The Delhi Motor Vehicles Taxation Act, 1962
Administered Ministry: Ministry of Road Transport and Highways
Schedule
First Schedule SCHEDULE I
1[SCHEDULE I
(See section 3)
Description of motor vehicle Annual rate of tax for each motor vehicle
(1) (2)
Rupees
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—
(a) does not exceed one tonne . . . . . . . . . . . . . . . Two hundred and twenty
(b) exceeds one tonne but does not exceed two tonnes . . Three hundred and ten
(c) exceeds two tonnes but does not exceed four tonnes . . Four hundred and seventy
(d) exceeds four tonnes but does not exceed six tonnes . . Six hundred and thirty
(e) exceeds six tonnes but does not exceed eight tonnes . . Seven hundred and eighty
(f) exceeds eight tonnes but does not exceed nine tonnes . . Nine hundred and forty
(g) exceeds nine tonnes but does not exceed ten tonnes . . Eleven hundred
(h) exceeds ten tonnes
. . 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.
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
One hundred and fifty
(b) for each trailer the registered laden weight of
which exceeds two tonnes:
Three hundred
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)
One hundred
(b) licensed to carry, in all more than two but not more
than four passengers (excluding driver and
conductor)
Two hundred
(c) licensed to carry, in all more than four passengers
but not more than six passengers (excluding
driver and conductor)
Three hundred and seventy-five
(d) licensed to carry, in all more than six passengers
but not more than eighteen passengers (excluding
driver and conductor)
Six hundred and thirty
(e) licensed to carry more than eighteen passengers
(excluding driver and conductor)
The rate specified in (d) above plus ninety four
rupees for every passenger in addition to
eighteen passengers.
1. Subs. by Act 25 of 1989, s. 6, for Schedule I (w.e.f. 1-2-1990).
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
(excluding driver)
Two hundred
(b) the seating capacity of which exceeds four but does
not exceed six (excluding driver)
Three hundred and seventy-five
(c) the seating capacity of which exceeds six but does
not exceed eighteen (excluding driver)
Six hundred and thirty
(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
tower wagons used for maintenance of overhead electric
lines
Three hundred and ten
GROUP B.—Motor vehicles other than those fitted solely
with pneumatic tyres
The rates shown in Group A in this Part plus
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)—
(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
for drawing a trailer or side car
The rate specified in (a) or (c) above plus one hundred
and fifty rupees
II Motor vehicles (adapted and used for invalids) the
registered unladen weight of which does not exceed
three hundred kilograms
One hundred
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
exceed one thousand and five hundred kilograms
One thousand and six hundred
(c) exceeds one thousand and five hundred kilograms
but does not exceed two thousand kilograms
Two thousand and three hundred
(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.
Description of motor vehicle Amount
(1) (2)
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
which does not exceed one tonne
Six hundred
(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.
PART C
Sl.
No
.
Age of the
motor vehicle
from the month
of first
registration
Group A of Part B—Amount on motor vehicles specified in Items— Group B of Part B
Motor vehicles
I(a) I(b) I(c) I(d) II III(a) III(b) III(c) III(d) IV(a) IV(b)
(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
year but not
more than two
years
360 180 450 135 90 1125 1440 2070 1350 540 1080
The amount shown
for Goup A Motor
vehicles plus fifty
per cent. thereof.
02 more than two
years but not
more than three
years
320 160 400 120 80 1000 1280 1840 1200 480 960
03 more than three
years but not
more than four
years
280 140 350 105 70 875 1120 1610 1050 420 840
04 more than four
years but not
more than five
years
240 120 300 90 60 750 960 1380 900 360 720
05 more than five
years but not
more than six
years
200 100 250 75 50 625 800 1150 750 300 600
06 more than six
years but not
more than seven
years
160 80 200 60 40 500 640 920 600 240 480
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11 (12) (13) (14)
07 more than seven
years but not
more than eight
years
120 60 150 45 30 375 480 690 450 180 360
08 more than eight
years but not
more than nine
years
80 40 100 30 20 250 320 460 300 120 240
09 more than nine
years but not
more than ten
years
40 20 50 15 10 125 160 230 150 60 120
10 more than ten
years
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
NOTES:—1. The amount indicated in column (6) is in addition to the amount specified in column (3) or (5).
2. The amount indicated in column (11) is for every one thousand kilograms or part thereof and in addition to the amount
specified in column (10).
3. The amount indicated in column (12) or (13) is in addition to the amount specified in column (8), (9), (10) or (11).
SCHEDULE IA
[See section l0 (I)(b)]
GROUP A.—Motor vehicles fitted solely with pneumatic tyres
PART 1.—Motor cycles, tricycles (including motor scooters and cycles with attachment for propelling the same by
mechanised power)
Rate of refund per quarter or part thereof
Sl.
No.
If after registration the vehicle is
not used for a quarter or more
and its age from the month of
first registration is—
Motor
cycles,
scooters
Scooterettes,
autocycles
Tricycles Vehicles specified in column (3) or
(5) used for drawing a trailer or side
car (for side car)
(1) (2) (3) (4) (5) (6)
Rs. Rs. Rs. Rs.
01 one year or less 5.00 2.50 6.00 1.75
02 more than one year but not more
than two years
5.00 2.50 6.00 1.75
03 more than two years but not more
than three years
5.00 2.50 6.00 1.75
04 more than three years but not
more than four years
5.00 2.50 6.00 1.75
05 more than four years but not
more than five years
5.00 2.50 6.00 1.75
06 more than five years but not more
than six years
5.00 2.50 6.00 1.75
07 more than six years but not more
than seven years
5.00 2.50 6.00 1.75
08 more than seven years but not
more than eight years
5.00 2.50 6.00 1.75
09 more than eight years but not
more than nine years
5.00 2.50 6.00 1.75
10 more than nine years Nil Nil Nil Nil
PART II.—Motor vehicles (adapted and used for invalids) the registered unladen weight of which does not exceed three
hundred kilograms
Sl.
No.
If after registration the vehicle is not used for a quarter or more and
its age from the month of first registration is—
Rate of refund per quarter
Rs.
(1) (2) (3)
01 one year or less . . . . . . . . . . . . . . . . . . 1.25
02 more than one year but not more than two years . . . . . . . 1.25
03 more than two years but not more than three years . . . . . . 1.25
04 more than three years but not more than four years . . . . . . 1.25
05 more than four years but not more than five years. . . . . . . 1.25
06 more than five years but not more than six years. . . . . . . 1.25
07 more than six years but not more than seven years. . . . . . . 1.25
08 more than seven years but not more than eight years. . . . . . 1.25
09 more than eight years but not more than nine years . . . . . . 1.25
10 more than nine years Nil
PART III.—Motor vehicles other than those liable to tax under Part I or Part II
Sl.
No.
If after registration the vehicle
is not used for a quarter or more
and its age from the month of
first registration is—
Rate of refund per quarter when the registered unladen weight of the vehicle
does not exceed
1000 kgs.
exceeds 1000 kgs.
but does not exceed
1500 kgs.
exceeds 1500 kgs.
but does not
exceed 2000 kgs.
exceeds 2000 kgs. the
amount specified in
this column is for
every 1000 kgs. or part
thereof and is in
addition to the rate
specified in column (5)
(1) (2) (3) (4) (5) (6)
Rs. Rs. Rs. Rs.
01 one year or less 15.50 20.00 28.75 18.75
02 more than one year but not
more than two years
15.50 20.00 28.75 18.75
03 more than two years but not
more than three years
15.50 20.00 28.75 18.75
04 more than three years but not
more than four years
15.50 20.00 28.75 18.75
05 more than four years but not
more than five years
15.50 20.00 28.75 18.75
06 more than five years but not
more than six years
15.50 20.00 28.75 18.75
07 more than six years but not
more than seven years
15.50 20.00 28.75 18.75
08 more than seven years but not
more than eight years
15.50 20.00 28.75 18.75
09 more than eight years but not
more than nine years
15.50 20.00 28.75 18.75
10 more than nine years Nil Nil Nil Nil
PART 1V.—Additional tax payable in respect of vehicles referred to in Part III if such vehicles are used for drawing trailers
Sl.
No.
If after registration the motor vehicle is not used for a
quarter or more and its age from the month of first
registration is—
For each trailer the registered unladen weight of which
does not exceed one tonne exceeds one tonne
(1) (2) (3) (4)
Rs. Rs,
01 one year or less . . . . . . . . . . . . 7.50 15.00
02 more than one year but not more than two years. . . 7.50 15.00
03 more than two years but not more than three years . . 7.50 15.00
04 more than three years but not more than four years. . 7.50 15.00
05 more than four years but not more than five years. . 7.50 15.00
06 more than five years but not more than six years. . . 7.50 15.00
07 more than six years but not more than seven years . . 7.50 15.00
08 more than seven years but not more than eight years. . 7.50 15.00
09 more than eight years but not more than nine years. . 7.50 15.00
10 more than nine years . . . . . . . . . . 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.
Explanation.—ln this Schedule “quarter” means a period of three months commencing on the first day of the month following the month
in which the intimation of non-use of the vehicle on which the lumpsum tax has been levied and collected is given by the
owner to the taxation authority.
SCHEDULE IB
[See section 10(2)(b)]
GROUP A.—Motor cycles fitted solely with pneumatic tyres
PART 1.—Motor cycles, tricycles (including motor scooters and cycles wilh attachment for propelling the same by mechanised power
Sl.
No.
If after registration, removal or cancellation of
registration of vehicle takes place and its age from
the month of first registration is—
Rate of refund
Motor cycles,
scooters
Scooterettes,
autocycles
Tricycles Vehicles specified in
column (3) or (5)
used for drawing a
trailer or side car (for
side car)
(1) (2) (3) (4) (5) (6)
Rs. Rs. Rs. Rs.
01 one year or less . . . . . . . . . . . 360 180 450 135
02 more than one year but not more than two years . 320 160 400 120
03 more than two years but not more than three years. . 280 140 350 105
04 more than three years but not more than four years. 240 120 300 90
05 more than four years but not more than five years. . 200 100 250 75
06 more than five years but not more than six years. . 160 80 200 60
07 more than six years but not more than seven years. . 120 60 150 45
08 more than seven years but not more than eight years 80 40 100 30
09 more than eight years but not more than nine years. 40 20 50 15
10 more than nine years . . . . . . . . . . . Nil Nil Nil Nil
PART II.-Motor vehicles (adapted and used for Invalids) the registered unladen weight of which does not exceed three hundred kilograms
Sl.
No.
If after registration, removal or cancellation of registration of motor vehicles (adapted and used for
invalids) takes place and its age from the month of first registration—
Rate of refund
(1) (2) (3)
Rs.
01 one year or less . . . . . . . . . . . . . . . . . . . 90
02 more than one year but not more than two years. . . . . . . . . . . . 80
03 more than two years but not more than three years . . . . . . . . . . . 70
04 more than three years but not more than four years . . . . . . . . . . . 60
05 more than four years but not more than five years . . . . . . . . . . . 50
06 more than five years but not more than six years . . . . . . . . . . . 40
07 more than six years but not more than seven years. . . . . . . . . . . 30
08 more than seven years but not more than eight years. . . . . . . . . . . 20
09 more than eight years but not more than nine years. . . . . . . . . . . 10
10 more than nine years. . . . . . . . . . . . . . . . Nil
PART III.—Motor vehicles other than those Iiable to tax under Part I or Part II
Sl.
No.
If after registration, removal or cancellation of
registration of vehicles takes place and its age from
the month of registration—
Rate of refund per year when the registered unladen weight of the
vehicle
does not
exceed 1000
kgs.
exceeds
1000 kgs.
but does not
exceed
1500 kgs.
exceeds 1500 kgs.
but does not
exceed 2000 kgs.
exceeds 2000 kgs. the
amount specified in
this column is for
every 1000 kgs. or part
thereof and is in
addition to the rate
specified in column (5)
(1) (2) (3) (4) (5) (6)
Rs. Rs. Rs. Rs.
01 one year or less . . . . . . . . . . 1125 1440 2070 1350
02 more than one year but not more than two years . . 1000 1280 1840 1200
03 more than two years but not more than three years. 875 1120 1610 1051
04 more than three years but not more than four years. 750 960 1380 900
05 more than four years but not more than five years . 625 800 1150 750
06 more than five years but not more than six years . 500 640 920 600
07 more than six years but not more than seven years. 375 480 690 450
08 more than seven years but not more than eight years 250 320 460 300
09 more than eight years but not more than nine years. 125 160 230 150
10 more than nine years. . . . . . . . . . Nil Nil Nil Nil
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)
Rs. Rs.
01 one year or less. . . . . . . . . . 540 1080
02 more than one year but not more than two years . 480 960
03 more than two years but not more than three years. 420 840
04 more than three years but not more than four years. 360 720
05 more than four years but not more than five years. 300 600
06 more than five years but not more than six years . 240 480
07 more than six years but not more than seven years. 180 360
08 more than seven years but not more than eight years 120 240
09 more than eight years but not more than nine years. 60 120
10 more than nine years . . . . . . . . . . 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.’.
Second Schedule SCHEDULE II
SCHEDULE II [See section 24(1)] 1. The Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act 4 of 1924) as extended to Delhi. 2. The Punjab Motor Vehicles Taxation (Amendment) Act, 1940 (Punjab Act 2 of 1940) as extended to Delhi. 3. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1954 (6 of 1954). 4. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1955 (2 of 1956). 5. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1956 (10 of 1956).