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THE UTTAR PRADESH MOTOR VEHICLES TAXITION' ;:
(AMENDMENT) ACT, 1974

p.P. Am No. 14 OF

--++--

,-

19741

[*Authoritative English T e x t of the Uttar Pradesh Motor Gadi Kauadhan

(Sanshodhan) Adhiniyam, 1974.1
AV

ACT

further to arnenci the U. P. Motor Vehicles Taxation Act, 3935

IT IS HEREBY enacted in the Twanty-fifth Year of tile Republic of India as

Collows :1 . (I) This Act may be called the. Uttar Pradesh hfotoi- Vehicles Taxa- Short title and
(Amendment) Act, 1974.
commencement.
(2) It shall come intp force o n such date as the State Governmerit may,
by notific?tion in the Gazette, appoint.
ti011

2. In the United Provinces Motor Vehicles Taxation Act, 1935, in Amendment of

section 5-A in sub-section (2) , for the words "a week or part thereof' the words section 5-A of
no. v
"every two weeks or part thereof" shall be substituted, and for the words
"one-fifty-twoeth" the words "one twenty-sixth" shall be substituted.
---- --- .--- .- - - -- - - -*[For Statement of Objects and Reasons, please see Uttrrr Praderh Gazette (Extraordiary)
dated June 11, 1974.1
(Passed inHindi by the Uttar Pradesh Legislative Assen~blyo n June 12,1974, and by the
Uttar Pradesh Legislative Council on June 18, 1974.)
[Received the Assent of the Governor on June 26, 1974 under Article 200, of the Constitution of India and was published in the Uttar Pradesh Gazette (Extraordinary), dated July-

zfi354Ef

2, 1974.1

PSUP. A.P. 209 Sa. (Vidhaiyka) -1979

1774 1827t50 S S . (M.)

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~ 3 a7 h ~ K ~ ~ T TWE,
T Q T4 wiiq , 1 9 88

Amendment of
2. In section 4 cf the United Provinces Motor VehiclesTaxation Act, 1935
seti0n4
ubP. hereinafter referred to a s the principal Act, in sub-section (I), the foUowing
Act DO. V of

Alpendment of
etlon 5

proviso shall be inserted, namely:

"Provided that the owner of a motor vehicle other than a transport
vehicle, in case such motor vehicle is registered for the first time under the
provisions ~f the Motor Vehicles Act, 1939 in Uttar Pradesh after the cornmencement of the Uttar Pradesh Motor Vehicles Taxation (Amendment)
Act, 1988 shall, and in any other case may, in lieu of the tax payable
under this sub-section pay a one-time tax at the rate applicable in respect
of such motor vehicle, as specified in 'Part B' of the Third Schedule and
on payment of such one-time tax no tax under this sub-section for any period
thereafter shall have to be paid in respect of such vehicle."
3. In section 5 of the principal Act,-.

(b) for sub-section (2), the following sub-section shall be substituted,

namely :"(2) Whcre the tax in respect of a motor vehicle is nct paid within
the period specified in sub-section (I), an officcr empowered by the
State Government in this behalf may, in licu of prosecution under
section 13 and subject to such general directions, as may be issued by
the State Government from time to time, accept from the owner of
such motor vehicle compensation, in the czse of payment of one-time
tax, an amount not exceeding one-half of the amount of such tax payable under this Act, and in any other case, an amount not exceeding
the amount of tax payable in a year in respect of the motor vehicle in
addition to the tax due therefor, cn payment of such compensation,
the owner of the motor vehicle, if in custody, shall be discharged and
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further proceedings shall be taken against him in respect of the
offence so compounded ."

1. In section 6 of the principal Act, after the words "a calendar year"
the words "and where one-time-tax has not been paid" shall be kserted,
5. The existing section 7 of the principal Act shall be renumbered as subsection (1) thereof. a n d (a) in sub-section (1) as so-renumbered, after the words 6cthetax or
instalment of tax" the words other than the one-time tax" shall be
inserted ;
(b) after sub-section (1) as so re-numbered, the following sub-section
shall be inserted, namely :"(2) Where the owner of a motor vehicle other than a transport
vehicle, in respect of which one-time tax has been paid under the Act,
proves to the satisfaction of the Taxation Officer in the prescribed
rnamer that such motor vehicle has not been used for a continuous
period of not less than one month, he shall be entitled in a refund of
such tax at the rate specified in 'Part C' of the Third Schedule for the
said period :
Provided that no such refund shall be admissible, unless the registration certificate and the token issued in respect of the vehicle are
deposited by the owner with the Taxation Officer :
Provided further that the total amount of refund under this subsection shall not be more than the one-time tax paid under the Act.
(3) In calculati~lgthe amount of refund undcr sub-secticn (2)
jny portion of the said period being less than a month, shsll be ignored.

LatestLaws.com
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337 ST?BT~%RTT~~~T
W E , 4 &FT, 1 9 88

tax on motor vehicles in any other State or Union Territory as a consequence of such vehicle having been brought over permanent1y to such
State or Union Territory or that such motor vehicle has been converted 1
into a transport vehicle or that the registration of such motor vehicle has
been cancelled.

(5) Where the owner of a motor vehicle other than a transport

vehicle which has been registered under the Motor Vehicles Act, 1939
tPfore the commencement of the Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 1988 opts to pay one-time tax he shall
vvllile making payment of one-time tax be entitled to zdjustment of any
advance tax paid by him in respect of such vehicle for any part of the
year 1988 or of any subsequent year, provided he pays such one-time
tax within two months from the commencement of the Uttar Przdesh
Motor Vehicles Taxatian (Amendment) Act, 1988."

"(2) Where any motor vehicle other t h a n a transport vehiclc inrespcct

of which one-time tax has been paid is operated as a transport vehicle the
owner thereof shall be liable to pay tbe tax p ~ y a b l eunder the Act o n
Such transport vehicle."

7. After the Second Schedule to the rrrincipal Act the following Schedule
all be inserted, namely :

Insertion of
new Schedule

"THE THIRD'SCHEDULE
PARTXA'
Vehicles
Classification of vehicles other than transport vehicles
Description o f vehicle
I

Motor cycles (including scooters and mcpfds) not exceeding 5C0 ki1ogr:ms in weight,
u n l ~ d e n:(1) Vehicles not exceeding 80 kilogrcms in weight, unlrden ;
(2) Vehicles exceeding 80 kilograms in weight, unlrden ;
(1) Vehicles constructed and used solely for the convcr ncc of persons and
light peisonal luggsge with ses ting accommcdaticn fcr nct more thanu six
persons exclusive of the driver ;
(2) Trailors drawn by vehicles c o ~ e r e d ~ bthis
y Article,

111

Vehicles including motor cyclcs weighing mole t h ~ n500 kilcgr~msin weight, u n ~

laden, constructed cr adapted for use for the conveycncf cf mcre thpn six persons
(exclusive of driver) :(1) (a) not exceeding 2,000 kilograms in weight, unleden ;

(c)

excccding3,OOG kilogrrms but not excerdi~g4,CCc ki1cgi;tljs in weight.

(e) exceeding 5,000 kilogrcms in wc jght, unl: den ;

(2) Trailers drawn by vehicles covered by this Article,.

LatestLaws.com

PART'Be
[See section 4(1)]

CI

Rates of tax on vehicles other than transport vehicles

750.00

675.00

600.00

525.00

450.00

375.W

300.00

225.00

156.00

2500.00

2295.00

2 090.00

1885.00

1680.00

1475.00

1270.00

1065.00

860.00

655.00

450.00

500.00

460.00

120.00

380.00

340.00

300.00

260.00

220.00

180.00

140.00

100.OQ

60.00

4800.00

4400.00

4030.09

3 600.00

3200.00

2800.00

2400.00

2000.06

1600.00

1200.00

800.00

400.00

6808.00

6240.00

5680.00

512 0.00

4560.00

4000.00

3440.00

2880.00

2320.00

1760.00

1200.00

640.00

9400.00 8620.00

7840.00

7060.00

6280.00

5500.00

4720.00

3940.00

3160.00

2380.00

1600.00

11000.00

9180.00

8270.00

7360.00

6450.00

5540.00

4630.00

3720.00

2810.00

1900.00

820.00
990.00

10090.00

-4
IP

-Im
w
CE,

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PART 'D'

[See section 7(3)]

Rates of Refund
Amount to be refunded (in rupees) in case the age of the vehicles from the month of its original regist~ationis-

---------

----.-----------.-

-------------------------

Not more More than More than More than More than More than More than
than one one yenr two years three years four yezrs five ye-rs six years
but not
but not but not
but not but not
but ,ot
more than more than mom than more than more than more than
two years three years four years five years six years seven years
3

..
..

..
..
..
..
..

210.00

140.00

70.00

420.00
4000.00
5680.00
7840.00
9180.00
9180.00

380.00
3600.00
5120.00
7060.00
8270.00
8270.00

340.00
3200.00
4550.00
6280.00
7360.00
7360.00

Nil.

Nil.

Nil.

260.a
2400.00
3440.00
4720.00
5540.00
5540.G0

220.00
2000.00
2880.00
3940.00
4630.00
4630.00

300.00
2800.00
4000.00
5500.00
6450.00
6450.00

More than More than More than Mor than

seven years eighth years nine years ien years
but not
but not
but not
but not
more than more than more than more than
eight years nine years ten years eleven years
11

12

13

Nil.

Nil.

Nil.

Ni I.

140.00
1200.00
1760.00
2380.00
2810.00
2510.00

100.00
800.00
1200.00
1600.00
190C.00
1900.00

10

Ni 1
180.00
1600.00
2320.00
3166.00
3720.00
3720.00

400.00
640.00
820.00
990.00
990.00

kilograms kilograms kilograms kilcgrams kilograms kilogrslms kilograms kilograms kilograms kilograms
840.00

760.00

680.00

600.00

520.00

440.00

360.00

280.00

200.00

120.00

NOTE: The rates of refund will be double of the amounts shown above in respect of all vehicle3 except those owned by(a)a n individual ;
(b) a Municipal Board,

Naglr Mahapalika, Zila Parishad, Notified Area Committee, Town Area Ccmnlittee or Kshetra &miti ;

LatestLaws.com

W , 4 t~hI 9 8 8

337 traat VWTWT

Ordiof

13

8. (1) The Uttar Pradesh Motor Vehicles Taxation (Amendment) ~epealandSaving

Ordinance, 1988, is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken
by the Ordinance, referred
under the provisions of the prncipal Act as amended
LatestLaws.com
t o in sub-section (I), shall be deemed to have been done or taken under t b tor'
responding provisions of the principal Act as amended by this Act, as if the provisions of this Act were i n force at all material times.

LatestLaws.com

LatestLaws.com
I

17&,
T v

T1 9 W
92 W

the rate of refund of such tax shall be as specified

in Part 'C*of the
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Third Schedule as amended by the Uttat Pradesh Motor Vehicles
Taxation (Amendment) Act, 1992.
(b) in sub-section (4), the following proviso shall be inserted in the
end, namely :"Provided that if one time tax has been paid after January 24,1992
the rates of refund of such tax shall be as specified in Part 'D'
of the Third Schedule as amended by the Uttar Pradesh Motor
Vehicles Taxation (Amendment) Act, 1992, "
(c) after sub-section (5) the following sub-section shall be inserted
namely :"(6) where the owner of a motor vehicle other than a transport
vehicle which has been registered under the Motor Vehicles Act,
1939 before January 24, 1992 opts to pay one time tax, he shall
while making paynlent of one till= tax be entitIed to adjiis*ment
of any advance tax paid by him in respect of such vehicle for
the year, 1992 or of any subsequent year, provided he pays such
one time tax within two months from January 24,1992."
4. In the FiRt Schedule to the principal Act, for Part 'A' the following
Part shall be substiruted, namely :PART 'A* .
Velticles other than rransport Vehicles
Rs.
I. Motor Cycles (which term includes scooters and mopeds)(1) not exceeding 80 Kilograms in weight, unladen
..
60.00
(2) exceeding 80 Kilograms in weight, unladen but not ..
exceeding 500 Kilograms unladen.
90.00
21. (1) Vehicles, not being motor cycles, constructed and used
sofely for the conveyance of persons and light persontl Ing&age, with seating accomodation for not
more than six persons, exclusive of the driver
.. 300.00
(2) Trailers drawn by vehicles covered by this Article ..
55.00
III. Vebices including motor cycles, weighing more than 506)
Kilo ms in weight, unladen, constructed or adapted for
nse or the conveyance of more than six persons, exclusive of the driver :(1) (a) not exceeding 2000 Kilograms in weight, unladen .; 528.00
(6) exceeding 2000 Kilograms but not exceeding 3000
Kilograms in weight, unladen
748.00
(c) exceeding 3000 Kilograms but not exceeding 4000
Kilograms in weight, unladen
1034.00
(d) exceeding 4000 Kilograms but not exceeding 5000
Kilograms in weight, unladen
1210.00
(e) exceeding 5000 Kilograms in weight, unladen, for
every 1000 Kilograms or jxr! thereof, in excess
484.00
of 5000 Kilograms in addition to Rs. 1210.00
110.00
(2) Trailers drawn by vehicles covered by this Article
Provided that the rates of tax in respect of all petrol driven vehicles shall
be double of the rates specified in Articles I, If and 111of this part, except in
respect bf the followjag classes of owners, na1neIjr:(a) an individual,
(b) a Municipal Board, Nagar Mahapalika, Zila Parishad, Notified
Area Committee, Town Area Committee or Kshettra Samiti,
(c) a University established by or under any law,
(d) any recognised educational institution,
(e) any public charitable trust,
Cf) any other class of persons using motor vehicles for public purposes specified by the State Government in this behalf by notification:
Prov:ded further that the rates of tax in respect of all moter vehicles
driven by d,esel shall be double of the rates spec'fied in Articles I, I1 and 111
of this part.

$g2$ms~lzf

5. In the third Schedule to the principal Act, for Farts 'B', 'C' and 'D' the ~rnzn8rnmt of
Third Schedule
following P ~ shall
s be substitrrted, namely :-

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--

PART 'B'
[SeeSwnw 4(1)]
Rates of tax on vehtctes other than transport vehicles

-----------

.
"
.
l
L
"
-

Serial Vehicles
no. according to
the Articles of
Part 'A'

---1
7

1 1 (1)
2 1 (2)
3 I1 ( I )

4
5
6
7

RegisRegistered
tered
on or
in the
after
Year,
January 1987 and
24, 1992 on or
after
1-1-88
up to
4-2-88

Registered
in the
year,
1986

Registered
in the
Year,
1985

Registered
in the

Yew,

1984

I1 (2)
111 (1) (a)

I11 (1) (b)

Ill (I) (c)
8 111 (1) (d)
9 I11 (1) (e)

- Regis-

Registered
in the
Year,
1983

----------

Rate of tax in Rupees

Registered
in the

tered
in the
Year9
1982

1E'
_

Registered
in the
Year9
1980

Registered
inthe
year,
1979

Registered
inthe
Year,
1978

Registered
inthe
Year9
1977
or prior
thereto

1
3

--------I---

10

11
--12

-- -------13

l4

!1

450.00
360.00
270.00
180.00
90.00
90.00
90.00
90.00
90.00
90.00
90.00
90.00 .
850.00
765.00
680.00
595.00
510.00
425.00
340.00
255.00
170.00
95.00
95.00
95.00
3000.00 2754.00 2508.00
2262.00
2016.00
1770.00 1524.00 1273.00 t032.M) 786.00
540.00
294.00 -.
550.00
506.00
462.00 6418.00
374.00
330.00
286.00
242.00 1198.00
154.00
110.00
66.00 r
5280.00 4840.00 4400.00 3960.00
3520.00 3080.00 2640.00 2200.00 1760.00 1320.00
880.00 140.00 43
7480.00 6864.00 6248.00
5632.00 5016.00 4400.00
3784.00 3168.00 2552.00 1936.00 1320.00
704.00
10340.00 9482.00 8624.00 7166.00. 6908.00 6050.00
5192.00 4334.00 3476.00 2618.00 1760.00 902.00
;;
12100.00 11099.00 10098.00 9097.00 8096.00 7095.00 6094.00 5093.00 4092.00 3091.00 2090.00 1089.00 g
12100.00 11099.00 i0098.00 9097.00 8096,00 7095.00 6094.00 5093.00 4092.00 3091.00 ?090.00 1089.00
Plus
Plus
Plus
Plus
Plus
Plus
Plus
Plus
Plus
Plus
Plus
Plus
4840.00 14444.00 4048.00 3652.00 3256.00 2860.00 2464.00 2068.00 1672.00 1276.00 880.00
484.00
for every fbr every for every for every for every for every I JI every f )r every ('or evcry for every for every for every
loo0
loo0
loo0
lo00
loo0
loo0
loo0
loo0
loo0
1000
loo0
1000
Kilograms Kilograms Kilograms Kilograms Kilograms Kilograms Kilograms Kilograms Kilograms Kilograms Kilograms Kilograms
or Part
or p r t
or part
or part
or part
or part
or part
or part
or part or part
or part
or part
thereof
thereof
thereof
thereof
thereof
thereof
thereof thereof
thereof
thereof thereof
thereof
in excess in excess in excess in excess in excess in excess in excess in excess in excess in excess in excess in excess
0f.t
of
of
of
of
of
of
of
of
of
of
of

3,

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5000
5000
5000
5000
5000
so00
5 0 0 0 m
5000
5000
5000
5000
Kilograms Kilograms Kilograms Kilograms Kilograms Kilograms Kilogralns Kilograms Kilograms Kilograms Kilograms liilogralns
1100.00 1012.00 :924.00
836.00
748.00
660.00
572.00
484.00
396.00
308.00
220.00
132.00

(2)
-I l lProvided
that the rate of tax in respect of all petrol driven vehicles shall
10

---_-,-_

---------

except in respect of the following classes, of owners, namely :(a) an individual ;

(b) a Municipal Board, Nagar Mahapalika, Zila Parishad, Notified Area C'ommittaa, Towu Area Committee or Kshettra Samiti ;
(c) a University established by or under any law ;
(d) any recognised educational institution ;
(e) any public charitable trust ;
(f) any other class of persons using motor vehicles for public purposes specified by the State Government in this behalf by ~lotificatlons:
Provided further that the rates of tax in respect of all motor vehicles driven by d;esel shall be doublc of thc rates specified against Article I, 11
alid 111 of this part.

PART 'C'

_ __-__---Serial
no.

---1

---1
2
3
4
5
6
7
8
9

10
----

[See SECTION.7(2) ]
Rates OJ refund of tax where vehicle is not in use

------- ---

4 e - w

Vehicles according to the Articles of Part-A

--

Amount to be refunded for each lnont b of non-use of the

motor vehicle (in Rupees)

-----------_111----1----_--4----I&----------

---------------------_-,----------------

I (1)
1 (2)
11 ( 1 )
11 (2)
111 (1) (4
111 (1) (b)
111 (1) (43
111 (1) (4
111 (1) ( 4
111 (2)

!I
8
ii

3
1.
Id

2.00

3.00
12.00
2.00
22.00

be double of the rates specified against Articles I, 11 and 111 of this Part

r]

c.
(D
(0

t
4

31.00
43 00
, 50.00
50.00
Plus 20 for every 1,000 Kilograms or part thereof in excess of
5,000 Kilograms
4.00

c
,
,
,
,
,
,
,
,
,
,
-

provided that the rates of refund in r ~ c c oft all vehicles in respect where of tax at double rate has been paid under the provisos to Part 'B' shall
be double of the rates specified above.
7

LatestLaws.com
LatestLaws.com

PART 'D'
[See

S ~ c n o7(4)]
~

___

----Rates of refirnd
---------__
-Amount
to
be
refunded
(in
Rupees)
in
case
the
age
of
the
vehicles
fro.11
the
month
of
the
original
registration
is-- - - - - -_-_ ---_
_---. -- -. ____
_
- . - - ---- Not more More than More than More than More than More than More than More
More
More
More
than one one year two years three years four years five years six years than seven than eight than nine than ten
year
but not
but not
but not
but not
but not
but not
years
years
years
years
more than more than more than more than more than more than but nct
but not
but not hut not
two years three years four years five years six years sever1 years more than more than more than more
eight years nine years ten years than

------

----l--_l

Serjnl Vehicles
no. according i
to the articles
of Patt A

---..

- -

--2

I-

.----

_
I
_
-

I
I
_

-- -

--

_ -------- _ _ _

---.----------I-

I____

____lll

I
-

--- - - . -

10

- - ---- -11

12

---

-----.._
_-_._
.- - _---..-- - . -Nil
90.00
Nil
Nil
Nil
Nil
Nil
Nil
2 1 (2)
Nil
510.00
425.00
340.00
255.00
85.00
Nil
170.00
3 II(1)
2016.00
540.00
294.00
1770.00
1524.00 1278.00
786.03
1032.00
4 1 I(2)
374.00
330.00
286.00
242.00
154.00
110.00
66.00
198.00
5 1 I [ (1) (a)
3520.00
3080.00
2640.00
2200.00
1760.00
1320.00
380.00
440.00
6 111 (1) (b)
5016.00
4400.00
3784.00
3168.00
2552.00
1320.00
704.00
1936.00
7 [:I (l)(c)
5908.00
6050.00
5192.00
4334.00
3476.00
2618.00 C1760.00
902.00
8 111(1)(d)
8096.00
7095.00 ' 5094.00
1089.00
5093.00
4092.00
3091.00
2090.00
9 I11 (1) (e)
8096.00
709900 6094.00
5d93.00
4092.00
3091.00
2090.00
1089.00
Plus
Plus
Plus
Plm
PIus
Plw
Plus
Plw
Plm
Plus
4048.00
3652.00
3256.00
2860.00
2464.00
2068.00
1672.00
1276.00
880.00
484.00
for every
for every for every for every for every for every fol every for every for every for every
loo0
1000
loo0
lo00
loo0
loo0
1000
loo0
loo0
1000
Kilograms Kilograms Kilograms Kilograms Kilograins Kilograms Kilograms Kilograms Kilograms Kilograms
;Tor part
or part
or part
or part
or part
or part
or part
or part
or part or part
thereof
thereof
thereof
thereof
thereof thereof
thereof
thereof
thereof
thereof
in excess
in excess in excoss in excess i n excess in excess in excess in excesy in excess in excess
of 5000
of 5000
of 500'3 oI'5000 of 5000 of 5000 of 5000
of 5000
of 5000
of 5000
TCilogramS Kilograms Kilograms Kilograms Kilograms Xilograms Kilograms Kilograms Kilograms Kilograms
ro r r ~(2)
924
836
660
572
484
396
305
220
132
--- --- 748
---_ .
---- --- Provided that'the rates of refund will be double of the &mountsspecified above in respect of all vehicles in respect whereof tax at double
ratc has been paid under the provisos to Part 'B',

- -

-I--------

270.0
680.00
2508.00
462.00
4400.00
6248.00
8624.00
10098.00
10098.00

--

--- -

180.00
595.00
2262.00
418.00
3960.00
5632.00
7766.00
9097.00
9097.00

_
I
.
_
I
_
-

LatestLaws.com

U. P.

6. (I) The Uttar Pradesh

no. 1 of

Ordinance, 1992 is hereby repealed.

1992

Motor Vehicles Taxation ( A I u c ~ ~ I I I~~ [ ~ ~ )c

wings

(2) Notwithstanding such repeal, anything done or any action taken

Ordinance
under the provisions of the principal Act, as amcndzd by the
referred to in sub-section (1), shall be deemed to have been done or taken
under the corresponding provisions of the principal Act as amended by this
Act as if the provisions of this Act were ia force at all material times.

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LatestLaws.com

LatestLaws.com
,

hereinafter rderred to as t
sub-section shaIl bz subs
. "(1) No transp
authority having j
Vehicle Act, 1988
paid a tax calculated-

(b) in any other case, at the appropriate rate specifie

Schedule j
f n the manner provided under s ub-section (2) for tho number
of its use or stay in Uttar Pradesh anything contained in see

the contrary notwitllstanding.'~

IJ. P.Ordt.
nance No.32
01 1994

Orditlance, 1994 is I~crcbyrepealed.

(2) Notwitllstanding such repeal, anything done or any act

under the provisions of the principal Act, as amended by the O

referred to in sub-section (I), shall be deemed to have been done o
under the corresponding provisions of the principal Act, as amended
Act, as if the provisions of this Act were in force at all material times.

-c

R6

t.;+.-

. -

. . -is

,.

- .

.*

By order,
N. K. N W N G ,
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PPam,ukh Saeh,iv.