Back
THE SIKKIM MOTOR VEHICLES TAXATION ACT, 1982
THE SIKKIM MOTOR VEHICLES TAXATION ACT, 1982
ARRANGEMENT OF SECTIONS.
1. Short title, extent and Commencement.
2. Definitions.
3. Appointment of Taxation Officer.
4. Imposition of tax.
5. Report of registered- motor vehicles brought into Sikkim from outside.
6. Manner of claiming refund or remission.
7. Declaration by person keeping or using a motor vehicle.
8. Payment of additional tax.
9. Receipt for tax.
10. Token to be exhibited on motor vehicles.
11. Appeal.
12. Power to check and seize motor vehicles.
13. Penalties for certain offences.
14. Suspension of the certificate of registration.
15. Other penalties.
16. Trial of offences.
17. Power of State Government to exempt certain motor vehicles from the tax.
18. Power to make rules.
19. Repeal and Saving.
THE SIKKIM ACT, 1982
MOTOR VEHICLES TAXATION ACT NO.5 OF 1982.
AN ACT
To provide for the imposition and levy of a tax on motor vehicles in Sikkim.
[7th April, 1982}
Be it enacted by the Legislature of Sikkim in the Thirty-third 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 Act, 1982.
(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.
Definitions.
2. In this Act, unless the context otherwise requires'
(a) "motor vehicle" includes a vehicle, carriage or other means of conveyance propelled or which may be propelled, on a' road by electrical or mechanical power either entirely or partially;
(b) "notification" means a notification published in the Official Gazette;
(c) "prescribed" means prescribed by rules made under this Act;
(d) "tax" means the tax imposed under this Act;
(e) "Taxation Officer" means an Officer authorised by the State Government to perform the duties and exercise the powers conferred upon such officer by this Act;
(f) ''tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion), and includes a motor vehicle used for towing disabled vehicles but does not include a road roller;
(g) Words and expressions used herein and not defined but defined in the Sikkim Motor Vehicles Act, 1957 shall have the meanings respectively assigned to them in that Act.
Appointment of Taxation Officer.
3. The State Government may, by notification, appoint such, persons' as it may think fit to be Taxation Officers and may in such notification specify the areas within which such officers shall exercise the powers conferred and perform the duties imposed on them by or under this 'Act.
Imposition of tax.
4. (1). A tax at the rate specified in the Schedule shall be imposed and levied on all motor vehicles used or kept for use in Sikkim.
Explanation.-For the purposes of this Act,
(i) a person who keeps a motor vehicle of which the certificate of registration is current shall be deemed to keep such vehicle for use; and
(ii) "use" included letting on hire otherwise than on a hire purchase.
(2) The tax imposed under sub-section (1) shall be payable for the year in advance by the person by whom a motor vehicle is used or kept for use:
Provided that Taxation Officer may allow payment of the tax for one or more quarterly periods; at the rate, for each such quarterly periods, of one quarter of the tax payable for the year:
Provided further that in the case of a motor vehicle registered outside Sikkim whether temporarily under section 25 of the Motor Vehicles Act, 1939 or otherwise, which is used or kept for use in Sikkim temporarily, the tax shall be payable for every week or part thereof, for which the motor vehicle is so used or kept for use in Sikkim, at the rate of one-fifty second part of the tax payable for the year, per week.
(3) If the Taxation Officer is satisfied that the certificate of registration and the token delivered under section 10 on payment of the tax for the year in respect of a motor vehicle has been surrendered or that a motor vehicle has not been used or kept for use for any complete calendar month in the year, he shall, on application made under section 6 refund or remit in respect of the said vehicle one-twelfth of the tax payable for the year for every complete calendar month for which the said vehicle has not been used or kept for use:
Provided that where a motor vehicle, other than a motor vehicle for the transport of goods or plying for hire for the carriage of passengers has not been used for any period in Sikkim by reason of its being removed and kept outside Sikkim during such period, the Taxation Officer shall not refund or remit in respect of the said vehicle any portion of the tax for the quarterly period during which the said vehicle is so removed.
(4) If any person fails to deliver a declaration or additional declaration in accordance with the provisions of section 7 the Taxation Officer may after making such inquiry as he thinks fit and after giving an opportunity to such person to be heard, require him to pay any tax or additional tax which the Taxation Officer may find such person liable to pay under the provisions of this Act and may also impose on him a penalty which may extend to half the amount of the tax to which he is found liable.
Report of registered motor vehicles brought into Sikkim from outside:
5. Every person who brings into Sikkim any motor vehicle registered outside Sikkim whether temporarily under section 25 of the Motor Vehicles Act, 1939 or otherwise, and uses or keeps for use such vehicle in Sikkim shall submit to the Taxation Officer a report thereof within such time, in such form and containing such particulars as may be specified by the State Government by a notification.
Manner of claiming refund or remission.
6. A person claiming refund or remission of tax under subsection (3) of section 4 shall, within such time as may be specified by the State Government by a notification, make to the Taxation Officer an application in this behalf in writing which shall be accompanied by such documents as may be specified in such notification.
Declaration by person keeping or using a motor vehicle.
7. (1) Every person by whom a motor vehicle is used or kept for use shall fill up and sign a declaration in such form stating truly therein such particulars and shall deliver the declaration as so filled up and signed, to the Taxation Officer within such time as may be specified by the State Government by a notification and shall pay to the Taxation Officer the tax which he appears by such declaration to be liable to pay in respect of which vehicle.
(2) Where a motor vehicle is altered so as to render the person by whom such vehicle is used or kept for use liable to the payment of an additional tax under section 8, such person shall fill up and sign an additional declaration in such form showing the nature of the alteration made and containing such particulars and shall deliver such additional declaration, as so filled up and signed, to the Taxation Officer within such time as may be specified by the State Government by a notification and shall pay to the Taxation Officer the additional tax payable under section 8 which he appears by such additional declaration to be liable to pay in respect of such vehicle.
(3) Every person who owns any motor vehicle which is let for hire otherwise than on a hire-purchase agreement shall, for the purposes of this Act, be deemed to be the person who keeps such vehicle for use.
Payment of additional tax.
8. Where any motor vehicle in respect of which the tax has been paid is altered in such a manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the person by whom such vehicle is used or kept for use shall be liable to pay an additional tax of a sum which is equal to the difference between the tax already paid in respect of such vehicle and the tax which is payable in respect of such vehicle after its being so altered, and the registering authority shall not grant a fresh certificate of registration or renew any certificate of registration in respect of such vehicle as so altered until such amount of tax has been paid.
Receipt for tax.
9. The Taxation Officer shall grant and deliver to every person, who pays to him the tax or additional tax in respect of any motor vehicle a receipt in which shall be specified the particulars of the tax paid and such other particulars as may be prescribed.
Token to be exhibited on motor vehicles.
10. (1) The Taxation Officer shall, at the time of granting a receipt for the tax, deliver to the person paying the tax a token in such form and containing such particulars as may be prescribed.
(2) Every person to whom such token is delivered shall cause it to be exhibited in the prescribed manner on the vehicle in respect of which the tax is paid.
Appeal.
11. (I) Any person aggrieved by any order made by a Taxation Officer under this Act may prefer appeal against that order to such appellate authority appointed by the State Government in this behalf in such manner, within such time and on payment of such fees as may be prescribed:
Provided that an appeal may be admitted after the expiry of the period prescribed therefor if the appellant satisfies the appellate authority that he had sufficient cause for not preferring the appeal within that period.
(2) Any such appeal shall be heard and decided by the appellate authority in such manner as may be prescribed and the decision of the appellate authority on such appeal shall be final:
Provided that no appeal shall be decided without giving the appellant an opportunity of being heard.
Power to check and seize motor vehicles.
12. (1) Any Police Officer in uniform or other officer of the State Government not below such rank as may be specified by the State Government by a notification, may
(a) check any motor vehicle either in any garage after the sunset or before the sun-rise or stop and check any motor vehicle plying on the road for the purpose of satisfying himself that the tax payable under this Act in respect of such vehicle has been paid; and
(b) seize and detain the vehicle if he is authorised by the State Government in this behalf and if he has reasons to believe that any motor vehicle has been or is being used or kept for use in contravention of the provisions of sections 5, 7 and 8 may take or cause to be taken such steps as he may consider necessary for the temporary safe custody of the vehicle so seized and detained unless the owner or the person in charge of the vehicle executes a bond for the production thereof before a court when so required.
(2) Any motor vehicle seized and detained under clause (b) of sub-section (1) shall be produced before the court within twenty-four hours of such seizure and the court shall thereupon pass such orders as it may think fit for the disposal of the vehicle.
(3) Where any bond is executed under clause (b) of sub-section (1) for the production of any motor vehicle before the court, the provisions of section 514 of the Code of Criminal Procedure, ]898 shall, as far as may be, apply to such bond.
Penalties for certain offences.
13. Whoever
(a) uses or keeps for use a motor vehicle without having paid the tax or additional tax in respect of such vehicle; or
(b) delivers a declaration or additional declaration wherein the particulars required by or under this Act are not fully and truly stated; or
(c) obstructs any officer referred to in section 12 in the exercise of his powers under that section,
shall be punishable with fine which may extend to one and half times, and, in the event of such person having been previously convicted of an offence under this Act or any rule made thereunder, with fine which may extend to twice the amount of the tax payable for the year for the motor vehicle in respect of which the offence is committed and the amount of any tax due shall also be recovered as if it were a fine.
Suspension of the certificate of registration.
14. If the Taxation Officer is satisfied that in respect of any motor vehicle
(a) a declaration or additional declaration has not been delivered in accordance with the provisions of section 7 within such time as specified in the notification as referred to in that section; or
(b) any tax or additional tax payable under this Act bas not been paid within one month of the date on which such tax was payable; or
(c) any penalty imposed under sub-section (4) of section 4 has not been paid within one month of the date on which such penalty was imposed,
he may, notwithstanding anything contained in the Sikkim Motor Vehicles Act, 1957 or any rules made thereunder, declare the certificate of registration of such motor vehicle to be suspended and such certificate shall thereupon be deemed to be suspended until the whole amount of tax and penalty, if any, due in respect of such motor vehicle has been paid.
Other penalties.
15. Whoever contravenes any of the provisions of this Act or of any rule made thereunder shall, if no other penalty is elsewhere provided in .this Act for such contravention, be punishable with fine which may extend to two hundred rupees, and, in the event of such person having been previously convicted of an offence under this Act or any rule made thereunder, with fine which may extend to three hundred rupees.
Trial of offences.
16. No Court inferior to that of a Magistrate of the first class shall try any offence punishable under this Act.
Power of State Government to exempt certain motor vehicles from the tax.
17. The State Government if it thinks fit so to do in the public interest, may, by notification, exempt either totally or partially any motor vehicle from or class of motor vehicles from any tax leviable under this Act.
Power to make rules.
18. (1) The State Government may, by notification, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:
(a) Such other particulars as may be prescribed under section 9;
(b) form of token of receipt of any tax and the particulars to be stated therein under subsection (1) of section 10;
(c) the manner in which token shall be exhibited on motor vehicle under sub-section (2) of section 10;
(d) the manner in which, time within which and fees payment of which the appeal shall be made to the appellate authority under subsection (1) of section 11;
(e) the manner in which the appeal shall be heard and decided under sub-section (2) of section 11 ;
(f) any other matter which is to be or may be prescribed.
Repeal and saving.
19. (1) On and from the commencement of this Act, the provisions contained in notification No. I/STA dated the 16th August, 1973 and all other orders on the subject which are inconsistent with the provisions of this Act, shall stand repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the notification so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act.
THE SCHEDULE
(See Section 4)
Description of Motor Vehicles and the rate of tax.
|
A. Vehicle for carrying passengers not plying for hire Vehicle other than Omnibuses. |
I. Rate of tax payable for the year.
|
|
(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. |
Rs. 30.00
|
|
(2) Motor Cycle/Scooters with side car for the personal use of owners, not being companies registered under the law relating to registration of companies for the time being in force. |
Rs.40.00 |
|
(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. |
Rs. 100.00
... Rs. 200.00 |
|
(4) (a) Ambassador Car kept for the personal use of owners, not being registered under the law relating to registration of companies for the time being in force and invalid carriages. (b) Ambassador Car owned by the companies registered under the law relating to registration of companies for the time being in force for carrying employees or other passengers. |
Rs. 120.00
Rs. 240.00 |
|
(5) (a) Jeep (private) kept for the personal use of owners not being registered under the law 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. |
Rs. 125.00
Rs. 250.00' |
|
(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. |
Rs. 75.00 |
|
(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 carryingemployees or other passengers. |
Rs. 90.00 |
II. Omnibuses with seating capacity for:
|
(a) Not more than 8. |
Rs. 250.00 |
|
(b) More than 8, but not more than 20 |
Rs. 300/- for 9 seats plus Rs. 30/- for every additional seat beyond 9 & up to 20. |
|
(c) More than 20. |
Rs. 660/- for 21 seats plus Rs. 25/- for every additional seat beyond 21. |
Provided that if an Omnibus is fitted with solid tires, 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.
|
B. Vehicles for carrying passengers plying for hire: |
Rate of tax payable for the year. |
|
I. Stage Carriage with seating capacity for (a) Not less than 8 but not more than 26 |
Rs. 350/- for 8 plus Rs. 40/- for every additional seat beyond 8 and up to 26, |
|
(b) Not less than 27 but not more than 45. |
Rs. 1,100/- for 27 plus Rs.35/- for every additional seat beyond 27 upto 45: |
Provided that if a stage carriage is fitted with solid tires there shall be a surcharge per annum of Rs. 12.5% of the amount payable under clause (a) or (b) above, as the case may be, for such stage carriage.
|
Vehicles other than stage carriage with seating capacity for |
Rates of tax payable for the year. |
|
(a) Not more than 4 3 Wheelers |
Rs. 100.00 |
|
4 Wheelers |
Rs. 300/- for 5 plus Rs. 30/- 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 100% 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.
|
c. Vehicle for transport of goods including private carriages : |
Rate of tax payable for the year. |
|
(a) Upto 500 Kilograms registered laden weight, |
Rs. 175/- |
|
(b) Exceeding 500 Kilograms but not exceeding 2000 Kilograms registered laden weight. |
Rs. 175/- plus Rs. 20/for every additional 250 Kilograms or part thereof above 500 Kilograms. |
|
(c) Exceeding 2000 Kilograms but not exceeding 4000 Kilograms registered laden weight. |
Rs. 295/- plus Rs. 25/- ... for every additional 250 Kilograms or part there of above 2000 Kilograms. |
|
(d) Exceeding 4000 Kilograms blat not exceeding 8000 Kilograms registered laden weight. |
Rs. 495/- plus Rs. 15/- ... for every additional 250 Kilograms or part thereof above 4000 Kilograms. |
|
(e) Exceeding 8000 Kilograms registered laden weight. |
Rs. 655/- plus Rs. 20/- 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.
|
D. Tractors not used solely for agricultural purposes. |
Rate of tax payable for the year. |
|
(a) Upto 500 Kilograms unladen weight. |
Rs. 100/- |
|
(b) Exceeding 500 Kilograms but not exceeding 2,000 Kilograms unladen weight. |
Rs. 100/- plus Rs. 25/- for every additional 250 Kilograms or part thereof above 500 Kilograms. |
|
(C) Exceeding 2000 Kilograms but not exceeding 4,000 Kilograms unladen weight. |
Rs. 250/- plus Rs. 30/- for ... every additional 250 Kilo grams or part thereof, above 2,000 Kilograms. |
|
(d) Exceeding 4000 Kilograms but not exceeding 8000 Kilograms unladen weight. |
Rs. 490/- plus Rs. 50/- ... for every additional 250 Kilograms or part thereof, above 4000 Kilograms. |
|
(e) Exceeding 8000 Kilograms unladen weight.... |
Rs. 1290/- plus 75/- 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.
|
E. Trailers,. |
Rate of tax payable for the year. |
|
(a) Upto 500 Kilograms registered laden weight. |
Rs. 100/- |
|
(b) Exceeding 500 Kilograms but not exceeding 2000 Kilograms registered laden weight. |
Rs. 100/- plus Rs. to/- for every additional 250 Kilograms or part thereof, above 500 Kilograms. |
|
(c) Exceeding 2000 Kilograms but not exceeding 4000 Kilograms registered laden weight. |
Rs. 160/- plus Rs. 15/- for every additional 250 Kilograms or part thereof, above 2000 Kilograms. |
|
(d) Exceeding 4000 Kilograms but not exceeding 8000 Kilograms registered laden weight. |
Rs. 280/- plus Rs. 20/- for every additional 250 Kilograms or part thereof, above 8000 Kilograms. |
|
(e) Exceeding 8000 Kilograms laden weight. |
Rs. 660/- plus Rs. 25/- 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.
