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
person.
(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
rupees.
.(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
sHIShland.
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 tb.at 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
SCHEDULE
(See sud-section (2) of Section 3}
RATE OF TAX ON V'&rIUCLE
"~c>:tf
-SI,No. Annual Road
Tax.
I.A. (i)
B.
C.
II.A. (i)
B.
(i)
(ii)
(iii)
Class of Motor Vehicles
(ii>
Scooter and Motor Cycle
nbt exceeding 90 Kgs, in
weight (e.g. moped etc.)
Scooters and motor Cycles
exceeding 90 K g~.in 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
(ii)
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
t.
Medium Trailer
Reavy Trailer
Rs. 100.00
Rs. 150.00
Rs. 300.00
Rs 500.CO
Rs 600.0014
III.
A.
EG.
IV.
D.
OTHER VEHICLES:-
(i)
Vehicles used for transport
of goods only;
Authorised to carry I (one)
Metric Tonne (= 1000 Kgs)
less.
for every additional t
half metric tonne
(=1500 Kgs) or part
thereof of a uthorised load. Rs. 20500
or
Rs.840.00
(ii)
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
C. TRACTOR
(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
~i)15
v.
(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.
(i)
-
STAGE CARRIAGE
Town Buses for every seat
authorised.
(ii) Bazar Bus for every seat
autborised. ""
{Hi) Night Bus for ev~ry .seat
authorised.
Rs. 100.00
Rs 100.00
Rs. 150.0016
B.
(i)
GOODS CA RRIAGE
Authorised to carry 1 (one)
MT. or less
For every additional M.T.
or part thereof. Rs. 205.00
Rs. 840.00
(ii)
B.
(i)
(ii)
(iii)
VIII.
(iii)
IX.
TRAILER
Light Trailer
Medium Trailer
Heavy Trailer
Rs. 125.00
Rs. 250.CO
Rs. 500.00
MECHANICAL CRANE AMOUNTED
ON VEHICLES
(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
PRIME MOVERS OF ARTICULATED
VEHICLES.
Upto 22600 Kgsof GVW Rs.12000.00
(ii)
(i)
VII. TRACTOR
(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)
(iii)
(iv)
X.
17
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.
COMPOSITE TAX FOR TOURIST TAXIS/
TOURIST BUSES.
(i) For motor Cabs upto 6 seats Rs.300 per
qua rter
For Maxi Cabs of 7-13 seats Rs.30CO per
quarter
(ii)
(iii) For Omni Bus 14-35 seats Rs. 12000 p~r
quarter.
