 bm no4 of 1988 the delhi motor vehicles taxation (amendmbnt) bill, 1989further to amend the delhi motor vehicles ta:caticm ~ct 1962 be it enacted by parliament in the fortieth year ot the repubjic of india as follows: -' 1 (1) this act may be called the delhi motor vehicles taxation (amendment) act, 1989 short title and com-5 (2) it shall come into force on such date as the administrator may, mence-by notification in the official gazette, appoint ment 57011962 z in section 3 of the delhi motor vehicles taxation act, 1962 (hereinafter referred to as the principal· act) ,-' amendment-of' section '3 (i) for sub-section (1~, the following sub-lil8ction shall be substituted, namely:-10 ii (1) subject to the other provisions of this act, on and from the commencement of the delhi motor vehicles taxation (amendment) act, 1989, there shall be levied and collected on-15 (4) all motor vehicles described in column '(1) of part a of schedule i and used or kept for ube in delhi, a tax at the rate specified in the correaponding entry in column (2) of the said part; (b) all motor vehicles described in column (1) of part b of schedule i and used or kept for use in delhi,-(i) on their first registration in delhi a one time tax: at the amount specified in the corresponding entry in column (2) of the said part; 5 (ii) the same having been earlier registered in delhi or in and other state, then having regard to the month of their first registration in delhi or, as the case may be, in that other state, a one time tax at the amount speclfted in the respective columns (3) to (14) of part c of 10 schedule i: , provided that where such motor vehicles are more than ten years old from the date of their first registration, the owners thereof shall present the registration certificates of such motor vehicles to the taxation authority for an endorsement therein to is the effect that the motor vehicles are more than ten years old and their use of keeping for use in delhi do not attract any tax"; (ii) in sub-section (2), after the proviso, the following proviso shall be added, namely:-"provided further that any such increase shall not apply in 20 respect of a motor vehicle specified in part b of schedule ii on wlhch one time tax has been levied and collected" 3 in section 4 of the principal act, in sub-section (2), for clauses (a), (b) ana (e), the followiftg elaua shall be· substituted, namely:-ameddmentof eedionf cc (a) where such vehicle is described in part a of schedule 1,-2s (ii) for a year at the rate specified in the corresponding entry in column (2) thereof (hereinafter referred to as the annual rate); or aumtitu-uonot nnr iiection for sectlod 10 refund oftu (ii) for one or more quarters, at one-fourth of the annual rate for each quarter; or 30 (iii) for any period less than a quarter expiring on the last day of the quarter, at one-twelfth of the annual rate for each complete month or part thereof included in such period: or (b) where such vehicle is described in part b of schedule i, a one time tax at the amount specified in the corresponding entry in 3s column (2) in the said part or, as the case may be, the amount specified in the respective columns in part c" , for section 10 of the principal act, the following section shall be substituted, namely:-" , "10 (1) when any person who has paid the tax in respect of a 40 motor vehicle produces before the taxation authority a certiftcate signed by th~ registering authority stating that the tax token and the certificate of registration issued in respect of such vehicle have been burrendered op the date specified by the registering authority in his certificate, s~ch person shall, on an application made in that behalf 4s to the taxation authority and subject to such conditions os may be presoribed, be entitled to a refund,-(a) in a case where payment of tax has been: made in accordance with clause (a) of sub-'section (2) of section 4, for each complete month of the period for which such tax has been paid and which is unexpired on the date on which the tax token and the certificate of registration were surrendered, of an amount 5 equal to one-twelfth of the annual tax payable in respect of auch vehicle; and (b) in a case where payment of tax has been made in accord ance with clause (b) of sub-section (2) of section", at the'rates specified in schedule ia 10 (2) when any person has paid the tax in respect of a motor is 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 or the registration of such vehicle is cancelled before the expiry of the period for which the tax has been paid, such person shall, on an application made in that behalf to the taxation authority and subject to such conditions, as may be prescribed, be entitled to a refund,-20 (a) in a case where payment of tax has been made in· accordance with clause (4) of sub-section (2) of section 4, for each complete month of the period for !bieb such tax has been paid and during which the vehicle was removed from delhi or such vehicle's registration is cancelled, of an amount equal to onetwelfth of the annual tax payable in respect of such vehicle; and 25 (b) in a case where payment of tax has been made in accordance with clause (b) of sub-section (2) ot section 4, at the rates specified in schedule lb 30 (3) where the rates of tax leviable under part b of schedule i are increased by notification in the official gazette under sub-section (2) of section 3, the administrator may, from time to time, by the same notification or by a separate notifit!ation in the ofticial gazette, correspondingly increase the rates of refund payable under this section and the refund of tax payable in respect of the vehicles registered on or after the date of such notification shall be at such increased rates" 5 in section 23 of the principal act, in sub-section (3), after the 35 words and figure "of section 3", the words, brackets and figures "and sub-section (3) of section 10" shall be inserted amendmentol nction 23 6 for schedule i of the principal act, the following schedules hall be substituted, namely:- 'schedule i40 (see section 3) subatttutionot new bedulealor sci- cfule i  part a45 pneumatic t)'rc8 t  motor wblclell ("meluding tricycles) usecl for - tralllport or haujqe of aoodl or materials, tbe re"ltered laden we\jht of wbich -ca) cloei dot exceed one tonne 1'bree hundled and ten (6) exceeds one tonne but dees not exceed two tollde& four hundred and iovcilty (e) exceeda two tonnes but does not cxceod fow' tonnes (d) exceeds four ldddii;but docs dot exceed lix toanes six bundred and thirty (e) exceeds six tonnes but does not cxceod oisht tondes | seven    | bundred           ||----------|-------------------|| and      | oishty            || nine     | hundred and forty |(f) exceeds oiabt tannes but does dot exceod nine tonnes (g) exceeds dim tosmes but doa oot aced tan tolldel eleven hundled (h) exceeds tf!d tonnos  the rato lpeciftcd in fi) above plul one bundred marty'" rupcel (or overy odc toaoe or ptu1 thereof in addition to ten tondos n additional tax payable in napect of vohicies ~ to in 1-1 uied for drawin, trailers-orae hundred aad fifty (a) for each trailer, tm l'oiiro4 jded woi&blof which cioei dot exceod two tonnos (b) for each trailer the reaisttnd jadenwllilbtof which does not owceod two tonnos : ' provided that two or more vebicieilhail dot be cbarpable nnder this teom in respect of the aad'ic trailer m motor vehicl (inmjdial ericycle) plyin for hire and uicid for tbe tradiport of pauenprs, whon-(a) lic:emcd to carry, in all not more than two pusenprs (cjlclladida driver) odo hulldrcd (b) liccdlcd to carry, in all more than two but not more tban fow' pulcljiiii's two hunclrcd (excludinl dri\lol' and conductor) | three                                            | hundred and         | soventy-live    ||--------------------------------------------------|---------------------|-----------------|| 2s                                               |                     |                 || (c)                                              |                     |                 || licensed                                         |                     |                 || to                                               |                     |                 || carry                                           |                     |                 || in                                               |                     |                 || ~                                                |                     |                 || more                                             |                     |                 || than                                             | four passenacrs but | not             || lix                                              |                     |                 || panenaers                                        |                     |                 || (excludin,                                       |                     |                 || driwr                                            |                     |                 || and                                              | conductor)          |                 || sill                                             | hundred             | and             || (d)                                              |                     |                 || licenaed                                         |                     |                 || to                                               |                     |                 || carry,                                           |                     |                 || in                                               |                     |                 || all                                              | moretban            |                 || iix                                              |                     |                 || plllcdl«i                                        |                     |                 || but                                              | nol                 |                 || more                                             |                     |                 || than                                             |                     |                 || eighteen                                         |                     |                 || pauepprs                                         |                     |                 || (excluding driver                                | and                 | conductor)      || (e)                                              |                     |                 || licensed                                         |                     |                 || to                                               |                     |                 || carry                                            |                     |                 || more than eighteen paascngers (ellcludinl driver | and                 | con-            || (d)                                              |                     |                 || above                                            |                     |                 || plus                                             |                     |                 || ninety-                                          |                     |                 || ductor)                                          |                     |                 || four                                             | rupecs for every    |                 || pasted,                                         |                     |                 || in                                               | addition            |                 || 30                                               |                     |                 || to                                               |                     |                 || tdibteea                                         |                     |                 || ~ejjiiicii'i                                    |                     |                 | iv motor vehicle owned by airline companies or ~ for carr,m, paueolcfl and staff-(a) the aeatinl~ty of whlcb does not oxcecd four ,(exludina driver) two hundred (6) the seating capacity of which exceeds four but does not oxceed lix (ac:lud-three hundred and ievcdty-flve 35 inldriya') six hundred and thirty (e) theseatm, capacity of whic~ exceeds six but does not exceed ei  (excludiq drlwr) (4) the _tin, capacity of which exceeds cilhteen the rate specified in (c) above ljlus ninetyfour rupees ror every perion in acicutiod 40 to "eiattteen , throe hundred and tat  v break-down vans uiod for towjq disabled vehicles and tower wqons uaed for maintedancc of overhead electric:: hnes ooup b-motor vehicles other than thole fitted 1oi01y with pdtluludc tyn'1110 ra_ ·1iaowd m group a iii t' part , fifty per oidt thereof description of motor vehiclo rupees 5 gaoup a-motor vehicles fitted solely with pneumatic tyres-1 motor cycles aad tricycles (iacludina motor scooters and cycloa with attachment for propellida the same by mechanised power)-(0) motor cycles, scootel'5 (tlat rate)  four hwldr,od (b) scooterettes and autocycles (fiat rate) twohuddred 10 (c) tricycles (ftat rate) five hundred (d) motor vehicles specified in (a) or (,) above used for drawina a trailor or sidecar  the rate ,pecified in (a) or (c) above pl  one huncfred and fifty rupcel one hundred 15 ii motor vehicles (ada'pted and used for invaii~) the regis~ered unladen weiaht of which does not exceed thr'ce buncfrid kiloatants iii motor vehicles other than thole liable to tax undortbo foc'lloinl proviaiods of this schedule the reaistered unladen weisht of which-(a) does not exceed one thollsaddwlijiinidi  one ~d two buildred and rifty (b) exceeds one thousand kiloarams but does not exceed ode tbouaand and five one thousand and lix hundred hundred kilol1'ams two thousand and three hundred (c) exceeds one thousand and five hundred kiloarams but does not exceed two thousand kiloarams (p) exceeds two thousand idlopms thoulolllltipccriied in (,) aboivo-lwi oda thousand and five hundred ror eva)' ode thouaand kijotrama or part tbereot in addition to two thousand kiloll'ldll 2s iv additional tax payable in respect of vehicles referred to in item iii jf aucb vehicles are used for drawing trailers-six h~drcd (a) for each trailer the registered unladen weiaht of which does not exceed one tonne one thousand and two hundred (b) for each trailer the registered unladen weight of which exceeds one tonne : 30 provided that two or more vehicles shall not be charscabte under this item in respect of the same trailer -group b-motor vehicles other than those fitted solely with pneumatic tyres  the amount shown in group a of thia part plus fifty pot cent thereof no'l1i:-the repteced unladen weisht of motor whicles hall be as specified in the certidcate of resiatration 35 ____ --------------------------------------------------------put c si ~ of the motor vehicle gro~ a of part b-amount on motor group b of part j no rom the month of first vehi specified in itcjdi-b motol' registration i(d) ill(a) ill(b) m(c) lii(d) iv(a) lv(b) whtclea i(a) i(b) i(c) ii 40 -_  _ (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (1) (2) (14) -- --_- _------ri ri rs rs rs rs rs ri ri ri ri ra 1l2s the amount 01 more than one year but not 360 180 450 135 90 1440 2070 1350 5<to 1080 ihewn for more than two years group a 45 moter 02 more than two years but not 320 160 400 120 80 1000 1280 1840 1200 480 9s) more than three years 03 more than throe years but not 280 140 350 105 70 875 1120 1610 1050 420 840 more ulan four years (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) _"------04-moni than fold' yean but dot 240 120 300 90 60 750 9c§o 1380 900  360 120 moni than five yean 05 more than five yean but dot 200 100 250 75 so 615 800 1150 750 300 600 mote tlwf six yeai1  06 more than six years but dot morc than seven yean 160 80 200 60 40 500 640 920 600 240 480 07 more than iicy'eil years but dot more than dabt years 120 fio 150 45 30 375 480 690 450 180 360 08 more than oisht yean but dot more than dido years 80 40 100 30 20 250 320 460 300 120 240 09 more than nine yean but not 40 20 50 is 10 12s 160 230 150 60 120 more than ted yean 10 more than tal yean nil nil nil nil nil nil nil nil nil nil nil --nons :-1 the amount indicated in column (6) is in addition to tho amount ~ in coluidd (3) or (5) 2 the amount indicated in column (11) is for e, ode tooand kilolfbldl oj" part thereof and in amouut specified in colunm (10) , ad4fdod to  3 the iiimjudt indicated in column (12) or (13) is in addition to tbe-taprcified ill column (8) (9), (10) or (11) pdf i-motor qck, trlqck (illt:imtliiw motor scooter attd q'c/e with attochwldlt far pro/mi/jng lin iiljfw by fmclwlimi powe-)' _---rate of refund per quarter or part thereof 25 81 if aft« reaistration the vehicle motor cycles, scootorettes, tricycles vehicles lfied in no il not uiod for a quarter or more icootm autocycles column 3) or (5) and ita qe from the moath of used tor awina a first rqistration istrailer or aide car (for side car) 30 ri ri rs ri _-----(1) (2) (3) (4) (5) (6) -_   __--"'__------_  _-----01 ode year or less 500 250 600 1 75 02 more than one year but not 500 250 600 1 75 more than two yean 35 03 more than two yean but not more than three yean 500 250 600 175 04 more than throe yean but not soo 250 600 '115 more than four years ~4:' -40 os more than four yean but not 500 250 600 1 75 more than five yean 06 more than five yean but not 500 250 600 115 more than lix yean 07 more than iix yclu'll but not soo 250 600 175 more than iicvcil yean 08 more than aevea )uri but not aaore than eiaht years $00 250 600 175 c» man than eilbt years but dot more than nine yean $00 250 600' 1" 10 more thin nino yean nil nu nil nil  ----_ ---  - ----- - --- - _ -  -51 if after retlttration the vehicle i !lot uuc1 for a quarter or moro add mo ita lip from the month of fint rqiatration ii-ri (1) (2) (3) ot one year or less 125 02 more than one year but not more than two years 125 03 more thad two yean but oot more than three yean 125 10 04 more thad three yean but oot more than four years  125 t25 os more thad four years but oot more than five years 125 06 more than five years but not more than six yean 125 07 more thao six years but not more than seven yean 12s 08 more than seven years but not more than eiaht years 125 09 more than eight years but not more than nioe yean nil 10 more than nine years  part iii-motor pthieltl otlrer liuiir liui 11gb, to 'tilt iiifiier pfii'l i dr part ii ------------------ ---~-- -----------si if after relistratiod the vehicle rate of refund per quarter when the reaiatered udjadeil·weilht of the vehicle no is dot used for &'1quarter or more --------exceeds 1000 kp  exccoda 1500 kii and its age from the month of does not exceed exceeds 2000 kp first reaistration il-1000 kp but does dot bat does not tbe amount apeci exceed 1 sao kp exceed 2000 kp fled in thi' column ia for e\lei')' 1000 kp or part tbereof' and ia in addition to tho rate poc:iftod column (5) in -_  _-(1) (2) (3) (4) (5) (6) ----------~------ -- -rs rs rii rs 30 01 one year or less is 50 2000 2875 1875 02 more than one year but not 1550 2000 2875 187s more tban two years 03 more than two years but not more than three years 1550 2000 2875 1875 3s 04 more than three years but not more than four yean 1550 2000 287s 1875 os more than foar years but not 1550 2000 2875 187s morc than five years 40 06 more than five years but not 15so 20()() 287s 187s moro than six years 07 more than six years but not isso 2000 2875 187s more than seven years 08 more than seven years but not 1550 2000 2875 187s more than eisht years 4s 09 more than eisht years but not 1550 2000 187s 1875 more than nine years  10 more than nine years nil nil nil nil --'-~ sl !ram realatrationlbemotor whicle is not utedfora for -eeoh trailer the re8iatrb4 'udiaded weiiht ofwhicb no quarter or more add itii lip from the month of fint rep-' , :;-tration i&-does not exceed one tonnc exceeds one tonne ----- -(1)-(2) (3) (4) ri ri 01 ode year or lees 7so 1'00 02 more tbap ode year but not more thad two yean 7so 1$00 03 more tbad two yean but not more than three yean 750 1500 04 more·tbad three years but dot more than four years 7j() upg 05 more;tma four years but not more than five yean 7so 1500 06 iilo1'e1hail tlw yean but not more thad six years 7so 1'00 07 more thad six yean but not more thad 8cwd years 7so 1500 08 idol'e"tbad anen yean but dot more than elght years 750 1500 09 more thad eijbt yean but not more than nine years 7so 1$00 10 more dian aide yean nil nil,  gaoup b-motor wbiclet other tbaa thaie flued loieiy witja pmuldahc tyrel the rate shown in group a pills fifty per cent thereofexp1ll1itltlon:jn tbis schedtile4'quarter" 'ir\taaa iii pcrlod of three months commencing on tbe ftrst day of the month fouowini file month in ,wbicb the idtitnation of non-use of thevebicle on w1iich the liunpsum tax b", been levied and conectcd is smh 20 by the qwner, to the taution' autllorlw / ' ~ -~ • _  _ _m __ "  ___ put i-motor·cyclel, trlcyclel (lncludng motor icoottrl and cycles with attachment for prope/li1flj the lame by mechaniled pown) 25 --------------- -"  ------- st , if aftec registration, removal or cancellation of reaistration rate of refund no of wbicle talcol place and ita age from the month of first reaittration is-motor 9'clc scoot~tte tricycle vebicles 8f3)ilicdin scooters autocyclcj column 3) or (5) used for drawin, a 30 trailer or sidecar (for side car)  __  __  ---  _-(1) (2) (3) (4) ('l (6) '-'- ----,~--,-  __--- __  -  ---rb rb ~ rbi : ; 01 oiie year or leas 360 180 450 135 more'than one year but dot more than two years ,  02 320 160 400 j20 03 _ than two yean but not more than three y, 280 140 350 los 04 more than three years but not more than four years 24() 120 300 90 05 more thad four years but not more than five  '~s 200 100 2,0 75' 06 ~ than five years but not mo~ than six years 160 80 200 60 07 more than six yean but not more than sewn years 120 60 iso ,45 08 ~ than aeven years but not more than elabt years 80 40 100 30 09 more than ellht years but not more than nine years 40 20 so 15 10 mere ,thad nine years nil nil nil no ii if(  ~ reailltration, removal or caucellation or reaistration or motor wbiciei , 01 reftmci s no ~~ add uied ror invalids) taka place add ita lip from die modth oilnt &_  on-(1) (2) (3) ------_ -----_  --01 ode year or less 90 02 more tba one year but not more than two yean so 03 more than two years but not more than three years '70 10 04 more than three years but not more than rour yean 60 m more than rour yearl but not mort' than five years 50 06 more than flve yean but not more than six yeara 40 07 more than iix years but not more than aeven yean 30 08 more than icwll years but no: more than eiaht years 20 is 09 more than eiaht yean but not more than nine yean 10 10 more than nine yean nil  part iii-motor veldcl&r diittir thaii thole iklbj id lax iiiide, pari lor plitt ii ---------rate or tef'und per year wbed the i'eiiatorecl unladed welpc 01 the ftbiclo 81 if after reaiatration, removal or;canceuation or reailtratioll 20 no or vebk:lee takes place ad its aac f'rom t he month or rqiatrationd<not eaceed 1000 qa exceeds 1000 aceeda 1500 exceeda 2000 qa qa but doel tp but the 1idouil~ not aceed does not in tbia coiudm ie for 1500 kaa aceed 2000 every 1000 tal oc 25 kas part thereor ad ii in addition to the rate apecffted ie column (3) | ri    | ri    | ri    ||--------|--------|--------|rs 1440 2070 1350 01 oncyearorlela 1125 1280 1840 1200 02 more than one year but not more than two years 1000 1610 10s1 1120 03 more than two yean but not more than three yean 875 1380 900 960 04 more than three yean but not more than four yean 750 800 1150 750 os more tban rour yean but not more than five yean 615 640 920 600 06 more than five yean but not more than six yean 500 6!10 450 480 07 mare than six years but not more than seven yean 37s 320 460 300 08 more than seven yean but not more than eiaht yean 250 160 230 150 09 more than eiaht years but not more than nine yeats 115 nil nil nil 40 10 more than nine yean nil ----- si noif alta' resistradob, ~ canceljadtld fmo ~ , rate ()f tioil of a \'ehicle takes place and its i~ from t'ht titotith  ',' '--' _  ' -----------------of first registration is-for each trailer the reaiatled exceodi 0116 ttiim laden weiabt of whic6 doee dot acecd one toone (1) (2) (3) (4) -------ri lb 01 ode year or lea 540 1080 02 idci'e ihad one , but not more than two yean 480 si60 0' more than two yean but dot more than three yean 420 840 04 more than tine yean but not more than four yean 360 720 05 more than four yean but not more than fl~ yean 300 600 06 more than five yean but not more than iix yean 240 480 07 more than liz yean but not more than lewd yean 180 360 01 more than iieval yean but dot mare than eiabt yean 120 240 09 more than eiaht yean but not mare than dine yean c50 120 10 mare than dine yean nil nil  i group b-motor vehicles other than those fitted solely with pneumatic tyres the rate shown in group a plua fifty per cent thereovwith the manifold increase in the vehicle population over a period of time, the present system of collection of road tax on quarterly, halfyearly and yearly basis has become inadequate to suit the convenience of general public and the taxation authority it has become necessary to adopt a system which not only facilitates the taxpayers but also ensures full realisations of government revenues the transport development council, an appex advisory body on road and road transport considered this issue in its meeting held in 1986 and recommended for adoption ot one time lumpsum road tax collection system in respect of non-transport vehicles such as two-wheelers, cars, jeeps, etc the figures for vehicles registered in the union territory ot delhi as on 31-3-1989 is 1465 lakhs of which 1306 lakhs are non-transport vehicles in addition, approximately one lakh vehicles are registel""ed every year collection of road tax, monitoring thereof and enforcement of recoveries for such a large number of vehicles on year to year basis has become difficult and consequently there is substantial tax evasion every ye~ 2 in order to overcome the problem and to give effect to the recommendations of the transport development council, the delhi administration with the recommendation ot the metropolitan council, has accordingly proposed to amend the delhi motor vehicles taxation act, 1962 3 sections 3· and 4 of the act are proposed to be amended so as to provide for the levy and payment of tax in respect of non-t1'8llsport vehicles on one-time basis after arriving at the lwnpsum figure by taking existing annual tax rates for ten years if a vehicle owner has already paid tax for a period of ten y~s, he will be exempted from any payment in future it is also proposed to empower the administrator to increase coltespondingly the rate of refund by way of nowlcation where the rate of tax has been increased it is also proposed to provide dew schedules for rates of tax and also for refund in place of the emtint schedule i  e, the bill seeks to achieve the above objects new delhi; the 10th may, 1989 rajesh pilot president's recommendation under article 117 of the constitution of india [copy of letter no rt-16021 i 61 87-t, dated the 10th may, 1989, from shri rajesh pilot, minister of state of the ministry of surface transport to the secretary-general lok sabha] the president, having been informed of the subject matter of the proposed bill, the delhi motor vehicles taxation (amendment) bill, 1989, a bill further to amend the delhi motor vehicles taxation act, 1962, recommends the introduction of the bill in lok sabha under article 117 (1) of the constitution clause 4 of the bill seeks to substitute section 10 of the delhi motor vehicles taxation act, 1962 sub-section (3) thereot enables the admi~ nistrator to increase the rate of refund in relation to any motor vehicle by notification from time to time where rates 01 tax has been increased under su~section (2) of section 3 clause 5 of the bill seeks to amend section 23 of the act so as to provide that the notifications 80 issued will be placed before parliament 2 the delegation of legislative power is of a normal character  annexure extracts from the delhi motor vehicles taxation act, 1962(57 of 1962) - - - - - 3 (1) subject to the other provisions of this act on and from the levy of commencement of this act there shall be levied and collected on all tax motor vehicles used or kept for use in delhi, a ta'lt at the rate specified in schedule i (2) the administrator may by notification in the oftlcial gazette, increase from time to time, the rate specified in schedule i in relation to any motor vehicles: provided that the rate as so increased shall in no case exceed the r~te as so specified by more than twenty-five per cent thereof 4 (1) - - - - - declaration and paymentof tax (2) the tax to which a registered owner or person having possession or control of a motor vehicle appears by such declaration to be liable under section 3 shall be paid byhim,-(a) for a year at the rate specified in schedule i (hereinafter referred to as the· annual rate); or (b) for one or more quarters, at one-fourth of the annual rate for each quarter; or (c) for any period less than a quarter expiring on the last d~y of the quarter at one-twelfth· of the annual rate for each complete month or part thereof included in such period - - - - - 10 (1) when any person who has paid the tax in respect of a motor refund vehicle produces before the taxation authority a certificate signed by the of tax registering authority stating that the tax token and the certificate of registration issued in respect of such vehicle have been surrendered on the date' specified by the registering authority in his certificate such person shall, on an application made in that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a refund for each complete month of the period for which 'such tax has been paid and which is unexpired on the date on which the tax token, and the certificate of registration were surrendered of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle (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 tu has been paid and taxed in another state, such person shall, on an application made in that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a refwld for each complete month of the period for which such tax has been paid and during which the vehicle was removed from delhi, of an amount equal to one-twelfth of the annual tax payable in respect of such vehicle  - - - - - 23 (1) - - - - - power to make rulea - (3) every rule made under this section and every notification issued under sub-section (2) of section 3 shall be laid, as soon as may be, after it is made or issued, before each house of parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more 'successive sessions, and if, before the expiry of the seasion immediately following the session or the successive sessions at<naaid, both houses agree in making any modification in the rule or notification, or both houses agree that the rule should not be made or the notification 'should not be issued, the rule or notification shall th8l'~ after have effect only in such modified form or be of no effect, as the case jiul¥ be; 80, however, that any iuch modification or annulment shad be without prejuctice to the validity of anything previously done under that rule or notification  put a- motor whicb 8ttecl aowy with j)muiiiuie tyi'cii-i motor cydes add trtcyocles (iacludlna motor icooteri and c,ae with attacludadt for propcdidl tl» same by mcchanilcd power)-forty (/i) motoi c:yqca, icootera (ftat rate) - (6) ~ add auto c,pcia (flat rate) twfjlty fifty (c) tri01iiea (flat tate) (d) motor whidea apecifted in (a) or (b) or {i} above uicci for clrawilll a trader or iide car      tho rate lllifitd in (ii) or (b) m (r) above fl' fifteen rupees n motor vcbidel (adapted aad '-' for invalicla) the_rep"", unladen ,",jabt of which dl»s dot excce4 three hundred kilolrams ten " m motor vclaiclea (indqclinf triojcles) uwd for the trampart of haulqe of &oodi or materia  , the rqlstered laden weibt of whicb-two huddml end t\1ft:nty (a) does not exceed ode tonne three hundred and tea (b) e  one tctdoe but 40ei not cxoecd two tolu1cl four huddloed and leventy (c) excocds two tolldcs but does dot exceed four ton~ six huodtccs and tblrty (d) exaecds four tonnes but does dot elwocd six tonnes seven ~ and oiahty (r) exceeda lilt tonnes but does not exceed daht tolldcl (f) excee4s e\ibt tonnes but doe dot cxccecj dine toqde8 - nine hulldrccl add forty eleven huddred (g) exceeds nine tonnes but does ~t exceed ten tonoes (h) exceeds ten tonne the rate specifted in (rjaboyc piui one b1lddred a wi ftfty-sjx rupees for every one lodge or part thereof in ad4itiod to ten tool iv additioll"l tax payable in respect of vehicles referred to in item m uaec1 for dr~wiu& trailcrl-(a) for each trailer the regiatcred laden weiaht of which docs not exceed two touae   -     oue bundre4 and fifty • (6) for each trailer the reaistered laden wcilht of which excee4a two toddcs : three huddred provided that two or more vehicks sbad not be chal'ljl'llble udder thi item in respect of the same trailer v motor ychicles (inclucling tricycles) plyidg for hire and used for the transport (of palleuaers wben-(a) licensecl to carry, in au, not more than two pa_apn (excluding driver) one hundlecl (6) licensecl to enrry, in all, more thad two but not more than four p818euptl (excluding driver and conductor)  two h~d (i) licensed to carry, in au, more than four passeapfs but dot more tbl'n six pauenaen (excludina driver and conductor) three hundred and seventy-ftve (41) licensed to carry, in au, more than six p8iiedletl but not more thad eiahteen passengers (excludidi driver add conductor)          six huddrec1 and thirty | ()         | licensed to carry more    | than       ||-------------|---------------------------|------------|| j)urqiici'i |                           |            || (excludilll |                           |            || driver      |                           |            || and         | ood4uctor)                |            || the         |                           |            || rate        |                           |            || speqfled    |                           |            || in          |                           |            || (d)         |                           |            || above      |                           |            || didety-toar |                           |            || ftipocii    |                           |            || for every   |                           |            || p8iiediier  |                           |            || in          | acldition                 | to         || ejahteeo    | pae                      |            || which       | the                       | vehicle is || 10          |                           |            || licenlecl   |                           |            || to          |                           |            || carry      |                           |            |vi motor vehiclea owned by airiide cdmpadiea or corporations for carryidg p81ie1llcfi and staff-(a) tbe scatidi capacity of which csoea not exceed four (eltcludini driver) (6) tbe eatidi capacity of which exoceds f01ll' but doei dot e-=eed six (-:iudilll driver) •• ~ huddrcd add icvcnty-ftve (e) tbe scatidf capacity of which exceeds six but does dot exceed eiahteen (excluding driver) • six huddrcd and thirty (4) the eatina capacity of which ekcccds eithtccn the rate lpecified in (e) above pbu dinetyfoar npeea for every penon in additioa to elahtecd paso •• vd brcak-down vans uaecl for towina disabled vehic:les nd tower walodi uiccl for maintenance of overhead electric iides three hundred and ten viii motor vehicles other thin thole liable to tax udder tbe foreaoilll proviajons of this schedule, the reaitered unladed wciaht of whiob-(a) does not exceed odc thousand klloaraldl - ode hundrecs and twenty-five <,) elwecds one thousand klioarama but does not exceed odc thousand ind five hundred kljoarall1l one hundred and sixty () exceeds one thouaadci and five buddrecl kiloarams but does not exceed two thousand kllojrallll -    twu hundred add thh ty (d) exceeds two tbousand idlograme the rate lpecified in <) above one huddled add 6fty rupeea for every one thousand id10araidl or part thereof ia addition to two thousand 1d1oara1dl ix additional tax payable in l'cipect of vehicles referred to in item vm if luch vebic:lcl are used for drawidil triaicn-(0 for eacb trailer tbe reaistercd unladen weiabt of which does dot exceed one tonne ••• by ---------_--------------------_  -- (1)(ii) for each trailer the registered unladen welaht or eacecds one tolulc : one huddred and tweaty proviclcd th9t two or more \'emclcs shad iaot be charleable under tbls item in respect of the same trailer pan b-motor vehicles other tban those fitted solely with pneumatic tyres the rates shown in part a,_fifty per oe nt theftot nara:-the reaisterecl unladen weqht of motor vehicle sbril be as specified in the c:ertifk:ate 01 rqlatrafloa  a billfurther to amend the delhi motor vehides taxation act, 1982 (shri ra;esh pilot, miniiter' at state of 'uac ministry of sv:rface tran,port) 