Surcharge

 

TABLE

 

S.
No.

Description of Class of Motor Vehicle

Rate of Surcharge

Existing Notification Number

1

2

3

4

1

Vehicle paying one time tax

12.5 % of the tax payable

F.6(179)Pari/Tax/Hqrs/2019-20/5 dated 10-07-2019

2

Vehicle paying other than one time tax

12.5 % of the tax payable

 

Tax on vehicles under the possession of manufacturers/dealers

 

S.
No.

Class of Motor Vehicle

Annual rate of tax

Existing Notification Number

1

2

3

4

1

Two wheeled vehicles

Rs. 4,000 for every 100 vehicles or part thereof

F6 (179) Pari/Tax/ HQ/95 /5B dt 31.03.2000

2

Three/Four wheeled vehicles

Rs. 8,000 for every 50 vehicles or part thereof

Provided that in case of vehicles transferred or sold otherwise than sold with form No. 21 prescribed in Central Motor Vehicles Rules, 1989 by a dealer, the rate of tax shall be 1/4th of the rates prescribed above.