Provided that the tax from the private service vehicles and educational institution buses of other States entering Haryana temporarily shall be charged @ 30% of the annual tax due payable quarterly as per the rates specified in the above table for the categories of vehicles as mentioned against each of them.

Note:-

(a)    

The above rates of tax shall be applicable with effect from the 1^st April, 2017.

(b)    

 The cost of motor vehicle for computation of tax in case of-

(i)                  

new vehicle, shall be the ex-showroom price.

(ii)                

vehicle manufactured out of India, shall be the purchase price in Indian currency including freight, and taxes and duties levied at the time of its import into the territory of India;

(iii)               

disposal of a vehicle of any State/Central Government or Government Undertaking by way of auction, shall be the auction money (including taxes) of the vehicle;

(iv)              

already registered vehicles, the cost shall be the present ex-showroom price of similar vehicle, rebated at the rate of 7% for each year for which tax was paid to a State Government/UT. In case of payment of tax in quarter-year, the rebate shall be calculated at the rate of 1.75% per quarter-year. The total maximum rebate allowed shall not exceed 56%.

(c)    

In case a vehicle is fabricated or modified after purchase, the cost shall be taken as 150% of the ex-showroom price of the chassis or the actual cost of the vehicle i.e. cost of chassis and cost of fabrication of body whichever is higher for the purpose of the computation of tax.

(d)    

Where the tax due in respect of any motor vehicle has not been paid by the owner or the person having the possession or control thereof, within the specified time, then in addition to payment of the tax due, he shall also be liable to pay penalty @ 0.5% of the tax due for each day of delay.  The actual amount of penalty shall not exceed the amount of tax due.

(e)    

Simple interest @ 1.5% per month on the tax due and penalty shall also be charged for the delayed period as per sub-section (2) of section 10 of the Haryana Motor Vehicles Taxation Act, 2016 (24 of 2016).

(f)     

In case a vehicle registered in the State is found to be used without paying the due tax or for a different purpose than the purpose for which it is granted a permit, penalty of `10,000/- shall be charged in the case of a light motor vehicle and `25,000/- in the case of other motor vehicles.

(g)    

In case a vehicle registered in other State and is found plying in Haryana without paying the due tax or for a different purpose than the purpose for which it is granted a permit, penalty of `20,000/- shall be charged in the case of a light motor vehicle and `50,000/- in the case of other motor vehicles.

(h)    

The total amount of tax shall not exceed the maximum tax mentioned in the Schedule of the Haryana Motor Vehicles Taxation Act, 2016 (24 of 2016).

(i)      

The ‘day’ shall mean a period of 24 hours.  The ‘quarter’ shall mean a period from January to March or April to June or July to September or October to December.  The ‘year’ shall mean a period from January to December or from April to March or from July to June or from October to September, as the case may be.

(j)     

The tax shall be payable as under:-

(i)  in the case of a new vehicle, within 30 days from the date of its purchase;

(ii) in case of transport vehicles already registered in the State of Haryana, paying tax monthly/quarterly/yearly, within 10 days of the commencement of month/quarter/year; and

(iii) in the case of a vehicle transferred in Haryana from other State, within thirty days from the date of keeping the vehicle in Haryana.

(k)    

If the owner of goods carriage, paying tax on monthly/quarterly basis, deposits tax for a year, a rebate of 10% in annual tax shall be given.

(l)      

In the case of a vehicle purchased as a chassis, the tax shall be payable w.e.f. the date the vehicle is fabricated or a period of seventy five days from the date of purchase of chassis, whichever is earlier.

(m)  

 In the case of stage carriages of Haryana Roadways (except private operators of Haryana) the tax at the rate of `2385 per bus per month alongwith 21.5% of the total Haryana traffic receipt from sale of tickets only payable quarterly will be charged.

(n)    

(i)            “Ordinary Bus” means bus designed for basic minimum comfort level*.

(ii)           “Ordinary A.C. Bus” means Ordinary Bus which is air conditioned.

(iii)          “Semi Deluxe Bus” means a bus designed for a slightly higher comfort level with provision for        ergonomically designed seats^*.

(iv)          “Deluxe Bus” means a bus designed for a high comfort level and individual seats and adjustable   seat backs, improved ventilation and pleasing interiors^*.

(v)           “Deluxe/Semi Deluxe A.C. Bus” means Deluxe/Semi Deluxe bus which is air conditioned.

(vi)          “Deluxe Bus (A.C.)” means a Deluxe Bus which is air conditioned^*.

(vii)         “Luxury A.C. Bus” means bus having more comfort level than Deluxe Bus (A.C.) like Volvo,          Mercedez etc.