TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 1

INDEX
Page
Contents Section
No.
Short title, extent and commencement 1 3
Definitions 2 3-4
Levy of tax 3 5
Levy of green tax 3.A 5
Levy of Road Safety tax 3.B 5
Payment of tax 4. 5-6
Issue of license 5. 7
Issue of temporary license 6. 7
Liability to payment of tax by persons succeeding to the 7. 8
ownership, possession or control of motor vehicles
Period with which tax is to be paid 8. 8
Application for fitness certificate not to be entertained 8.A 8
Application for duplicate certificate of registration not to be 8.B 8
entertained
Omitted by Tamil Nadu Act XLV of 1974 9. 9
Establishment of Rural Road Development Fund 10 9
Levy of surcharge on tax on stage carriages 10.A 9
Levy of additional surcharge on tax on stage carriages used or kept 10.B 9
for use by fleet operators
Payment of additional tax 11 10
Rounding off of tax, fee, penalty, fine etc 12 10
Refund of tax 13 10
Carriage of licence on vehicle and duty to stop it on demand by 14. 10
officer
Penalty for failure to pay tax 15 11
Recovery of tax which escaped assessment 15.A 11
Recovery of tax or penalty as an arrear of land revenue 16 11
Special powers of Licensing Officer under Revenue Recovery Act 16.A 12
Utilisation of the proceeds of the tax 17 12
Permit to be ineffective if tax not paid 18 12
Seizure and detention of motor vehicles pending production of 18.A 12
proof of payment of tax.
Offences by companies 19 13
Exemptions 20 14
Remission 20.A 14
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 2
Appeal 20.B 14
Revision 20.C 14
Saving as to vehicles used for agricultural purposes 21 15
Protection of action taken in good faith 22 15
Procedure in certain cases 23. 15
Power to make rules 24. 15
Publication of rules and notifications and placing them before the 25. 16
Legislature
Repeal 26. 16-17
First Schedule 18-24
Second Schedule 25
Third Schedule 26
Fourth Schedule 27
Fifth Schedule 27
Sixth Schedule 28
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 3

TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974

(TAMIL NADU ACT 13 of 1974).

Received the assent of the President on the 30th March 1974, first published in the
Tamil Nadu Government Gazatte Extraordinary on the 30th March 1974 – (Panguni 17,
Priramathisa (2005- Tiruvalluvar Aandu).

An Act to consolidate and amend the law relating to the levy of tax on Motor Vehicles
in the State of Tamil Nadu.

Be it enacted by the Legislature of the State of Tamil Nadu in the twenty-fifth Year of
the Republic of India as follows:-

1. 1) This Act may be called the TAMIL NADU MOTOR Short title, extent
VEHICLES TAXATION ACT, 1974. and commencement
2) It extends to the whole of the State of Tamil Nadu.
3) It shall come into force on such date as the Government may, by
notification, appoint.

2. In this Act, unless the context otherwise requires-- Definitions

1
(1) “fleet operator” means an operator holding on or after the 1st
April 1978, not less than two hundred and fifty stage carriage permits in
respect of services other than

(1) Express Service or

(2) Service exclusively within Madras Metropolitan
Area.
2
(1-A) “Floor area” means total floor area inside the body of the
vehicle (measuring length into breath) less ten percent standard
calculation of the total area;

Provided that the fraction of a square meter beyond the first

decimal point of the net floor area arrived at after standard deduction
shall be rounded off the next higher decimal point;

(1-B) “Government” means the State Government

1
(1) This clause was inserted by section 2 of the Tamil Nadu Motor Vehicles Taxation
(Amendment) Act, 1979 (Tamil Nadu Act 15 of 1979) which came into force on the 1st April 1978.
2
1(A) This clause was inserted by section 2 of the Tamil Nadu Motor Vehicles Taxation
(Amendment) Act 2009 (Tamil Nadu Act 31/2009) come in to force on the 1st October 2009.
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 4
Definitions
(2) “Laden weight” in relation to a motor vehicle in case a permit
is issued to the vehicle under the Motor Vehicles Act, the maximum
laden weight specified in such permit, if no such registration certificate
of the vehicle, and if such weight is not specified in such certificate, the
maximum laden weight of the vehicle determined in such manner as the
licensing officer may deem it;

“Laden weight” in relation to a trailer means, in case a permit

is issued to the vehicle to which the trailer is attached under the Motor
Vehicles Act, the maximum laden weight specified in such permit in
respect of the trailer and, if no such permit is issued, the maximum laden
weight specified in respect of the trailer in the registration certificate of
the vehicles to which the trailer is attached, and if such weight is not
specified in such certificate, the maximum laden weight of the trailer
determined in such manner as the licensing officer may deem fit;

(3) “Licensing Officer” means an officer appointed by the

Government to exercise the powers and perform the functions of a
licensing officer under this Act;
3
(3A) “Life time tax” means the tax leviable in one lumpsum in
advance for the life time of a motor vehicle.

(4) “Madras Metropolitan Area” means the City of Madras and

such contiguous area of such city as the Government may, from time to
time, specify by notification.

(5) “Motor Vehicle Act” means the motor Vehicles Act, 1939
(Central Act IV of 1939)

(6) “Public road” means any street, road square, court, alley,
passengers of riding path over which the public have a right of way,
whether a thoroughfare or not, and includes the roadways over any public
bridge or cause way.

(7) “registered owner” means the person in whose name a motor

vehicle is registered or deemed to be registered under the motor vehicle
Act;

(8) “tax” means the tax leviable under this Act;

(9) “Year” means the financial year; “half-year” means the first
six months or the second six months of such year and “quarter” means the
first three months or the second three months of such half-year;

(10)Words and expressions used but not defined in this Act shall
have the meanings assigned to them in the Motor Vehicle Act.

3
Inserted by Act No.25 of 1989 w.e.f 01.01.1989
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 5
3. (1) Subject to the provisions of sub-section (2), tax shall be Levy of Tax
levied on every motor vehicle used or kept for use in the state of Tami
Nadu at the rate specified for such vehicle in the First schedule or in the
Second schedule or in the Third schedule or in the Fifth schedule as the
case may be.
(2) The Government may, by notification, from time to time
increase the rate of tax specified in the Schedule(s).

Provided that such increase, but notification, under this

sub-section shall not, in the aggregate, exceed fifty percent of the rate
specified in the First schedule or in the Second schedule or in the Third
schedule or in the Fifth schedule as the case may be.

(3) All references made in this Act to the Schedules shall be

considered as relating to the Schedule(s) as for the time being amended in
exercise of the powers conferred by this Section.

3-A.(1) There shall be levied and collected an additional tax called Levy of green tax
“green tax”, in addition to the tax levied under Section 3, on the motor
vehicles suitable for use on road, as specified in the Fourth Schedule for
the purpose of implementation of various measures to control air
pollution. (Act 13 of 2003
(2) The additional tax levied under sub-section (1) shall be w.e.f. 01.08.2003 in
paid in such manner as may be prescribed. G.O.Ms.No.461
(3) Subject to the provisions of sub-section (2), the provisions Home(Tr-I)Dept,
of the Act and the rules made there under excluding those relating to dated:08.06.2005)
refund of tax shall, so far as may be, apply in relation to the levy and
collection of the additional tax payable under sub-section (1), as the apply
in relation to he levy and collection of motor vehicles tax under this Act.

3-B. (1) There shall be levied and collected an additional tax called Levy of Road Safety
“road safety tax”, at the time of registration of motor vehicles, at the rates tax
specified in the Sixth Schedule for the purpose of implementation of
various road safety measures. (Act 9 of 2009
(2) The tax levied under sub-section (1) shall be paid in such w.e.f. 01.08.2009)
manner as may be prescribed.
(3) Subject to the provisions of sub-sections (2), the
provisions of the Act and the rules made thereunder excluding those
relating to refund of tax shall, so for as may be apply in relation to the levy
and collection of the tax payable under the sub-section (1), as they apply in
relation to the levy and collection of motor vehicles tax under this Act.”.

4. (1) The tax levied under this Act shall, subject to the Payment of tax.
provisions of sub-section (1-A), be paid in the manner prescribed by the
registered owner or by any other person having possession or control of
the motor vehicle, at his choice, either quarterly, half-yearly or annually,
on a licence to be taken out by him for that quarter, half-year or year, as
the case may be.
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 6
(1-A) Notwithstanding anything contained in sub-section (1);-

(a) in respect of the motor vehicles specified in Part-I of the second

schedule, and in Part –I of the Third Schedule, at the time of its first
registration, a life time tax shall be paid at the rates specified in Part –I of
Second Schedule or in Part-I of Third Schedule or Part I of Firth
Schedule as the case may be, on a licence to be taken out for the life time
of such vehicles.
(Vide Act No.27 of
(b) In respect of the motor vehicles specified in Part -II of the 1998 w.e.f 01.07.98)
Third Schedule, the tax shall be paid either annually at the rates specified
in the First Schedule or for the life time of such vehicles at the rates
specified in Part II of the Third Schedule as the case may be, on a licence
to be taken out for such vehicles for that year or for the life time, as the
case may be.

“(bb) in respect of motor vehicles specified in Part-II of the Second

Schedule, the tax shall be paid either annually at the rates specified in the (Vide Act No.30 of
First Schedule or for the life time of such vehicles at the rates specified in 2008- w.e.f.
Part-II if the Second Schedule on a licence to be taken out for such 1.06.2008)
vehicles for that year or for the life time, as the case may be;”.

“(bbb) in respect of goods carriages not exceeding 3000 Kgs. in

weight laden specified in Part I of the Fifth Schedule, the tax shall be paid (Vide Act No.25 of
for the life time at the rates specified in the said part I and in respect of 2008 w.e.f
goods carriages not exceeding 3000 Kgs. in weight laden specified in Part 01.06.2008)
II of the said Schedule, the tax shall be paid either annually at the rate
payable or for the life time at the rate specified in the said Part II, as the
case may be;”.

“(c) in respect of motor vehicles specified in clauses 6 and 7 of

the First Schedule, the tax shall be paid annually at the rates specified
therein on a licence to be taken out for that year.

Explanation:- The tax for a half-yearly licence shall not exceed

twice and the tax for an annual licence shall not exceed four times the tax
for a quarterly licence. The Government may, by notification, grant,
subject to such condition as may be specified, a suitable rebate in case of
half-yearly, annual and life-time licences.

(1-B) Notwithstanding anything contained in sub section (1), in

the case of motor vehicles specified in class 5-A of the First Schedule, in (Vide Act No.32 of
respect of which permits are granted under the Motor Vehicles Act, 1988 1997 w.e.f 01.04.97)
(Central Act 59 of 1988) for a period of five years, the tax shall be paid at
the rates specified in the First Schedule for five years at a time, at the
time of issue of such permits:
Provided that in respect of the motor vehicles specified in class
5-A which are already covered by permits, for five years at a time of
issue of such permits.
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 7
(1-C) Notwithstanding anything contained in sub section (1), in
the case of motor vehicles specified in class I of the First Schedule, in
respect of which permits are granted under the Motor Vehicles Act, 1988
(Central Act 59 of 1988) for a period of five years, the tax under this Act
may be paid by the registered owner or by any person having possession
or control of the motor vehicle, at his option, at the rates specified in the
First Schedule for five years at a time, at the time of issue of such permit.

(2) No Motor vehicle shall be 3 used or kept for use in the State of
Tamil Nadu at any time unless a licence has been obtained.

(3) Notwithstanding anything contained in sub-section (1), no

person shall be liable to pay tax during any period on account of any
taxable motor vehicle, if the tax due in respect of such vehicle for the
same period has already been paid by some other person.

(4) Where a life time tax has been paid in respect of a motor
vehicle referred to in the second schedule or in the Third Schedule or in
the Firth Schedule, the registered owner or any other person having
possession or control of such vehicle shall not be required to pay any
additional tax other than the tax levied under sub-section (1) of section 3-
A, either by way of increase or otherwise”.

5. (1) When any person pays the amount of tax due in respect of a Issue of licence
motor vehicle or proves to the satisfaction of the licensing officer that n
tax is payable in respect of such vehicle, the licensing officer shall

(a) grant to such person a licence in such form as may be

prescribed for the period concerned; and

(b) Record that the tax has been paid for a specified period or
that no tax is payable in respect of the vehicle, as the case may be in the
certificate of registration granted or deemed to be granted in respect of
the vehicle under the Motor Vehicle Act or in the case of vehicle not
registered or deemed to be registered under that Act, in a certificate in
such form as may be prescribed.

(2) Every licence granted under sub-section (1) shall be valid

throughout the State of Tamil Nadu.

6. A temporary licence for a period not exceeding seven days or Issue of temporary
thirty days or ninety days, as the case may be, at a time, may be issued in licence
respect of any class of motor vehicles specified in the Fist Schedule on
payment of tax.

(a) in respect of a temporary licence exceeding thirty days, at the

rate of quarterly tax.

(b) in respect of a temporary licence exceeding seven days but not

exceeding thirty days, at the rate of one third of the quarterly tax: and

(c) in respect of a temporary licence not exceeding seven days at

the rate of one-tenth of the quarterly tax.
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 8
7. If the tax leviable in respect of any motor vehicle remains unpaid Liability to payment
by any person liable for the payment thereof and such person, before of tax by persons in
paying the tax, has transferred the ownership of such vehicle or has succeeding to the
ceased to be possession or control of such vehicle, the person to whom ownership
the ownership of the vehicle has been transferred or the person who is in possession or control
possession or control of such vehicle, shall be liable to pay the said tax; of motor vehicles.

Provided that nothing contained in this section shall be deemed to

affect the liability to pay the said tax of the person who has transferred
the ownership or has ceased to be in possession or control of such
vehicle.

8. The tax due under this Act shall be paid within such period, not Period within which
being less than is seven days or more than forty five days from the tax to be paid
commencement of the quarter, half-year, as may be prescribed and
different periods may be prescribed for different classes of motor
vehicles.

Provided that in the case of transport vehicles in respect of which

temporary permits are granted under the Motor Vehicles Act other than
stage carriages in

Respect of which temporary permits are granted for any period exceeding forty-five
days the tax due under this Act shall be paid on the date of commencement of the validity of
the temporary permit.

8-A. Notwithstanding anything contained in section 8 or in the Application

Motor Vehicles Act, no application for the grant or renewal of fitness for fitness
certificate in respect of transport vehicle under the said Motor Vehicles certificates not
Act shall be entertained unless the tax due under this Act in respect of to be
such vehicle has been paid. entertained.

Provided that nothing contained in this section shall apply to a

new transport vehicle produced for registration.

8-B. Notwithstanding anything contained in section 8 or in the Application

Motor Vehicles Act, no application for the issue of a duplicate certificate for duplicate
of registration in respect of a motor vehicle other than a transport vehicle certificate of
under the Motor Vehicles Act shall be entertained unless the tax, as on registration
the date of such application, due under this Act in respect of that vehicle not to be
has been paid and the proof for such payment of the tax is produced. entertained

Provided that in cases where an application for the issue of

duplicate certificate of registration is made without the proof for having
paid the tax due under this Act in respect of the vehicle for the whole
period commencing from the date of registration of the vehicle and
ending with the date of such application or for any part of the said period,
such application may be considered by the registering authority subject to
the provisions of sections 15-A and on payment of the tax due under this
Act in respect of the vehicle for the period for which the proof for
payment of such tax has not been produced together with the penalty
referred to in section 15.
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 9
9. (Omitted by Tamil Nadu Act XLV of 1974)

10. (1) There shall be constituted for the State of Tamil Nadu a fund Establishment
called the Development Tami Nadu Rural Road to Fund which such of Rural Road
percentage of tax not exceeding ten percent, as may from time to time, be Development
fixed by the Government shall be credited. Fund

(2) The Fund constituted under sub-section (1) shall not be expended
expect upon the development and maintenance of public roads in the
rural areas.

Explanation: For the purpose of this sub-section “rural area” means any
area not included in ---
(i) the city of Madras or of Madurai;
(ii) any municipality governed by the Tamil Nadu District
Municipalities Act, 1920 (Tamil Nadu Act V of 1920) : or
(iii) any township constituted under any law for the time being in
force.

10-A (1) The Government may, by notification from time to time, Levy of
levy whether prospectively or retrospectively on the tax mentioned in surcharge or
section 3 of a surcharge on all or any class of stage carriages at such rate tax on stage
as may be specified in such notification and different rates may specified carriages.
in respect of different classes of stage carriages.

Provided that the rate of surcharge shall, in no case exceed twenty-

five percent of such tax.

Provided that further that a notification under this sub section may (Vide Act
be issued so as to have retrospective effect from a date earlier than the 1st No.15 of 1993)
April 1992.

(2) The provisions of this Act and the notifications issued

and the rules made there under shall so far as may be, apply in relation to
the levy of surcharge under sub-section (1) as they apply in relation to the
levy of the tax mentioned in section 3.

(10-B) (1) In addition to the surcharge leviable under section 10-A Levy of
the Government may by notification from time to time, levy an additional additional
surcharge on the tax mentioned in section 3, in all or any class of stage surcharge or
carriages used of kept for use by fleet operators, at such rate as may be the tax on
specified in such notification and use different rates, may be specified in stage used or
respect of stage carriages used or kept for use by fleet operators holding kept for by
less than seven hundred stage carriage permits and fleet operators holding fleet operators
seven hundred and more stage carriage permits:

Provided that the rate of additional surcharge shall in no case

exceed 66 percent of such tax.

(2) A notification under sub-section (1) may also specify the

period, not being less than seven days or more than thirty days from the
date of publication of the said notification, within which the additional
surcharge shall be paid.
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 10
(3) A notification under sub-section (1) may be issued so to
have retrospective effect from a date not earlier than the 1st April 1978.

(4) The provisions of this Act and the notification issued and
the rules made there under shall, so for as may be, apply in relation to the
levy of additional surcharge under sub-section (1) as they apply in
relation to the levy of the tax mentioned in section 3 subject to the
modification that the additional surcharge levied under sub-section (1)
shall be paid in one lump sum.

11. When any motor vehicle which tax has been paid is altered or Payment of
proposed to be used in such a manner as to cause the vehicle to become a additional tax.
vehicle in respect of which a higher rate of tax is payable, the registered
owner or person who is in possession or control of such vehicle shall pay
an additional tax of a sum which is equal to the difference between the
tax already paid and the tax which is payable in consequence of its being
altered or proposed to be used and the licensing officer shall not grant a
fresh licence in respect of such vehicle so altered or proposed to be so
used until such amount of tax has been paid.

12. The amount of tax fee, penalty, fine or any other sum payable Rounding off
and the amount of refund due, under the provisions of this Act shall be of tax, fee,
rounded off to the nearest rupee and, for this purpose, where such amount penalty, fine,
contains a part of a rupee consisting of paise, then, if such part is fifty etc.
paise or more, it shall be increased to one rupee and if such part is less
than fifty paise, it shall be ignored.

13. (1) Where, the tax for any motor vehicle has been paid for any Refund of tax
quarter, half-year, year or life time and the vehicle has not been used don
any public road during the whole of that quarter, half year, year or the life
time or a continuous part thereof not being less than one month, a refund
of the tax at such rates as may, from time to time, be notified by the
Government, shall be payable I on an application made within such
period as may be prescribed and) subject to such conditions as may be
specified in such notification.

(1-A) Where a life time tax for any motor vehicle has been paid
and the registration of the vehicle has been cancelled for any reason
whatsoever, or the vehicle has been removed to any place outside the
state of Tamil Nadu, on account of transfer of ownership or change of
address; a refund of the tax at such rate as may from time to time, by
notified by the Government, shall be payable on an application made
within such conditions as may be specified in such notification.
Provided that in the case of removal of a vehicle to any place
outside the state of Tamil Nadu on account of transfer of ownership or
change of address, the refund of tax shall be considered only after receipt
of proof for having effected such transfer of ownership or change of
address.

(2) Where any tax is paid by mistake or in excess, the tax so

paid or collected shall, on application made within such period, be
refunded to such person in such manner and subject to such conditions as
may be prescribed.
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 11

(3) Where any penalty is paid or collected

(a) by mistake, or
(b) in excess of, or
(c) When such penalty is not due,
the penalty so paid or collected shall be refunded to such
person, in such manner and subject to such conditions as may be
prescribed.

(4) The amount so refundable in respect of a motor vehicle

under this section may, on an application made in this behalf, be adjusted
towards the amount of tax payable for such vehicle, under this Act for
any subsequent period.

14 (1) The licence granted in respect of a motor vehicle Carriage of

under sub-section (1) of section 5 or under section 6 shall be carried in a licence on
conspicuous place upon the vehicle in such it on manner as may be vehicle and
notified by the Government and if such a licence is not so carried upon duty to stop
such vehicle, the registered owner or the person having possession or demand by
control thereof shall be punishable with fine which may extend to fifty officer
rupees.

(2) Any Officer of the Transport Department not below

the rank of a Motor Vehicles Inspector, Grade-II or any police officer in
uniform who is not below the rank of a Sub-Inspector or who, being
below such rank is specially authorised in this behalf by the Regional
Transport Authority or such other officer as may be prescribed, may
require the driver of any motor vehicle on any public road to stop the
vehicle and cause it to remain stationary so long as may reasonably be
necessary for the purpose of satisfying himself that a licence has been
duly obtained in respect of such vehicle.

(3) Any person failing to stop a motor vehicle when

required to do so by any of the officers specified in sub-section (2) or
resisting such officer shall be punishable with fine which may extend to
fifty rupees.

15. If the tax due in respect of any motor vehicle has not been Penalty for
paid within the period prescribed under section 8, the registered owner failure to pay
or the person having possession or control thereof shall- tax

(a) pay, in addition to the tax, a penalty of such sum not

exceeding twice the amount of the 1 (quarterly tax or as the case may be
half of the amount of annual tax payable as may be prescribed and
different sums may prescribed for different classes of motor vehicles
and for different periods, and

(b) also be punishable with fine which may extend to fifty

rupees and the amount of the tax due by him in respect of such vehicle
together with penalty referred to in clause (a) shall also be recovered as
if such tax and penalty were a fine”
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 12
(15-A). Where for any reason the whole any portion of the tax Recovery of tax
which payment would payment have been payable in respect of any which escaped
vehicle under this Act for any period has not been paid, the licensing motor
officer may at any time, within a period of five years, from the expiry of
the period to which the tax relates, and after issuing a notice to the
registered owner or the person having possession or control of the motor
vehicle and making such inquiry as he may consider necessary, direct
such owner or other person to pay the whole or any portion of such tax,
which has not been paid.

Provided that in computing the period of five years for the

purpose of this section, the period, or periods, if any, during which the
collection of such tax has been stayed by an order of any court shall be
excluded)

16. Any tax or penalty due under this Act, may be recovered Recovery of tax
in the same manner as an arrear of land revenue. The motor vehicle in penalty as an
respect of which the tax or penalty is due or its accessories are in the arrear of land
possession or control of the person liable to pay the tax or such penalty. revenue.

16–A. The Licensing Officer shall have the powers of the Special powers
Collector under the Tamil Nadu Revenue Recovery Act, 1864 (Tamil of licensing
Nadu Act II of 1864) for the purpose of recovery of any amount due Officer under
under this Act”. (Act No. 29/2008) Revenue
Recovery Act
17. After deducting Utilisation of
the proceeds of
(i) the amount credited to the Tamil Nadu Rural Road the tax.
Development Fund under sub-section (1) of section 10
(ii) the expenses of collecting the tax under
this Act, and
(iii) the costs incurred by the Government in exercising their
administrative functions in regard to the control of Motor
Vehicle in this state.
the balance shall be apportioned between the Government and local
authorities and such apportionment shall be in accordance with such
rules as may be made in this behalf.

18. Notwithstanding anything contained in the Motor Vehicles Act, if Permit to be

the tax due in respect of a transport vehicle is not paid within the ineffective if
prescribed period, the validity of the permit shall become ineffective tax not paid.
from the date of expiry of the said period until such time the tax is
actually paid.

18-A) Any officer of the Transport Department not below the rank of Seizure and
a Motor Vehicles Inspector, Grade-II, or any police officer in uniform detention of
not below the rank of a Sub-Inspector may, if he has reason to believe motor vehicles
that any motor vehicle is used or kept for use in the State without of pending
paying the tax due in respect of that vehicle under this Act, seize and production of
detain that vehicle and make arrangements for the temporary safe proof of
custody of that vehicle pending production of proof of payment of the payment of tax.
tax due in respect of that vehicle under this Act.
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 13
Provided that if the proof of payment of the tax due in respect
of the motor vehicle seized and detained under this section is not
produced within ninety days from the date of seizure and detention of
the motor vehicle, any officer of the Transport Department authorized
by the Government in this behalf shall sell the motor vehicle in auction
in such manner as may be prescribed and apply the sale proceeds
towards recovery of tax, penalty or costs incurred, if any, in the sale of
such motor vehicle. The reminder shall be refunded to the registered
owner or the person having possession or control of the motor vehicle at
the time of seizure.

Provided further that, if at any time before auction of the motor

vehicle, the tax, penalty or cost incurred, if any, in arranging the auction
of the motor vehicle, is paid, then the authorized officer may, after
satisfying that all the dues as aforesaid have been fully paid, cancel the
auction and return the motor vehicle to the registered owner or the
person having possession or control of the vehicle at the time of seizure.

19 (1) Where an offence against any of the provisions of this Act or Offences by
any there under has been committed by a company every person, who, at Companies
the time the offence was committed, was in-charge of, and was
responsible to, the company for the conduct of the business of the
company as well as the company, shall be deemed to be guilty of the
offence and shall be liable to be proceeded against and punished
accordingly.

Provided that nothing contained in this sub-section shall render any

such person liable to any punishment proves that the offence was
committed without his knowledge or that he exercised all due diligence
to prevent the commission of such offence.

(2) Notwithstanding anything contained sub-section (1), where an

offence punish able under this act has been committed b y a company
and it is proved that the offence has been committed with the consent of
connivance of, or is attributable to any neglect on the part of any
director, manager, secretary or other officer of the company, such
director, manager, secretary or other officer shall also be deemed to be
guilty of that offence and shall be liable to be proceeded against and
punished accordingly.

Explanation:- For the purpose of this section,

(a) “Company” means anybody corporate and includes a

firm, society or other association of individuals
and
(b) “Director” in relation to
(i) a firm means a partner in the firm.

(ii) a society or other association of individual means

the person who is entrusted under the rules of the
society or other association with the management of the
affairs of the society or other association, as the case
may be,
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 14
20. The Government may, by notification and subject to such Exemptions
conditions, if any, as the Government, may, specify in such notification,
(1) make an exemption, reduction in rate or other modification in
regard to the tax payable.
(a) by any person or class of persons, or
(b) in respect of any motor vehicle or class of motor vehicles or
motor vehicles running in any particular area; and
(2) cancel or vary such exemption, reduction or other modification.
A notification with respect to matters specified in clause (1)
may be issued so as to have retrospective effect from a date not earlier
than the 1st April 1974.

20-A The Government may, in such circumstances and subject to such Remissions
conditions as may be prescribed, by notification,

(1) remit, whether prospectively or retrospectively the whole or

any part of tax or penalty or both payable under this Act, or the rules
made there under

(a) by any person or class of persons, or

(b) in respect of any motor vehicle or class of motor
vehicles or motor vehicles running in any particular
area; and

(2) cancel of vary such notification.

20-B Any person who is aggrieved by an order of the licensing Appeal

officer made under this Act may appeal to such authority within such
time and in such manner as may be prescribed.
“Provided that, no appeal against the direction of the (Vide Act No.34
licensing officer under section 15-A shall be entertained unless it is of 2009 w.e.f
accompanied by satisfactory proof of the payment of fifty per cent of the 01.10.09)
tax as so directed to be paid by the licensing officer.”

20.C. (1) The State Transport Commissioner may either on his own Revision
motion or an application made by any aggrieved person, call for and
examine the record of any authority subordinate to him in respect of any
proceeding under this Act not being a proceeding in respect of which an
appeal is provided for by this Act, for this purpose of satisfying himself
as to the regularity of such proceeding or the correctness, legality or
propriety of any decision or order passed thereon and if, in any case it
appears to State Transport Commissioner that any such proceeding,
decision or order should be modified, annulled, reversed or remitted for
reconsideration, he may pass orders accordingly.

Provided that the State Transport Commissioner shall not pass any
order prejudicial to any party unless he has been given a reasonable
opportunity of being heard.

(2) An application under sub-section (1) shall be made in such

manner, as may be prescribed, within thirty days from the date of receipt
of the order to which the application relates to.
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 15

21. Nothing in this Act shall apply to a Motor Vehicles used solely Saving to
for the purpose of agriculture. vehicles used
for agricultural
Explanation – I. For the purpose of this section, the expression purposes.
“purpose of agriculture” includes transportation, for personal use, of the
agricultural produce to and from, the farm, threshing field, the rice mill
or the storage house and to the market for selling and the expressions
“agriculture” and “agricultural produce” shall have meanings
respectively assigned to them in classes (2) and (1) of the section 2 of the
Tamil Nadu Agricultural Produce Marketing (Regulation)Act, 1987
(Tamil Nadu Act 27 of 1989).

Explanation – II. A motor vehicle used for transporting

agricultural produce of persons other than the owner cultivator shall not,
for the purpose of this section, be deemed to be used solely for the
purposes of agriculture.

22 (1). No suit, prosecution or other legal proceeding shall lie Protection of

good faith against any person for anything which is in done or done or action taken in
intended to be done in pursuance of this Act or any rule made there good faith
under.
(2) No suit or other legal proceeding shall i.e., against the
Government for any damage caused or likely to be caused by anything
which is in good faith done or intended to be done in pursuance of this
Act or any rule made hereunder.

23. (1) A court taking cognisance of the offence punishable- Procedure in

(i) Under sub section (1) of the section 14 or certain cases
(ii) under sub-section (3) of that section, in so far as it
relates to failure to stop a motor vehicle then required to do so by any
officer mentioned therein, or
(iii) under section 15,
may state upon the summons to be served on the accused person
that he-
(a) may appear by advocate and not in person, or
(b) may, by a specified date prior to the bearing of
the charge, plead guilty to the charge by registered letter and remit, to the
court such sum not exceeding fifty rupees and in the case of an offence
punishable under section 15 also, such sum on account of the tax and
penalty due from him, as the court may specify.

(2) where an accused person pleads guilty and remits the sum
specified by the court, no further proceedings in respect of the offence
shall b e taken against him.

24 (1) The Government may make rules for carrying out the Power to make
purposes of this Act. rules.
(2) In particular and without prejudice to the generality of the
foregoing power, such rules may provide for-
(a) the manner in which the tax shall be paid;
(b) the form of licence and certificate to be granted under
section 5;
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 16
(c) the period within which the tax has to be paid;
(cc) the period within which an application for refund shall be made
2 under sub-section (1) or sub-section (1A) or sub-sec(2) of
section 13 and the manner in which and the conditions subject
which such refund shall be made under sub-section (2) of the
said section (13)
(d) the rate of penalty leviable under section 15;
(e) the manner in which and the principle according to which the
proceeds of the tax shall be apportioned between the
Government and the local authorities.
(f) the authority to which, the time within which and the manner in
which an appeal may be made under section 20-B
(g) the manner in which an application for revision may be made
under sub-section (1) of section 20-C

(3) In making any rule, the Government may provide that a breach
there of shall be punishable with fine which may extend to fifty rupees.

25 (1) (a) All rules made under this Act shall be published in the Publication of
Tamil Nadu Government Gazette and, unless they are expressed to come rules and
into force on a particular day, shall come into force on the day on which notification
they so published; placing them
(b) All notifications issued under this Act shall, unless before the
they are expressed to come into force on a particular day, shall come into legislature.
force on the day on which they are so published;

(2) Every rule made or notification issued under this Act shall,
as soon as possible after it is made or issued, be placed on the table of
the Legislative Assembly and if, before the expiry of the session in
which it is so placed or the next section, the Legislative Assembly agrees
in making any modification in any such rule or notification or the
Legislative Assembly agrees that the rule or notification shall hereafter
have effect only in such modified form or be of no effect, as the case
may be, so however, that shall be without prejudice to the validity of
anything previously done under that rule or notification.

26. (1) The Tamil Nadu Motor Vehicles Taxation Act 1931 (Tamil Repeal
Nadu Act III of 1931) and the Tamil Nadu Motor Vehicles (Taxation of
passenger and goods) Act, 1952 (Tamil Nadu Act, XVI of 1952) (herein
after in this section refer to as the said Act, are hereby repealed)

(2) The Repeal by sub-section (1) of the said Acts shall not
affect

(a) the previous operation of the said Acts or anything duly

done or suffered thereunder; or

(b) any right privilege, obligation or liability acquired,

accrued or incurred under the said Acts; or

(c) any fine, penalty, forfeiture or punishment in incurred

respect of any offence committed against the said Acts;
or
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 17

(d) any investigation, legal proceeding or remedy in

respect of any such right privilege, obligation,
liability, fine, penalty, forfeiture or punishment as
aforesaid and any such investigation, legal proceeding
or remedy may be instituted, continued or enforced,
and any such fine penalty, forfeiture or punishment
may be imposed, as if this Act had not been passed.

(3) Subject to the provisions of sub-section (2), anything done or

any action taken, including any appointment or delegation made,
rectification, order, instruction or direction issued or any rule, regulation,
form framed, certificate, licence or permit granted or registration,
effected under the said Acts shall be deemed to have been done or taken
under this Act and shall continue to have effect accordingly unless and
until superseded by anything done or any action taken under this Act.

(4) Notwithstanding anything contained in sub-section (1), any

application, appeal or other proceeding made or preferred to any officer
or authority under the said Acts and pending at the commencement of
this Act, shall, after such commencement, be transferred to and disposed
of by the officer or authority who would have had jurisdiction to
entertain such application, appeal, or other proceeding under this Act as
if it had been in force on the date on which such application, appeal or
other proceeding was made or preferred.
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 18

THE TAMIL NADU MOTOR VEHICLES TAXATION ACT, 1974

FIRST SCHEDULE
(SEE SECTIONS 3 AND 6)
(G.O.Ms.No.1184, Home(Tr-I), 30th Nov. 2001)
Classes of Vehicles Quarterly Tax
(1) (2)
1. Goods Carriages Rs.
(a) Goods Carriages not exceeding 3000Kgs in weight laden 600

(b) Goods Carriages exceeding 3000Kgs but not exceeding 950

5500Kgs in weight laden

(c) Goods Carriages exceeding 5500Kgs but not exceeding 1500

9000Kgs in weight laden

(d) Goods Carriages exceeding 9000Kgs but not exceeding 1900

12000Kgs in weight laden

(e) Goods Carriages exceeding 12000Kgs but not exceeding 2100

13000Kgs in weight laden

(f) Goods Carriages exceeding 13000Kgs but not exceeding 2500

15000Kgs in weight laden

(ff) Goods Carriages exceeding 15000Kgs in weight laden 2500

(Plus Rs.75 for every
(G.O.Ms.No.285, Home (Tr-I)Department, dated:28.03.2003) 250 Kgs and part
thereof in excess of
15000Kgs in weight
laden)
Multi-axle Vehicle (Goods Carriages) exceeding 15000Kgs in 2300
weight laden
(Plus Rs.50 for every
(G.O.Ms.No.286, Home (Tr-I)Department, dated:28.03.2003) 250 Kgs and part
(G.O.Ms.No.585, Home (Tr-I)Department, dated:01.04.2003) thereof in excess of
15000Kgs in weight
laden)
(h) Trailers used for carrying goods other than those falling
under classes 4,7,8 and 9
(i) For each trailer not exceeding 3000Kgs in weight laden 340
(ii) For each trailer exceeding 3000Kgs but not exceeding 400
5500Kgs in weight laden

(iii) For each trailer exceeding 5500Kgs but not exceeding 700
900Kgs in weight laden
(iv) For each trailer exceeding 9000Kgs but not exceeding 810
12000Kgs in weight laden
(v) For each trailer exceeding 12000Kgs but not exceeding 1010
13000Kgs in weight laden
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 19
(vi) For each trailer exceeding 13000Kgs but not exceeding 1220
15000Kgs in weight laden
(vii) For each trailer exceeding 15000Kgs in weight laden 1220
(Plus Rs.50 for every
250Kgs and part
thereof in excess of
15000Kgs in weight
laden)
2) Motor Vehicles plying for hire and used for the transport
of passengers and in respect of which permits have been
issued under the Motor Vehicles Act.
I. Vehicles permitted to carry in all
a. Not more than three persons including the driver 40

b. Omitted.
(Act 32 of 1997 w.e.f
c. Omitted. 01.04.1997)

d. More than six persons but not more than 275

thirteen persons including the driver in respect (G.O.Ms.No.1169
of which tourist maxi-cab permit has been Dt.30.12.2005
issued for every person other than the driver. w.e.f. 01.01.2006)

II. Vehicles permitted to ply solely as contract carriages

and to carry more than five persons (other than the driver)
For every persons (other than the driver) which the vehicle is (Act 33 of 2009 w.e.f
permitted to carry whether the contract carriage is classed as 01.10.2009)
“Tourist Vehicle” or not

(a) not more than thirty six persons (other than driver) for
every square meter of floor area of the vehicle Rs.4900

(b) more than thirty six persons (other than driver) for every
person(other than the driver) Rs.3000

III. Vehicles permitted to ply as stage carriages and to (G.O.Ms.No.282,

carry more than six persons (other than the driver and the Home(Transport-I),
conductor) Dept., Dt.28.03.2003
a. Plying exclusively within the Madras Metropolitan Area w.e.f 01.04.2003)
For every passenger (other than the driver and the conductor) 80
which the vehicle is permitted to carry

b. Plying exclusively within the limits of the city of or within Madurai or of the
the limits of one or more contiguous municipalities or on city of Coimbatore
other town service routes:-

For every passenger (other than the driver and the conductor) 325
which the vehicle is permitted to carry
(Plus surcharge at
25% of the basic tax
w.e.f 01.4.92)
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 20
c. Plying in routes or areas other than those falling under items 400
(a) and (b)

(i) For every passenger (other than the driver and the + 25% surcharge
conductor) which the vehicle is permitted to carry if the service
classed as “Express Service”

(ii) For every passenger (other than the driver and the
conductor) which the vehicle is permitted to carry in the case of -do-
services other than “Express Service”

In the First Schedule to the Tamil Nadu Motor Vehicles Taxation Act, 1974, in
class 2, in paragraph-III, for the expression “The tax payable in respect of a
reserve stage carriage or a spare bus shall be the maximum rate payable per
passenger for any regular stage carriage of the permit holder”, the following shall
be substituted namely. (Vide Act 31 of 1997)

(1) During the period commencing on the 1st day of April 1974 and ending with the 31st
day of March 1990, the tax payable in respect of a reserve stage carriage or a spare bus
shall be three-fourths of the maximum rate payable per passenger for any regular State
carriage of the permit holder.
(2) During the period commencing on the 1st day of April 1990 and ending with the 9th
day of January 1992, the tax payable in respect of a reserve stage carriage or a spare
bus shall be maximum rate payable per passenger for any regular stage carriage of the
permit holder.
(3) During the period commencing on the 10th day of January 1992 and ending with the
31st day of March 1994, the tax payable in respect of a reserve stage carriage or a spare
bus shall be maximum rate payable per passenger for any regular stage carriage of the
permit holder.
(4) With effect on and form the 1st day of April 1994, the tax payable in respect of a
reserve stage carriage or a spare bus shall be the maximum rate payable per passenger
for any regular stage carriage of the permit holder”.

Reduction in rate of tax payable by operators of mini busses plying in

unreserved rural areas o all districts: In exercise of the powers conferred by
Clause (1) of Section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974
(Tamil Nadu Act 13 of 1974) and in supersession of Notification No.
II(2)/HO/313(d)/2002, dated the 28th March 2002, the Governor of Tamil Nadu hereby
makes reduction in the rate of tax payable by the operators of the mini buses
plying in the unreserved rural areas of all the districts except the Chennai
Metropolitan Development Area, from Rs.400(Rupees Four hundred only ) per seat
per quarter to Rs.160/- (Rupees one hundred and sixty only) per seat per quarter
and form Rs.400 (Rupees Four hundred only) per set per quarter, to Rs.100
(Rupees one hundred only) per seat per quarter, in respect of the mini buses
plying in Ghat sectors, on and from the 1st October 2004. No. II(2)/HO/863(a)/2004,
dated:29.09.2004.
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 21
3. Motor Vehicles not themselves constructed to carry any Reduced to three-
load (other than water, fuel, accumulators and other fourth of the
equipment used for the purpose of propulsion loose tools maximum rate
and loose equipment used for haulage only) payable by
Notification
Rs.
a. Weighing not more than 2500Kgs unladen 110

b. Weighing more than 2500Kgs unladen 160

4. Fire engines, fire tenders and road water sprinkles

a. Not exceeding 1000Kgs in weight laden 30

b. Exceeding 1000Kgs but not exceeding 1500Kgs in weight 40

laden

c. Exceeding 15000Kgs but not exceeding 2000Kgs in weight 50

laden

d. Exceeding 2000Kgs but not exceeding 3000Kgs in weight 60

laden

e. Exceeding 3000Kgs but not exceeding 4000Kgs in weight 70

laden

f. Exceeding 4000Kgs but not exceeding 5500Kgs in weight 80

laden

g. Exceeding 5500Kgs but not exceeding 7500Kgs in weight 100

laden

h. Exceeding 7500Kgs but not exceeding 9000Kgs in weight 120

laden

i. Exceeding 9000Kgs in weight laden 140

j. Additional tax payable in respect of such Vehicles used and

drawing trailers including the fire engines trailers pumps

(i) For each trailer not exceeding 1000Kgs in weight laden 20

(ii) For each trailer exceeding 1000Kgs but not exceeding 30

2000Kgs in weight laden

(iii) For each trailer exceeding 2000Kgs in weight laden 50

Provided that two or more vehicles shall not be chargeable under this class in respect
of the same trailer.
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 22
5. Motor-Cycles (including tri-cycles scooters and cycles Act No.32/1997
with attachment for propelling the same by mechanical
power) not exceeding 600Kgs in weight unladen Annual Tax

Rs.
Ps.
a. Bi-Cycles exceeding 50cc but not exceeding 75cc with or 135 00
without drawing a trailer or side car

b. Bi-Cycles exceeding 75cc but not exceeding 170cc with or 200 00

without drawing a trailer or side car

c. Bi-Cycles exceeding 170cc with or without drawing a trailer or 240 00

side car and tricycles

5-A. Motor Vehicles plying for hire and used for the
transport of passengers and in respect of which permits
have been issued under the Motor Vehicles Act.(Central
Act 59 of 1988 ) to carry in all.
280
a. More than 3 persons but not more than four persons
including the driver. (No.II(2)/HO/892
b. More than four persons but not more than six persons (f-2)/2001, in
including the driver G.O.Ms.No.1184,
Home (Tr-I), 30th
November 2001)

i) in respect of which tourist motor cab permit has been 1300

issued (Rs.6, 500/- for
five years)
ii) in other cases ( Ordinary Motor cab – metered taxi) 800
(Rs.4, 000/- for
five years)
6. Invalid carriages 32 00

6-A. (Omitted) Act 13 of 2003

w.e.f.01.08.2003
in
G.O.Ms.No.461
Home(Tr-I)Dept,
dated:08.06.2005

6-B. Vehicles or trailers fitted with equipments like rigs or 00

generators or compressors irrespective of the laden 3500
weight.
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 23
7. Motor vehicles other than those liable to tax under the foregoing provisions of
this Schedule:-

Imported Indian – made vehicles owned

Vehicles by
Individuals Others
1 2 3
Rs. Rs. Rs.
a. Weighing not more than 700Kgs
1800 600 1200
unladen
b. Weighing more than 700Kgs but
not more than 1500Kgs unladen 2350 800 1600

c. Weighing more than 1500Kgs but

not more than 2000Kgs unladen 2700 1000 2000

d. Weighing more than 2000Kgs but

not more than 3000Kgs unladen 2900 1100 2200

e. Weighing more than 3000Kgs

unladen in respect of which private 3300 1250 2500
transport vehicle permit is not
required under the Motor Vehicles
Act. Act 32/1997 w.e.f. 01.04.1997

8. Motor Vehicles, other than those liable to tax

under the foregoing provisions of this schedule
weighing more than 3000Kgs unladen and
covered by private transport vehicle permit and QUARTERLY
those in respect of which private service vehicle
permit is required under the Motor Vehicles Act,
1988 (Central Act 59 of 1988). -
Rs.
a. in respect of vehicles owned by educational
institutions (Educational institution bus)

i) to transport students and staff of school –

For every person (other than the driver) 50
which the vehicle is permitted to carry
(Act No.9/2007)
ii) to transport students and staff of colleges
– For every person (other than driver) 100
which the vehicle is permitted to carry
b. in other cases - For every person (other than the (Act 13 of 2003
driver) which the vehicle is permitted to carry. w.e.f.01.08.2003 in 150
G.O.Ms.No.461
Home(Tr-I)Dept,
dated:08.06.2005)
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 24
Provided that the educational institution buses and other vehicles granted
temporary permit for the purposes referred to in item (a) (b) or (c) under section 87 (1) of
the Motor Vehicle Act shall pay separate tax excluding the driver seat at the following
rates:-
(i) Educational Institution buses when used for the Rs. 30/- per
transport of the students and staff of the institution seat for
concerned. seven day or
part thereof
(ii) Other Vehicles when used for transport of staff of Rs.90/- per
the institution concerned. (Act 32 of 2010 seat for
w.e.f 01.01.2011) seven days
or part
thereof
(iii) Educational Institution buses and other vehicles Rs.30/- per
used for other purposes other than those specified in seat per day
classes (i) and (ii) above.

9. Additional tax payable in respect of vehicles

referred to in classes 7 and 8 used for drawing
trailers. Rs.
i. for each trail or not exceeding 1 tonne in weight
unladen 20

ii. For each trailer exceeding 1 tonne in weight in

weight unladen 30

Provided that two or more vehicles shall not be chargeable under class 7, class 8 or
class 9 in respect of the same trailer.

SECOND SCHEDULE
[See Section 4 (1-A)]
Act No. 30 of 2008
PART-I
New Motor Cycle
At the time of registration Rate of tax.
8 per cent of the total cost of the vehicle
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 25
PART –II
Old motor cycle.
At the time of assigning new registration
mark under section 47 of the Motor
Vehicles Act, 1988, or Old Motor cycles
plying and registered in this state, and if
it’s age from the month of such
Rate of tax
registration is, -
1. Not more than one year. 7.75 per cent of the cost of vehicle.
2. More than one year but not more 7.50 per cent of the cost of vehicle.
than two years.
3. More than two years but not more 7.25 per cent of the cost of vehicle.
three years.
4. More than three year but not 7.00 per cent of the cost of vehicle.
more four years.
5. More than four years but not 6.75 per cent of the cost of vehicle.
more five years.
6. More than five years but not more 6.50 per cent of the cost of vehicle.
six years.
7. More than six years but not more 6.25 per cent of the cost of vehicle
seven years.
8. More than seven years but not 6.00 per cent of the cost of vehicle
more eight years.
9.More than eight years but not 5.75 per cent of the cost of vehicle
more nine years.
10.More than nine years but not 5.50 per cent of the cost of vehicle
more ten years.
11.More than ten year but not more 5.25 per cent of the cost of vehicle
eleven years.
12.More than eleven years. 5.00 per cent of the cost of vehicle
Explanation: - For the purpose of this Schedule, “Cost of vehicle” means the cost of
vehicle at the time of purchase, in such manner as may be prescribed.

Reduction in rate of life time tax payable in respect of battery operated motor
cycles and non-transport battery operated motor vehicles.- In exercise of the powers
conferred by Clause (1) of Section 20 of the Tamil Nadu Motor Vehicles Taxation
Act, 1974 (Tamil Nadu Act 13 of 1974), The Governor of Tamil Nadu here by
reduces the rate of life time tax payable in respect of battery operated motor cycles
and non-transport battery operated motor vehicles to fifty per cent of the normal rate
of life time tax specified in Parts I and Parts –II of the Second and Third Schedules to
the said Act with effect on and from the 12th September 2008. No. II(2) / HO/ 445/
2008 dated: 01.10.2008

THIRD SCHEDULE
[See Section 4 (1-A)]
(Act No. 17 of 2010, w.e.f 01.06.2010)
Part –1
New motor vehicles
Rate of tax.
(i) Total Cost of the vehicle not
At the time of registration
exceeding rupees ten lakhs - 10 per
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 26
cent.
(ii) Total Cost of the vehicle exceeding
rupees ten lakhs - 15 per cent.

PART –II
Old motor vehicles.
At the time of assigning new registration
mark under section 47 of the Motor Vehicles Rate of tax
Act, 1988, or Old motor vehicles plying and Cost of the vehicle Cost of the vehicle
registered in this State, and if it’s age from not exceeding exceeding rupees
the month of such registration is, - rupees ten lakhs. ten lakhs.
1. Not more than one year. 8.75 per cent of the 13.75 per cent of the
cost of vehicle. cost of vehicle.
2. More than one year but not more 8.50 per cent of the 13.50 per cent of the
than two years. cost of vehicle. cost of vehicle.
3. More than two years but not more 8.25 per cent of the 13.25 per cent of the
three years. cost of vehicle. cost of vehicle.
4. More than three year but not 8.00 per cent of the 13.00 per cent of the
more four years. cost of vehicle. cost of vehicle.
5. More than four years but not 7.75 per cent of the 12.75 per cent of the
more five years. cost of vehicle. cost of vehicle
6. More than five years but not more 7.50 per cent of the 12.50 per cent of the
six years. cost of vehicle. cost of vehicle
7. More than six years but not more 7.25 per cent of the 12.25 per cent of the
seven years. cost of vehicle cost of vehicle
8. More than seven years but not 7.00 per cent of the 12.00 per cent of the
more eight years. cost of vehicle cost of vehicle
9.More than eight years but not 6.75 per cent of the 11.75 per cent of the
more nine years. cost of vehicle cost of vehicle
10.More than nine years but not 6.50 per cent of the 11.50 per cent of the
more ten years. cost of vehicle cost of vehicle
11.More than ten year but not more 6.25 per cent of the 11.25 per cent of the
eleven years. cost of vehicle cost of vehicle
12.More than eleven years. 6.00 per cent of the 11.00 per cent of the
cost of vehicle cost of vehicle
Explanation: - For the purpose of this Schedule, “Cost of vehicle” means the cost of
vehicle at the time of purchase, in such manner as may be prescribed.

Reduction in rate of life time tax payable in respect of battery operated motor cycles
and non-transport battery operated motor vehicles.- In exercise of the powers conferred by
Clause (1) of Section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu
Act 13 of 1974), The Governor of Tamil Nadu here by reduces the rate of life time tax
payable in respect of battery operated motor cycles and non-transport battery operated
motor vehicles to fifty per cent of the normal rate of life time tax specified in Parts I and Parts
–II of the Second and Third Schedules to the said Act with effect on and from the 12th
September 2008. No. II(2) / HO/ 445/ 2008 dated: 01.10.2008

“FOURTH SCHEDULE
(See Section 3-A)
Green Tax
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 27
Tax
Class of Motor vehicles
(2)
(1)
Rs.
1. Motor Vehicles other than a
transport vehicle which has
completed 15 years from the
date of registration:-
i) Motor Cycle -- 500.00
(for Five Years)
(Act No. 13 of 2003 w.e.f
01.08.2003)
ii) Other Motor Vehicles -- 1000.00
(for Five Years)

2. Transport Vehicle which has -- 500.00

completed 7 years from the (Per annum)
date of its registration.

Auto Rickshaw -- 200.00 (In G.O.Ms.461,

(Per annum) Home (Tr-I)Dept,
dated:08.06.2005,
No.II(2)/482(d)/2005,
dated:10.06.2005 w.e.f
10.06.2005)
FIFTH SCHEDULE
[See section 4(1-A) (bbb)]
(Act No. 25 of 2008, w.e.f 01.06.2008)
PART-I
NEW MOTOR VEHICLES (NCP)
Tax
(Rs.)

4(i) At the time of registration. 19,200/-

PART-II
OLD MOTOR VEHICLES
Tax
(Rs.)
4(ii) If the vehicle is already registered and its age from
the month of registration is –

1. Not more than one year. 18,000/-

2. More than one year but not more than 2 years. 16,800/-
3. More than 2 years but not more than 3 years. 15,600/-
4. More than 3 years but not more than 4 years. 14,400/-
5. More than 4 years but not more than 5 years. 13,200/-
6. More than 5 years but not more than 6 years. 12,000/-
7. More than 6 years but not more than 7 years. 10,800/-
8. More than 7 years but not more than 8 years. 9,600/-
9. More than 8 years but not more than 9 years. 8,400/-
10. More than 9 years but not more than 10 years. 7,200/-
11. More than 10 years. 6,000/-
 TAMIL NADU MOTOR VEHICLE TAXATION ACT, 1974 28
SIXTH SCHEDULE
[See section 3-b]
(Act No. 9 of 2009 w.e.f 01.08.2009)
Class of Motor Vehicles Tax.
Rs.
1. Motor Cycles 250/-
2. Light Motor Vehicles. 1,500/-
3. Other Motor Vehicles. 2,000/-