TMVT Act 4

धारा 4 · Imposition of tax

(1)

As from the date of enforcement of this Act, a tax at the rate specified in the Schedule shall be imposed on all motor vehicles used or kept for use in Tripura.Explanation. - For the purpose of this Act -

(i)

a person who keeps a motor vehicle of which the certificate of registration is current shall be deemed to keep such vehicle for use; and

(ii)

"use" includes letting on hire otherwise than on a hire purchase agreement.

(2)

The tax imposed under sub-section (1) shall be payable for the year and in advance by the person by whom a motor vehicle is used or kept for use:Provided that a Taxing Officer may allow payment of the tax for one or more quarterly periods at the rate, for each such quarterly period, of one quarter of the tax payable for the year:Provided further that in the case of a motor vehicle temporarily registered under S. 25 of the Motor Vehicles Act, 1939 (4 of 1939) only one-twelfth of the tax payable for the year shall be payable in respect of such vehicle as so registered:Provided also that in the case of a motor vehicle registered outside Tripura, whether temporarily under S. 25 of the Motor Vehicles Act, 1939 (4 of 1939) or otherwise, which is used or kept for use in Tripura temporarily, the tax shall be payable for every week or part thereof, for which the motor vehicle is so used or kept for use in Tripura, at the rate of one-fifty second part of the tax payable for the year, per week.

(3)

If a Taxing Officer is satisfied that the certificate of registration and the token delivered under S 10 on payment of the tax for the year in respect of a motor vehicle has been surrendered or that a motor vehicle has not been used or kept for use for any complete calendar month in the year, he shall, on application made under S. 6, refund or remit in respect the said vehicle one-twelfth of the tax payable for every complete calendar month for which the said vehicle has not been used or kept for use:Provided that where a motor vehicle, other than a motor vehicle for the transport of goods or plying for hire for the carriage of passengers has not been used for any period in Tripura by reason of its being removed and kept outside Tripura during such period, the Taxing Officer shall not refund or remit in respect of the said vehicle any portion of the tax for the quarterly period during which the said vehicle is so removed.

(4)

If any person fails to deliver a declaration or additional declaration in accordance with the provisions of S. 7, the Taxing Officer may, after making such inquiry as he thinks fit and after giving an opportunity to such person to be heard, require him to pay any tax or additional tax which the Taxing Officer may find such person liable to pay under the provisions of this Act and road also impose on him a penalty which may extend to half the amount of the tax to which he is found liable.

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