Assam Road Tax

Road tax is a tax levied on an individual or business for the use of a vehicle on roads located within the city, state or municipality. Road tax has been mandated by the government, which has to be paid every year by an individual purchasing a motor vehicle which is being used in the State of Assam. All vehicle owners in the state are expected to register their vehicles with the RTO by paying a road tax to the government. In this article, we look at the various aspects of Assam Road Tax laws in detail.

Assam Motor Vehicles Taxation Act, 1936

As per the provision of the Assam Motor Vehicles Taxation Act, 1936, no person can drive any motor vehicle except those exempted either wholly or partially by the State Government. The vehicles can be used in the Assam State unless the owner has paid in respect of it a tax at the applicable rate stipulated in the First Schedule to the Act as mentioned. This Act also provides for levy of penalty for contravention of the provisions laid therein.

Time Limit for Payment of Tax

Under the provision of the above Act, the tax would be payable in advance on or before the 15th of April month each year by the owner of a motor vehicle. The owner also has the option of paying the tax in 4 instalments payable on or before the month of 15th April, July, October and January.

Assam Road Tax Calculation

In the State of Assam, the road tax is computed as per the regulations and provisions made by the state government under the section of the Assam Motor Vehicles Taxation Act. The calculation will be based on the age of a vehicle, the purpose of the vehicle, engine capacity, weight, make and manufacture, place of assembly, length & width, etc. The department of transport levies a one-time road tax which is equivalent to a certain percentage of the original vehicle cost. All vehicle owners should pay this tax before registering and using his/her vehicle on the roads.

One Time Tax on Personalized Vehicles

The tax slabs for Personalized Vehicles in the state of Assam are given below for a quick review.

S.No.	Vehicles Description (New personalised 4 Wheeler vehicles)	The rate of One Time Tax for 15 years	Every Five years Tax (after 15 years)
1.	Original cost price up to Rs. 3 lakhs	3% of the original cost	Rs. 5,000/-
2.	Original cost price up to Rs. 15 lakhs	4% of the Original cost	Rs. 7,000/-
3.	Original cost price up to Rs. 15 lakhs	5% of the Original cost	Rs. 10,000/-
4.	Original cost price up to Rs. 20 lakhs	7% of the Original cost	Rs. 12,000/-

Note:

The registration of the old vehicle in the state of Assam on transfer from another state, the onetime tax to be fixed after allowing a depreciation at the rates 7% of tax per annum is payable for a new vehicle of the same category at the current cost price.
Personal vehicles of the officers of the Armed forces and central government undertaking, who are coming temporarily to the State on transfer are exempted from the amount of tax, provided that he has paid the tax (onetime tax) of the vehicle in another State.

2 Wheelers and 3 Wheelers

The tax levied for different types of 2 wheelers and 3 wheelers in the State are tabulated below:

S.No.	Registration of the New vehicle for the first time	The rate of One Time Tax for 15 years	Every Five years Tax (after 15 years)
1.	Less than 65 Kgs unladen weight	Rs. 1500.00	Rs. 500/-
2.	The weight from 65 Kgs to 90 Kgs unladen	Rs. 2500.00	Rs. 700/-
3.	The weight from 90 Kgs to 135 Kgs unladen	Rs. 3500.00	Rs. 1000/-
4.	More than 135 Kgs.	Rs. 4000.00	Rs. 1000/-
5.	Three Wheelers	Rs. 3500.00	Rs. 1000/-
6.	Trailers/sidecar attached to 2 wheelers and 3 wheelers	Rs. 1000.00	Nil

Note:

The registration of the old vehicle in the state of Assam on transfer from another state, the onetime tax to be fixed after allowing a depreciation at the rates 7% of tax per annum is payable for a new vehicle of the same category at the current cost price.
The registration of the new vehicles to be registered in the State for the first time will be 10% of the original cost of the vehicle.
The registration of the existing old vehicles and old vehicle requiring to pay the one time tax on transfer from another State from other district or on conversion, will be at the rate of 70% of tax per annum is payable for a new vehicle of the same category at the current cost price subject to maximum depreciation of 21%.

Passenger Vehicles for Commercial Purposes

S.No.	Vehicle Description	Annual Tax	Quarterly Tax
1.	Passenger-carrying (three wheelers) capacity of 3 or fewer person	Rs. 1000	Rs. 300
2.	Passenger-carrying (three wheelers) capacity of 4 persons to 6 person	Rs. 2000	Rs. 600
3.	Passenger-carrying (4 wheelers) capacity of 6 or fewer person licenced to operate in one city or region.	Rs. 2750	Rs. 750
4.	Passenger-carrying (4 wheelers) capacity of 6 or less and licenced to operate all the State.	Rs. 5000	Rs. 1350
5.	Passenger-carrying vehicles with the capacity of 7 to 12 person	Rs. 6000	Rs. 1600
6.	Passenger-carrying vehicles with a capacity of 13 to 30 person	Rs. 8000	Rs. 2200
7.	Passengers carrying vehicles with the capacity of more than 30 person	Rs. 8000 + Rs. 90 for every seat 30 and above.	Rs. 2200 + Rs. 23 for every additional seat, 30 and above.
8.	Omni Tourist Bus	Rs. 14,000	Rs. 3500
9.	Deluxe Express Buses with passengers carrying capacity more than 30	Rs.10,000 plus Rs.100 for every seat 31 and above.	Rs. 2500 plus Rs. 25 for every additional seat 31 and above.
10.	All Assam Super Deluxe contract carriage	Rs. 50,000	Rs. 12,500

Paying Road Tax in Assam

Road tax in Assam can be paid by the vehicle owner to any regional transport office in Assam. You will have to fill up certain road tax forms, providing specific details of your vehicle details. Then you must post pay the respective tax in the cash section of the office. On payment of tax, you will receive a challan which must be kept as a proof of payment for the future reference.

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Frequently Asked Questions

Common questions about Assam Road Tax: Regulations and Calculations.

Assam Road Tax is a tax levied by the state government on individuals or businesses for the use of motor vehicles on roads within the state of Assam. It is mandatory for all vehicle owners in Assam to register their vehicles with the Regional Transport Office (RTO) and pay the applicable road tax annually.

The Assam Road Tax is governed by the Assam Motor Vehicles Taxation Act, 1936. This act mandates that no person can drive any motor vehicle in the state of Assam unless they have paid the tax at the applicable rate as stipulated in the First Schedule of the Act.

According to the Assam Motor Vehicles Taxation Act, 1936, the road tax is payable in advance on or before the 15th of April each year. Alternatively, vehicle owners can opt to pay the tax in four equal installments on or before the 15th of April, July, October, and January.

The calculation of Assam Road Tax is based on various factors such as the age of the vehicle, its purpose (commercial or personal), engine capacity, weight, make and manufacture, place of assembly, length and width. The transport department levies a one-time road tax, which is a certain percentage of the original vehicle cost.

The one-time tax for personal vehicles in Assam is calculated as a percentage of the original cost price, ranging from 3% for vehicles costing up to Rs. 3 lakhs to 7% for vehicles costing up to Rs. 20 lakhs. After 15 years, an additional tax is payable every five years, ranging from Rs. 5,000 to Rs. 12,000, depending on the vehicle's cost.

For two-wheelers and three-wheelers in Assam, the one-time tax for 15 years is based on the unladen weight of the vehicle. It ranges from Rs. 1,500 for vehicles weighing less than 65 kg to Rs. 4,000 for vehicles weighing more than 135 kg. After 15 years, an additional tax is payable every five years, ranging from Rs. 500 to Rs. 1,000.

The tax for commercial passenger vehicles in Assam is based on the seating capacity and the area of operation. It ranges from Rs. 1,000 annually for three-wheelers with a capacity of 3 or fewer persons to Rs. 50,000 annually for All Assam Super Deluxe contract carriages. The tax can also be paid quarterly.

The Assam Road Tax can be paid at any Regional Transport Office (RTO) in Assam. Vehicle owners need to fill out the required forms, provide vehicle details, and make the payment at the cash section of the RTO. A challan will be issued as proof of payment.

Yes, personal vehicles of officers of the Armed Forces and Central Government undertakings who are temporarily transferred to the state of Assam are exempted from the one-time tax, provided they have paid the tax in another state. Additionally, for old vehicles transferred from another state, a depreciation rate of 7% per annum is allowed when calculating the one-time tax.

The Assam Motor Vehicles Taxation Act, 1936 provides for the levy of penalties for contravention of its provisions, including non-payment of road tax. The specific penalty amount is not mentioned in the given article.