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Ministry of Road Transport and Highways

THE ASSAM MOTOR VEHICLE TAXATION SCHEDULE
ONE TIME TAX ON PERSONALISED VEHICLES
I.(A) New personalised 4(four) wheeler vehicles:

Description of vehicle

Rate of one time tax for 15 years

Tax for every 5 years after 15 years

 (a) Original cost price up to Rs.3.00 Lakhs.

(b) Original cost price uptoRs.15.00 Lakhs.

(c) Original cost price above Rs.15.00 Lakhs.

(d) Original cost price above Rs.20.00 Lakhs.

(e) Old vehicle requiring to be registered in Assam on transfer from another State.

3% of the original cost


4% of the original cost


5% of the original cost


7% of the original cost


One time tax to be fixed after allowing depreciation at the rates 7% per annum of the tax payable for a new vehicle of the same category at the current cost price.

Rs.5000.00

Rs.7000.00

Rs.10,000.00

Rs.12,000.00

 

     

Note: Personal vehicles of the the officers of the Armed Forces and Central Govt./Undertaking, who are coming to the State temporarily on transfer are exempted from payment of tax, provided he has paid the onetime tax of the vehicle in other State.

(B) Onetime tax on personalized Two Wheelers & Three Wheelers:

New vehicle to be registered for the first time:

Rate of Onetime Tax for 15 years

Tax for every 5 years after 15 years

1. Less than 65 Kgs. unladen weight
2. From 65 Kgs. to 90 Kgs. unladen weight.

3. From 90 Kgs. to 135 Kgs. unladen weight.

4. More than 135 Kgs.
5. Three Wheelers
6. Trailers/Side cars attached to 2/3 wheelers

7. Old vehicle, required to be registered in Assam on transfer from another State.

Rs. 1500.00
Rs.2500.00


Rs.3500.00


Rs.4000.00
Rs.3500.00
Rs.1000.00

One time tax is to be fixed after allowing a depreciation of 7% per annum of tax payable for a new vehicle of the same category at the current cost price.

Rs.500.00
Rs.700.00


Rs.1000.00


Rs.1000.00
Rs.1000.00

(C) Onetime tax for 3(three) wheeled commercial vehicles(Passenger & Goods Vehicle) for a period of ten years along with the permit to run for 5 years (optional). After expiry of 10 years annual tax applicable at that time will be applicable.     

(C) (i) New vehicles to be registered in the State for the first time.

(ii) Existing old vehicles requiring paying the onetime tax on transfer from another State or from other district or on conversion.

10% of the original cost of the vehicle.

Onetime tax to be fixed after allowing a depreciation at the rate of 7% per annum of the tax payable for a new vehicle of the same category at the current cost price subject to maximum depreciation of 21%.

(D) Refund of onetime tax on removal or cancellation takes place after registration.

(i) Personalised 2, 3, and 4wheeler vehicles, registered in Assam but permanently transferred out of Assam or on cancellation of registration, the onetime tax paid for the said motor vehicle shall be entitled to claim a refund at the rate of deduction o 7% of the tax paid for the year/years of use inj Assam.
(ii) No refund of onetime tax paid by the three wheeler commercial vehicles will allowed.

II. Passenger vehicles used for Commercial purpose:

Description of Vehicles

Annual Tax

Quarterly Tax

1. Passengers carrying capacity of 3 or less persons (three wheelers).


2. Passenger carrying capacity of 4 persons to 6 persons (three wheelers).


3. 4 Wheeler vehicle with passenger carrying capacity of 6 or less persons licensed to operate in one city or region.

4. 4 wheeler vehicles with passenger carrying capacity of 6 or less and licensed to operate all over the State.

5. Vehicles with passengers carrying capacity of 7 to 12 persons.


6. Vehicles with passenger carrying capacity 13 to 30 persons.


7. Vehicles with passengers carrying capacity of more than 30 persons.


8. Omni Tourist Bus

9. Deluxe Express Buses with passengers carrying capacity more than 30 (as specified by Govt. in the Transport Deptt's Notification No. TMV.251/
97/01, dt., 16.12.97)


10. All Assam Super Deluxe Contract Carriage.

Rs.1000.00

 

Rs.2000.00

 

 

Rs.2750.00

 

Rs.5000.00

 


Rs.6000.00

 


Rs.8000.00

 


Rs.8000.00+Rs.90.00
For every seat above 30

 

Rs.14,000.00

Rs.10,000.00+ Rs.100.00 for every seat above 31

 

 


Rs.50,000.00

Rs.300.00

 

Rs.600.00

 

 

Rs.750.00

 

Rs.1350.00

 


Rs.1600.00

 


Rs.2200.00

 


Rs.2200.00+ Rs.23.00 for every seat above 30

 

Rs.3500.00

Rs.2500.00+Rs.25.00 for every seat above 31

 

 


12,500.00

III. TRACTORS:

Description of Vehicle

Annual Tax

Quarterly Tax

1. Not exceeding 2 M.T.

2. Exceeding 2 M.T. but not exceeding 5 M.T.

3. Exceeding 5 M.T.

Rs.600.00

Rs.1200.00

Rs.2000.00

Rs.150.00

Rs.300.00

Rs.500.00

IV. TRAILERS DRAWN BY TRACTORS, JEEP ETC.:

Description of Vehicle

Annual Tax

Quarterly Tax

1. Light trailer
2. Medium trailer
3. Heavy trailer

Rs.600.00
Rs.1500.00
Rs.2500.00

Rs.150.00
Rs.375.00
Rs.675.00

V. MECHANICAL/HYROLIC CRANE MOUNTED ONMOTOR VEHICLE:

Description of Vehicle

Annual Tax

Quarterly Tax

1. Not exceeding 3 M.T.

2. Exceeding 3 M.T. but not exceeding 5 M.T.

3. Exceeding 5 M.T.

Rs.3000.00

Rs.5000.00 or 0.25% of the cost of the crane, whichever is higher.

Rs.5000.00+Rs.500.00 for every Ton in excess of 5 M.T. of or 0.25% of the cost of the Crane, whichever is higher.

Rs.850.00

Rs.1350.00 or 0.0625% of the cost of the crane, whichever is higher.

Rs.1350.00+Rs.125.00 for every ton in excess of 5 MT or 0.25% of the cost of the crane, whichever is higher.

  VI. VEHICLES USED FOR CARRIAGE OF GOODS ON HIRE:

Description of Vehicle

Annual Tax

Quarterly Tax

1. Authorised to carry 1 MT or less.

2. Exceeding 1 MT to 3 MT

3. Exceeding 3 MT to 9 MT

4. Exceeding 9 MT

 

5. Authorised to carry 12 MT & above

 

Rs.1750.00

Rs.3500.00

Rs.3500.00 +Rs.700.00 for every additional 1 MT above 3 MT

Rs.8000.00+Rs.200.00 for every additional 1 MT above 9 MT


Rs.10,000.00+Rs.300.00 for every additional 1 MT above 12 MT

Rs.500.00

Rs.1000.00

Rs.1000.00+ Rs.175.00
for every additional 1MT above 3 MT

Rs.2200.00 + Rs.50.00 for every additional 1 MT above 9 MT

Rs.2800.00+Rs.75.00 for every additional 1 MT above 12 MT

VII. AMBULANCES & DEAD BODY CARRYING VAN:

Description of Vehicle

Annual Tax

Quarterly Tax

 

Rs.3000.00

Rs.750.00

VIII. VEHICLES USED PARTLY FOR THE CONVEYANCE OF PASSENGERS AND THEIR PERSONAL LUGGAGE AND PARTLY FOR CONVEYANCE OF GOODS:
1. The tax payable under Art.II
2. The tax payable under Art.VI

IX. ANY OTHER TRANSPORT VEHICLE:
Any other Transport vehicles not covered under ..................      1.5% of the cost of the chassis/vehicle.
any category above such as Dumper, Excavator,.................       Note:- The cost of old chassis/vehicle
Camper Van, Mobile Workshop, Mobile Clinic, ....................       liable to pay tax will have to be assessed
Fork-Lift, Tow-Truck, Rig Mobile(MV),                     ...................... as per guidelines issued by Government
Cementing unit etc.                                                     ....................  and the cost of the chassis/vehicle once assessed will continue till the vehicle is  disposed.

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