 the delhi moter vehicles taxation bill, 1962(as introduced in lok sabha or 3rd dbcembejl, 1962)  (as introduced in lok sabha)a bill to lm~e a t~ on mdtor vehicles in the union territory of delhi and for other matters connected therewith bz it enacted by parliament in the thirteenth year of the republic of india as follows: -i i  1 (1) this act may be called the delhi motor vehicles taxation shon title act 1962 extent and , cumme:lc»-, (2) it extends to the whole of the union territory of delhi ment (3) it shall come into force on such date as the chief commis-iloner may, by notification in the official gazette, appoint definjtion  j in this act, unless the context otherwise requires,-(a) "chief commissioner" means the chief commissioner 10 of delhi; (b) "delhitt means tl1e union territory of delhi; (c) "prescribed" means prescribed by rules made under this act;  (d) "quarter" means a period of three months commencing is on the first day of april, the first day of july the first day of october or the first day of january in each year: (e) "registered owner" means the person in whose name a motor vehicle is registered under the motor vehicles act, 1939; (f) "tax" means the tax levied under this act; (g) "taxation authority" means any person or authority appointed by the chief commissioner by notification in the official gazette to exercise the powers and perform the duties conferred or imposed upon a taxation authority by or under this act; , (h) ''token'' means a ticket to be displayed on a motor vehicle as an indication that the tax has been duly paid or that no tax is payable; , (i) "year" means the financial year; (;) all words and expressions used, but not defined in this to act, and defined in the motor vehicles act, 1939, shall have the meanings respectively assigned to them in that act levj of uk 3 subject to the other provisions of this act, on and from the commencement of this act, there shall be levied and collected· on all motor vehicles used or kept for use in delhi, a tax at the rate speci-i' tied in schedule i ! i declaration 4 (l) every registered owner or person having possession or ::nror tax control of a motor vehicle used or kept for uje in delhi shall fill up and sign a declaration in the prescribed form stating the prescribed particulars and shall deliver the same to the taxation authority 20 within the prescribed time i (2) the tax to which a registered owner or person baving possession or control of a motor vehicle appears by such declaration to be liable under section 3 shall be paid by him,-(a) for a year at the rate specified in schedule i (herein- 2s after referred to as the annual rete); or (b) for one or more quarters, at one fourth of the annual rate for each quarter; or (e) once in two months or monthly, in equal instabnents, at one-sixth or one-twelfth, as the ease may be, of the annual 30 rate: provided that any broken period in a month shall, for the purpose of levying the tax be considered as a full month (3) the tax shall be paid within such time and in such manner as may be prescribed! ! (4jin calculating the tax due for any period less than'0d8:year, fraction of a rupee shall be counted as· 'a zupm · 5 ('l) when a person pays the amount 'of tax leviable' under sec- iblue of tion 3in respect' of any motor vehicle or proves to the satisfaction toten ot the taxation authority that no sueh tax is payable in respect of such vehicle, the taxation authority shall,-s (a) issue to such person a token in the prescribed form specifying therein the period for which such tax has been paid or that, no such tax is payable, and i 10 (b) specify in the certificate of registration granted in respect of the vehicle under the motor vehicles act, 1939, or in the case of- vehicles not registered under that act, in acertiftcate in such 'form as may be prescribed, that the tax has been paid for the period specified under clause' (a) or that no tax is payable in respect of that vehicle, as -the case may be (2) no motor vehicle liable to tax under this act shall be used is or kept for use in delhi unless the registered owner or the person having possession or control of such vehicle has obtained a valid token in respect of that vehicle, and tbat token is displayed on the vehicle in theprescrlbed manner 6 (1) when a motor vehicle used or kept for use in delhi is additional 20 't~red or is proposed to be used in such manner as to render the declaration registered owner or the person who has possession or control of such vehicle liable to the payment of additional tax under section 7, c;uch owner or person shall ftll up, sign and deliver in the manner provided in sub-section (2), an additional declaration and shall, 2s along with such additional d~claration, (accompanied by the certt-'ftcateof registration in respect of such motor vehicle), pay to the taxation authority an additional tax payable under that section which he appears by such additional'declaration to be liabl~ to pay in respect of such vehicle 30 (2) the additional declaration shall be in the prescribed form containing the prescribed particulars and shall be delivered to the taxation authority after being duly filled up and signed wtthin the orescribed time the additional declaration shall indicate clearly " so the nature of alteration made in the motor vehicle or, as the 35 ~:tse may be, the altered use to which the vehicle is proposed to be  put i i '(3) on receipt of the additional tax under sub-secticn (1), the tax'ltion authority shall issue to the registered owner or the person ,vhn has' poisfliision or control of the vehicle, a fresh token in place 40 'of the original token and shall cause an entry of such payment to :l)e'  de m'the certiftcate, of reststratton 7 when any motor vthicle in respect of which a tax tor ad1 liability for additiodal tak }j~flod 18 payaole or has been paid, is altered during such periljd, or proposed to be used durmg such penod in such manner as to ci:lu  ~ tlle vehicle to become a vehjcle in respect of which a higher rate of tax is payable, the registered owner or the person who has s possession or control of the vehlcle, shall, in addition to the tax, i1 any, due from him for that period!, be liable to pay for the unexpired portion of such period since the vehicle is alten!d or pro- pused to be used, an additional tax of a sum equal to the difference between the amount of tax payable for such unexpired portion at 10 the higher rate and the rate at which the tax was payable or paid ,before the alteration or use of the vehicle for that portion; and until such additional tax has been paid, the taxation authority shall not grant a tresh token in :respect of the vehicle so altered or proposed to be so used i ,  _11  is explanation-in calculating the unexpired pqrtion under thii sectlon any broken period in a month shall be considered as i full month production 8 every registered owner or person having possession or control of ~ertificate of a motor vehicle shall, at the time of making payment of the tax, 30 of msura!jce b f h  th"t lid ' " f  ~!'oauce e ore t e taxatlon au orl y a va certificate 0 ulsurance iii respect of the vehicle complying with the requirements of chapter viii of the motor vehicles act, 1939  of i,,, liability to 9 (1) if the tax leviable in respect of any motor vehicle remains pay arrears unpaid by any person liable for payment thereof and such person as ~~=no:ec- before having paid the tax has transferred the ownership of such ceeding t) vehicle or oos ceased to be in possession or control of such vehicle !~~p~:::;'_ the person to whom the ownership of the vehicle has been transferred lion or or the person who has possession or control of such vehicle ihall be :~~~l of liable to pay the said tax to the taxation authority ~ vehicles (2) nothing contained in this section shall be deemed to affect the liability to pay the said tax of the person who bas transferred the ownership or has ceased to be in possession or control of luch vehicle - i ref:ldd of to 10 (1) when any person who has paid the tax in respect of a 3' motor vehicle produces before the taxation authority a certiftcat,  signed by the registering authority stating that the tax token and the certificate of registration issued in respect of such vehicle my been surrendered on the date specified by the registering authorit1 in his certificatl:!, such person shall, on an application made in ,that 40 behalf to the taxation authority and subject to such conditions u may ,be prescribed, be entltjed to a refudd for each complete mon&b of the period for which iuch tax haa been paid and which is unexpired on the date on which the tax token and the certificate of registration were surrendered, of an amowlt equal to one-twelfth of the annual tax payable in respect of such vehicle s (2) when any person has paid the tax in respect of a motor vehicle and the vehicle is removed outside delhi before the expiry of the period for which the tax has been paid and taxed in another state, such person shall, on an application made in that behau to the taxation authority and subject to such conditions as may be pres-10 cribed, be entitled to a refwld for each complete month of the period for which such tax has been paid and during which the vehicle wu removed from delhi, of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle 11 when any registered owner or any person who hy' possession ~b:t~:y-is or control of any motor vehicle used or kept for use in delhi is in t~dnot default in making a payment of the tax the taxation authority may pal  direct that, in addition to the amount of arrears, a sum not exceeding the annual tax payable in respect of such vehicle shall be recovered from him by way of penalty: 30 provided that before giving any such direction the registered owner or such person shall be given a reasonable opportunity of being heard 2 1 an " arrears of 1  () y tax due and not paid as provided for by or under tax and  this act and any sum directed to be recovered by way of penalty pena'ty re- coverable 2s under section 11 shan be recoverable in the same manner as an u a rara of arrear of land revenue land reve- (2) the motor vehicle in respect of which the tax is due or in nue respect of which any sum bas been directed to be recovered as penalty under section 11, or its accessories may be distrained and 30 sold in pursuance of this section whether or not such vehicle or accessories is or are in the possession or control of the person liable to pay the tax or penalty 13 (1) where the registered owner or the person having posses- excalptlon sion or control of a motor vehicle is an agriculturist and that motor 3s vehicle has been designed for ilgricultural operations and is used solely for such operations in relation to his own land then, that vehicle shall be exempt from the payment of the tax l'xplanation-for the purposes of this sub-section the expresslo1'1 "agricultural operations" includes,- (i) tilling, sowing, harvesting, crushing of any agricultural produceor any other similar operation earned out for the purpose cit 8fricu1tlni (ii) -transport of manure, seeds, insecticides and other like articles required for ~ork in the land from the market to the ladd; aad· (iii) transport of any agricultural produce from the land or the place of storage or from the place of storage to the market s (2) when the registered owner or the person having possession to control of a motor vehicle has given previous intimation in writing to the taxation authority that the motor vehicle would not be used in any public place for a particular period, being not less than one 1llodth, and deposits the certificate of registration of such motor vehicle with 10 the taxationauthorlty and obtains an aclmowledgment therefor from that authority, he shall be exempt from the payment of the t&xfor that period (3) where the chief commissioner is of opinion that it is necessary or expedient in the public interest so to do he may by notift- is cation in the official gazette and subject to such conditions as he may specify in the notification exempt either totaly or partially any class of motor vehicles other than those falling under sub-section (1) or any motor vehicles belonging to any class of persons from the payment of the tax 20 14 where the registered owner of a motor vehicle used or kept for use in delhi is a co-operative society registered under any law relating  to -operative eocieties for the time being in force the tax payable in respecl 01 that motor vehicle shall be one half of the rates specified in schedule i, if the taxation authority is satisfied; after such enquiry u 25 it deems fit that-(i) the co-operative society is solely engaged in the buliness of transport of goods or passengers or both from one place  to  another in motor vehicles; (ii) at least seventy-five per cent ot the members of the co- 30 operative society are its employees; (iii) at least fifty per cent of the members of the co-operative society are not related to each other; and (iv) the motor vehicle is used or kept for use exc1u11ve1y for the purpose of the co-operative society 35 e~lanation-for the purposes of this section a member han ~be deemed to be related to any other member if that member·is the husband wife brother or sister or any lineal uceildant ar deaceddant of that other member 15 ·where in respect of a motor vehicle the tax payable under the effect (if f law relating to taxation on motor vehicles in force in any state has:: ~e;~~~r been paid in that state for any period and that motor vehicle is states with respect to brought into delhi for use during that period, then,-motor vehicles s : (i} no tax under this act shall be payable in·respect of that ~rought  - idto delhi motor vehicle; and (ii) the token issued in that state in respect of that motor vehicle shall be deemed to be a token issued uncler thlsact, fc1r such period or for a period of ninety days from the date on which 10 the motor vehicle is brought into delhi, whichever is shorter: provided that the registered owner or the person having possession or control of the motor vehicle complies with the provisions of sub-section (1) of section 4 16 (1) any person who is aggrieved by any order or direction of appeal 15 the taxation authority may flle an appeal before such person or authority, in such manner, within such time and on payment of such fees, as may be prescribed (2) the appeal shall be heard and decided in such manner as may be prescribed 20 (3) every decision on such appeal shall be final and shall not be called in question in any court of law 2s 17; any police officer in uniform, not below the rank of sub-in- powers of spector or any other oftlcer prescribed in this behalf maypolice uflicers and (a) enter' at any time between sunrise and sunset any premi- otbe oflisel where he has reason to believe that a motor vehicle is kept, cera or, (b) require the driver of any motor vehicle in any public place to stop such vehicle and cause it to remain stationary so long as may reasonably be necessary, 30 for the purpose of satisfying himself that the amount of the tax in respect of such vehicle has been paid· ii whoever-penalty for incomplete (a) delivers in respect of a motor vehicle a declaration or ad- and 11ntr:'e - ditional declaration wherein the particulars required by or under ~~iaradonl·· this act to be therein set forth are not fully and truly stated, or (b) obstructs any ofbcerin the exercise of the powers cqdoo ferred by clause (a) of section 17 or falls to stop the motor vehic:& when requlred to do so by such offtcer under clause (b) t that seetion, shall on eonvictlon be punishable-(t) with ftne whkh may extend to a sum equal to the annual tax payable in respect of such vehicle; and , (ii) in the event of such person having been previously convicted of an offence under this section, with fine which may extend to a sum equal to twice the annual tax payable in respect of such vehicle otb penal-1 whoever eontravenes any of the provisions of this act or the 10 liea rules made thereunder other than those punishable under section 18 shall on conviction be punishable with fine which may extend to one hundred rupees and in the f'vent of such person having been previously convicted of an offence under this section, with ftne which may extend to two hundred rupees is utdlzatloa of the proccede of tax zoo the proceeds of the tax collected under this act (which sh1i form part of the consolidated funds of india) reduced hy the cost of eolleetlon as determined by the central government shau, if parliament by appropriation made by flaw in this bebah so provides, be pald,-ao (i) to the munlelpal corporation of delhi estabu",hed udder section 3 of the deihl mudicipal corporation ad, 1957, and 66 of 1957 (ti) the new delhi manlclpal committee established under aertion 11 of the punjab munleipal ad, 1911, as extedded to punjab act delhi, :as j of 1911 for the perfonnance of their respective functions under the safd acts and the payment shall be made in such proportion as may be prescribed titat of oft'eacea 21 no court inferior to that of a magistrate of the second elus shall try an offence punishable under this act 30 zz no prosecution, suit or other proceedings shall ue aptnst"the ::,~:nfi'" taxation authority or any other authority for anything in good faith al done or intended to be done under this act 13 (1) the chief commissioner may, subject to the condition of power to previous publication, inake rules for carrying out the purpoes of this !ie make ruin ad ,,, (2) in paruculu: add: wuh01it prejudice to the aeaerality- of the foregoiae provision, the chief commissioner may make rulai fql' all or any of the following matters, namely:-5 (4) the· time within, which and the manner in which, the tax shall be paid; (b) the form of declaration and additional declaration, partieulars to be stated therein and the time within which the declaration or additional declaration shall be delivered ftnder section 4 or seet~on 6, as the case may be; 10 (c) the form of the tax token and the manner in which the tax token shall be displayed in the motor vehicle under section 5; 15 20 (d) the conditions subject to wh~ch refund of tax may be allowed under section 10; (e) the authority ·before which, the manner in which, the time within which and! the fee on payment of which, an appeal may be filed and the manner in which such appeal shall be heard and decided under section 16; (f) the issue of duplicate tokens and of certified copies of the records of the taxation authority and the fees chargeable therefor; (g) any other matter which is to be, qi'may be, prescribed (3) every rule made under this section shall be laid as soon as may be after it is made before each house of parliament while it is 25 in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if before the expiry of the session in which it is so laid or the session immediately following, both houses agree in making any mjciification in the rule or both houses agree that the rule should n:>t be made, the rule 30 shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under tha't rule 24 (1) on and from the commencement of this act, the acts repeal 35 specified in schedule ii shall stand repealed (2) the repeal of the said acts by sub-section (1) shall not affect,-(0) the previous operation of the said acts or anything duly done or suffered thereunder; or (b) any right, privilege, obligation or right conferred, accrued or incurred under any of the said acts; or (c) any penalty, forfeiture or punishment incurred in res-· pect of any offence committed against any of the said acts: (d) any investigation, legal proceeding or remedy in res-· pect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; s and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said acts had not been repealed (i) every declaration delivered under that act in respect 10 of any motor vehicle shall be deemed to be a declaration deli-punjab aci act, 1924, as extended to delhi,-4 of 1934· (i) every declaration delivered under that act in respect of any motor vehicle shall be deemed to 'be a declaration delivered under this act; and is (ii) every token issued under that act and valid immediately before the commencement of this act, shall continue to be valid after such commencement for the unexpired portion of the period for which it has been issued amen~ment 25 in the delhi municipal corporation act, 1957, for section 184,20 ~~~~6 the following section shall be substituted, namely:-of 19s7j central government to pay proceed of cntcrtainmcntand betting taxes [0 corporation up act b of 1937 "ls4 the proceeds of the entertainment and bettinl taxes collected in delhi under the provisions of the up entertainment and betting tax act, 1937, as extenclecl to delhi (whieh shall form part of the consolidated fund of india) reduced by 25 the cost of collection as determined by the central government shall, if parliament by app~priatiod made by law in this behalf so provides, be paid to the corporation for the performance of its functions under this ad" annual rate oj tax description oj motor vehicles rs part a-motor vehicles fitted solely wit neumatic tyres-i motor cycles and tricycles (including motor scooters and cycles with attachment for propelling the same by mechanised power)-(a) motor cycles,' scooters (flat rate)  32/-d"cri~ticm d/ motor annual rat' d/ tax ehicw ra (lj) scootrettes auto cycles (flat rate) 16/-s (c) tricycles (flat rate) 40/-(d) motor cycles or tricycles used for drawing a trailer or side car in addition to above rates 12/-ii motor vehicles the registered unladen weight 10 of which does not exceed 250 kilogrammes, adapted and used for invalids 8/-ill motor vehicles (including tricycles) used for the transport or haulage of goods or materials-is (a) vehicles the registered laden weight of which does not exceed one tonne  140/-(6) vehicles the registered laden weight of which exceeds one tonne but does not exceed 2 tonnes 200/-20 (c) vehicles the registered laden weight of which exceeds 2 tonnes but does not exceed 4 tonnes 300 cd) vehicles the registered laden weight of which exceeds 4 tonnes but does not ex-25 ceed 6 tonnes 400/-ee) vehicles the registered laden weight of which exceeds 6 tonnes but does not exceed 8 tonnes 500/-(f) vehicles the registered laden weight of 30 which exceeds 8 tonnes but does not exceed 9 tonnes-  600/-(,) vehicles the registered laden weight of which exceeds 9 tonnes but does not exceed 10 tonnes 700/-35 (h) vehicles the registered laden weight of 100/- for exceeds 10 tonnes every tonne or part (i) additional tax payable' in respect of such thereof: vehicles used for drawing trailers- (1) for each trailer the registered laden weight of which does not  exceed 2 100/-40 tonnes ~) for each trailer the registered laden weight of which exceeds 2 tonnes - 200/-provided that two or more vehicles shall 4s not be chargeable under this clause in respect of the same trailer  v,hiclesiv | motor                        | vehicles (including tricycles) plying    ||------------------------------|------------------------------------------|| for hire and used for        |                                          || the                          | transport                                || of                           |                                          || passengers-                  |                                          || (d)"                         |                                          || tram                         |                                          || cars                        |                                          || (6)                          |                                          || vehicles licensed            | to                                       || more                         | than                                     || 2                            |                                          || passengers                   | (excluding                               || driver)                      |                                          || (c)                          |                                          || vebicles licensed            |                                          || to                           |                                          || carry                        |                                          || in                           | all more                                 || two                          | but                                      || passengers                   |                                          || (excluding driver            |                                          || and                          |                                          || conductor)                   |                                          || (4) vehicles licensed        |                                          || to                           |                                          || carry                        |                                          || in                           |                                          || all                          | not                                      || than                         |                                          || 6                            |                                          || passengers (excluding driver | and                                      || conductor)                   |                                          || (,)                          | vehicles licensed                        || ~                            |                                          || in                           | all not more                             || than                         | 18                                       || (~xcluding                   |                                          || driver                       | and                                      || conductor)                   |                                          || (j)                          |                                          || vehicles licensed            |                                          || to                           |                                          || carry more                   |                                          || than                         |                                          || 18                           |                                          || passengers                   | (excluding driver                        || and                          |                                          || con-                         |                                          || ductor)                     |                                         |in addition 25 passengers which the vehicle is so hc:ensed to carry v motor vehicles owned by airline companies or ~orations for carrying passengers and (a) vehicles the seating capacity of which docs not exceed 4 (excluding driver)  (6) vehicles the seating capacity of which exceeds four but docs not exceed six (excluding driver)  "   (c) vehicles the seating capacity of which exceeds six but does not exceed 18 (excluding driver)      (d) vehicles the "seating capacity of which exceeds 18 (c) above pi", ra 45 6of- for every person in addition to 6 persons subject to a maximum of rs 2200/- per aii- 50 nam  ---- _ __  _-------------| vi break-down vans used fur towing disabled    | rs                                   ||-------------------------------------------------|---------------------------------------|| vehicles                                        |                                       || 200/-                                           |                                       || vii motor                                      | -vekicles                             || t~08e                                           |                                       || liable                                          |                                       || to                                              |                                       || tax                                             |                                       || ,                                               | under the foregoing provisions        || dule-                                           |                                       || (a)                                             |                                       || vehicles the registered unladen weight          | of                                    || which                                           |                                       || does                                            |                                       || not                                             |                                       || exceed                                          |                                       || 1000                                            |                                       || ldlegmms                                       |                                       || 80,'-                                           |                                       || 10                                              |                                       || (b)                                             |                                       || vehicles the registered unladen weight          | of                                    ||                                                | which exceeds                         || 1000                                            |                                       || kilqgrblll8                                     |                                       || hut                                             |                                       || does                                            |                                       || not exceed                                      |                                       || iso:>                                           |                                       || kilograms _                                     |                                       || 100/-                                           |                                       || (c)                                             |                                       || vehicles the registered unladen weight          | of                                    || which exceeds                                   |                                       || i                                               |                                       || soo                                             |                                       || kilograms                                       |                                       || but                                             | does                                  || not exceed                                      |                                       || 2000                                            |                                       || kilograms                                       |                                       || 140/-                                           |                                       || is                                              |                                       || cd)                                             |                                       || vehicles the registered unladen weight          | of                                    || which exceeds                                   |                                       || 2000                                            |                                       || kilograms                                      |                                       || the                                             | rate specified in                     || (c)                                             |                                       || above                                           |                                       || plus                                            |                                       || rs                                             |                                       || 100/-                                           |                                       || for                                             |                                       || every                                           |                                       || ad-                                             |                                       || ditional                                        |                                       || 1000                                            |                                       || kilo-                                           |                                       || grams or                                        |                                       || part                                            |                                       || there-                                          |                                       || of                                              |                                       || in                                              |                                       || addition to                                     |                                       || 2000                                            |                                       || kilograms                                      |                                       || (e)                                             |                                       || additional                                      |                                       || tax                                             |                                       || payahle in                                      |                                       || respect                                         |                                       || of                                              | such                                  || vehicles used for drawing                       |                                       || trailers                                       |                                       || (i)                                             |                                       || for each trailer                                | th:                                   || weight                                          |                                       || of                                              |                                       || whi:~l                                          |                                       || does not exceed                                 |                                       || i                                               |                                       || tonne                                          |                                       || (it)                                            | for each trailer the registered unla- || den weight                                      |                                       || of                                              | which exceeds                         || i                                               |                                       || tonne                                          |                                       || 80/-                                            |                                       || \                                               |                                       || \                                               |                                       |provided that two or more vehicles shall not 30 be chargeable under this clause in respect of the same trailer part b-motor vehicles other thin those fitted solely the rates shown in with pneumatic tyrell pan a pl, so per cent thereof 35 notii i-when tax it paid fol' the whole year at a time •• rebate of 10 per cent of the fate peclfied in thi, schedule 'hall be nowed n0tii2-the l'eil,tered 'inlden weicht of - motor vehicle ,hall be u ,pecified in the cenlficate of retiatration  schedule it[see section 24(1)] 1 the punjab motor vehicles taxation act, 1924 (punjab act 4 of 1924) as e~endedi to delhi 2 the punjab motor vehicles taxation (amendment) act" 1940 (punjab act 2 of 1940) as extended to ~lhi 3 the punjab motor vehicles taxation (delhi amendment) act, 1954 (6 of 1954) 4 the punjab motor vehicles taxation (delhi amendment) act, 1955 (2 of 1956) 5 the punjab motor vehicles taxation (delhi amendment) act, 1956 (10 of 1956)  statement of objects and reasonstax on motor vehicles is now being levied in delhi under the punjab motor vehicles taxation act, 1924, as extended to delhi in 1933 the rates of tax on motor vehicles in :the state of punjab were increased in 1954 and again in 1956, but there has been no increase in such 1"aoos in delhi since 1933 the rates of tax in delhi, particularly in the case of transport vehicles are also lower than the rates obtaining in some ather states the proceeds of tax collected in delhi are 'being utilised by the municipal corporation of delhi and the new delhi municipal committ-ee and they are spent for the performance of their functions as the demand on the resources of the municipal corporation of delhi and the new delhi municipal committee for the performance of their functions are increasing it is consid~red necessary to raise the rates of tax on motor vehicles in delhi sudtably 2 the tax, at present, is levied on the basis of unladen weight in the case of motor cycles and goods vehicles and on the basis of seating capacity in the case of private cars it is proposed to revise the basis of the levy of tax on the lines recommended by the motor vehicles taxation inquiry committee; that is to say on the basis of regist'ered laden weight in the case of a goods vehicle, unladen weight in the case of a car and a fiat rate calculated on the basis of unladen weight in the case of motor cycles, etc 3 the bill seeks to achieve the ahow objects the notes on clauses explain the more important provisions of the bill jagjiv an ram new delhi; the 20th november, 1962 clause 3-l)'nder the clause, tax on motor vehicles 18 to be levied at the rate specified in schedule i clause 4-at present the minimum period for which tax may be paid is three months th'is causes incoi'lvenience to the owner or person in possession of the motor vehicle in cues where the motor vehicle is kept in delhi for a period less than three montba ld order to minimise the inconvenience the clause provides alae fol' the payment of tax once in two months or jiloi1thly clause 5-the clause provicies for the issue of a token specifying the period far which tnt" tax has been paid or that no tax is payable clauaes 6 cmd 7-under these clauses additional tax is payable with respect to a motor vehicle which has been altered or is propoled to be used for a different purpose during any period for whlch tax has been paid or is payable for that motor vehicle clause b-tile clause provides for the production of a valid certiicate of imiuradee in respect of the vehicle for which the tax is to be paid, at the time of payment of tax clause 9-under the clause where the ownership or po8iiession of a motor vehicle is transferred during any period for which tax for that motor vehicle has nol been paid, the transferer and the transferee are jointly and severally liabh! for the arrears clauae io-the clause provides for the refund of tax under the circumstances mentioned thtlrein cjgue ll-defalillters of payment of tax are liable to pay; in addition to the amount of arrears, a sum not exceedingtbe annual tax for the motor vehicle as penalty clause 12-the clause provides for the recovery of penalty and arrears of tax as arrears of land revenue clause 13-motor vehicles designecl for agricultural operations and used solely for such operations are exempt from the payment of tax the chief commissioner is empowered to exempt in the public interest either totally or partially any class of motor vehicles or any motor vehicle belonging to any class of persons from the payment of tax clause 14-tbe clause provides for a reduction of tax with respect to motor vehicles owned by a transport co-operative society, if that society satisfies the conditions specified therein clause 15-where in respect of a motor vehicle tax has been paid in any state for any period and that motor vehicle is brought into delhi for use during that period, no tax shall be payable in respect of that vehicle for such period 01" for a period of ninety days from the date on which the vehicle is brought into delhi, whichever is sho~r clame 16-the clause provides for an appeal from any order or direction of the taxation authority clause 20-the clause provides for the payment of the proceeds of the tax, reduced by the cost of collection, to the municipal corporation of delhi and the new delhi municipal committee for the performance of their respectiw functions under the delhi municipal corporatioll act, 1957 and the punjab municipal act, 1911 clawe 25-the clause provides for the amendment of section 184 of the delhi municipal corporation act, 1957 which is only consequential to clause 20  financial memorandumthe bill seeks to replace the punjab motor vehicle taxation act, 1924 as applicable to the union territory of delhi no new expenditure apart from what is already being incurred on the administration of the existing law is contemplated by reason merely of the passing of this legislation  2 clause 20 of the bill provides for the payment of the proceeds of the tax, reduced by the cost of collection to the municipal corporation of delhi and the new delhi municipal committee for the performance of their respective functions under the delhi municipal corporation act, 1957 and the punjab municipal act, 1911  memorandum regarding delegated legislationclause 23 of the bill empowe'rs the chief commission~ to make rules for canying out the purposes of the act the matters in respect of which rules may be made are specified in s1:lb-clause (2) these matters are of routine nature and the delegation of legislative power is of a normal character  extract from the delhi municipal corporation act, 1957 (66 of 1957) - • - • ta:z:es em mot07' "ehicles and tues on entertainment and bettingcegodvtral t 184 the proceeds of the tax on motor vehicles collected in delhi ernmen  to pay under the punjab motor vehicles taxation act, 1924, as extended to proc:ceds of delhi and the proceeds of the entertainmnt and ·betting taxes collect-~hldes tax ed in delhi under the provisions of the up entertainment and a~d enter--betting tax act, 1937, as extended thereto (both of which shall form t aidment -  ' 01 part of the consolidated fund of india) reduced by the cost of ~cs to collection as determined by the central government shall, if parliaorporauon ment by appropriation made by law in this behalf so provides, be paid to the corporation for the performance of its functions under this act - - - -  billto impose a tax on motor vehicles in the union territory of delhi and for other matters connected tljerewith the president has, in pursuance of clauses (i) and (3) of article 117 of the constitution of india, recommended to lok sabha the introduction and consideration of the bill mn kaul, secretary (shri jagjivan ram, minister of transport and communications) 