In force · As amended up to 2026-08
(1)
GROUP A.—Motor vehicles fitted solely with pneumatic
tyres
- I. Motor vehicles (including tricycles) used for transport or haulage of goods or materials, the registered laden weight of which—
==> picture [34 x 134] intentionally omitted <==
- (a) does not exceed one tonne . . . . . . . . . . . . .
- (b) exceeds one tonne but does not exceed two tonnes
- (c) exceeds two tonnes but does not exceed four tonnes
- (d) exceeds four tonnes but does not exceed six tonnes
- (e) exceeds six tonnes but does not exceed eight tonnes
- (f) exceeds eight tonnes but does not exceed nine tonnes
- (g) exceeds nine tonnes but does not exceed ten tonnes
- (h) exceeds ten tonnes
- II. Additional tax payable in respect of vehicles referred to in Item I, used for drawing trailers—
- (a) for each trailer the registered laden weight of which does not exceed two tonnes (b) for each trailer the registered laden weight of which exceeds two tonnes:
- Provided that two or more vehicles shall not be chargeable under this Item in respect of the same trailer.
- III. Motor vehicles (including tricycles) plying for hire and used for the transport of passengers, when—
- (a) licensed to carry, in all not more than two passengers (excluding driver)
- (b) licensed to carry, in all more than two but not more than four passengers (excluding driver and conductor)
(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.
25. Amendment of section 184, Act 66 of 1957.— In the Delhi Municipal Corporation Act, 1957, for section 184, the following section shall be substituted, namely: —
"184. Central Government to pay proceeds of entertainment and betting taxes to — Corporation. The proceeds of the entertainment and betting taxes collected in Delhi under the provisions, of the U. P. Entertainment and Betting Tax Act, 1937 (U.P. Act 8 of 1937), as extended to Delhi (which shall form part of the Consolidated Fund of India) reduced by the cost of collection as determined by the Central Government shall, if Parliament by appropriation made by law in this behalf so provides, be paid to the Corporation for the performance of its functions under this Act.".
1. Subs. by Act 17 of 1983, s. 5, for sub-section (3) (w.e.f. 1-12-1983).
2. Ins. by Act 25 of 1989, s. 5 (w.e.f. 1-2-1990).
1[SCHEDULE I
( See section 3)
Description of motor vehicle
(1)
GROUP A.—Motor vehicles fitted solely with pneumatic
tyres
- I. Motor vehicles (including tricycles) used for transport or haulage of goods or materials, the registered laden weight of which—
==> picture [34 x 134] intentionally omitted <==
- (a) does not exceed one tonne . . . . . . . . . . . . .
- (b) exceeds one tonne but does not exceed two tonnes
- (c) exceeds two tonnes but does not exceed four tonnes
- (d) exceeds four tonnes but does not exceed six tonnes
- (c) licensed to carry, in all more than four passengers but not more than six passengers (excluding driver and conductor)
- (d) licensed to carry, in all more than six passengers but not more than eighteen passengers (excluding driver and conductor)
- (e) licensed to carry more than eighteen passengers (excluding driver and conductor)
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
||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)<br>(d) the seating capacity of which exceeds eighteen||The rate specified in (c) above_plus_ninety four<br>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)<br>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)—
- (a) motor cycles, scooters (flat rate) . . . . . . . . . . . . . . . Four hundred (b) scooterettes and autocycles (flat rate). . . . .. . . . . . . Two hundred (c) tricycles (flat rate). . . . . . . . . . . . . . . . . . . . . . . . . . . Five hundred (d) motor vehicles specified in (a) or (c) above used The rate specified in (a) or (c) above plus one hundred for drawing a trailer or side car and fifty rupees
- Motor vehicles (adapted and used for invalids) the One hundred
- II Motor vehicles (adapted and used for invalids) the registered unladen weight of which does not exceed three hundred kilograms
- III Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule the registered unladen weight of which—
- (a) does not exceed one thousand kilograms. . . . . . . . . One thousand two hundred and fifty (b) exceeds one thousand kilograms but does not One thousand and six hundred exceed one thousand and five hundred kilograms
- (c) exceeds one thousand and five hundred kilograms Two thousand and three hundred but does not exceed two thousand kilograms
- (d) exceeds two thousand kilograms. . . . . . . . . . . . . . . . . The amount specified in (c) above plus one thousand and five hundred for every one thousand kilograms or part thereof in addition to two thousand kilograms.
==> picture [507 x 33] intentionally omitted <==
----- Start of picture text -----<br>
|||
|---|---|
|Description of motor vehicle|Amount|
|(1)|(2)|
----- End of picture text -----<br>
Rupees
IV Additional tax payable in respect of vehicles referred
- to in Item III if such vehicles are used for drawing trailers—
- (a) for each trailer the registered unladen weight of Six hundred which does not exceed one tonne
- (b) for each trailer the registered unladen weight of which exceeds one tonne:
- One thousand and two hundred
Provided that two or more vehicles shall not be chargeable under this Item in respect of the same trailer.
- GROUP B.—Motor vehicles other than those fitter solely with pneumatic tyres.
The amount shown in Group A of this Part plus fifty per cent. thereof.
NOTE:—The registered unladen weight of motor vehicles shall be as specified in the certificate of registration.
==> picture [507 x 403] intentionally omitted <==
----- Start of picture text -----<br>
|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|PART C|
|Sl.|Age|of|the|Group A of Part B—Amount on motor vehicles specified in Items—|Group B of Part B|
|motor|vehicle|
|No|Motor vehicles|
|from the month|
|.|of|first|I(a)|I(b)|I(c)|I(d)|II|III(a)|III(b)|III(c)|III(d)|IV(a)|IV(b)|
|registration|
|(1)|(2)|(3)|(4)|(5)|(6)|(7)|(8)|(9)|(10)|(11|(12)|(13)|(14)|
|Rs.|Rs.|Rs.|Rs.|Rs.|Rs.|Rs.|Rs.|Rs.|Rs.|Rs.|
|Rs.|
|01|more than one|360|180|450|135|90|1125|1440|2070|1350|540|1080|
|The amount shown|
|year|but|not|
|for Goup A Motor|
|more than two|
|vehicles|plus|fifty|
|years|
|per cent. thereof.|
|02|more than two|320|160|400|120|80|1000|1280|1840|1200|480|960|
|years|but|not|
|more than three|
|years|
|03|more than three|280|140|350|105|70|875|1120|1610|1050|420|840|
|years|but|not|
|more than four|
|years|
|04|more than four|240|120|300|90|60|750|960|1380|900|360|720|
|years|but|not|
|more than five|
|years|
|05|more than five|200|100|250|75|50|625|800|1150|750|300|600|
|years|but|not|
|more than six|
|years|
|06|more than six|160|80|200|60|40|500|640|920|600|240|480|
|years|but|not|
|more than seven|
|years|
----- End of picture text -----<br>
|(1)||(2)||(3)|(4)|(5)|(6)|(7)|(8)|(9)|(10)|(11|(12)|(13)|(14)|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|07|more|than seven||120|60|150|45|30|375|480|690|450|180|360||
||years|<br>but|not|||||||||||||
||more|than|eight|||||||||||||
||years|||||||||||||||
|08|more|than|eight|80|40|100|30|20|250|320|460|300|120|240||
||years|<br>but|not|||||||||||||
||more|than|nine|||||||||||||
||years|||||||||||||||
|09|more|than|nine|40|20|50|15|10|125|160|230|150|60|120||
||years|<br>but|not|||||||||||||
||more|than|ten|||||||||||||
||years|||||||||||||||
|10|more|than|ten|Nil|Nil|Nil|Nil|Nil|Nil|Nil|Nil|Nil|Nil|Nil||
||years|||||||||||||||
NOTES:—1. The amount indicated in column (6) is in addition to the amount specified in column (3) or (5).
Source: India Code