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R.1 Title, extent and commencement

Title, extent and commencement:- (1) These rules may be called the Andhra Pradesh Motor Vehicles Taxation Rules, 1963.

(2) They extend to the whole of the State of Andhra Pradesh.

(3) They shall come into force on the 1st April, 1963.

R.2 Definitions

Definitions:- In these rules unless the context otherwise requires:

(a) "Act" means the Andhra Pradesh Motor Vehicles Taxation Act, 1963;

(b) "Form" means a form appended to these rules;

(c) "registered" means registered under the Motor Vehicles Act 1939.

R.3 Endorsement in certificate of registration of tax payable

Endorsement in certificate of registration of tax payable:- Where a motor vehicle is registered in the State, or the ownership of any motor vehicle registered in another State, is transferred to a person in the State, the licensing officer shall make an entry regarding the amount of quarterly, half yearly or annual tax payable in respect of that motor vehicle in the certificate of registration.

R.4 Filing of declaration for regular payment

Filing of declaration for regular payment:- (1) Every registered owner or person having possession or control of a motor vehicle used or kept for use in the State, shall file a declaration with the licensing officer concerned in Form No.1 or Form No.2, as the case may be, intimating his intention to pay the tax regularly and to obtain the licence from such licensing officer. He shall also send an intimation in Form No.3 in case he intends to obtain the licence from any other licensing officer.

(2) A licensing officer, other than the licensing officer concerned receiving the intimation in Form No.2 shall communicate the alteration of the place of obtaining the licence to the licensing officer concerned.

R.5 Filling of declaration when motor vehicle is altered

* [Filling of declaration when motor vehicle is altered :- (1) when in respect of any motor vehicle, additional amount of tax becomes payable, consequent to any alterations made to a motor vehicle or due to proposal involving increase either in the total distance permitted to be covered in a day in the case of stage carriage or the laden weight in the case of a goods vehicle or due to a proposal to change the category of use of vehicle, the registered owner of such vehicle or any other person having possession or control thereof shall file declaration in Form No.4 with the Licensing Officer concerned together with certificate of registration and evidence of payme

R.6 Payment of tax for motor vehicle purchased within the quarter and grant of licence

Payment of tax for motor vehicle purchased within the quarter and grant of licence :- Subject to Section 4, the tax in respect of a motor vehicle purchased at any time within the quarter shall be paid in advance by the registered owner of the motor vehicle or other person having possession or control thereof at his choice either quarterly, half yearly or annually on a licence to be taken out by him for such quarter, half year or year at the time of registration of the vehicle, either under Section 23 or Section 25 of the Motor Vehicles Act, 1939 whichever is earlier.

R.7 Procedure for obtaining of licence in respect of motor vehicles exempted under Section 9

Procedure for obtaining of licence in respect of motor vehicles exempted under Section 9:- Where an exemption of the tax payable in respect of a motor vehicle is granted under Section 9 of the Act, the registered owner or any other person having possession or control of the vehicle shall communicate the licensing officer concerned the registered number of such vehicle together with a copy of the notification granting the exemption and such other particulars as that officer may require and apply for a licence therefor.

(2) If the licensing officer is satisfied that no tax is payable for the vehicle, he shall grant a licence with the word Exempted written on it for the period specified therein and record in the certificate of registration that no tax is payable in respect of the motor vehicle

R.8 Certificate to be kept in respect of motor vehicle designed and used solely for agricultural or mining operation

Certificate to be kept in respect of motor vehicle designed and used solely for agricultural or mining operation:- Every owner or occupier of any agricultural land or mine claiming exemption from payment of tax in respect of a motor vehicle designed and used solely for carrying out agricultural or mining operations on such land or mine shall keep in the vehicle a certificate showing the limits of such land or mine, the places for carrying out agricultural or mining operations situated within a distance of fifteen miles from the limits of such land or mine and the nearest market place from the limits of such land, issued by "the Licensing Officer on Production of Registration documents showing the details of land possessed or taken on lease or such other satisfactory evidence together with an affidavit by th

R.9 Checking of motor vehicles by the Officers of the Commercial Tax Department

Checking of motor vehicles by the Officers of the Commercial Tax Department:- Any Officer of the Commercial Tax Department not below the rank of an Assistant Commercial Tax Officer who is in charge of a check post may require the driver of any motor vehicle to stop that motor vehicle at the check post and cause it to remain stationary as 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.

R.10 Seizure and detention of motor vehicles by certain officers

Seizure and detention of motor vehicles by certain officers :- Any Officer of the Transport Department not below the rank of an Assistant Inspector of Motor Vehicles or any Officer of the Commercial Tax Department not below the rank of an Assistant Commercial Tax Officer, in charge of a check post, and officers of vigilance and Enforcement Department not below the rank of Inspector may exercise the powers under Section 8.

R.11 Prohibition of alteration, etc., of licence, and issue of duplicate licence

Prohibition of alteration, etc., of licence, and issue of duplicate licence:- (1) No person shall alter, deface, mutilate or otherwise tamper with the licence issued in respect of a motor vehicle, or exhibit it on a motor vehicle other than the one for which such licence has been issued.

(2) If the licence issued in respect of any motor vehicle is lost, destroyed or mutilated, the licensing officer concerned may, on application made to him together with a treasury challan for rupees two towards fee, grant a duplicate licence for the period for which the original licence was issued. The licensing officer concerned shall, before issuing the duplicate licence, satisfy himself that the tax for the period covered by the original licence has not been refunded wholly or in part.

R.12 Payment of tax and penalty

Payment of tax and penalty:- If the tax due in respect of any motor vehicle has not been paid as specified in Sec.4 of the Act the registered owner or the person having possession or control of the motor vehicle shall be liable to pay the arrears of tax from the date of expiry of the period for which tax was already paid, together with any penalty that may be imposed by the licensing Officer.

R.12-A Liability for payment of tax in respect of motor vehicles kept for use

Liability for payment of tax in respect of motor vehicles kept for use:- For the purpose of Section 3 of the Act, a motor vehicle shall be deemed to be kept for use and is liable to tax unless the registered owner or the person having possession or control of the motor vehicle intimates in writing to the licensing officer before the commencement of the quarter for which tax is due that the motor vehicle shall not be used after expiry of the period for which tax has already been paid. The Licensing Officer shall on receipt of the intimation, acknowledge its receipt:

Provided that in the case of non transport vehicles, if the owner of the vehicle fails to submit the stoppage report within the period specified above but subsequently gives an affidavit with full details to th

R.12-B ANDHRA PRADESH MOTOR VEHICLES TAXATION RULES, 1963 12-B

Where by a notification under sub section (1) of Section 3 the rates of taxes for the periods for which the tax was already paid on a motor vehicle are increased from a date subsequent to the 1st April of a year.

(i) the tax paid in respect of any motor vehicle on a yearly licence prior to the date from which the rates are increased shall be adjusted towards the tax due in respect of that vehicle for those quarters for which the amount paid is not sufficient and after such adjustment, if the tax already paid is not sufficient to cover fully the tax due for any quarter, the tax for that quarter in respect of that vehicle shall be deemed to have not been paid; and

(ii)the tax paid in respect of any motor vehicle on a half yearly licence pr

R.13 Rates of penalty

* [Rates of penalty:-If the tax due in respect of motor vehicle has not been paid as specified in Section 4, the Licensing Officer shall impose the penalty under Section 6 of the Act as specified below:

TABLE
(Voluntary Payment)

	PERIOD	AMOUNT OF PENALTY
(1)	Within one month from the beginning of the quarter, half year or year, as the case may be.	15% of the quartertly tax demanded
(2)	Within two months from the beginning of the quarter, half year or year, as the c

R.13-A Manner of payment of tax

* [Manner of payment of tax :- Payment of every amount due under the Act shall be made by way of cash upto the value of Rs.300 or a demand draft or a pay order obtainable from any Bank mentioned in the Second Schedule to the Reserve Bank of India Act, 1934 or cash payment through any Commercial Bank included in the Second Schedule to the Reserve Bank of India Act, 1934 or any e-seva centre run by Government of Andhra Pradesh and the demand draft or the pay order or the receipt issued for the tax collected shall be produced together with the Certificate of Registration, the valid Certificate of insurance and in respect of Transport Vehicles, the valid registration certificate of Motor Transport Undertakings under "The Motor Transport Workers Act" before the Licensing Offi

R.13-B Acceptance of tax and penalty by the checking officer

Acceptance of tax and penalty by the checking officer:- (1) In the case of non transport vehicle, seized and detained by the checking officers under Section 8 for plying without payment of tax, the registered owner of the vehicle or the person incharge of the vehicle, if he chooses to pay voluntarily may remit the amount of tax and penalty and produce a crossed demand draft or crossed postal order drawn in favour of the Regional Transport Officer of the District towards that amount, to the checking officer concerned, who shall on satisfying himself as to the correctness of the amount paid release the vehicle from custody pending final orders on the levy of tax and penalty by the licensing officer.

(2) The checking officer shall pass on a receipt of the amount received thro

R.14 Manner of payment of tax in respect of vehicles registered in other states

Manner of payment of tax in respect of vehicles registered in other states :- Payment of every amount due under the Act, in respect of a motor vehicle of any other State used or kept for use in any public place in this State shall be made either by money order or bank draft for the value for which payment is required, payable to the licensing officer within whose jurisdiction the vehicle shall pass through first, while entering into this State.

Provided that tax in respect of a motor vehicle registered in the State of Madras and plying in this State on a licence granted under sub section (4) of Section 4 of the Act, may be paid, by a bank draft for the value for which payment is required.

R.14-A ANDHRA PRADESH MOTOR VEHICLES TAXATION RULES, 1963 * [14-A

* [ Manner of payment of tax by the registered owners who own or keep in their possession or control more than two thousand motor vehicles based on gross traffic earnings.

(1) A preliminary declaration under clause (2) of Section 6-A shall be made in Form No.5 before the 15th April of the current year.

(2) The licensing authority on the basis of such declaration made under sub rule (1), shall determine the amount of tax payable by such registered owner and communicate the same to the registered owner by issuing an order of provisional assessment of tax for the current year before 30th April in Form No.6.

Provided that it shall be open to

R.15 Procedure for appeal

Procedure for appeal:-(1) An appeal under Section 12 of the Act against an order of levy *[of additional tax imposed under Section 3-A or an order of levy] made under Section 6 or of the seizure made under Section 8 shall lie to the Deputy Transport Commissioner or Joint Transport Commissioner concerned within a period of thirty days from the date of communication of the order of levy or the date of seizure as the case may be:

Provided that an appeal against an order of levy *[of additional tax imposed under Section 3-A or an order of levy] made under Section 6 or of the seizure made under Section 8, by the Deputy Transport Commissioner or the Joint Transport Commissioner who functi

R.15-A Transfer of pending appeals

Transfer of pending appeals:- All appeals preferred under Section 12 of the Act and pending disposal with the Transport Commissioner, other than those preferred against an order of levy made under Section 6 of the seizure made under Section 8 by the Secretary, Regional Transport Authority, Hyderabad, shall stand transferred to and be disposed of by the Deputy Transport Commissioner concerned.

R.15-B Refund of appeal fee

Refund of appeal fee :- The Deputy Transport Commissioner or the Joint Transport Commissioner, concerned or the Transport Commissioner as the case may be, an application, sanction the refund of the fee paid under Rule 15 in case where the remittance of fee is not followed by an appeal for which the fee was paid.

Provided that no refund of the fee shall be made if the application for such refund of the fee is not made within one year from the date of credit of the fee.

R.16 Levy of tax on an articulated vehicle

Levy of tax on an articulated vehicle:- (1) If a motor vehicle is so constructed that a trailer may be partial super imposition be attached to the vehicle in such a manner as to cause a substantial part of the weight of the trailer to be borne by the vehicle, and if the vehicle is not used except in conjunction with the trailer, the vehicle and the trailer shall be deemed to be a goods vehicle and be known as an articulated vehicle.

(2) if such a goods vehicle is provided with more than one such trailer but is so constructed that only one such trailer can be used at a time, it shall be deemed to be a goods vehicle with alternative bodies, and tax shall be chargeable in respect of the vehicle in combination with that trailer which has the greatest laden weight, and no additi

R.17 Fine for breach of rules

Fine for breach of rules:- (1) Whoever commits breach of any provision of these rules shall be punishable with fine which may extend to fifty rupees.

(2) No court, inferior to that of a Second Class Magistrate, shall try any offence punishable under these rules.

R.6-A Assessment of the Additional Tax payable under Section 3-A of the Andhra Pradesh Motor Vehicles Taxation Act, its payment and recovery

*[Assessment of the Additional Tax payable under Section 3-A of the Andhra Pradesh Motor Vehicles Taxation Act, its payment and recovery:-(1) When a motor vehicle is found 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 of in another category or class, the Licensing Officer of the jurisdiction in which it was found or the Licensing Officer on whose rolls the vehicle stands registered shall issue or cause to be issued a notice to the registered owner or the permit holder or person in control of the vehicle, as the case may be, to show cause and explain as to why additional tax as mentioned in the notice shall not be levied and collected from him duly giving him at least seven days