The Mizoram Motor Vehicles Act 1996 To consolidate and amend the law relating to levy of tax on motor vehicIci; in tbe State of Mizorarn.

Be: it eoacted by the Legislature of the State of Mizorarn ill the Forty-Sixth Year of the Republic of India as folIow£ 

1. Short title, extent aDd commencement. (1) This

Act moty be called tbe Mizoram Motor Vehicles

Taxatio n Act, 1996.

(2) It shall extend to iRe whole of the State

01 Mi%orsm.

(3) It shall come illto force on such date as the

Government may, by notification in the Mizoram

Gazette, appoint.

2. Definition§. (1) In this Act> miless the context

otherwise requires:-

(a) c'Governmellt" meaDSthe State Government;

(b) "Licensing Officer" meins an officer

appointed by tbe Governmegt as such for the purpose of this Act~

(c) "notification" means a notification published

in the Mizoram Gazette and the expression 'notified'

shall be construed accordingly'; . .

(d) "prescribed" means prescribed by rules

made uJilder this Act;2

(e) "registered owner" means the person in

whose name a motor vehicle is register~d under the

Motor Vehicle Act;

(n "State" means the State of Mizoram;

(g) "tax" means the tax leviable under this Act;

(h) "Year" means the financial year and "HalfYear" means the first six months or the second

six months of such year; and "quarter" melins the

first three months or the second three II1on ths of

such a half year;

(2) Word3 and expressions used but not defined

in this Act, but defined in the Motor Vehicles Act,

1988 shall have tbe meanings assigned to them in

the Motor Vehicles Act.

3. Levy of tax. (1) The Government may by

notification, from time. to time, . direct that a tax

shall be levi~d on every motor vehicles used and

kept for use, in a public place in the State.

(2) The notification issmd under sub-section (1)

shall specify the class of motor vehj~es on

which, the rates for the J'eritds at which and tbe

date from which the tax sball be levied:

Provided that the rates of tax shall no exceeCl

the maximum specified in column {2) of tbe

Schedule in respect of the classes of motor

vehicles fitted with pneumatic tyres specified in

tbe correspon~il1g entry in column (i) tbereof ;3

Provided further tba t in rupeet of a chcs~is

of motor vehicles pa'lsing through this State from a

manufacturer to a d::aler unJer temporary certificate

()f registration for a period not exceeding seven

days, the ra te of tax sh c:.JI be onr-t\' entieth of the

tax payable for 8 quarter.

4. Payment of tax and grant of licence. (1) The

tax levied under this Act shall be paid in advance

and in the ma rmer sp~cified in section II by the

registered owner of the. motor vehicles or any other

person b~ving po'lsession or contrnl thereof, at his

doise either quarterly, half-year1y or annually on

a licence to be taken out by him for that quartt"r.

b'!If-YMr or year, within fifteen days from the

com 111encemer'ltof the quarter, half-vellr or YMr, as

th~ C1S~m 'v ,~. Tn fo'"::t h'llf-v~'lfIV Ihen~e

shall not exf'eed twice and the tax for an annual

licence sh111 not exceed four times the tax for

a qu'Ht~rly licer"lce. Th~ Government may ~ra'1t

su ~h r~b'\te as 111'\Yhe pr~s~rib~d in case of halfyearly an annual licences.

en N)twithsta"1din~ anythin2 conta'ned in subsection (1), no per50t"\ shall he liable to ryay

.tax in reSDect of a motor veh ic Ie for a particular

period, if the tax due in respect of that motor vehicle\) for that period has aJready been paid by some

other person.

(3) Where a tax in respect 0 f a inoto~ vehicle

i, 1Hid b1 'l'W D~rS')l fl')' ~.. D\fticuhr period Of

if no such tax is payable therefore, the Licensing

Officer shall-4

(a) grant to such person a licence, in such

form as may b~ Rotified by the Goveroment, to

use the motor vehicles in any public place in the

State during the s"Iid period; and

(b) record i~ the certifiGClte of registration in

respect of the motor vehiclts for which such certificate is graated undathe Motor Vdaic1e3 Act,

and if no such certifcate of regi~tration is grsntc:d

in respect of Motor Vehicles, in a certificate in

such form as may be notified by the Government,

that the tax ha:5 been paid or that no tax is payable in respect of the motor vehicles for the said

paiod ;

Provided that where at lumpsurn tax is

payable under this Act, payment of Such t~x by

any person shall be recorded. in the ctrtificattJ of

registration and no licence shrill be granted to such


(4) Every Iicenr;e granted under clause (3) of

sub-~ection (3) shall be valid throughout the State.

(5) N )twith5tandh ~ Jnyt'ti1iil~ co 1t iincd in sec.

tion 3 of sub-section (1), the Government may, by

notifIcation from time to time, direct that temporary licence for a period not exceeding thirty

days at a time may be issufd in respect of a motor vehicle of any class on payment of such tax,

and subject to such condition <is may be specified

in such notifica lion.

(6) No motor vehicle shaH be used in any

public place in the State: at any time after the

issue of notification under sub-section (1) of section5

3, unks)j a licence pamittin: its u~e during ~uch

time has been obtained as specified in sub-section

(1) or sub-section (5)

5. Display of licence on the motor vehicle and

duty to stop it on demand by crrtain officers.

(1) No motor vehicles studl be .sed in any

public place, unl.~~ the Jicence grant~d in respect

tDeroof under clause (a) of sub-section (3) of section

4, or uDder sub-section (5) of that seGtion, is displ'ied all the motor vehicle~ in sl1cb manner as

may be notified by the Government.

(2) If the 1i~ence is liot so displalrd on the motor vehicles, the registered owner or the person

having possession or control thereof ~ball be punishable with fine whjch may extend to one hundred


.(3) Any Officer of tllG Transport Department

not below the rank of .t!nforcement ln~poctor or any

police: Officer ilt uniform not below the rank of a

Sub-Inspector~ or such other Officer as may be

prescrib:d may require the driver of any motor vehicles in any public pl!Acoto stop that motor vehicl~s and cuse it to remain stationary so lon~ as

riray reasonably be necessary for tbe purpose of

satisfying himself that a licenee has been duly obtained in resp~ct of such motor vehicles.

(4) Any person who will fully fails to stop a

motor vehicle when required to do so by an officer

under sub.section (3) or' rcsis~ such officer, shall

be punishable with fine which may extend to one

hnndred rupees.6

6. Penalty for failure to pay. ]f the tax due in

respect of any motor vehicles has not been paid

as specified in section 4, the registered owner or

the person having possession or control thereof

shaH, in addition to payment of the tax due b~

liable to penalty which may extend to twke the

quarterly tax in respe::t of tbe whicle, to be levied

by such officer, by order in writing and in such

manner as may be prescribed.

Provided that if tbe Jumpsum tax under

this Act has not been paid the registered OWJer

or the p=rSO1 hilV!(}gpo ;ses3ion or control ther~.)f

shall, in addition to p3yment of the tax due, be

liable to penalty which may extend to twice the

It mpsl1m tax payable under sub.section (1) of section 4.

7. Recovery of tax, penalty or Hne.. Any tax, p:~-

nalty or fine due unda this Act may be recovered

by way of distraining or selling such Motor Vehicles or such accessories which are in the possession

or control of the person liable to pay the tax, penalty or fmc as the case may be

8. Power to seize and detain moter v~hicles in case

of nen-payment Gf tax. Without prejudice to the

provisions of sections 6 find 7, where any tCiXdue

in respeCt of any motor vehicles has not been paid

as sp~,~jfied in section 4, such officer as may be prescribed, may seize and detain Jbe motor vehic1es in

respect of which the tax is due under this Act and

for this purpose take or cause to be taken any steps7

he may consider necessary for the temporary safe

custody of the vehicle, untill the tax due in respect

of the vehicles, iJ paid.

9. Exemption, reduction or other modificaticn of

tax. (1) The Government may, by notification-

(a) grant an exemption, make a reduction in

the rate or order other modification not involving

an enhancement in tbe rate of the tax payable-

(i) by any person or class of person: or

(ii) in respect of ~ny motor vehicles or class

of motor vehicles or motor vehicles running in any

particular area; and

(b) Cancel or vary such exemption, reduction

or other modification.

(2) No motor vehicle other than Motor Vehicles belonging to the State Government or Government of India shall be exempted from payment of

tax if not specificaJly exempted by the State Government for certain periods not exceeding six

month. Such exemption or reduction of tax; if

any, shall be notified in the official gazette.

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 accupier of any a~ricultural land or

mine if such land is under his personal cultivations

m if such mice is being worked personaIly by him

and such motor vehicles is designed and used solely

for carrying out agricultural or mining operations 00

such lIlrid or mine or within a distance of fifteen

miles from the limits of such land or mine.

(2) ~otwithstadning Itnything contained in sub-section

(I), It tax at one hundred rupees per quater shaH

be leyied on any vehicles specified i!1sub-section (1)~

'Rhell the vehicle is not used solely for carrying

out such agricultural or mining operations but is

used by its registered. owner for Iuy otliller purpose

of his own.

Expianaton-I. For the purpose of thi~ section,

the expression" Agricultural Operation" shan .ean

tilling, sowiag, barvestinl, crmhing of agricultural

products or any other similar operation carried out

ft!)f the purpose of agriculture, but shaH not i.~

elude the transporting o~ persotJIs, manure or materials for purpose of agriculture or th" transporting

of agricultural products except wkl~n ~uch trampor~

tiog is made by the owner Of occupier of the laad

fti>fi4is OWEpurposes,~

(a) Witkli. a distance of fifteen miles from tke

limits of such land; or

(b) to or from the nearest 11?arketplace irrespective

of the distance of such: market from the limtis of


Explanativn-II. For the pu~pose of this section,

"personal cultivation" means culti~!ltion by a person

of his own land and on his own account;9

(a) by his own labour

(b) by the labour of any rnerrber of bisfamily or

(c) by the seIvant cn \\ages payable in cash

or kind or both by hired labour under his personal

supervision or under the personal supervision of

any of his relatives.

Explanation-III For the purposes of this

section, the expression "Mining Operation"

means any operarion . undertaken for the rurpose

of mining any mineral.

11. Manner of payment of dues. Fa) ment of ~very

amount due under this Act shall be made in cash

to the office of the licensing Officer or in such

other manner as may be prescribed.

12. Appeal:- Any person aggrieved-.

(a) by an order of levy made urlder section 6,

(b) 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 the State

Government in such manner and on payment of

such fees as may be prescribed.

13. Protection of Acts done in gGod faith. No suit,

prosecution or other legal proceeding shaH be ins.

tituted against any person for anything which is

in good faith, done or intended to. be done under

this Act or under the rules made thereunder.10

14. Trial of offences. No court inferior to that

of a First Class Magistrate shall try any offence

punishable under this Act.

15., Procedure in certain cases. (I) 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 wilful failure to stop a

motor'vebicle when required to do so by an offIcer,

may state l pon tbe summons to be served on the

accused person tbat-

(a) he may appear by pleader or in person, or

(b) he may, by a ~pecified date prior to the

hearing of the charge' plead quilty to tbe cbarge,

by a registered letter addressed to tbe Court and

remit to tbe court such sum not exceeding five

hundred rupees, as the Court may specify.

(2) Where an accused person pleads quilty and remits tbe sum specified by tbe coourt; no further

proceedings i'n respect of the offence shall be taken

against' him. .

16. Power to make rules. (1) The Government

may, by notificat;on make rules for carrying out

all . or any or tbe purposes of this Act.

(2) In particular and without prejudice to the

generality of the foregoing provision, such rules

may provide for all or any of the following matters,

namely :-

(a) Levy of tax under section 3.


(b) payment of tax and grant.of licence .under

section 4.11

(c) penalty for failure

(d) Recovery of tax,

se~tion 7;

(e) Exlmp.on, Hduction or otter IT;cdification

of tax ur der section 9.

(f) Any other matter relating to the provisions

of this Act or faTecarrying out all or any

of the purposes of this Act.

(3) Every rule made under tllis section shall.

as soon as may be "fter it is made, be laid before

the House of the State Legislature while it is in

session for a total period of seven days which may

be comprised in one' session or in tow successive

sessions, and if, before the fxpiration of the session

in which it is so laid or the session imn-ediately

[ol1owing, the Legislative Assembly of Mizoram

makes any modification in the rule or the Lagislative Asemb!y de~id~~ thit the rules s1all not be

made, the rut; shall thereafter have effect only in

such modified from or be of effect as the case may

be; so, however any, such modifcatioo or anl)-

ulment shall .pe without prejudice to the validity of

anything previously done under that rule.

to pay under section 6

penalty or fine under

17. Power to amend Schedules (I) The Government

may by order amend the Schedules.

(2) A draft of any order proposed to be made under sub-section (I) shall be laid on the table of the

Legislative Assemb!y of the - StatCt alld the order

, shall not be made, unless the Assembly approved

the draft either without any modification or addi-12

tion ot with any modification or addition, and

upon apporval, the order may be made in the

form jD which it has been so approv-:d and such

order, on being so made shall be published in the

Mizoram Gazette. .

(3) Wben a Scbedule is so amended, any reference

to tbe Schrdule in this Act shall be construed as a

reference to ~ucb Schedule as so amended.

18. Powers to remove difficulty. If any difficulty

arises in giving effect to tbe provisions of tbis Act

in consequence of tbe transition to the said provi~

sions from the clJrrespor:ding provisions of tbe Acts

in force immediately before tbe commencement of

this Act or otherwise, the Gov~rnment may after

previous publication by order published in the Mizoram Gazette, make such provisions not inconsistent with the purposes of this Act, as. appear to

them to be necessary or expedient for removing

the difficulty.

19. Repeal and Saving. (1) On and from the

commencement of this Act, the As<;am Motor Ve.

hide Taxation Act, 1936 sha II stand repealed.

(2) Notwithstanding such repeal, any action taken

or purported to be taken under the Act so repealt d

shall be taken into account as action taken or purported to be taken under this Aet. .IS


(See sud-section (2) of Section 3}



-SI,No. Annual Road


I.A. (i)



II.A. (i)





Class of Motor Vehicles


Scooter and Motor Cycle

nbt exceeding 90 Kgs, in

weight (e.g. moped etc.)

Scooters and motor Cycles

exceeding 90 K weight

(e.g. Bajaj, Vespa, RX-I00,

Enfield Bullet 350) Rs. 150.00

Rs. 80.00

Tricycles and Auto Rickshaw Rs. 250.00

Additional Tax for Trailer

or side car. Rs. 50.00


Light Motor Vehicles of 14HP

or less (e.g. Maruti Car etc.)

Light Motor Vehicles of

exceeding 14 HP (M&M) &

Jeep etc.

Additional Tax for trailer

drawn by vehicles;- .

Light Trailer


Medium Trailer

Reavy Trailer

Rs. 100.00

Rs. 150.00

Rs. 300.00

Rs 500.CO

Rs 600.0014








Vehicles used for transport

of goods only;

Authorised to carry I (one)

Metric Tonne (= 1000 Kgs)


for every additional t

half metric tonne

(=1500 Kgs) or part

thereof of a uthorised load. Rs. 20500




1. Nissan 1 Tonner

2. Swaraj m1jda I'ruck,

Mitsubishi (pay load 3.5

M T) =3500 Kgs)

3. TELCO Truck (HMV)

10 M.T. ('? 10000 Kgs)

Rs. 840.('0

Rs. I865.CO

pay load

Rs. 4530.00


(i) Not exceeding 2 M.T. (= :0[0

Kgs in weight) Rs. 125.(0

OJ) Exceeding 2 MT, (=2COO.Kgs)

but not excefding 3t M.T. Rs. 250.00

(iii) Exceeding 3t MT. (:=.3500Kgs)

in weight. ;: Rs. 700.00

Mechanical Crane mounted in

a motor vehide .

Light not exceeding 3 M.T. in

weight (=3COOKgs) Rs. ISO.CO



(ii) Medium exceeding 3 M.T.

(=3000 Kgs) but not exceeding

5 M.T. (=5(;00 Kgs) in weight Rs. 250.00

(Hi) Heavy exceeding 5 M.T.

(= 500.00 Kgs)

Vehicles playing for hire of

regard for the conveyance of

passengers and light personal

l..lggage of passenger A. Auto

Rickshaw,Motor Cabs and Taxis:-

" "

(i) Taxi Cabs and Auto Rickshaw

permitted to carry 3 passengers

excluding driver (e.g. M. Car,

Taxi, etc ) Rs 500.00

(ii) Taxi Cabs permitted to carry

not more than 5 passengers

excluding driver (e.g. Ambassador Taxi etc) Rs 700.00

(Hi) Tourist Taxi: Motor Cabs permitted to (maximum) carry five

passeogers excluding driver. Rs 2000.00

(iv) Tourist Vehicle (Omni Bus) for

every seat authorised.' Rs. 300.00

Rs. 500.00

VI." A.




Town Buses for every seat


(ii) Bazar Bus for every seat

autborised. ""

{Hi) Night Bus for ev~ry .seat


Rs. 100.00

Rs 100.00

Rs. 150.0016




Authorised to carry 1 (one)

MT. or less

For every additional M.T.

or part thereof. Rs. 205.00

Rs. 840.00










Light Trailer

Medium Trailer

Heavy Trailer

Rs. 125.00

Rs. 250.CO

Rs. 500.00



(i) Wei!!bt not exceeding 3 M,T.

(=3000 Kg~) Rs. 150.00

Exceeding 3 M. T, (= 3000 Kgs)

but not exceeding 5 M. T,

(.5000 Kg~) Rs.250.00

Exceeding 5 M. T. (= 5000 Kgs) Rs.500.00



Upto 22600 Kgsof GVW Rs.12000.00




(i) Not exceeding 2 M.T. (2000)

Kgs in weight Rs. 125.00

(ii) Exceeding 2. M.T. (200) Kgs

but not exceeding 3.5. M,T.

(3500 Kgs) in weight. Rs. 250.00

(Hi) Exceeding 3 M.T. in weight. Rs. 700.CO(ii)





Exceeding226COKgs of GV\Vbut

not ex:eeding 36600 Kgs of GV\V

Rs. 2.:0(0.00

Exceeding 36600 Kgs. of GVW

but not exceeding 50000 Kgs

of GVW Rs.30000.00

Exceeding 50000 Kgs of GVW Rs. 500.00

of -}11. T.



(i) For motor Cabs upto 6 seats Rs.300 per

qua rter

For Maxi Cabs of 7-13 seats Rs.30CO per



(iii) For Omni Bus 14-35 seats Rs. 12000 p~r