Orissa Motor Vehicles Taxation Act, 1975
(1) This Act may be called the Orissa Motor Vehicles Taxation Act, 1975.
(2) It extends to the whole of the State of Orissa.
(3) 1[It shall come in to force on such date as the State Government may, by notification, appoint in that behalf.]
1. Came into force w.e.f. 1st October, 1975 vide Transport Deptt. Notfn. No. 13476 T.L.C. - 4/75 - T/25.9.1975.
In this Act unless the context otherwise requires -
2[(a) "gross vehicle weight" means in respect of any vehicle the total weight of the vehicle and load certified and registered by the registering authority under the Motor Vehicles Act as permissible for that vehicle;
(b) "motor vehicle or vehicles" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer, but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding thirty five cubic centimetres;
(1) Subject to the other provisions of this Act, 2[ * * *] there shall be levied on every motor vehicle used or kept for use within the State a tax at the rate specified in 3[Schedule-I] 4[Schedule-III];
(2) The State Government may be notification from time to time, increase the rate of tax specified in 3[Schedule-I] 4[Schedule-III]; :
Provided that such increase shall not exceed fifty percent of the rate specified in 3[Schedule-I] 4[Schedule-III];.
(3) All references made in this Act to 3[Schedule-I] 4[Schedule-III]; shall be construed as references to 3[Schedule-I] 4[Schedule-III];as for the time being amended in exercise of the powers conferred by this section.
5[* * *]
CASE LAWS :
(1) Subject to the other provisions of this Act, 2[there shall be levied on every public service vehicle and goods carriage] used or kept of use within the State, an additional tax at a rate specified in 2[Schedule-I].
(2) The State Government may, by notification from time to time, increase the rate of additional tax specified in 2[Schedule-I] :
Provided that such increase shall not exceed fifty per cent of the rate specified in 2[Schedule-I].
(3) The provisions contained in Sub-sec. (3) of Sec. 3 3[* * *] Sub-sec. (1) to (3) of Sec. 4, Secs. 6 and Secs. 11 to 20 shall mutatis mutandis apply in relation to the additional tax payable under Sub-sec. (1) as they apply in relation to the tax payable under Sec. 3.]
1. Inserted vide Sec. 3 of Orissa A
[x x x]
1. Omitted vide Orissa Act No. 12 of 1993.
(1) The tax shall be paid in advance within such time and such manner as may be prescribed, to the Taxing Officer by the registered owner of person having possession or control of the vehicle.
(2) The period in respect of which tax is to be paid under Sub-sec. (1) may be -
(a) a year at the rate specified in 2[Schedule-I] hereinafter referred to as the annual rate; or
(b) one or more quarters at one-fourth of the annual rate for each quarter; or
(c) any period less than a quarter expiring on the last date of any quarter at one-twelfth of the annual rate of every month or part of a month comprising such period :
Provided that in the case of a vehicle and annual rate of tax in respect of which does not ex
7[(1) Notwithstanding anything contained in Sections 3 and 4 of this Act, but subject to the other provisions of this section, there shall be levied and paid in respect of every vehicle of the descriptions specified in items 1 and 2 and every Motor Vehicle (being a motor car, Omnibus and Motor Cab) covered by items 6 of Schedule-I which is used personally or kept for personal use, one time tax at the rate equal to a standard rate as specified in Schedule-III or five per centum of the cost of the vehicle whichever is higher :
Provided that in the case of a vehicle which is on road in State of Orissa, whether purchased or acquired inside or outside the State of Orissa, one time tax shall be at the rate as specified in Schedule-III;
Provided further that the vehicles in respect of which one time tax has already been realised shall not be
Notwithstanding the provisions contained in 4[Secs. 3, 3-A. 4 or 4-A], a tax at the annual rate specified below shall be paid in advance by a manufacture of dealer in motor vehicles in respect of the vehicles in his possession in the course of his business as such manufacture or dealer under the authorisation of trade certificate granted under the Motor Vehicles Rules :
Description of motor vehicle Annual rate
1. Motor Cycles -
(a) where the total number of vehicles 0 ... Rs. 250.00
does not exceed ten
(b) where such total number exceeds ... Rs. 250.00 plus Rs. ten 250.00 for every ten or less number of vehicles in excess of ten.
(1) When any motor vehicle, in respect of which tax for any period has been paid, is altered during such period or purpose to be used during such period in such manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or the person having possession or control of the vehicle, shall pay to the Taxing Officer 1[differential tax] of a sum which is equal to the difference between the tax already paid and the tax which is payable in respect of such vehicle for the period for which the higher rate of tax is payable in consequence of the alteration or proposed user, as the case may be.
(2) The payment of 1[differential tax] under Sub-sec. (1) shall be made within such time and in such manner as may be prescribed and the provisions of Sub-sec. (4) of Sec. 4 shall, mutatis mutandis apply to the payment of such tax.
&nbs
When a person pays the amount of tax under Sec. 4, 3[Sec. 4-A], Sec. 5 of Sec. 6 in respect of any motor vehicle, the Taxing Officer shall (a) grant to such person a receipt in the prescribed from specifying therein the particulars of the tax paid;
(b) 1[save in the case of motor vehicle in respect of which one-time tax has been paid) issue to such person a tax token in prescribed form specifying therein the period for which such tax has been paid; and
(c) specifying in the certificate of registration granted in respect of the vehicle under the Motor Vehicles Act that the tax has been for the period mentioned in Clause (b) :
Provided that the Taxing Officer shall not issue a tax token if all arrear taxes and penalties due in respect of the vehicle are also not paid along with the tax for the
(1) Where no tax is payable for any period in respect of any motor vehicle, the registered owner or the person having possession or control of such vehicle shall, in accordance with rules made in that behalf, deliver to the Taxing Officer a declaration in duplicate in the prescribed form with the prescribed particulars signifying that no such tax is payable, accompanied by a valid certificate of registration and valid certificate of insurance complying with the provisions of the Motor Vehicles Act and the rules made thereunder.
(2) The Taxing Officer on being satisfied that no tax is payable, shall issue to the person concerned a tax token in the prescribed form with necessary particulars specifying that no such tax is payable and make an entry in the certificate of registration to the said effect.
No motor vehicle shall be used for kept for use within the State unless a valid tax token issue under Sec. 7 or Sec. 8 in respect of the said vehicle has been obtained and such token is displayed on the vehicles in the prescribed manner.
2[Provided that nothing in this section shall apply to a motor vehicle in respect of which one-time tax has been paid.]
2. Inserted vide Orissa Act No. 12 of 1993 - w.e.f. 1.6.1993.
(1) Whenever any motor vehicle is intended not to be used for any period, the registered owner or person having possession or control thereof shall on or before the date of expiry of the term for which tax has been paid, deliver to the Taxing Officer, an undertaking duly signed and verified in the prescribed form and manner specifying the period aforesaid and the place where the motor vehicle is to be kept alongwith such other particulars as may be prescribed and the registration certificate, fitness certificate, permit and tax token, then current and shall from time to time by delivering, further undertakings give prior intimation to the concerned Taxing Officer of the extension, if any, of the said period and the changes, if any, of the place where the motor vehicle shall be kept :
Provided that no such undertaking shall relate to a period exceeding one year at a time.
(1) When any person has paid tax in respect of a motor vehicle, he shall be entitled to a refund -
(a) where an undertaking has been delivered under Sub-sec. (1) of Sec. 10 in respect of such motor vehicles, which has not, in the opinion of Taxing Officer, been found to be false, by the time the application for a refund is made, and the period specified in the said undertaking, comprises any period for which tax has been paid in respect of such vehicle, for each complete calendar month of the period for which tax has been paid and which remained unexpired on the date of delivery of the said undertaking, of an amount equal to one-twelfth of the annual tax payable on such vehicle;
(b) where excess tax has been paid for any period due to over assessment by the Taxing Officer or otherwise, of the amount paid in excess of the tax payable; and
(1) If the tax leviable in respect of any motor vehicle unpaid by any person liable for payment thereof and such person before having paid the tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall be liable to pay the said tax to the Taxing Officer.
(2) Nothing contained in this section shall be deemed to 1[affect] the liability of the person who has transferred the ownership or has ceased to be in possession or control of such vehicle, for payment of the said tax.
CASE LAWS :
A transferee of the vehicle or the person who is in possession or control of the vehicle shall be liable to pay the arrears of
2[(1) If the tax due in respect of any motor vehicle has not been paid as specified in 3[Secs. 4 and 4-A], the registered owner or the person having possession or control thereof shall, in addition to payment of tax due, be liable to pay penalty which may extend to 3[twice the tax due] in respect of that vehicle to be levied by such officer by order in writing and in such manner as may be prescribed.
(1-A) Notwithstanding anything contained in Sub-sec (1), if the tax due in respect of any vehicle plying under a National permit scheme or a Zonal permit scheme is not paid as specified in the said scheme or otherwise, the registered owner or the person having the possession or control thereof shall, in addition to payment of tax due, be liable to pay the penalty specified in the said scheme or otherwise in respect of that vehicle in such manner as may be prescribed.]
&
(1) Any tax due and not paid as provided for by or under this Act and any sum directed to be recovered by way of penalty under Sec. 13 may be recovered as arrears of public demand 2[or in accordance with the provisions contained in Schedule-II].
2[1-A. Any tax levied under this Act shall be deemed to be a first charge on the vehicle to which it relates.]
(2) The motor vehicle in respect of which the tax is due or n respect of which any sum has been directed to be recovered as penalty under Sec. 13 or its accessories may be distrained and 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.
(3) Notwithstanding anything contained in this Act or the rules made thereunder, no person sh
(1) The State Government may by notification make an exemption, reduction in the rate or other modification in regard to the tax payable -
(i) by any person or class of persons; or
(ii) in respect of any motor vehicle or class of motor vehicles.
(2) Every notification issued under Sub-sec. (1) shall, as soon as may be after it is issued, be laid before the State Legislature for a total period of fourteen days which may be comprised in one or more sessions.
(1) A rebate of five per centum on the amount of annual tax payable in respect of a motor vehicle shall be allowed if such annual tax is paid in advance.
(1) Any Taxing Officer any police Officer in uniform not below the rank of Sub-Inspector, or any officer of the State Motor Vehicles Department not below the rank of Junior Inspector of Motor Vehicles or any other Officer specially authorised by the Transport Commissioner in this behalf may -
(a) enter at any time between sunrise and sunset any premises where he has reason to believe that a motor vehicle is kept; or
(b) require the driver of any motor vehicle in any public place to stop such vehicle and cause it to remain 1[stationary] so long as may reasonably be necessary,
for the purpose of satisfying himself that the amount of tax 2[including the penalty, if any, levied under Sec. 13] in respect of such vehicle has been paid and the tax has been obtained.
&
(1) Any person aggrieved by any order or direction of the Taxing Officer or by seizure made under Sub-sec. (2) of Sec. 17 may, within prescribed time and in the prescribed manner, prefer an appeal to such authority on payment of such fees, if any, as may be prescribed.
(2) Every appeal shall be heard and disposed of in the prescribed manner.
(3) Every decision on such appeal shall, subject to the provisions of Sec. 19, be final and shall not be called in question in any Court of law.
Any person aggrieved by any order of the appellate authority passed under Sec. 18 may, within sixty days from the date of the order and in the prescribed manner, apply to the prescribed authority praying for a revision of such order on the ground that the decision is not in conformity with law and said revisional authority may pass order in relation to the order under revision as it deems fit :
Provided that the revisional authority may on his own motion call for the record of any case in which an order has been passed or a direction has been given by the Taxing Officer, or which relates to seizure of the vehicle under Sec. 17 or in which an order has been passed by the appellate authority and may pass such an order in relation to the case as it deems fit, if it finds that the order in question was without jurisdiction or illegal 1[or erroneous in so far as it is prejudicial to th
(1) Whoever -
(a) uses a motor vehicle or keeps a motor vehicle for use without having paid the tax or 2[differential tax] in respect of such vehicle; or
(b) delivers in respect of a motor vehicle any declaration or undertaking wherein the particulars required by or under this Act to be therein set for the are not fully and truly stated, shall, on conviction, be punishable with fine not exceeding, for the first offence twice and for every subsequent offence, four times the amount of annual tax payable for the vehicle in respect of which the offence is committed.
(2) Whoever not being a person liable to pay tax drives a motor vehicle knowing or having reason to believe that the tax or additional tax payable in respect of such vehicle has not been paid shall, on conviction, be punishable for th
Whoever contravenes any of the provisions of this Act or the rules framed thereunder shall on conviction, if such contravention is not punishable under Sec. 20, be punishable with fine which may extend to two hundred rupees.
No prosecution, suit or other proceedings shall lie against the Taxing Officer or any other authority for anything in good and faith done or intended to be done, under this Act.
(1) The State Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing powers, the State Government may make rules for all or any of the following matters, namely :
(a) the time within which had the manner in which, tax shall be paid;
(b) the form of declaration and the form of undertaking, particulars to be stated therein and the time within which the declaration or undertakings shall be delivered;
(c) the form of the tax token and the manner in which the tax token shall be displayed in the motor vehicle;
(d) the conditions subject to which refund of tax may be allowe
(1) The Bihar and Orissa Motor Vehicles Taxation Act 2 of 1930 and the Madras Motor Vehicles Taxation Act 2 of 1931 in their application to the state Orissa are hereby repealed.
(2) The repeal of the said Acts shall not affect -
(a) the previous operation of the said Acts or anything duly done or suffered thereunder; or
(b) any right, privilege, obligation or liability acquired, accrued or incurred under any of the said Acts; or
(c) any penalty, forfeiture 1[or] punishment incurred in respect of any offence committed against any of the said Acts;
(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty 2[,] forfeiture or punishment as afore
2SCHEDULE II
[See Sub-sec. (1) of Sec. 14]
Procedure for recovery of tax or penalty
PART - I
1. Definition - In this Schedule, unless the context otherwise requires -
(a) certificate means a certificate signed by the Tax Recovery Officer under Rule 2;
(b) defaulter means the person mentioned as defaulter in the certificate and includes any person whose name is substituted or added by the Tax Recovery Officer;
(c) execution in relation to a certificate, means recovery of arrears in pursuance of the certificate;
(d) Form means a Form given in the Annexure to this Schedule;<
FORM 2
[See sub-rule (1) of Rule 3]
Notice to the defaulter
To
(Name and address of the defaulter)
You are hereby informed that a certificate against you for Rs........... due from you on account of .............. has been signed by me under Rule 2 of the Schedule II appended to the Orissa Motor Vehicles Taxation Act, 1975, if you deny your liability to pay the said sum of Rs.............. you may, within .......... days from the service of this notice, file before me a petition denying the liability, in whole or in part, on one or more of the grounds specified below :
(a) The demanded amounts have been fully or partly paid ;
FORM 3
[See Rule 21]
Warrant of attachment of movable property
In the Office of the Tax Recovery Officer of ........... at .........
Certificate No. .......... of 20 .....
Name and address of the defaulter ..........
To
...........................................
...........................................
Whereas Certificate No. ........ dated ......... has been filed in this office against the aforesaid defaulter and the sum of Rs. .......... (in words ............ ) as noted below is due from him in respect of the said cer
FORM 4
[See Sub-rule (1) of Rule 26]
Attachment of a debt not secured by negotiable instrument/share in a corporation/movable property in the possession of the defaulter except property in the custody of a Court
To
.....................
.....................
Sir,
Whereas Shri ............ has failed to pay Rs........ being the tax/additional tax/penalty, it is ordered that said Shri ............. be and is hereby prohibited and restrained until further order by me.
*(i) from receiving from you the debt alleged now to be due from you to the said Shri ............ and th
FORM 5
[See Rule 27]
Attachment of the share or interest in movable property
To
Shri ...............................
Whereas you have failed to pay Rs. ...... being the tax/additional tax/penalty, you are hereby prohibited and restrained until further order by me, from transferring the share or interest you have in the property specified below of from charging it in any way.
Description of the property .................
Dated this ........ day of ......... 20 ....
Tax Recovery Officer
FORM 6
[See Rule 29]
Prohibitory Order
To
Shri .................................
Whereas the undersigned ........... has issued a certificate under Rule 2 of Schedule II to the O.M.V.T. Act, 1975, for recovery of Rs. ............ from Shri ........... and it is stated that Rs. ............. is due from you to said Shri ............. on account of ......... (Specify how money is due and on what account), it is ordered that you will hold the said money subject to any further order as may be passed by the undersigned.
Date this ............ day of .......... 20 .....
Tax Recovery Officer
FORM 7
[See Rules 36 and 50]
Proclamation of sale
Name and address of the defaulter ................
Whereas an order has been made by me for the sale of the attached property specified in the Scheduled below in satisfaction of the certificate issued by me ............ under Rule 2 of Schedule II to the Orissa Motor Vehicles Taxation Act, 1975 for Rs. .......... interest thereon and costs of this execution.
The sale will be by public auction and the property shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interest of the defaulter said Shri .................. and the liabilities are those specified in the Schedule against each lot.
Elevate your legal practice with advanced AI-driven research and drafting solutions. Experience unmatched efficiency, precision, and security, tailored exclusively for legal professionals.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
AI Assistant
