SURCHARGE

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

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

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.