Transport LogoTax on Passenger Vehicle
Passenger Vehicles registered in the State or registered in other State and plying on non-temporary permit or temporary permit.
Table
S.No. |
Description of Class of Motor Vehicle |
Rate of Tax |
Existing Notification Number |
1 |
2 |
3 |
4 |
1 |
Stage Carriage Vehicles plying on scheme routes (nationalized routes) excluding those owned by a fleet owner or those plying exclusively within the area of municipality or urban improvement trust or both or sub-urban routes or rural routes. |
Rs. 665 per seat per month |
F.6(179)Pari/Tax/Hqrs/2019-20/3 dated 10-07-2019
F.6(179)Pari/Tax/Hqrs/2020-21/3C
F.6(179)Pari/Tax/Hqrs/2019-20/3B
F.6(179)Pari/Tax/Hqrs/2020-21/3C
F.6(179)Pari/Tax/Hqrs/2019-20/3B
F.6(179)Pari/Tax/Hqrs/2019-20/3B
F.6(179)Pari/Tax/Hqrs/2019-20/3B
F.6(179)Pari/Tax/Hqrs/2019-20/3B
|
2 |
Stage Carriage Vehicles not covered in serial number 1 above excluding those owned by a fleet owner or those plying exclusively within the area of municipality or urban improvement trust or both or rural routes |
|
|
| (a) Sub-urban routes | |||
| (i) plying upto 200 km. per day | Rs. 150/- per seat per month. | ||
| (ii) plying more than 200 km. and upto 300 km. per day | Rs. 200/- per seat per month | ||
|
(ii) plying more than 300 k.m. per day |
Rs. 300 per seat per month |
|
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|
|
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| (b) Other routes | |||
| (i) plying upto 150 km. per day | Rs. 250/- per seat per month. | ||
| (ii) plying more than 150 km. and upto 300 km. per day | Rs. 300/- per seat per month. | ||
| (iii) plying more than 300 km. per day | Rs. 550/- per seat per month. | ||
3 |
Stage Carriage plying on rural routes |
|
|
|
(a) distance required to be covered by the service in a day upto 200 k.m. |
Rs. 130 per seat per month |
|
|
(b) distance required to be covered by the service in a day exceeds 200 k.m. |
Rs. 140 per seat per month |
|
4 |
Stage Carriage Vehicles plying exclusively within Municipal/UIT limits |
|
|
|
(a) with seating capacity upto 26 seats |
Rs. 4000/- per year |
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(b) with seating capacity more than 26 and upto 32 seats |
Rs. 5000/- per year |
|
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(c) with seating capacity more than 32 seats |
Rs. 10000/- per year |
|
5 |
Stage Carriage Vehicles of other State plying on interstate routes in Rajasthan |
|
|
|
(i) plying upto 20 k.m. per day |
Rs. 25 /- per day |
|
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(ii)Plying exceeding 20 k.m. but not exceeding 40k.m. per day |
Rs. 50/- per day |
|
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(iii)plying exceeding 40 k.m. but not exceeding 80k.m. per day |
Rs. 150 /- per day |
|
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(iv)plying exceeding 80 k.m. but not exceeding 120k.m. per day |
Rs. 225 /- per day |
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(v)plying exceeding 120 k.m. but not exceeding 160k.m. per day |
Rs. 300/- per day |
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(vi)plying exceeding 160 k.m. but not exceeding 240k.m. per day |
Rs. 400/- per day |
|
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(vii)plying exceeding 240 k.m. but not exceeding 400k.m. per day |
Rs. 500/- per day |
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(viii)plying over 400 k.m. per day |
Rs. 700 /- per day |
|
6 |
Vehicles of other State plying on interstatal routes beyond/without reciprocal agreement |
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(a) with seating capacity upto 47 seats |
Rs. 2.50 /- per seat per day |
|
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(b)with seating capacity more than 47 seats |
Rs. 1.50 /- per seat per day |
|
7 |
Vehicles plying on contract carriage permits (other than tourist permits) both temporary and non temporary permits, and on passenger vehicles plying on hire or reward without permit of this State |
|
|
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(a) more than three wheeled motor vehicles plying on non temporary permits |
|
|
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(i)with seating capacity more than 22 and upto 32 seats |
Rs. 900 per seat per month |
|
|
(ii) with seating capacity more than 32 |
Rs. 775 per seat per month |
|
(iii) Sleeper Bus Explanation: For the purpose of computation of the seating capacity of the sleeper coach, each berth shall be treated equal to 2 seats. |
Rs. 510 per seat per month | ||
|
(b)three wheeled motor vehicles plying on temporary permits |
Rs. 35/- per day |
|
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(c)more than three wheeled motor vehicles plying on temporary permits |
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(i) with seating capacity upto 6 seats |
Rs. 40/- per day |
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(ii) with seating capacity more than 6 and upto 13 seats |
Rs. 80/- per day |
|
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(iii) with seating capacity more than 13 and upto 22 seats |
Rs. 400/- per day |
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(iv) with seating capacity more than 22 seats |
|
|
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(a)Motor Vehicles covered by non temporary stage carriage permits other than those plying exclusively within the Municipal /UIT limits |
Rs. 500/- per day |
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(b)other than those covered under (a) above | Rs. 800/- per day |
|
8 |
Vehicles plying on tourist permits of this State |
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(a) more than three wheeled motor vehicles |
|
|
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(i)with seating capacity more than 22 and upto 32 seats |
Rs. 1150 per seat per month |
|
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(ii) with seating capacity more than 32 seats |
Rs. 885 per seat per month |
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(b) more than three wheeled sleeper coaches Explanation: For the purpose of computation of the seating capacity of the sleeper coach, each berth shall be treated equal to 2 seats |
Rs. 510 per seat per month |
|
9 |
Private Service Vehicles With seating capacity more than 22 seats |
Rs. 290 per seat per month |
|
10 |
Stage carriage vehicles owned by a fleet owner, other than those plying exclusively within the municipality or Urban Improvement Trust Limits and on Sub-urban routes. |
Rs. 26250/- per month per |
|
11 |
Tourist Vehicles of other States plying on permits issued under section 88(9) of the Motor Vehicles Act, 1988 |
|
|
|
(a) with seating capacity upto 6 seats |
Rs. 160 per day |
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(b) with seating capacity more than 6 and upto 13 seats |
Rs. 210 per day |
|
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(c) with seating capacity more than 13 and upto 22 seats |
Rs. 875 per day but shall be paid |
|
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(d) with seating capacity more than 22 and upto 32 seats |
Rs. 1000 per day but shall be paid |
|
|
(d) with seating capacity more than 32 seats |
Rs. 1600 per day but shall be paid |
|
12 |
Vehicle registered outside the State plying on temporary permit in the State of Rajasthan |
|
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(a) three wheeled passenger vehicles |
Rs. 200 per day |
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(b) more three wheeled passenger Vehicles |
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(i)with seating capacity upto 6 seats |
Rs. 160 per day |
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(ii)with seating capacity more than 6 and upto 13 seats |
Rs. 210 per day |
|
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(iii)with seating capacity more than 13 and upto 22 seats |
Rs. 900 per day but shall be paid |
|
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(iv) with seating capacity more than 22 seats and upto 32 |
Rs. 1000 per day but shall be paid |
|
|
(v) with seating capacity above 32 |
Rs. 1600 per day but shall be paid |
|
13 |
Spare vehicle (vehicle not covered under any permit) Note:- In case of spare vehicles, the tax shall be payable on pro rata basis for the period for which vehicle remains without permit. |
Rs. 320/- per seat per month |
Provided that -
(i) if any stage carriagefalling under serial number 1 to 2 is found, plying any trip other thantrip/trips allowed to it under the Motor Vehicles Act, 1988 and rules thereunder, then such stage carriages shall be liable to pay additional tax for the entire month at the ratespecified against the category for which it is allowedfor plying.
(ii) in case of vehicles specified in serial number 1 to 3 and 7 to 9 obtaining the fresh permits, the tax shall be payable from the date of issue of permits on pro-rata basis in advance for the remaining period of the month and shall be deposited at the time of issue of permit.
(iii) in case of motor vehicle falling under sub-clauses(i) and (ii) of clause (a) in column number 2 of serial number 7 and plying exclusively within the Municipal/UIT limits, the tax shall be payable to a maximum of Rs. 14000/- per month.
(iv) in case of motor vehicle falling under sub-clauses (i) and (ii) of clause (a) in column number 2 of serial number 7 and plying exclusively under a non-temporary fix contract with any industrial or commercial entity the tax shall be payable to a maximum of Rs. 10,000/- per month for vehicle with seating capacity more than 22 and upto 32 and Rs. 14,000/- per month for vehicle with seating capacity more than 32. (Amended by notification No. F.6(179)Pari/Tax/Hqrs/2020-21/3C dated 20-02-2020)
(v) if any vehicle specified in proviso (vii) above, is found plying without appropriate permit it shall be liable to pay additional tax for entire month, two times of tax as specified against serial number 1.
(vi) if a passenger vehicle having seating capacity more than 10 is found plying on hire and reward without any valid permit, vehicle shall be liable to pay additional tax for the entire month at the rate specified against serial number 1.
(vii) in case of vehicle falling under serial number 2(b) and having seating capacity upto 32, plying upto 40 km. in a day on the route lying between two municipalities and length of such route does not exceed 10 km., Motor Vehicle tax shall be payable at the rate of Rs. 100/- per seat per month" (Added by notification No. F.6(179)Pari/Tax/Hqrs/2020-21/3C dated 20-02-2020)