The Delhi Motor Vehicles Taxation Act, 1962 section 1: The Punjab Motor Vehicles…

In force · As amended up to 2026-08

PART IV.— Additional tax payable in respect of vehicles referred to in Item VII—if such vehicles are used for drawing trailers |Sl. No. If after registration, removal or cancellation for registration of a vehicle takes place and its age from the month of first registration is—|Rate of refund| |---|---| ||For each trailer the registered exceeds one tonne laden weight of which does not exceed one tonne| |(1) (2)|(3) (4)| |01 one year or less. . . . . . . . . . 02 more than one year but not more than two years . 03 more than two years but not more than three years. 04 more than three years but not more than four years. 05 more than four years but not more than five years. 06 more than five years but not more than six years . 07 more than six years but not more than seven years. 08 more than seven years but not more than eight years 09 more than eight years but not more than nine years. 10 more than nine years . . . . . . . . . .|Rs. Rs. 540 1080 480 960 420 840 360 720 300 600 240 480 180 360 120 240 60 120 Nil Nil| GROUP B.—Motor vehicles other than those fitted solely with pneumatic tyres. The rate shown in Group A plus fifty per cent. thereof.'. SCHEDULE II [ See section 24(1)] 1. The Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act 4 of 1924) as extended to Delhi. 1. Subs. by Act 25 of 1989, s. 6, for Schedule I (w.e.f. 1-2-1990). Annual rate of tax for each motor vehicle (2) Rupees - . . Two hundred and twenty - . . Three hundred and ten - . . Four hundred and seventy - . . Six hundred and thirty - . . Seven hundred and eighty - . . Nine hundred and forty - . . Eleven hundred - . . The rate specified in (g) above plus one hundred and fifty-six rupees for every one tonne or part thereof in addition to ten tonnes. One hundred and fifty Three hundred One hundred Two hundred Three hundred and seventy-five Six hundred and thirty The rate specified in (d) above plus ninety four rupees for every passenger in addition to eighteen passengers. ||Description of motor vehicle||Annual rate of tax for each motor vehicle| |---|---|---|---| ||(1)||(2)| ||||| ||||Rupees| |IV.|Motor vehicles owned by Airline Companies|or|| ||Corporations for carrying passengers and staff—||| ||(a) the seating capacity of which does not exceed four||Two hundred| ||(excluding driver)||| ||(b) the seating capacity of which exceeds four but does||Three hundred and seventy-five| ||not exceed six (excluding driver)||| ||(c) the seating capacity of which exceeds six but does||Six hundred and thirty| ||not exceed eighteen (excluding driver) (d) the seating capacity of which exceeds eighteen||The rate specified in (c) above_plus_ninety four rupees for every person in addition to| ||||eighteen persons.| |V.|Break-down vans used for towing disabled vehicles and||Three hundred and ten| ||tower wagons used for maintenance of overhead electric||| ||lines||| |GROUP|B.—Motor vehicles other than those fitted solely||The rates shown in Group A in this Part_plus_| ||withpneumatic tyres||fifty per cent. thereof.| ||PART B||| ||Description of motor vehicle||Amount| ||(1)|(2) Rupees|| GROUP A—Motor vehicles fitted solely with pneumatic tyres— - I. Motor cycles and tricycles (including motor scooters and cycles with attachment for propelling the same by mechanised power)—

Source: India Code