JHARKHAND MOTOR VEHICLE TAXATION (AMENDMENT) ACT, 2020

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Government of Jharkhand 

Transport Department 
 

File  No.- Pari-Vi-357/2011      Ranchi, Date:-.................... 

 

Jharkhand Motor Vehicle Taxation (Amendment) Act, 2020 

An Act to amend Jharkhand Motor Vehicle Taxation Act, 2001   

 Be it enacted by the legislature of the State of Jharkhand in the Seventieth (70
th
) year of 

the republic as follows:-  

1. Short title, extent and commencement:- 

(1) This Act shall be called Jharkhand Motor Vehicle Taxation 

(Amendment) Act, 2020. 

(2) It shall extend to the whole of the State of Jharkhand. 

(3) It shall come into force with immediate effect. 

2. After sub-section (7) of Section-7 of Jharkhand Motor Vehicles 

Taxation Act 2001, a new sub-section (8) shall be inserted as follows :- 

"(8) The road tax for motor vehicles indicated in Part "C" of Schedule-1 of 

this Act and tractor which is registered before 31.01.2019 shall be paid at the 

rate prescribed in following schedule either one time or yearly installment as 

per the rate prescribed in annexed Schedule-1 Part "F". The owner of those 

vehicles may pay tax one time or yearly tax for due period per year as per 

their convenience. This facility is not available for vehicle registered after 

31.01.2019. 

Provided that in case of non-payment of one-time tax or yearly tax 

within specified time (within 30 days) from the date of commencement of 

this Act for the vehicles indicated in Schedule-1 Part "C", Part "F" and 

Tractor & Trailer of Tractor or in case of delayed payment of one-time tax 

or yearly tax, a fine amount at the rate of 2 % per month of due one-time tax 

or yearly tax shall be levied." 

3. The column-6 of Schedule-I Part-"A" of section-7 of Jharkhand Motor 

Vehicle Act 2001 shall be substituted as follows:- 

(i)  Extra additional tax at the rate of 3 % of the cost price of the vehicle 

excluding GST shall be levied in addition to the rate specified under clause 

A&B column no. 5 i.e. (6+3)=9 % shall be levied from the owner of such 

vehicle who already owns a personalized four wheeler in his/her name. 

(ii)  Extra additional tax at the rate of 3 % of the cost price of the vehicle 

excluding GST shall be levied in addition to the rate specified under clause 



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A&B column no. 5 i.e. (6+3)=9 % shall be levied from the owner of such 

vehicle whose cost price excluding GST is exceeding 15 lakhs and the 

owner of such vehicle doesn't own a personalized four wheeler in his/her 

name. 

(iii)  Those owners of vehicle having four wheeler already registered in their 

names purchase vehicle whose cost is more than 15 lakhs (excluding GST) 

shall be levied one-time tax (6+3+3)=12% of cost price of such vehicle 

excluding GST. 

 

4. Sub-Section (7) of in section-7 of the Jharkhand Motor Vehicle Taxation 

Act 2001 shall be substituted as follows :- 

"One-time tax at the rate of 4% of cost price of Tractor excluding GST 

shall be levied for 20 years. 

Provided one-time tax at the time of registration of trailer of a tractor 

shall be liable to pay Rs. 5000 (Five Thousand Rupees) for 20 years. 

Provided further that one time tax shall be levied on already registered 

tractor and its trailer by adjusting the previously paid tax." 

 

5. Insertion of Part-"D", Part-"E" and Part-"F" in Schedule-I in Section-

7 of Jharkhand Motor Vehicles Taxation Act, 2001. 

(1) Schedule-I Part-"D" under sub-section-2 of Section-7 of Jharkhand 

Motor Vehicles Taxation Act, 2001 shall be inserted as follows:- 

 

SCHEDULE-I, 

Part- "D" 

Rate chart of tax to be paid on vehicles paying one-time tax in  

Schedule-I Part-"C" and Tractor & Trailer of tractor   

(See Sub-section (1) of Section 5 & 7) 
 

Sl. 

No. 
Stages of Registration 

Vehicles paying one-time tax in 

Schedule-I Part-"C" and 

Tractor & Trailer of tractor   

1 2 3 

 If the Motor vehicle is already 

registered and its age from the first 

registration is 

Percentage of one-time tax levied on 

one-time tax paid at the time of first 

registration  

1 More than one year but less than 

two years 

90% 

2 More than two year but less than 

three years 

80% 

3 More than three year but less than 

four years 

75% 



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4 More than four year but less than 

Five years 

70% 

5 More than Five year but less than 

Six years 

65% 

6 More than Six year but less than 

Seven years 

60% 

7 More than Seven year but less than 

Eight years 

55% 

8 More than Eight year but less than 

Nine years 

50% 

9 More than Nine year but less than 

Ten years 

45% 

10 More than Ten year but less than 

Eleven years 

40% 

11 More than Eleven year but less than 

Twelve years 

40% 

12 More than Twelve year but less 

than Thirteen  years 

40% 

13 More than Thirteen year but less 

than Fourteen years 

40% 

14 More than Fourteen year but less 

than Fifteen years 

30% 

15 More than Fifteen years 30% 

 

(2)  Schedule-I Part-"E" under sub-section-2 of Section-7 of Jharkhand 

Motor Vehicles Taxation Act, 2001 shall be inserted as follows :- 

 

SCHEDULE-I, 

Part- ''E'' 

Rate chart for refund of one-time tax of vehicles paying one-time tax in 

Schedule-I Part-"C" and Tractor & Trailer of tractor   

(See Sub-section (2) of Section-7)  

  

Sl. 

No. 
Scale of refund 

Vehicles paying one-time tax in 

Schedule-1 Part-"C" and Tractor 

& Trailer of tractor 

1 2 3 

 If after registration,  

de-registration  of the vehicle or 

its exit from the State takes 

place  

Refund of the tax paid as a percentage 

of one-time tax already paid. 

1.  Within one year  70% 

2.  After one year but within two 

years 

60% 

3.  After two year but within 

three years 

50% 



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4.  After three year but within 

four years 

40% 

5.  After four year but within 

five years 

30% 

6.  After five year 0 

 

(3)  Schedule-I Part-"F" under sub-section-2 of Section-7 of Jharkhand 

Motor Vehicles Taxation Act, 2001 shall be inserted as follows :- 

 

SCHEDULE-I 

Part- "F" 

Rate chart of Yearly Installment of Motor Vehicles  

(See Sub-section (1) of section 5) 
 

Sl. 

No. 

 

Class of Vehicle 

 
One Time Tax rate  of 

motor vehicles 

Rate of Motor Vehicle 

Tax for payment as 

yearly installment 

1  2  3 4 

1  Goods carriage 

excluding Trailers - 

   

 a) Upto 1000 Kgs 

registered laden 

weight capacity   

i) One time tax of Rs. 9000/- at 

the time of registration in the 

State for 10 year from the date 

of first registrations shall be 

levied on goods vehicles upto 

1000 kg of weight capacity 

     Provided that one time tax 

payable by such vehicles 

already registered shall be  

calculated after deduction of the 

tax amount already paid  earlier 

     Provided further that no one 

time tax shall be payable if the 

vehicle had already paid more 

than Rs. 9000/- as taxes    

The amount of yearly 

installment will be fixed 

by dividing the addition of 

one-time tax prescribed in 

column-3 plus 66% of 

one-time tax for 10 years. 

   ii) For goods vehicles more than 

10 years old one-time tax of Rs. 

9,000/- shall be levied for a 

period of every five years 

thereafter shall be levied. 

      Provided that one time tax 

payable by such vehicles shall 

be calculated after deducting 

the tax amount already paid 

after 10 years period or 15 years 

which ever may be applicable 

     Provided further that no one 

time tax shall be payable if the 

vehicle has already paid more 

than Rs. 9000/- as taxes. 

 

The amount of yearly 

installment will be fixed 

by dividing the addition of 

one-time tax prescribed in 

column-3 plus 66% of 

one-time tax for 05 years. 



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 b) Exceeding 1000 kgs 

but not exceeding 

3000 kgs of 

registered laden 

weight capacity 

i) One time tax of Rs. 7500/- per 

ton or part thereof at the time of 

registration for a period of 10 

years from the date of first 

registration in the State shall be 

levied on goods vehicles upto 

1001 to 3000 Kgs weight 

capacity. 

    Provided that one time tax 

payable by such vehicle already 

registered earlier shall be 

calculated after deducting the 

tax amount already paid. 

The amount of yearly 

installment will be fixed 

by dividing the addition of 

one-time tax prescribed in 

column-3 plus 66% of 

one-time tax for 10 years. 

   ii) For vehicle more than 10 years 

old one-time tax of Rs. 7500/- 

per ton or part thereof for a 

period of every five years 

thereafter shall be levied. 

      Provided that one time tax 

payable by such vehicles shall 

be calculated after deducting 

the tax amount already paid 

after 10 years or 15 years period 

which ever may be applicable. 

     Provided further that no one 

time tax shall be payable if the 

vehicles has already paid more 

than Rs. 7500/- per ton or part 

thereof as taxes. 

The amount of yearly 

installment will be fixed 

by dividing the addition of 

one-time tax prescribed in 

column-3 plus 66% of 

one-time tax for 05 years. 

2 a) Motor Cab and 

Omni Bus 

 One Time tax at the rate of 7% 

of the cost of taxi, motor cab, 

maxi cab excluding GST shall 

be levied for 12 years and 40% 

of one-time tax plus 10% green 

tax shall be levied for further 5 

years. 
 

    Provided that one time tax 

payable by such vehicles shall 

be calculated after deducting 

the tax amount already paid as 

per SCHEDULE-1   

The amount of yearly 

installment will be fixed 

by dividing the addition of 

one-time tax prescribed in 

column-3 plus 83% of 

one-time tax for 12 years. 

 b) Three Wheeler 

vehicle 
a) Seating Capacity not more than 

4 seats excluding driver :- 

      One Time tax Rs- 9000/- for 

newly registered vehicles shall 

be levied for 15 years. 

 

OR 

One time tax of Rs. 6000/- on 

all three wheelers up to one 

year age at the time of first 

registration shall be levied for a 

period of 10 years from the date 

The amount of yearly 

installment will be fixed 

by dividing the addition of 

one-time tax prescribed in 

column-3 plus 113% of 

one-time tax for 15 years.  

OR 

The amount of yearly 

installment will be fixed 

by dividing the addition of 

one-time tax prescribed in 

column-3 plus 133% of 



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of registration in the State. 

OR 

One time tax of Rs. 6000/- (Six 

Thousand) on more than 10 

years old three wheelers 

vehicles shall be levied for 

further five years. 

one-time tax for 10 years. 

OR 

The amount of yearly 

installment will be fixed 

by dividing the addition of 

one-time tax prescribed in 

column-3 plus 133% of 

one-time tax for 05 years. 

   b) Seating capacity up to 7 seats 

excluding the driver :- 

One time tax of Rs. 13500/- 

(Rs. Thirteen Thousand Five 

Hundred) on newly registered 

three wheelers vehicles shall be 

levied for 15 years. 

OR 

One Time Tax of Rs- 9000/- 

(Nine Thousand) on all the 

three wheelers Vehicles up to 

one year of age at the time of 

registration shall be levied from 

the date of first registration in 

the State for 10 years. 

OR 

One time tax of Rs. 9000/- 

(Nine Thousand) on more than 

10 years old three wheelers 

vehicles shall be levied for 

further five years. 

The amount of yearly 

installment will be fixed 

by dividing the addition of 

one-time tax prescribed in 

column-3 plus 264% of 

one-time tax for 15 years. 

 

OR 

The amount of yearly 

installment will be fixed 

by dividing the addition of 

one-time tax prescribed in 

column-3 plus 250% of 

one-time tax for 10 years. 

OR 

The amount of yearly 

installment will be fixed 

by dividing the addition of 

one-time tax prescribed in 

column-3 plus 250% of 

one-time tax for 05 years. 

3 Crane, Poclain and 

Mechanical digging 

vehicles (Shoval in front 

and hand digging device 

in rear side or otherwise 

installed working 

machine) generally known 

as J.C.B., Boaring 

Machine or digging 

Machine/vehicles, built by 

other manufacturers. 

One time tax at the rate of 

7% of the cost of the 

vehicle excluding GST 

shall be levied for 12 

years. 

 For further five 

years 40% of one-time tax  

plus 10% green tax shall 

be levied. 

The amount of yearly 

installment will be fixed 

by dividing the addition of 

one-time tax prescribed in 

column-3 plus 83% of 

one-time tax for 12 years. 

4 Trailer (Other than tractor-

Trailer)- More than 5000 

kgs registered laden 

weight capacity. 

One time tax at the rate of 

7% of the cost of the 

trailer excluding GST 

shall be levied. 

 For further 5 years 

40% of one-time tax plus 

10 % green tax shall be 

levied. 

The amount of yearly 

installment will be fixed 

by dividing the addition of 

one-time tax prescribed in 

column-3 plus 83% of 

one-time tax for 12 years. 

5 Tractor One time tax at the rate of 

4% of the cost of the 

tractor excluding GST 

shall be levied for 20 

years.  

The amount of yearly 

installment will be fixed 

as Rs. 1000 per year for 

20 years. 



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6. (i) Jharkhand Motor Vehicle Taxation (Amendment) Ordinance, 2019 is hereby 

repealed. 

     (ii) Notwithstanding such repeal, anything done or any action taken under the 

said Act. Ordinance shall be deemed to have been done or taken under the 

provisions of this.  

 

 

By Order of Governor of Jharkhand 

 

SANJAY PRASAD 

Principal Secretary-cum- Legal 

Advisor 

Department of Law 

Jharkhand. Ranchi. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



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