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Assam Road Tax

Assam Road Tax

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 yearsEvery Five years Tax (after 15 years)
1.Original cost price up to Rs. 3 lakhs3% of the original costRs. 5,000/-
2.Original cost price up to Rs. 15 lakhs4% of the Original costRs. 7,000/-
3.Original cost price up to Rs. 15 lakhs5% of the Original costRs. 10,000/-
4.Original cost price up to Rs. 20 lakhs7% of the Original costRs. 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 timeThe rate of One Time Tax for 15 yearsEvery Five years Tax (after 15 years)
1.Less than 65 Kgs unladen weightRs. 1500.00Rs. 500/-
2.The weight from 65 Kgs to 90 Kgs unladenRs. 2500.00Rs. 700/-
3.The weight from 90 Kgs to 135 Kgs unladenRs. 3500.00Rs. 1000/-
4.More than 135 Kgs.Rs. 4000.00Rs. 1000/-
5.Three Wheelers Rs. 3500.00Rs. 1000/-
6.Trailers/sidecar attached to 2 wheelers and 3 wheelersRs. 1000.00Nil

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 DescriptionAnnual TaxQuarterly Tax
1.Passenger-carrying (three wheelers) capacity of 3 or fewer personRs. 1000Rs. 300
2.Passenger-carrying (three wheelers) capacity of 4 persons to 6 personRs. 2000Rs. 600
3.Passenger-carrying (4 wheelers) capacity of 6 or fewer person licenced to operate in one city or region.Rs. 2750Rs. 750
4.Passenger-carrying  (4 wheelers) capacity of 6 or less and licenced to operate all the State.Rs. 5000Rs. 1350
5.Passenger-carrying vehicles with the capacity of 7 to 12 personRs. 6000Rs. 1600
6.Passenger-carrying vehicles with a capacity of 13 to 30 personRs. 8000Rs. 2200
7.Passengers carrying vehicles with the capacity of more than 30 personRs. 8000 + Rs. 90 for every seat 30 and above.Rs. 2200 + Rs. 23 for every additional seat, 30 and above.
8.Omni Tourist BusRs. 14,000Rs. 3500
9.Deluxe Express Buses with passengers carrying capacity more than 30Rs.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 carriageRs. 50,000Rs. 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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