The Telangana Motor Vehicles Taxation Act, 1963.

 

 
 
 
 
 
 
 
 
 
 

THE TELANGANA MOTOR VEHICLES 
TAXATION ACT, 1963. 

 

ACT NO. 5 OF 1963. 
 

(UPDATED UPTO AMENDMENT ACT NO. 6 OF 2023) 

 
 
 
 
 
 
 
 



   

THE TELANGANA MOTOR VEHICLES TAXATION ACT, 1963. 

(ACT NO. 5 OF 1963). 

INDEX 

Section 
No. 

Contents 

1. Short title, extent and commencement. 

2. Definitions. 

3. Levy of tax on motor vehicles. 

3-A. Levy of additional tax on vehicles misused. 

3-B. Levy of Green Tax. 

4. Payment of tax and grant of licence. 

5. Display of licence on the motor vehicle and duty to stop it 
on demand by certain officers. 

6. Penalty for failure to pay tax. 

6A.  Levy of tax on certain motor vehicles based on gross 
traffic earnings. 

7. Recovery of tax, penalty or fine as an arrear of land 
revenue. 

8. Power to seize and detain motor vehicles in case of non-
payment of tax. 

9. Exemption, reduction or other modification of tax. 

10. Provisions of this Act not to apply to the motor vehicles, 
designed and used solely for agricultural and mining 
purposes. 

11. Manner of payment of dues under this Act. 

12. Appeal. 

13. Protection of acts done in good faith. 

14. Trial of offences. 



2  [Act No.5 of 1963] 

15. Procedure in certain cases. 

16. Power to make rules. 

17. Power to amend Schedules. 

18. Repeals and savings. 

19. Power to remove difficulty. 

 THE FIRST SCHEDULE. 

 SECOND SCHEDULE. 

 THE THIRD SCHEDULE. 

 THE FOURTH SCHEDULE. 

 FIFTH SCHEDULE. 

 THE SIXTH SCHEDULE. 

 THE SEVENTH SCHEDULE. 

 



 

THE TELANGANA MOTOR VEHICLES TAXATION  
ACT, 1963.1 

 
ACT NO. 5 OF 1963. 

 
1. (1) This Act may be called the 2Telangana Motor 
Vehicles Taxation Act, 1963. 
 
 (2) It extends to the whole of the State of 2Telangana.  
 
 (3) It shall come into force on such 3date as the 
Government may by notification in the 2Telangana Gazette, 
appoint. 
 
2. In this Act, unless the context otherwise requires,- 
 
 (a) “Government” means the State Government; 
 
 4[(aa) “Cost of the Vehicle” means in the case of motor 
vehicle manufactured in India the basic manufacturing cost 
and excise duty plus sales tax / GST or any other levy as 
may be applicable without allowing any cash or trade 
discount: 
 
 Explanation: 
 
  (i) The cost of the vehicle shall not be less than the 
ex-showroom price of the vehicle fixed by manufacturer. 

 
1. The Andhra Pradesh Motor Vehicles Taxation Act, 1963 received the 
assent of the President on the 2nd February, 1963. The said Act in force 
in the combined State, as on 02.06.2014, has been adapted to the State 
of Telangana, under section 101 of the Andhra Pradesh Reorganisation 
Act, 2014 (Central Act 6 of 2014) vide. the Notification issued in 
G.O.Ms.No.2, TR&B (TR.I) Department, dated 17.06.2014. 
2. Substituted by G.O.Ms.No.2, TR&B (TR.I) Department, dated 
17.06.2014. 
3. Came into force on 1st April, 1963. 
4. Inserted by Act No.6 of 2023. 

Short title, extent 
and 
commencement. 

Definitions. 



2  [Act No.5 of 1963] 

  (ii) In the case of imported motor vehicles, the price 
shown in the Bill of Entry, shall be inclusive of customs duty, 
sales tax / GST or any other levy, as may be applicable.] 
 
 (b) “laden weight” in relation to a motor vehicle or a 
trailer attached to it means, if a permit is issued to the motor 
vehicle under the Motor Vehicles Act, 1939 (hereinafter 
referred to as the ‘Motor Vehicles Act’), the maximum laden 
weight specified for the motor vehicle or the trailer in such 
permit; if no such permit is issued, the maximum laden 
weight specified for the motor vehicle or the trailer in the 
certificate of registration of the motor vehicle, and in case 
such weight is not specified in such certificate, the maximum 
laden weight of the motor vehicle or the trailer determined in 
such manner as may be prescribed; 
 
 (c) ‘licensing officer’ means an officer appointed by 
the Government as such for the purposes of this Act; 
 
 (d) ‘notification’ means a notification published in the 
5Telangana Gazette and the expression ‘notified’ shall be 
construed accordingly; 
 
 (e) ‘prescribed’ means prescribed by rules made 
under this Act; 
 
 (f) ‘registered owner’ means the person in whose 
name a motor vehicle is registered under the Motor Vehicles 
Act; 
 
 (g) ‘State’ means the State of 4Telangana; 
 
 (h) ‘tax’ means the tax leviable under this Act; 
 
 (i) ‘year’ means the financial year; ‘half-year’ means the 
first six months or the second six months of such year; and 

 
5. Substituted by G.O.Ms.No.2, TR&B (TR.I) Department, dated 
17.06.2014. 



[Act No.5 of 1963]  3 

‘quarter’ means the first three months or the second three 
months of such half-year; 
 
 (j) words and expressions used but not defined in this 
Act, shall have the meanings assigned to them in the Motor 
Vehicles Act. 
 
3. (1) The Government may, by notification from time to 
time direct that a tax shall be levied on every motor vehicle 
used or kept for use, in a public place in the State. 
 
 (2) The notification issued under sub-section (1) shall 
specify the class of motor vehicles on which, the rates for the 
periods at which, and the date from which, the tax shall be 
levied: 
 Provided that the rates of tax shall not exceed the 
maximum specified in column (2) of the First Schedule in 
respect of the classes of motor vehicles fitted with pneumatic 
tyres specified in the corresponding entry in column (1) 
thereof; and one and a half times the said maximum in 
respect of such classes of motor vehicles as are fitted with 
non-pneumatic tyres: 
 
 6[Provided further that in the case of motor cycles with 
or without attachment, invalid carriages, the tax shall be 
levied at the rates specified in the Third Schedule: 
 
 Provided also that in the case of Construction 
Equipment vehicles including Road Rollers, the rate of tax 
shall be levied at the rate specified in the Fourth Schedule: 
 
 Provided also that in the case of three or four wheeler 
motor vehicles including Motor Cars coming under non-
transport category, omni buses upto a seating capacity of 
(10) ten persons in all, new Motor Cabs and the Motor Cabs 
of other States that are entering into the rolls of this State by 

 
6. Substituted by Act No.11 of 2010. 

Levy of tax on 
motor vehicles. 



4  [Act No.5 of 1963] 

way of change of address or transfer of ownership, the tax 
shall be levied at the rates specified in the Sixth Schedule: 
 
 Provided also that Non-Transport Vehicles meant for 
carrying persons, owned by Companies/ Institutions/ 
Societies/Organisations upto a seating capacity of (10) ten in 
all and second or more personalized vehicles upto a seating 
capacity of (10) ten in all owned by an individual, the tax 
shall be levied at the rates specified in the Seventh 
Schedule.] 
 
 7[Provided also that in respect of Motor Vehicles 
operated with Battery/Compressed Natural Gas/Solar 
Energy, no tax shall be levied for a period of five years from 
the date to be notified.] 
 
8[3-A. (1) Notwithstanding anything contained in section 3, it 
shall be competent for the Government to provided for 
levying an additional tax in respect of a motor vehicle 
specified in one category or class notified under section 3, if 
misused or used not in accordance with the purpose for 
which the vehicle was registered, or the permit was granted, 
attracting higher rate of tax as a vehicle falling in another 
category or class: 
 
 Provided that the additional tax so levied shall be a sum 
equal to the difference of amount between the tax already 
levied and collected and the tax which shall be leviable in 
respect of such vehicle falling in another category. 
 
 (2) The registered owner or the person who is in 
possession or control of such vehicle misused or used not in 
accordance with the purpose for which the vehicle was 
registered or the permit was granted, shall pay the additional 
tax so levied under sub-section (1). 

 
7. Inserted by Act No.32 of 1997. 
8.  Sections 3-A and 3-B, with marginal headings inserted by Act No.33 
of 2006. 

Levy of 
additional tax on 
vehicles 
misused. 



[Act No.5 of 1963]  5 

3-B. There shall be levied and collected an additional tax 
called “Green Tax” in addition to the tax levied under section 
3, on the motor vehicles suitable for use on roads for the 
purpose of implementation of various measures to control air 
pollution in such manner to such categories, such amounts 
as may be notified: 
 
 Provided that the rates of tax shall not exceed the 
maximum specified in the Fifth Schedule.] 
 
4. (1) (a) The tax levied under this Act shall be paid in 
advance and in the manner specified in section 11, by the 
registered owner of the motor vehicle or any other person 
having possession or control thereof, at his choice, either 
quarterly, half-yearly or annually on a licence to be taken out 
by him for that quarter; half-year or year, within fifteen days 
from the commencement of the quarter, half-year or year, as 
the case may be. The tax for a half-yearly licence shall not 
exceed twice, and the tax for an annual licence shall not 
exceed four times, the tax for a quarterly licence. The 
Government may grant such rebate as may be prescribed in 
the case of half-yearly and annual licences. 
 
  9[(aa) Notwithstanding anything in clause (a), the tax 
levied under the second proviso to sub-section (2) of section 
3 shall be for the life time of the motor vehicle and shall be 
paid in advance in lumpsum by the registered owner of the 
motor vehicle or any other person having possession or 
control thereof: 
 
 Provided that if the tax in respect of the motor vehicles 
referred to in the second proviso to sub-section (2) of section 
3 has already been paid under sub-section (2) of section 3 
prior to the 1st April, 1987 the tax specified under the 
aforesaid second proviso shall be levied after the expiry of 
the period for which the tax was so paid and such tax shall 

 
9. Inserted by Act No.15 of 1987. 

Levy of Green 
Tax. 

Payment of tax 
and grant of 
licence. 



6  [Act No.5 of 1963] 

be paid within one month from the date of the expiry of the 
said period;] 
 
  (b) Where the tax for any motor vehicle has been paid 
for any quarter, half-year or year and the motor vehicle has 
not been used during the whole of that quarter, half-year or 
year or a continuous part thereof not being less than one 
month, a refund of the tax at such rates as may, from time to 
time, be notified by the Government; shall be payable 
subject to such conditions as may be specified in such 
notification. 
 
  10[(bb) Notwithstanding anything in clause (b), where 
lumpsum tax has been paid as specified in clause (aa) a 
refund of the tax at such rates as may be from time to time 
be notified by the Government, shall be payable subject to 
such conditions as may be specified in the notification in the 
case of removal of the vehicle to any other State on transfer 
of ownership or change of address.] 
 
 (2) Notwithstanding anything in sub-section (1), no 
person shall be liable to pay tax in respect of a motor vehicle 
for a particular period if the tax due in respect of that motor 
vehicle for that period has already been paid by some other 
person. 
 
 (3) (a) Where a tax in respect of a motor vehicle is paid 
by any person for a particular period or if no such tax is 
payable therefor, the licensing officer shall,- 
 
  (i) grant to such person a licence, in such form as 
may be notified by the Government, to use the motor vehicle 
in any public place in the State during the said period; and  
 
  (ii) record, in the certificate of registration in respect of 
the motor vehicle for which such certificate is granted under 
the Motor Vehicles Act, and, if no such certificate of 

 
10. Inserted by Act No.15 of 1987. 



[Act No.5 of 1963]  7 

registration is granted in respect of a motor vehicle, in a 
certificate in such form as may be notified by the 
Government, that the tax has been paid or that no tax is 
payable, in respect of the motor vehicle for the said period: 
 
 11[Provided that where a lumpsum tax is payable under 
this Act, payment of such tax by any person shall be 
recorded in the certificate of registration and no licence shall 
be granted to such person.] 
 
  (b) Every licence granted under clause (a) of this  
sub-section shall be valid throughout the State. 
 
 (4) Notwithstanding anything in section 3 or  
sub-section (1), the Government may, by notification from 
time to time, direct that a temporary licence for a period not 
exceeding thirty days at a time may be issued in respect of a 
motor vehicle of any class on payment of such tax, and 
subject to such conditions as may be specified in such 
notification: 
 
 Provided that the rate of tax shall not exceed the 
maxima specified in columns (2) and (3) of the Second 
Schedule in respect of the classes of motor vehicles, fitted 
with pneumatic tyres specified in the corresponding entry in 
column (1) thereof, and one and a half times the said 
maxima in respect of such classes of motor vehicles as are 
fitted with non-pneumatic tyres. 
 
 (5) No motor vehicle shall be used in any public place in 
the State at any time after the issue of a notification under 
sub-section (1) of section 3, unless a licence permitting its 
use during such time has been obtained as specified in 
clause (a) of sub-section (1) or sub-section (4). 
 
 
 

 
11. Added by Act No.15 of 1987. 



8  [Act No.5 of 1963] 

5. (1) (a) No motor vehicle shall be used in any public 
place, unless the licence granted in respect thereof under 
clause (a) of sub-section (3) of section 4, or under  
sub-section (4) of that section, is displayed on the motor 
vehicle in such manner as may be notified by the 
Government. 
 
  (b) If the licence is not so-displayed on the motor 
vehicle, the registered owner or the person having 
possession or control thereof shall be punishable with fine 
which may extend to fifty rupees. 
 
 (2) (a) Any officer of the Transport Department not 
below such rank as may be notified, or any police officer in 
uniform not below the rank of a Sub-Inspector, or such other 
officer as may be prescribed, may require the driver of any 
motor vehicle in any public place to stop that motor vehicle 
and cause it to remain stationary so long as may reasonably 
be necessary for the purpose of satisfying himself that a 
licence has been duly obtained in respect of such motor 
vehicle. 
 
  (b) Any person who wilfully fails to stop a motor 
vehicle when required to do so by an officer under clause (a) 
of this sub-section or resists such officer, shall be punishable 
with fine which may extend to fifty rupees. 
 
6. If the tax due in respect of any motor vehicle has not 
been paid as specified in section 4, the registered owner or 
the person having the possession or control thereof shall, in 
addition to payment of the tax due, be liable to a penalty, 
which may extend to twice the quarterly tax in respect of that 
vehicle, to be levied by such officer, by order in writing and in 
such manner as may be prescribed: 
 
 12[Provided that if the lumpsum tax under this Act has 
not been paid, the registered owner or the person having 

 
12. Added by Act No.15 of 1987. 

Penalty for 
failure to pay tax. 

 

Display of 
licence on the 
motor vehicle 
and duty to stop 
it on demand by 
certain officers. 



[Act No.5 of 1963]  9 

possession or control thereof shall, in addition to payment of 
the tax due, be liable to penalty which may extend to twice 
the lumpsum tax payable under clause (aa) of sub-section 
(1) of section 4.] 
 
13[6A. Notwithstanding anything in sections 3, 4, 5, and 6,- 
 
 (1) every registered owner, who owns or keeps in his 
possession or control more than two thousand motor 
vehicles for plying on hire or reward, shall pay in respect of 
all such motor vehicles, a tax at such rate, not exceeding 
fifteen percentum of the gross traffic earnings, as may be 
specified by the Government, by notification, from time to 
time. 
 
 Explanation:- For the purposes of this section,- 
 
  (a) the term “gross traffic earning” shall mean the total 
amount collected towards fares, freights, including luggage 
charges and any amount collected towards hire or reward by 
or on behalf of such registered owner, either directly or 
indirectly, in respect of all the motor vehicles, as may be 
determined in the manner prescribed; 
 
  (b) while computing the “percentum of the gross traffic 
earning,” the Government shall, as far as practicable, take 
into account the amount of tax collected for the preceding 
year from such owner, the changes in the rates of tax under 
clause (3) during the current year if any; and the 
approximate growth in the traffic during the current year. 
 
 (2) in order to determine the amount of tax payable 
under this section in any year, the registered owner shall 
make and deliver a declaration, within such time to such 
authority and in such form as may be prescribed, stating the 
gross traffic earning for the preceding year, together with ten 
percentum of such gross traffic earning and containing any 

 
13. Section 6A with marginal heading inserted by Act No.15 of 1994. 

Levy of tax on 
certain motor 
vehicles based 
on gross traffic 
earnings. 



10  [Act No.5 of 1963] 

other prescribed particulars, in respect of all motor vehicles 
used or kept for use by him in the State in the preceding 
year; 
 
 (3) on receipt of such declaration, the prescribed 
authority shall, on the basis of such declaration, determine 
the amount of tax to be paid by such registered owner 
provisionally and communicate the same to the registered 
owner by issuing an order of provisional assessment of tax 
for the year within such period and in such form as may be 
prescribed; 
 
 Provided that it shall be open to the prescribed authority 
to review any order of provisional assessment of tax for the 
year, in any case where it is considered necessary so to do 
and pass a fresh order of provisional assessment of tax; 
 
 14[(4) the amount of tax provisionally determined under 
clause (3) shall be paid by the registered owner of the motor 
vehicles or any other person having possession or control 
thereof, to the prescribed authority in twelve equal monthly 
instalments, to be paid on or before the fifteenth day for the 
month of April and on or before the tenth day for the 
remaining months in the calendar year, in the manner 
specified in section 11.] 
 
 (5) the registered owner shall there after deliver within 
the prescribed time, the final declaration stating the gross 
traffic earning of the year and containing such other 
particulars may be prescribed.  Such declaration shall be 
accompanied, by the details of provisional payment of tax 
paid to the prescribed authority in pursuance of the order of 
provisional assessment issued for the year and by such 
other documents as may be prescribed; 
 
 

 
14. Substituted by Act No.12 of 2002. 



[Act No.5 of 1963]  11 

 (6) on receipt of such final declaration, the prescribed 
authority shall verify the number of motor vehicles used or 
kept for use by the registered owner during the year for 
which the tax is payable, the amount of fares, freights, 
luggage charges and hire or rewards collected and such 
other particulars as may be deemed necessary and shall 
finally determine the amount of tax leviable at the rate fixed 
under clause (1), and communicate the same to the 
registered owner by issuing an order to final assessment of 
tax for the year in such form as may be prescribed; 
 
 (7) where the amount of tax is finally determined under 
clause (6), taking into consideration the amount paid by the 
registered owner or other person under clause (4), the 
difference, if any, that may be due shall be paid by, or 
refunded to, the registered owner in such manner and within 
such time as may be prescribed; 
 
 (8) the prescribed authority may, for purposes of this 
section, require the registered owner of the motor vehicle or 
the person having the possession or control thereof, to 
produce before it any accounts, registers, records or other 
documents or to furnish any information and examine the 
accounts, registers, records or other documents; and the 
registered owner or other person shall comply with any such 
requisition so made; 
 
 (9) the registered owner or other person having the 
possession or control of the motor vehicle who commits 
default in the payment of tax as required under this section, 
shall be liable to pay such amount towards penalty, not 
exceeding one fourth of the amount of the tax payable, as 
may be levied by the prescribed authority.] 
 
7. Any tax, penalty or fine due under this Act may be 
recovered in the same manner as an arrears of land 
revenue; the motor vehicle in respect of which the tax, 
penalty or fine is due or its accessories may be distrained 
and sold, whether or not such motor vehicle or accessories 

Recovery of tax, 
penalty or fine as 
an arrear of land 
revenue. 



12  [Act No.5 of 1963] 

are in the possession or control of the person liable to pay 
tax, penalty or fine. 
 
8. Without prejudice to the provisions of sections 6 and 7, 
where any tax due in respect of any motor vehicle has not 
been paid as specified in section 4, such officer as may be 
prescribed, may seize and detain the motor vehicle in 
respect of which the tax is due under this Act and for this 
purpose take or cause to be taken any steps he may 
consider necessary for the temporary safe custody of the 
vehicle, until the tax due in respect of the vehicle is paid. 
 
9. (1) The Government may, by notification,- 
 
  (a) grant an exemption, make a reduction in the rate 
or order other modification not involving an enhancement in 
the rate, of the tax payable- 
 
   (i) by any person or class of persons, or  
 
   (ii) in respect of any motor vehicle or class of motor 
vehicles or motor vehicles running in any particular area; and 
 
  (b) cancel or vary such exemption, reduction or other 
modification. 
 
 (2) Any notification issued under sub-section (1) shall 
be laid, as soon as may be after it is issued, on the table of 
the Legislature of the State while it is in session for a total 
period of fourteen days which may be comprised in one 
session or in two successive sessions. 
 
15[10. (1)] Nothing in this Act shall apply to a motor vehicle 
registered in the name of the owner or occupier of any 
agricultural land or mine if such land is under his personal 
cultivation or if such mine is being worked personally by him 
and such motor vehicle is designed and used solely for 

 
15. Section 10 renumbered as 10 (1) by Act No.10 of 1974. 

Power to seize 
and detain motor 
vehicles in case 
of non-payment 
of tax. 

Exemption, 
reduction or 
other 
modification of 
tax. 

Provisions of 
this Act not to 
apply to the 
motor vehicles, 
designed and 
used solely for 
agricultural and 
mining 
purposes. 



[Act No.5 of 1963]  13 

carrying out agricultural or mining operations on such land or 
mine or within a distance of fifteen miles from the limits of 
such land or mine. 
 
 16[(2) Notwithstanding anything contained in the Act, a 
tax at rupees twenty-five per quarter shall be levied on any 
vehicle specified in sub-section (1), when the vehicle is not 
used solely for carrying out such agricultural or mining 
operations but is used by its registered owner for any other 
purpose of his own.] 
 
 Explanation I.- For the purpose of this section, the 
expression “agricultural operation” shall mean tilling, sowing, 
harvesting, crushing of agricultural produce or any other 
similar operation carried out for the purpose of agriculture; 
but shall not include the transporting of persons, manure or 
materials for the purpose of agriculture or the transporting of 
agricultural produce except when such transporting is made 
by the owner or occupier of the land for his own purposes – 
 
  (i) within a distance of fifteen miles from the limits of 
such land, or  
 
  (ii) to or from the nearest market place irrespective of 
the distance of such market place from the limits of such 
land. 
 
 Explanation II.- For the purpose of this section, 
“personal cultivation” means cultivation by a person of his 
own land and on his own account- 
 
 (1) by his own labour; 
 
 (2) by the labour of any member of his family; or  
 

 
16. Sub-section (2) inserted by Act No.10 of 1974. 



14  [Act No.5 of 1963] 

 (3) by servants on wages payable in cash or in kind or 
both or by hired labour under his personal supervision or 
under the personal supervision of any of his relatives. 
 
 Explanation III.- For the purpose of this section, the 
expression ‘mining operation’ means any operation 
undertaken for the purpose of winning any mineral. 
 
17[11. Payment of every amount due under this Act shall be 
made, by the production before the licensing officer of a 
demand draft obtained from any scheduled bank as defined 
in the Reserve Bank of India Act, 1934, to the value for 
which payment is required or in such other manner as may 
be prescribed.] 
 
18[12. Any person aggrieved- 
 
 (a) by an order of levy of additional tax imposed under 
section 3-A; 
 
 (b) by an order of levy under section 6; or  
 
 (c) by the seizure under section 8, 
 
 may, within a period of thirty days from the date of 
communication to him of the order of levy or the date of 
seizure, as the case may be, appeal to such authority in the 
manner and on payment of such fees, as may be 
prescribed.] 
 
13. No suit, prosecution or other legal proceeding shall be 
instituted against any person for anything which is, in good 
faith, done-or intended to be done under this Act or under 
the rules made thereunder. 
 

 
17. Substituted by Act No.11 of 1971. 
18. Substituted by Act No.11 of 2010. 

Manner of 
payment of dues 
under this Act.  

Central Act 2 of 1934 

Appeal. 

Protection of 
acts done in 
good faith. 



[Act No.5 of 1963]  15 

14. No court inferior to that of a Second Class Magistrate 
shall try any offence punishable under this Act. 
 
15. (1) A court taking cognizance of an offence punishable 
under sub-section (1) or under sub-section (2) of section 5, 
in so far as it relates to wilful failure to stop a motor vehicle 
when required to do so by an officer, may state upon the 
summons to be served on the accused person that he- 
 
  (a) may appear by pleader and not in person, or  
 
  (b) may, by a specified date prior to the hearing of the 
charge, plead guilty to the charge by a registered letter 
addressed to the court and remit to the court such sum not 
exceeding fifty rupees, as the court may specify. 
 
 (2) Where an accused person pleads guilty and remits 
the sum specified by the court, no further proceedings in 
respect of the offence shall be taken against him. 
 
16. (1) The Government may, by notification, make rules for 
carrying out all or any of the purposes of this Act. 
 
 (2) Any rule made under sub-section (1) may provide 
that a breach thereof shall be punishable with fine which 
may extend to fifty rupees. 
 
 (3) Every rule made under this section shall, 
immediately after it is made; be laid before each House of 
the State Legislature if it is in session and if it is not in 
session, in the session immediately following, for a total 
period of fourteen days which may be comprised in one 
session or in two successive sessions, and if, before the 
expiration of the session in which it is so laid or the session 
immediately following both Houses agree in making any 
modification in the rule or in the annulment of the rule, the 
rule shall thereafter have effect only in such modified form or 
stand annulled, as the case may be; so however that any 

Trial of offences. 

Procedure in 
certain cases. 

Power to make 
rules. 



16  [Act No.5 of 1963] 

such modification or annulment shall be without prejudice to 
the validity of anything previously done under that rule. 
 
17. (1) The Government may, by order, amend the 
Schedules. 
 
 19[(2) Any order issued under sub-section (1) shall be 
laid, as soon as may be after it is issued, on the table of the 
Legislature of the State.] 
 
 (3) When a Schedule is so amended, any reference to 
that Schedule in this Act shall be construed as a reference to 
such Schedule as so amended. 
 
18. The following Acts are hereby repealed:- 
 
 (i) the Andhra Pradesh (Andhra Area) Motor Vehicles 
Taxation Act, 1931, 
 
 (ii) the Andhra Pradesh (Telangana Area) Motor 
Vehicles Taxation Act, 1955, and  
 
 (iii) the Andhra Pradesh Motor Vehicles (Taxation of 
Passengers and Goods) Act, 1952: 
 
 Provided that such repeal shall not affect the previous 
operation of the said Acts or any right, privilege, obligation or 
liability already acquired, accrued or incurred thereunder, 
and subject thereto, anything done or any action taken 
(including any appointment, notification, notice, order, rule, 
form, certificate, licence or permit) in the exercise of any 
power conferred by or under the said Acts shall be deemed 
to have been done or taken in the exercise of the powers 
conferred by or under this Act as if this Act were in force on 
the date on which such thing was done or action was taken; 
and all arrears of tax and other amounts due at the 

 
19. Substituted by Act No.6 of 2023. 

Power to amend 
Schedules. 

Repeals and 
savings. 



[Act No.5 of 1963]  17 

commencement of this Act may be recovered as if they had 
accrued under this Act. 
 
19. If any difficulty arises in giving effect to the provisions of 
this Act in consequence of the transition to the said 
provisions from the corresponding provisions of the Acts in 
force immediately before the commencement of this Act or 
otherwise, the Government may, after previous publication 
by order published in the 20Telangana Gazette, make such 
provisions, not inconsistent with the purposes of this Act, as 
appear to them to be necessary or expedient for removing 
the difficulty. 
  

 
20. Substituted by G.O.Ms.No.2, TR&B (TR.I) Department, dated 
17.06.2014. 

Power to remove 
difficulty. 



18  [Act No.5 of 1963] 

21THE FIRST SCHEDULE 
[Proviso to sub-section (2) of section 3] 

     
Classes of Motor Vehicles fitted with pneumatic tyres Maximum 

quarterly 
rate of tax 

(1) (2) 

      Rs. Ps. 

1. Motor Vehicles including motor scooters and 
 cycles with attachment for propelling the same by 
 mechanical power not exceeding 406 Kgs., in 
 weight unladen. 

 

 (a) Bicycles below 350 CC if not used for 
 drawing a trailer or side car. 

60.00 

 (b) bicycles below 350 CC if used for drawing a 
 trailer or side car and bicycles of and above 350 
 CC whether used for drawing a trailer or a side 
 car or not. 

70.00 

 (c) Tricycles 80.00 

2. Invalid carriages 30.00 

3. Goods Carriages  

 (a) Vehicles not exceeding 300 Kgs., in laden 
 weight. 

600.00 

 (b) Vehicles exceeding 300 Kgs., but not 
exceeding 1000 Kgs., in laden weight. 

750.00 

 (c) Vehicles exceeding 1000 Kgs., but not 
 exceeding 1500 Kgs., in laden weight. 

1050.00 

 (d) Vehicles exceeding 1500 Kgs., but not 
 exceeding 3000 Kgs., in laden weight. 

1200.00 

 (e) Vehicles exceeding 3000 Kgs., but not 
 exceeding 4500 Kgs., in laden weight. 
 

1350.00 

 
21. First Schedule substituted by Act 11 of 1992. 



[Act No.5 of 1963]  19 

(1) (2) 

      Rs. Ps. 

 (f) Vehicles exceeding 4500 Kgs., but not 
 exceeding 5500 Kgs., in laden weight. 

1800.00 

 (g) Vehicles exceeding 5500 Kgs., but not 
 exceeding 9000 Kgs., in laden weight. 

2400.00 

 (h) Vehicles exceeding 9000 Kgs., but not 
 exceeding 12000 Kgs., in laden weight. 

3000.00 

 (i) Vehicles exceeding 12000 Kgs., but not 
 exceeding 15000 Kgs., in laden weight. 

3600.00 

 (j) Vehicles exceeding 15000 Kgs., in laden 
 weight (for every 250 Kgs. or part thereof in 
 excess of 15,000 Kgs.) 

3600.00 
+ 100.00 

 (k) Additional tax payable in respect of goods 
 carriages used for drawing trailers; 

 

  (i) For each trailer not exceeding 1,000 Kgs., in 
  laden weight. 

600.00 

  (ii) For each trailer exceeding 1,000 Kgs., but  
  not exceeding 3000 Kgs., in laden weight 

900.00 

  (iii) For each trailer exceeding 3,000 Kgs., in 
 laden weight. 
 
  Provided that two or more goods carriages shall 
  not be chargeable under this clause in respect 
  of the same trailers. 

1200.00 

4. Motor Vehicles plying for hire or used for transport 
 of passengers and in respect of which permits 
 have been issued under the Motor Vehicles Act, 
 1988,- 
 

 

 (i) Vehicles permitted to carry in all more than five 
 persons. 
 
 
 

 
250.00 

Central Act 59 of 

1988. 



20  [Act No.5 of 1963] 

(1) (2) 

 Rs. Ps. 

 (ii) Vehicles permitted to carry more than five 
 persons but not more than seven persons in all 
 for every person other than the driver which the 
 vehicle is permitted to carry. 

 
 
 

100.00 

 (iii) Vehicles permitted to carry more than six 
 passengers and plying as stage Carriages on 
 town  service routes; 

 

 (a) in respect of vehicles permitted to ply as 
 Express Service for every passenger (other than 
 the driver and the conductor) which the vehicle is 
 permitted to carry. 

 
 
 

600.00 

 (b) in respect of vehicles permitted to ply as 
 ordinary services, for every passenger (other than 
 the driver and Conductor) which the vehicle is 
 permitted to carry.  

 
 
 

500.00 

 (iv) Vehicles permitted to carry more than six 
 passengers and plying as stage carriages on 
 routes other than town service routes; 

 

   (a) in respect of vehicles permitted to ply as 
 Express Service for every passenger (other than 
 the driver and conductor) which the vehicle is 
 permitted to carry. 

 
 
 

22[4000.00] 

   (b) in respect of vehicles permitted to ply as 
 ordinary services, for every passenger (other than 
 the driver and conductor) which the vehicle is 
 permitted to carry. 

 
 
 

600.00 

 (v) vehicles permitted to carry more than six 
 passengers and plying as contract carriages for 
 every passenger (other than the driver and 
 conductor) which vehicle is permitted to carry. 
 
 
 

 
 
 

2000.00 

 
22. Substituted by Act No.33 of 2006.  



[Act No.5 of 1963]  21 

(1) (2) 

 Rs. Ps. 

 (vi) Vehicles permitted to carry more than six 
 passengers and plying as contract carriages on 
 inter-state routes on temporary permits under 
 sub-section (8) of section 88 of the Motor Vehicles 
 Act, 1988 and on intra-state routes (within the 
 State of Telangana) for every passenger other 
 than driver which the vehicle is permitted to carry. 

 
 
 
 
 
 

2000.00 

 (b) Contract carriages plying within the home 
 district and any one contiguous district, for every 
 passenger other than driver. 

 
 

2000.00 

 (Vii) 23[XXX]  

5. Motor Vehicles not themselves constructed to 
 carry any load other than water, fuel, 
 accumulators, and other equipments used for the 
 purpose of propulsion, loose tools and loose 
 equipment use for haulage solely and weighing 
 together with the large number of trailers 
 proposed to be drawn. 

 
 
 
 
 

1500.00 

6. (i) Fire engines, fire tenders and road water 
 sprinklers. 

 
300.00 

 (ii) Additional tax payable in respect of such 
 vehicle used for drawing trailers including fire 
 engines and trailer pumps: 
 
 Provided that two or more vehicles shall not be 
 chargeable under this clause in respect of the 
 same trailer. 

 
 

30.00 

7. Omni buses with a seating capacity of more than 
 six (excluding driver) and used for transport of 
 persons for every person (other than the driver). 

 
 

200.00 

8. Motor Vehicles other than those liable to tax under 
 the foregoing provision of this Schedule: 

 

 (a) weighing not more than 762 Kgs., unladen. 130.00 

 
23. Item (vii) omitted by Act No.33 of 2006.  

Central Act 59 of 

1988. 



22  [Act No.5 of 1963] 

(1) (2) 

 Rs. Ps. 
 (b) weighing not more than 762 Kgs., but not 
 more than 1,524 Kgs., unladen. 

 
180.00 

 (c) weighing more than 1,524 Kgs., but not 
 more than 2,286 Kgs., unladen. 

230.00 

 (d) weighing more than 2,286 Kgs., but not 
 more than 3,048 Kgs., unladen. 

280.00 

 (e) weighing more than 3,048 Kgs., unladen but 
 not weighing more than 4000 Kgs. 

360.00 

 (f) weighing more than 4000 Kgs., unladen (for 
 every 250 Kgs., or part thereof in excess of 
 4000 Kgs.,) 

360.00 
+ 40.00 

 (g) Additional tax payable in respect of such 
 vehicles used for drawing trailers: 

 

 (i) for each trailer not exceeding 1,016 Kgs., in 
 weight unladen. 
 

80.00 

 (ii) for each trailer exceeding 1,016 Kgs., in 
 weight unladen: 
 
 Provided that two or more vehicles shall not be 
 chargeable under this clause in respect of the 
 same trailer. 

150.00 

  



[Act No.5 of 1963]  23 

24SECOND SCHEDULE 
[Proviso to sub-section (4) of section 4] 

 

 Classes of motor vehicles fitted 
with pneumatic tyres 

Maximum tax 
----------------------------------- 

For a 
period not 
exceeding 
seven 
days 

For a period 
exceeding 
seven days 
but not 
exceeding 
thirty days. 

 (1) (2) (3) 

  Rs. Ps. Rs. Ps. 
1. Motor cycles whether used for 

drawing a trailer or side car or not 
including Motor scooters and 
cycles with attachment for 
propelling the same by mechanical 
power. 

 
 
 
 
 

12.00 

 
 
 
 
 

40.00 

2. Invalid Carriage. 5.00 15.00 

3. Goods Carriages:   

 (a) Vehicles not exceeding 1,000 
 Kgs., in laden weight. 

 
113.00 

 
375.00 

 (b) Vehicles exceeding 1,000 Kgs., 
 but not exceeding 1,500 Kgs., 
 in laden weight. 

 
 

158.00 

 
 

525.00 

 (c) Vehicles exceeding 1,500 Kgs., 
 but not exceeding 2,300 Kgs., 
 in laden weight. 

 
 

169.00 

 
 

563.00 

 (d) Vehicles exceeding 2,300 Kgs., 
 but not exceeding 3,000 Kgs., 
 in laden weight. 

 
 

180.00 

 
 

600.00 

 (e) Vehicles exceeding 3,000 Kgs., 
 but not exceeding 4,300 Kgs.,    
 in laden weight. 

 
 

203.00 

 
 

675.00 

  

 
24. Second Schedule substituted by Act No.11 of 1992.  



24  [Act No.5 of 1963] 

 (1) (2) (3) 

  Rs. Ps. Rs. Ps. 

 (f) Vehicles exceeding 4,300 Kgs., 
 but not exceeding 5,600 Kgs., 
 in laden weight. 

 
 

270.00 

 
 

900.00 

 (g) Vehicles exceeding 5,600 Kgs., 
 but not exceeding 7,600 Kgs., 
 in laden weight 

 
 

315.00 

 
 

1050.00 

 (h) Vehicles exceeding 7,600 Kgs., 
 but not exceeding 9,100 Kgs., 
 in laden weight 

 
 

360.00 

 
 

1200.00 

 (i) Vehicles exceeding 9,100 Kgs., 
 but not exceeding 10,700 Kgs., 
 in laden weight. 

 
 

450.00 

 
 

1500.00 

 (j) Vehicles exceeding 10,700 Kgs., 
 but not exceeding 12,700 Kgs., 
 in laden weight. 

 
 

495.00 

 
 

1650.00 

 (k) Vehicles exceeding12,700 Kgs., 
 but not exceeding 14,700 Kgs., 
 in laden weight. 

 
 

518.00 

 
 

1725.00 

 (l) Vehicles exceeding 14,700 Kgs., 
 but not exceeding 15,500 Kgs., 
 in laden weight. 

 
 

540.00 

 
 

1800.00 

 (m) Vehicles exceeding 15,500 Kgs., 
 in laden weight 

540.00 
+ 15.00 

1800.00 
+ 50.00 

  (for every 
250 Kgs., 

or part 
thereof in 
excess of 

15,500 
Kgs., in 

laden 
weight) 

 
 
 

 (for every 
250 Kgs., or 
part thereof 
in excess of 

15,500 Kgs., 
in laden  
weight) 

  



[Act No.5 of 1963]  25 

 (1) (2) (3) 

  Rs. Ps. Rs. Ps. 

 (n) Additional tax payable in 
 respect of vehicles used for 
 drawing trailers: 

  

  (i) for each trailer not 
 exceeding 1,000 Kgs., in laden 
 weight. 

   
 

90.00 

 
 

300.00 

  (ii) for each trailer exceeding 
 1,000 Kgs., but not exceeding 
 3,000 Kgs., in laden weight: 

  
 
 135.00 

 
 

450.00 

  (iii) for each trailer exceeding 
 3,000 Kgs., in laden weight; 
 
 Provided that two or more 
vehicles shall not be chargeable 
under this clause in  respect of the 
same trailer. 

 
180.00 

 
600.00 

4.  Motor Vehicles plying for hire 
 and used for the transport of 
 passengers: 

  

  (i) to carry in all not more than 
 4 persons. 

 
38.00 

 
125.00 

  (ii) to carry more than 4 
 persons but not more than 7 
 persons, for every person 
 which the vehicle is so 
 permitted to carry. 

 
 
 
 

15.00 

 
 
 
 

50.00 

  (iii) to carry more than 7 
 persons, for every person 
 which the vehicle is so 
 permitted to carry. 

 
 
 

25[300.00 

 
 
 

1000.00] 

  

 
25. Substituted by Act No.1 of 1997. 



26  [Act No.5 of 1963] 

 (1) (2) (3) 

  Rs. Ps. Rs. Ps. 

5. Motor Vehicles other than those 
liable to tax under the foregoing 
provisions of this Schedule: 

  

 (a) weighing not more than 762 
 Kgs., unladen. 

 
20.00 

 
65.00 

 (b) weighing more than762 Kgs., 
 but not more than 2,286 Kgs., 
 unladen. 

 
 

35.00 

 
 

115.00 
 (c) weighing more than 2,286 Kgs., 

 unladen. 
 

42.00 
 

140.00 

 (d)additional tax payable in respect 
 of such vehicles used for 
 drawing trailers: 

  

  (i) for each trailer not exceeding
  1,016 Kgs., in weight unladen. 

 
12.00 

 
40.00 

  (ii) for each trailer exceeding 
  1,016 Kgs., in weight unladen: 
 
 Provided that two or more 
vehicles shall not be chargeable 
under this clause in respect of the 
same trailer. 

 
23.00 

 
75.00 



[Act No.5 of 1963]  27 

26[THE THIRD SCHEDULE 

(See second Proviso to sub-section (2) of section-3) 

 
Sl.No. Period/class of 

vehicle  
Motor cycles including 
Tricycles, Motor Scooters 
and Cycles with or without 
attachment. 

Invalid 
Carriage. 

Vehicles not 
exceeding 
60 CC. 

Vehicles 
exceeding 
60 CC. 

1 2 3 4 5 

1. At the time of 
registration of 
new vehicles. 

9% of the 
cost 

9% of the 
cost 

Rs.901/- 

2. If the vehicle is 
already 
registered and 
its age from the 
month of 
registration is: 

   

 (1) Not more 
than 2 years  

8% cost of 
the vehicle  

8% cost of 
the vehicle 

Rs. 829/- 

 (2) More than 2 
years but not 
more than 3 
years 

7% cost of 
the vehicle 

7% cost of 
the vehicle 

Rs. 758/- 

 (3) More than 3 
years but not 
more than 4 
years 

6% cost of 
the vehicle 

6% cost of 
the vehicle 

Rs. 686/- 

 (4) More than 4 
years but not 
more than 5 
years  

5% cost of 
the vehicle 
 
 

5% cost of 
the vehicle 

Rs. 615/- 

  

 
26. Substituted by Act No.11 of 2010 (Third & Fourth Schedules) 



28  [Act No.5 of 1963] 

1 2 3 4 5 

 (5) More than 5 
years but not 
more than 6 
years 

4% cost of 
the vehicle 

4% cost of 
the vehicle 

Rs. 543/- 

 (6) More than 6 
years but not 
more than 7 
years 

3.5% cost of 
the vehicle 

3.5% cost 
of the 
vehicle 

Rs. 472/- 

 (7) More than 7 
years but not 
more than 8 
years 

3% cost of 
the vehicle 

3% cost of 
the vehicle 

Rs. 400/- 

 (8) More than 8 
years but not 
more than 9 
years 

2.5% cost of 
the vehicle 

2.5% cost 
of the 
vehicle 

Rs. 329/- 

 (9) More than 9 
years but not 
more than 10 
years 

2% cost of 
the vehicle 

2% cost of 
the vehicle 

Rs. 257/- 

 (10) More than 
10 years but not 
more than 
11years 

1.5% cost of 
the vehicle 

1.5% cost 
of the 
vehicle 

Rs. 186/- 

 (11) More than 
11years 

1% cost of 
the vehicle 

1% cost of 
the vehicle 

Rs.114/- 

 
 

  



[Act No.5 of 1963]  29 

27THE FOURTH SCHEDULE 

(See Third Proviso to sub-section (2) of section 3) 

 

Sl.No. Period Rate of tax on Road 
Rollers and 
Construction 
Equipment Vehicles. 

1 2 3 

1. At the time of registration of new 
vehicle. 

7.5% of the cost of 
the vehicle. 

2. If the vehicle is already registered 
and its age from the month of the 
registration is: 

 

 (i) Less than 3 years. 6.5% of the cost of 
the vehicle. 

 (ii) More than 3 years but less 
than 6 years. 

5.0% of the cost of 
the vehicle. 

 (iii) More than 6 years. 4.0% of the cost of 
the vehicle] 

  

 
27. Fourth Schedule substituted by Act No.11 of 2010.  



30  [Act No.5 of 1963] 

28[FIFTH SCHEDULE 
(See sub-section (1) of section 3-B) 

 
Sl.No. Class of vehicles Amount of Tax 

(1) (2) (3) 

1. Motor vehicles other than Transport 
vehicles which have completed 15 
years from the date of their 
registration,- 

 

 (i) Motor Cycle Rs. 1000/- P.A. 

 (ii) Other than motor Cycle Rs. 5000/- P.A. 

2. Transport vehicles which have 
completed 7 years from the date of 
their registration.] 

Rs. 5000/- P.A. 

  

 
28. Added by Act No.33 of 2006.  



[Act No.5 of 1963]  31 

29[THE SIXTH SCHEDULE 

(See Fourth Proviso to sub-section (2) of section 3) 

 
1 2 3 4 

Sl.No. Period/Class of 
vehicle 

Three or four wheeler 
motor vehicles 
including Motor Cars, 
Jeeps coming under 
non-transport 
category, omni buses 
upto a seating capacity 
of (10) ten persons in 
all and new Motor 
Cabs and the Motor 
Cabs of other States 
that are entering into 
the rolls of this State 
by way of change of 
address or transfer of 
ownership the cost of 
which does not exceed 
rupees ten lakhs. 

Three or four 
wheeler motor 
vehicles including 
Motor Cars, Jeeps 
coming under non-
transport category 
omni buses upto a 
seating capacity of 
(10) ten persons in 
all and new Motor 
Cabs and the 
Motor Cabs of 
other States that 
are entering into 
the rolls of this 
State by way of 
change of address 
or transfer of 
ownership the cost 
of which exceeds 
rupees ten lakhs.  

1 2 3 4 

1 At the time of 
registration of 
new vehicle. 

12% of the cost of the 
vehicle. 

14% of the cost of 
the vehicle. 

  

 
29.  Substituted by Act No.11 of 2010 (Sixth Schedule)  



32  [Act No.5 of 1963] 

1 2 3 4 

2. If the vehicle is 
already 
registered and 
its age from the 
month of 
registration is: 

  

 (1) Not more 
than 2 years. 

11% of the cost of the 
vehicle. 

13.0% of the cost 
of the vehicle. 

 (2) More than 
two years but 
not more than 3 
years. 

10.5% of the cost of the 
vehicle. 

12.5% of the cost 
of the vehicle. 

 (3) More than 3 
years but not 
more than 4 
years. 

10% of the cost of the 
vehicle 

12.0% of the cost 
of the vehicle 

 (4) More than 4 
years but not 
more than 5 
years. 

9.5% of the cost of the 
vehicle. 

11.5% of the cost 
of the vehicle. 

 (5) More than 5 
years but not 
more than 6 
years. 
 

9% of the cost of the 
vehicle. 

11.0% of the cost 
of the vehicle. 
 

 (6) More than 6 
years but not 
more than 7 
years. 

8.5% of the cost of the 
vehicle. 

10.5% of the cost 
of the vehicle. 

 (7) More than 7 
years but not 
more than 8 
years. 
 
 
 
 

8% of the cost of the 
vehicle. 

10.0% of the cost 
of the vehicle. 
 



[Act No.5 of 1963]  33 

(1) (2) (3) (4) 

 (8) More than 8 
years but not 
more than 9 
years. 

7.5% of the cost of the 
vehicle 

9.5% of the cost of 
the vehicle. 

 (9) More than 9 
years but not 
more than 10 
years. 

7% of the cost of the 
vehicle 

9.0% of the cost of 
the vehicle. 

 (10) More than 
10 years but not 
more than 11 
years. 

6.5% of the cost of the 
vehicle. 

8.5% of the cost of 
the vehicle. 

 (11) More than 
11 years but not 
more than 12 
years. 

6% of the cost of the 
vehicle. 

8.0% of the cost of 
the vehicle. 

 (12) More than 
12 years. 

5.5% of the cost of the 
vehicle. 

7.5% of the cost of 
the vehicle. 
 

  



34  [Act No.5 of 1963] 

30[THE SEVENTH SCHEDULE 

(See Fifth Proviso to sub-section (2) of section 3) 

 

Sl.No. Period/Class of 
vehicle 

Non-Transport vehicles meant for 
carrying persons, owned by 
Companies/Institution/Societies/ 
Organisations upto a seating 
Capacity of (10) ten in all and 
second or more personalized 
vehicles upto a seating capacity of 
(10) ten in all owned by an 
individual. 

(1) (2) (3) 

1. At the time of 
registration of new 
vehicles 

14% of the cost of the vehicle 

2. If the vehicle is 
already registered 
and its age from 
the month of 
registration is: 

 

 (1) Not more than 
2 years. 

13% of the cost of the vehicle. 

 (2) More than 2 
years but not more 
than 3 years 

12.5% of the cost of the vehicle 

 (3) More than 3 
years but not more 
than 4 years. 

12% of the cost of the vehicle. 

 (4) More than 4 
years but not more 
than 5 years. 

11.5% of the cost of the vehicle. 
 
 
 

 

 
30. Added by Act No.11 of 2010 (Seventh Schedule)  



[Act No.5 of 1963]  35 

1 2 3 

 (5) More than 5 
years but not more 
than 6 years. 
 

11% of the cost of the vehicle 

 (6) More than 6 
years but not more 
than 7 years. 
 

10.5% of the cost of the vehicle 

 (7) More than 7 
years but not more 
than 8 years. 
 

10% of the cost of the vehicle 

 (8) More than 8 
years but not more 
than 9 years. 
 

9.5% of the cost of the vehicle 

 (9) more than 9 
years but not more 
than 10 years. 
 

9% of the cost of the vehicle 

 (10) More than 10 
years but not more 
than 11 years. 
 

8.5% of the cost of the vehicle. 

 (11) More than 11 
years but not more 
than 12 years. 
 

8% of the cost of the vehicle 

 (12) More than 12 
years. 

7.5% of the cost of the vehicle.] 

 

* * * 


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	‎G:\Updation & Uploading in website Final\1960 to 1965 Vol.II-B\1963 -3\5 of 1963 Motor Vehicles Taxation Act, 1963\Act 5 of 1963.docx‎