T.N. ACT NO.32/2010
TAMIL NADU MOTOR VEHICLES TAXATION (SECOND AMENDMENT) ACT, 2010
(Received the Assent of the Governor of Tamil Nadu on November 26, 2010 – Published in Tamil Nadu Government Gazette, Extraordinary, Part IV, Section 2, Iss. No.363, pages 209, dated November 29, 2010) – Statement of Objects and Reasons : Refer T.N.Bill No.35/2010 – 2010 (2) CTAR page 1.154.
An Act further to amend the Tamil Nadu Motor Vehicles Taxation Act, 1974.
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-first Year of the Republic of India as follows;—
1. Short title and Commencement.— (1) This Act may be called the Tamil Nadu Motor Vehicles Taxation (Second Amendment) Act, 2010.
(2) It shall come into force on such date as the Government may, by Notification, appoint.
2. Amendment of First Schedule.— In the First Schedule to the Tamil
Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), in
class 8 and the entries relating thereto, the following Proviso shall be added,
namely:—
"Provided that the educational institution buses and other vehicles granted temporary permit for the purposes referred to in item (a), (b) or (c) under Section 87(1) of the Motor Vehicles Act shall pay separate tax excluding the driver seat at the following rates:—
(i) Educational institution buses when used for - Rs.30/- per seat for
the transport of students and staff of the - seven days or part
institution concerned. there of.
(ii) Other vehicles when used for transport of - Rs.90/- per seat for
staff of the institution concerned. - seven days or part there of.
(iii) Educational institution buses and other - Rs.30/- per seat per day."
vehicles used for other purposes other than -
those specified in Clauses (i) and (ii) above.