Punjab Motor Vehicles Taxation Act, 1924

No: 4 Dated: Jan, 30 1925

The Punjab Motor Vehicles Taxation Act, 1924

(Punjab Act No. 4 of 1924)

An Act to impose a tax on motor-vehicles in Punjab.

    Preamble - whereas it is expedient to impose a tax on motor-vehicles in Punjab and whereas the previous sanction of the Governor-General under sub-section (3) of section 80-A of the Government of India Act has been obtained;

It is hereby enacted as follows :-

1. Short title, extent and commencement. - (1) This Act may be called the Punjab Motor-Vehicles Taxation Act, 1924.

(2) It extends to Punjab

(3) It shall come into force on the 1st day of April, 1925.

2. Definitions. - In this Act unless there is anything repugnant in the subject or context-

(a) 'big bus' means a stage carriage bus, the body of which shall be fabricated or adapted on chassis, the wheel base of which should not be less than 5156 mm (203"), having 2x3 seats rows, ordinary seats and back rest, two separate doors for entrance and exit, the seating capacity should not exceed 72+2 driver and conductor, roof luggage carrier and hat racks for placing light luggage inside the bus, unladen weight of which should not exceed 12000 Kgs;

(aa) "Government" means the Government of State of Punjab in the Department of Transport;

(ai) "four wheeled personalised motor vehicle" means a four wheeled motor vehicle other than a transport vehicle, omni bus, road roller, tractor, motor cycle or invalid carriage;

(aii) "invalid carriage" means a motor vehicle the unladen weight whereof does not exceed 300 kilograms and which is specially designed and constructed, and not merely adapted, for the use of a person suffering from some physical defect or disability, and used solely by or for such a person;

(aiii) "licensing officer" means a person appointed by the State Government to perform the duties and exercise the powers imposed or conferred upon a licensing officer under this Act ;

(aiv) "motor cycle" means a two wheeled motor vehicle, inclusive of any detachable side-car having an extra wheel attached to a motor vehicle;

(av) "mini baps" means a stage carriage having the capacity to carry not more than thirty passengers excluding the driver and the conductor;

(b) "motor-vehicle" includes a vehicle, carriage or other means of conveyance propelled, or which may be propelled, on a road by electrical or mechanical power either entirely or partially;

(bi) "owner" for the purpose of transport vehicle means the owner of a transport vehicle in respect of which a permit has been granted or countersigned under the provision of the Motor Vehicles Act, 1988, and includes-

(a) the holder of a permit in respect of such vehicle including the holder of a goods carriage permit for carriage of goods for or in connection with a trade or business carried on by the permit holder;

(b) any person for the time being incharge of such vehicle;

(c) any person responsible for the management of the place of business of such owner; and

(d) Government or a Corporation established under the Road Transport Corporation Act, 1950;

(c) "prescribed" means prescribed by rules made under this Act;

(cc) "registration" means the registration of a motor vehicle under the provisions of the Motor Vehicles Act, 1939 (Central Act 4 of 1939);

(ccc) "Schedule" means the Schedule appended to this Act;

(d) "tax" means the Motor Vehicles Tax payable under this Act;

(e) "token" means a ticket to be displayed on a moter vehicle as an indication that the tax leviable thereon has been duly paid or that no tax is payable;

(f) the words and expression used in this Act but not defined and defined in the Motor Vehicles Act, 1988(Central Act 59 of 1988), shall have the meaning respectively assigned to them in the Act.