Section 3   [ View Judgements ]

Incidence of Tax


(1) Subject to the provisions of this Act and rules made thereunder, there shall be levied and collected a tax on the purchase value of a motor vehicle, an entry of which is effected into a local area for use or sale therein and which is liable for registration [1] [or for which an assignment of a new registration mark is required to be obtained] in the State under the Motor Vehicles Act, 1939, at such rate or rates as may be fixed by the State Government by notification in the Official Gazeette by not exceeding the rates prescribed for motor vehicles in the Schedules appended to the Bombay Sales Tax [2] ["ten and half paise in the rupee to be the rate of tax leviable under the said section 3."]



Provided that, no tax shall be levied and collected in respect of a motor vehicle which was registered in any Union Territory or any other State under the Motor Vehicles Act, 1939 for a period of [3] [thirty months or more] before the date on which it is registered [4] [or assigned a new registration mark] in the State under that Act.



[5] [(2) The tax shall be payable and paid by an importer within 15 days from the entry of motor vehicle into the local area or before an application is made for registration of the vehicle [6] [or for obtaining an assignment of a new registration mark therefore] under the Motor Vehicles Act, 1988, whichever is earlier, in the manner laid down under section 10 of this Act.]



[7] [Provided that in case of a motor vehicle liable for obtaining a new registration mark, an entry of which has been effected into a local area before the date of publication of the Maharashtra Tax on Entry of Motor Vehicles into Local Areas (Amendment) Act, 1997, in the Official Gazette, the importer shall pay, of not already paid, the tax within a period of 15 days from the said date.]



(3) The tax shall be in addition to the tax levied and collected as octroi by a Municipal Corporation, Municipal Council, Zilla Parishad, Panchayat Samiti or Village Panchayat or any other local authority, as the case may be, within its local areas.



Note:- Subject to the provisions of this Act and the rules made thereunder, there shall be levied and collected a tax on the purchase value of a Motor Vehicle, an entry of which is effected into a Local Area/or use or sale therein and which is liable for registration in the State under the Motor Vehicle Act, 1939. At such rate or rates as may be fixed by the State Government by Notification in the Official Gazette by not exceeding the rates prescribed in the schedule appended to the Bombay Sales Tax Act, or fifteen paise in the rupee whichever is less. *Refer Trade Circular No. 17T of 1995 dated 18-9-1995.



SECTION 40:- Subject to the provisions of section 47, a Motor Vehicle registered in accordance with this chapter in any State shall not require to be registered elsewhere in India and a certificate of registration issued or in force under this Act in respect of such vehicle shall be effective throughout India.



SECTION 47:- Assignment of new registration mark on removal to another State:- (1) When a Motor Vehicle is registered in one State has been kept in another State. For a period exceeding twelve months. The owner of the vehicle shall, within such period and in such form containing such particulars as may be prescribed by the Central Government. Apply to the registration authority. Within whose jurisdiction the vehicle then is, for the assignment of a new registration mark and shall present the certificate of registration to the registering authority.



MAHARASHTRA MOTOR VEHICLE RULES, 1989:- Rule 54 under Maharashtra Motor Vehicle Rules, 1989 deals with assignment of new registration No. to a Motor Vehicle when brought in to the State of Maharashtra for permanent registration. Some times if the vehicle is brought in to the State for the time being to be kept in the State of Maharashtra, the vehicle owner shall intimate the registraring authority in whose Jurisdiction the vehicle is to be kept in form 'F.T.' within seven days from the date of entry of the Motor Vehicle into the State of Maharashtra. The above clarification for Entry Tax. Indian Motor Vehicle Act and Maharashtra Motor Vehicle Rules, 1989

FOOTNOTES:

1. These words were inserted and shall be deemed always to have been inserted by the Mah. Act No. 22 of 1998 dated 11-8-1998 Section 3(1)(a)

2. Government of Mah. hereby fixed fifteen paise in the Rupee by the GNFD No.ETR.1088/CR-69/Taxation-1 dated 18-3-1988 and with effect from . 1-4-1994 Government of Mah. hereby fixes "Ten and half paise in the rupee to be the rate of tax leviable under the said section 3." by ON. No. ENT. 1594/CR-33/Taxation-1, dated 29-3-1994

3. Government of Mah. hereby fixed fifteen paise in the Rupee by the GNFD No.ETR.1088/CR-69/Taxation-1 dated 18-3-1988 and with effect from . 1-4-1994 Government of Mah. hereby fixes "Ten and half paise in the rupee to be the rate of tax leviable under the said section 3." by ON. No. ENT. 1594/CR-33/Taxation-1, dated 29-3-1994

4. These words were inserted and shall be deemed always to have been inserted by the Mah. Act No. 22 of 1998 dated 11-8-1998 Section 3(1)(b)(ii)

5. This sub-clause was substituted by Mah. Act No. 30 of 1989 with effect from . 28.8.1989

6. These words were inserted and shall be deemed to have been inserted with effect from . 28-8-1989 by the Mah. Act No. 22 of 1998 dated 11-8-1998 Section 3(2)(a)

7. This proviso was added by the Mah. Act No. Mah. Act No. 22 of 1998 dated 11-8-1998 Section 3



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