ANDHRA PRADESH MOTOR VEHICLES TAXATION ACT, 1963

Act No. 5 of 1963

An Act to consolidate and amend the law relating to levy of a tax on motor vehicles in the State of Andhra Pradesh. be it enacted by the Legislature of the State of Andhra Pradesh in the Fourteenth Year of the Republic of India , as follows:

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S.1 Short title, extent and commencement

(1) This Act may be called the Andhra Pradesh Motor Vehicles Taxation Act, 1963.

(2) It extends to the whole of the State of Andhra Pradesh .

(3) It shall come into force on such date as the Government may, by notification in the Andhra Pradesh Gazette, appoint.

S.2 Definitions

In this Act, unless the context otherwise requires-

• "Government" means the State Government;
• "Laden weight in relation to motor vehicle or a trailer attached to it" means, if a permit is issued to the motor vehicle under the Motor Vehicle Act, 1939 (hereinafter referred to as Motor Vehicles Act) the maximum laden weight specified for the motor vehicle or the trailer in such permit; if no such permit is issued, the maximum laden weight specified for the motor vehicle or the trailer in the certificate of registration of the motor vehicle and in case such weight is not specified in such certificate, the maximum laden weight of the motor vehicle of the trailer determined in such manner as may be prescribed;
• "Licensing officer" means an officer appointed by the Government as such for the purposes of this Act;
• "Notification" means a notification published in the Andhra Pradesh Gazette and the expression 'notified' shall be construed accordingly;

S.3 Levy of tax on motor vehicles

(1) The Government may, by notification, from time to time, direct that a tax shall be levied on every motor vehicle used or kept for use, in a public place in the State.

(2) The notification issued under sub-section (1) shall specify the class of motor vehicles on which, the rates for the periods at which, and the date from which, the tax shall be levied:

Provided that the rates of tax shall not exceed the maximum specified in column (2) of the First Schedule in respect of the classes of motor vehicles fitted with pneumatic tyres specified in the corresponding entry in column (1) thereof; and one and a half times the said maximum in respect of such classes of motor vehicles as are fitted with non-pneumatic tyres:

3 [Provided further that in the case of motor cycles (with or without attachment), invalid carriages, Motor Cars, Jeeps and other non-transport vehicles not exceeding 2286 kgs in unladen weight and Omni buses with a seating capacity of eigh

S.3A Levy of additional tax on vehicles misused

1[(1) Notwithstanding anything contained in Section 3, it shall be competent for the Government to provide for levying an additional tax in respect of a motor vehicle specified in one category or class notified under Section 3, if misused or used not in accordance with the purpose for which the vehicle was registered, or the permit was granted, attracting higher rate of tax as a vehicle falling in another category or class:

Provided that the additional tax so levied shall be a sum equal to the difference of amount between the tax already levied and collected and tax which shall be leviable in respect of such vehicle falling in another category.

(2) The registered owner or the person who is in possession or control of such vehicle misused or used not in accordance with the purpose for which the vehicle was registered or the permit was granted, shall pay the additional tax so levied under sub-section (1).]

1. Inserted by the Act 33 of 2006 w.e.f. 0

S.3B Levy of Gren Tax

1[There shall be levied and collected an additional tax called "Green Tax" in addition to the tax levied under Section 3, on the motor vehicles suitable for use on roads for the purpose of implementation of various measures to control air pollution in such manner to such categories, such amounts as may be notified:

Provided that the rates of tax shall not exceed the maximum specified in the Fifth Schedule.]

1. Inserted by the Act 33 of 2006 w.e.f. 01.06.2002.

S.4 Payment of tax and grant of licence

(1) (a) The tax levied under this Act shall be paid in advance and in the manner specified in Section 11, by the registered owner of the motor vehicle or any other person having possession control thereof, at his choice, either quarterly, half-yearly or annually on a licence to be taken out by him for that quarter, half-yearly, or year, with fifteen days from the commencement of the quarter, half-year or year as the case may be, tax for a half yearly licence shall not exceed twice, and tax for an annual licence shall not exceed four times, the tax for a quarterly licence. The Government may grant such rebates as may be prescribed in case of half-yearly and annual licences.

(aa) Notwithstanding anything in clause (a), the tax levied under the second provision to sub-section (2) of Section 3 shall be for the life time of the motor vehicle and shall be paid in advance in lumpsum by the registered owner of the motor vehicle or any other person having possession or control thereo

S.5 Display of licence on the motor vehicle and duty to stop it on demand by certain officers

(1) (a) No motor vehicle shall be used in any public place, unless the licence granted in respect thereof under clause (a) of sub-section (3), of Section 4, or under sub-section (4) of that Section, is displayed on the motor vehicle in such manner as may be notified by the Government.

(b) If the licence is not so displayed on the motor vehicle, the registered owner or the person having possession or control thereof shall be punishable with fine which may extend to fifty rupees.

2 (a) Any Officer of the Transport Department not below such rank as may be notified or any police officer in uniform not below the rank of a Sub-Inspector, or such other officer as may be prescribed, may require the driver of any motor vehicle in any public place to stop that motor vehicle and cause it to remain stationary so long as may reasonably be necessary for the purpose of satisfying himself that a licence has been duly obtained in respect of such motor vehicle.

Any person who wi

S.6 Penalty for failure to pay Tax

If the tax due in respect of any motor vehicle has not been paid as specified in Section 4, the registered owner or the person having the possession or control thereof shall, in addition to payment of the tax due be liable to penalty which may extend to twice the quarterly tax in respect of the vehicle, to be levied by such officer, by order in writing and in such manner as may be prescribed.

Provided that if the lumpsum tax under this Act has not been paid, the registered owner or the person having possession or control thereof shall, in addition to payment of the tax due, be liable to penalty which may extend to twice the lumpsum tax payable under clause (aa) of sub-section (1) of Section 4.

S.6-A Levy of tax on certain motor vehicles based on gross traffic earnings

Notwithstanding anything in Sections 3,4,5 and 6, -

(1) Every registered owner, who owns or keeps in his possession or control more than two thousand motor vehicles for plying on hire or reward, shall pay in respect of all such motor vehicles a tax at such rate, not exceeding fifteen percentum of the gross traffic earnings, as may be specified by the Government, by notification from time to time.

Explanation : - For the purposes of this Section,-

The term "gross traffic earning" shall mean the total amount collected towards fares, freights, including luggage charges and any amount collected towards hire or reward by or on behalf of such registered owner, either directly or indirectly, in respect of all the motor vehicles, as may be determined in the manner prescribed;

While computing the "percentum of the gross traffic earning", the Government shall, as far as practicable, take into account the amount of tax collected for the preceding year from such own

S.7 Recovery of tax, penalty or fine as an arrear of land revenue

Any tax, penalty or fine due under this Act may be recovered in the same manner as an arrear of land revenue; the motor vehicle in respect of which the tax, penalty or fine is due or its accessories may be distrained and sold, whether and sold, whether or not such motor vehicle or accessories are in the possession or control of the person liable to pay the tax, penalty or fine.

S.8 Power to seize and detain motor vehicles in case of non-payment of tax

Without prejudice to the provisions of Sections 6 and 7, where any tax due in respect of any motor vehicle has not been paid as specified in Section 4, such officer as may be prescribed, may seize and detain the motor vehicle in respect of which the tax is due under this Act and for this purpose take or cause to be taken any steps he may consider necessary for the temporary safe custody of the vehicle, until the tax due in respect of the vehicle is paid.

S.9 Exemption, reduction or other modification of tax

The Government may, by notification, -

Grant an exemption, make a reduction in the rate or order other modification not involving an enhancement in the rate of the tax payable,-

• by any person or class of persons, or
• (ii) in respect of any motor vehicle or class of motor vehicles or motor vehicles running in any particular area; and

Cancel or vary such exemption, reduction or other modification.

(2) Any notification issued under sub-section (1) shall be laid, as soon as may be after it is issued, on the table of the Legislative Assembly of the State while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions

S.10 Provisions of this Act not to apply to the motor vehicles designed and used solely for agricultural and mining purposes

(1) Nothing in this Act shall apply to a motor vehicle registered in the name of the owner or occupier of any agricultural land or mine if such land is under his personal cultivation or if such mine is being worked personally by him and such motor vehicle is designed and used solely for carrying out agricultural or mining operations on such land or mine or within a distance of fifteen miles from the limits of such land or mine.

(2) Notwithstanding anything contained in the Act, a tax at rupees twenty five per quarter shall be levied on any vehicle specified in sub-section (1), when the vehicle is not used solely for carrying out such agricultural or mining operations but is used by its registered owner for any other purpose of his own.

Explanation I: - For the purpose of this Section, the expression "agricultural operation" shall mean tilling, sowing, harvesting, crushing of agricultural produce or any other similar operation carried out for the purpose of agriculture

S.11 Manner of payment of dues under this Act

Payment of every amount due under this Act shall be made by the production before the licensing officer, of a demand draft obtained from any scheduled Bank as defined in the Reserve Bank of India Act, 1934 (Central Act 2 of 1934) to the value for which payment is required or in such other manner as may be prescribed.

S.12 Appeal

Any person aggrieved, -

• By an order of levy made under Section 6, or
• By the seizure made under Section 8,

May, within a period of thirty days from the date of communication to him of the order of levy or the date of seizure as the case may be, appeal to such authority in manner and on payment of such fees, as may be prescribed.

S.13 Protection of acts done in good faith

No suits, prosecution, of other legal proceeding shall be instituted against any person for anything which is in good faith, done or intended to be done under this Act or under the rules made there under.

S.14 Trail of offences

No court inferior to that of a second class Magistrate shall try any offence punishable under this Act.

S.15 Procedure in certain cases

(1) A court taking cognizance of an offence punishable under sub-section (1) or under sub-section (2) of Section 5, in so far as it relates to willful failure to stop a motor vehicle when required to do so by an officer, may state upon the summons to be served on the accused person that he, -

• May appear by pleader and not in person, or
• May, by a specified date prior to the hearing of the charge, plead guilty to the charge by a registered letter addressed to the court and remit to the court such sum not exceeding fifty rupees, as the court, may specify.

(2) Where an accused person pleads guilty and remits the sum specified by the court, no further proceedings in respect of the offence shall be taken against him.

S.16 Power to make rules

(1) The Government may, by notification make rules for carrying out all or any of the purposes of this Act.

(2) Any rule made under sub-section (1) may provide that a breach thereof shall be punishable with fine which may extend to fifty rupees,

(3) Every rule made under this Section shall, immediately after it is made, be laid before each House of the State Legislature if it is in session and if it is not in session, in the session immediately following, for a total period of fourteen days which may be comprised in one session or in two successive sessions, immediately following, both Houses agree in making any modification in the rule or in the annulment of the rule shall thereafter have effect only in such modified form or stand annulled 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 that rule.

S.17 Power to amend Schedules

(1) The Government may, by order amend the Schedules,

(2) A draft of any order proposed to be made under sub-section (1) shall be laid on the table of the Legislative Assembly of the State and the order shall not be made, unless the Assembly approves the draft either without any modification or addition or with any modification or addition, and upon such approval, the order may be made in the form in which it has been so approved and such order, on being so made, shall be published in the Andhra Pradesh Gazette.

(3) When a Schedule is so amended, any reference to the Schedule in this Act shall be construed as a reference to Schedule as so amended.

S.18 Repeals and savings

The following Acts are hereby repealed, -

• The Andhra Pradesh (Andhra Area) Motor Vehicles Taxation Act, 1931,
• (ii) The Andhra Pradesh (Telangana Area) Motor Vehicles Taxation Act, 1955, and
• (iii) The Andhra Pradesh Motor Vehicles (Taxation of Passengers and Goods) Act, 1952:

Provided that such repeal shall not affect the previous operation of the said Acts or any rights, privilege, obligation or liability already acquired, accrued or incurred there under, and subject thereto, anything done or any action taken (including any appointment, notification, notice, order, rule, form, certificate, licence or permit) in the exercise of any power conferred by or under the said Acts shall be deemed to have been done or taken in the exercise of the powers conferred by or under done or action was taken and all arrears of tax and other amounts due at the commencement of this Act may be recovered as if they had accrued under this Act.

S.19 Powers to remove difficulty

If any difficulty arises in giving effect to the provisions of this Act in consequence of the transition to the said provisions from the corresponding provisions of the Acts in force immediately before the commencement of this Act or otherwise, the Government may, after previous publication by order published in the Andhra Pradesh Gazette, make such provisions, not inconsistent with the purposes of this Act, as appear to them to be necessary or expedient of removing the difficulty.