Bihar Road Tax
Bihar Road Tax
In India, road tax is levied by the respective state governments on individuals for the use of their vehicle on public roads. The imposition of tax differs from state-to-state due to different tax rates set by the particular state government based on the vehicles. Road tax has to be paid by the vehicle owners at the time of registering their vehicle with the Regional Transport Office. In this article, we view the aspects of Bihar Road Tax in detail.
Bihar Vehicle Tax Act,1979
As per the provisions under the Bihar Vehicle Tax Act, 1979, the transport department is liable for the collection of road tax from vehicle owners in the state. The road tax payment is made on a monthly, quarterly, annual or lifetime basis. The registered owner or individual who owns a vehicle has to fill a form stating the particulars of the vehicle and its use in the state to the taxation authority.
Calculation of Road Tax
In Bihar, road tax is calculated based on the various factors such as the type of Vehicle (Two wheelers, Four wheelers) and purpose of usage (personal, transportation of goods). It also depends on the model, make seating capacity, engine capacity, etc. of the vehicle. The vehicle owner has to pay the tax according to the rate mentioned in the tax rules specified below.
Tax Rate on New Private Vehicles
For Motor Cycle
| S.No | Description of Vehicle | Tax Rate |
| 1. | Up to Rs.1,00,000 | 8% of the vehicle cost. |
| 2. | Above Rs.1,00,000 to Rs.8,00,000. | 9% of the vehicle cost. |
| 3. | Above Rs.8,00,000 and up to Rs.15,00,000. | 10% of the vehicle cost. |
| 4. | Above Rs.15,00,000. | 12% of the vehicle cost. |
For Motorcars, Jeep and omnibuses up to seating capacity of 12 used for personal use.
| S.No | Description of Vehicle | Tax Rate |
| 1. | Up to Rs.1,00,000 | 8% of the vehicle cost. |
| 2. | Above Rs.1,00,000 to Rs.8,00,000. | 9% of the vehicle cost. |
| 3. | Above Rs.8,00,000 and up to Rs.15,00,000 | 10% of the vehicle cost. |
| 4. | Above Rs.15,00,000 | 12% of the vehicle cost. |
Tax Rate on Commerical Vehicles
For Three Wheelers
Note: Seating capacity no more than four persons (excluding Driver)
| S.No | Period | Tax Amount |
| 1. | 15 years | Rs.10,000 |
| 2. | 10 years | Rs.6,700 |
| 3. | 5 years | Rs.6000 |
Seating capacity, not more than seven years (excluding Driver)
| S.No | Period | Tax Amount |
| 1. | 15 years | Rs.15,000 |
| 2. | 10 years | Rs.11,000 |
| 3. | 5 years | Rs.9,000 |
For Motorcycle/Taxi/Motor Cab/Maxi Cab (excluding Three wheelers) having seating capacity up to 12
| S.No | Description of the Vehicle | Tax Amount |
| 1. | Up to Rs.1,00,000 | 8% of the vehicle cost. |
| 2. | Above Rs.1,00,000 to Rs.8,00,000 | 9% of the vehicle cost. |
| 3. | Above Rs.8,00,000 and up to Rs.15,00,000 | 10% of the vehicle cost. |
| 4. | Above Rs.15,00,000 | 12% of the vehicle cost. |
Transport vehicles other than goods carriage, motor cabs and maxi cabs exclusive of the driver and conductor.
| Seating Capacity | Ordinary Bus | Semi-Deluxe Bus | Deluxe Bus | Volvo, Mecedez and equivalent Bus |
| 13 to26 | Rs.550 per seat | Rs.675 per seat | Rs.785 per seat | nil |
| 27 to 32 | Rs.600 per seat | Rs.750 per seat | Rs.860 per seat. | nil |
| 32 onwards | Rs.700 per seat | Rs.870 per seat | Rs.1025 per seat | nil |
| Volvo mercedes and equivalent buses | nil | nil | nil | Rs.1300 per seat |
For Goods Carriage
| S.No | Description of the Vehicle | Tax Rate |
| 1. |
Up to 1000 kgs registered laden weight capacity.
|
One time tax of Rs.8000/- at the time of registration in the state for a period of 10 years. |
| 2. | Exceeding 1000 kgs but not exceeding 3,000 of registered laden weight capacity. | One time tax of Rs.6500/- per ton or part thereof at the time of registration in the state for a period of 10 years. |
| 3. | Exceeding 3,000 kgs but not exceeding 16,000 kgs of registered laden weight capacity. | Rs.750/- per ton per year or any part thereof. |
| 4. | Exceeding 16,000 kgs but not exceeding 24,000 kgs of registered laden weight capacity. | Rs.700/- per ton per year or any part thereof |
| 5. | Exceeding 24,000 kgs of registered laden weight capacity. | Rs.600/- per ton per year or any part thereof. |
Road Tax Exemptions in Bihar
Women who have registered a vehicle (3 or 4 wheeler) as a commercial vehicle and holding a valid driving license are exempted from paying road tax.
Time Limit of Tax Payment
The tax levied under Motor Vehicle Act, 1988 has to be paid at the time of registration of the vehicle in respect of an old motor vehicle if the fee(tax) payable for the lifetime of the vehicle has to be paid within thirty days from the expiry date of previous tax paid.
Penalty for Non-Payment of Tax
If a respective taxpayer fails to pay the road tax within the specified time limit, the assessing authority may impose a penalty of the prescribed amount with interest instantly.
Refund of Tax Paid
The refund of any excess tax paid can be claimed by requesting a refund in the application form to the taxation authority with the required documents. The taxation authority after verification with the particulars submitted will issue a refund voucher in the prescribed form to the taxable person.
Payment of Bihar Road Tax
The taxable person who is responsible for paying road tax on their personal vehicles may remit their taxes at the office where their vehicles are registered. For vehicles registered outside Bihar or temporarily used in the State, the taxes have to be paid at the border or the nearest Regional Transport Office (RTO). The mode of payment of taxes can be done either in cash or draft by filling in an application.
