Arunachal Pradesh Motor Vehicles Taxation Act, 1984
No: 5 Dated: Jul, 17 1984
THE ARUNACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1984
(Act No. 5 of 1984)
An Act to provide for the imposition of tax all Motor Vehicles in Arunachal Pradesh and matters connected therewith.
BE it enacted by the Legislative Assembly of Arunachal Pradesh in the Thirty-fifth Year of the Republic of India as follows:-
1. Short title and commencement:-(1) This Act may be called the Arunachal Pradesh Motor Vehicles Taxation Act, 1984.
(2) It shall come into force at once.
2. Definitions:- In this Act, unless the context otherwise requires:-
(a) "Government" means the Government of the Union Territory of Arunachal Pradesh;
(b) "heavy trailer" means a trailer exceeding three and half metric tonnes in case of both four wheeled and a single axle trailer in weight laden;
(c) "light trailer" means a trailer not exceeding 2 metric tonnes in case of both four wheeled and a single axle trailer in weight laden;
(d) "medium trailer" means a trailer exceeding 2 metric tonnes but not exceeding three and half metric tonnes in case of both four wheeled and a single axle trailer in weight laden;
(e) "prescribed" means prescribed by rules made under this Act;
(f) "quarter" means a period of three months commencing from the first day of April, July, October and January, in each year;
(g) "schedule" means the schedule appended to this Act;
(h) "tax" means a tax levied under this Act;
(i) "Taxation Officer" means any person or officer appointed under section 3 ;
(j) "token ' means a token issued under clause (a) of sub-section (1) of section 7 ;
3. Appointment of Taxation Officers:- The Government may, by order notified in the Official Gazette:-
(a) appoint such persons, being officers of Government, as it thinks fit, to be Taxation Officers for the purposes of this Act; and
(b) define the limits within which a Taxation Officer shall exercise powers conferred, and perform duties imposed on Taxation Officer by or under this Act.
4. Levy of tax:- Subject to the other provisions of this Act, on and from the commencement of this, Act, there shall be levied and collected on all motor vehicles used or kept for use in Arunachal Pradesh, a tax at the rate as specified in the Schedule.