: |
Provided that where a tractor is fitted with solid tyres there shall be a surcharge per
annum of 12.5% of the amount payable under clause (a) or (b) or (c) or (d) or (e) above, as the
case may be, for such tractor.
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E. Trailers. |
Rate of tax payable for the year. |
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(a) Upto 500 Kilograms registered laden weight. |
Rs. 150-00 |
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(b) Exceeding 500 Kilograms but not exceeding 2000 Kilograms registered laden weight. |
Rs. 150-00 plus Rs. 15-00 for every additional 250 Kilograms or part thereof above 500 kilograms. |
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(0) Exceeding 2000 Kilograms but not exceeding 4000 Kilograms registered laden weight. |
Rs. 240-00 plus Rs. 25-00 for every additional 250 Kilograms or part thereof above 2000 Kilograms. |
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(d) Exceeding 4000 Kilograms but not exceeding 8000 Kilograms registered laden weight. |
Rs. 420-00 plus Rs. 30-00 for every additional 250 Kilograms or part thereof above 8000 Kilograms. |
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(e) Exceeding 8000 Kilograms laden weight. |
Rs. 990-00 plus Re. 4-00 for every additional 250 Kilograms or part thereof above 8000 Kilograms: |
Provided that where a trailer is filed with solid tyres there shall be a surcharge per annum of 12.5% of the payable under clause (a) or (b) or (c) or (d) or (e) above, as the case may be for such trailer.
