Manipur Road Tax
Manipur Road Tax
Manipur Road tax also known as vehicle tax or toll tax is imposed on the vehicle-owning residents of India’s states. The task of administrating and imposing this form of tax is vested with the different state governments of the country, thereby paving the way for variations in tax rates. The rates of tax are generally calculated on the basis of engine capacity, seating capacity, unladen weight and cost price. Funds obtained for this purpose are in turn utilized for the development of roads as well as for ensuring adequate security systems to guard the commuters against any associated dangers. This article highlights the provisions related to Manipur road tax in detail.
The regulations concerning road tax in India are established in the National Highways Act, 1956 and the National Highways Fee (Determination of Rates and Collection) Rules, 2008. Therefore, the respective governments must adhere to the requirements specified therein while imposing tax rules and rates.
Remittance of Road Tax
Vehicle owners located in the State of Manipur may remit their dues by visiting the Regional Transport Office (RTO) of the respective jurisdiction. For this purpose, the taxpayer would be prompted to fill up the requisite forms before remitting the necessary amount. The RTO will then conclude the proceedings by acknowledging the receipt of payment.
Exemptions from Road Tax
Road-tax exemptions are provided to certain categories of people and vehicles, which has been enumerated below:
Exemptions on People
- The President of India.
- The Prime-Minister of India.
- The Vice-President of India.
- The Chief Justice of India.
- The Governor of any State.
- Cabinet Ministry of the Union.
- Parliamentary Members.
- Minister of State of the Union.
- Lieutenant Governor of any Union Territories of India.
- Judges of the Supreme Court.
- Judges of the High Court.
- Chief Justices of the High Court.
- Speakers of the Legislative Assembly.
- The Chief of Staff, who holds the rank of a General.
- Chairman of the Legislative Council of any state.
- Foreign Dignitary on State Visit.
- Commander of the Indian Armed forces.
- The Vice-Chief of Army Staff.
- The Speaker of the House of People.
- Members of the Legislative Council.
- The Secretary, Council of States.
- Awardees of the Param Vir Chakra, Ashok Chakra, Vir Chakra or Shaurya Chakra.
- An Executive Magistrate.
Exemptions on Vehicles
- Ambulance services.
- Vehicles under the Ministry of Defense.
- Vehicles carrying personnel from the Ministry of Defense.
- Vehicles associated with any other Government agency or organization provided the same were utilized for the purposes of survey, inspection, operation or construction and maintenance of national highways.
- Central and State armed forces.
- Vehicles associated with the National Highways Authority of India.
- Vehicles associated with the fire-fighting department.
- Funeral vans.
The tax rates for this provision varies in accordance with the type of vehicles. We have tabulated these details below for your easy understanding.
Personalized Two-Wheeler or Three-Wheeler Vehicles
The tax rates for these vehicles are calculated based on the type of vehicle and the capacity of the engine.
|Vehicle Type||Engine Capacity||Annual/Life Time Tax||Tax per Five Years after 15 years of the initial payment|
|Motor Cycles and Scooters||Above 50cc but not more than 100cc||INR 150/INR 1700||INR 800|
|Motor Cycles and Scooters||Above 100cc and but not more than 200cc||INR 250/INR 2700||INR 1300|
|Motor Cycles and Scooters||Above 250cc but not more than 350cc||INR 300/INR 3000||INR 1500|
|Trailer/Sidecars of two-wheelers||NA||INR 100/1100||INR 500|
|Tricycle or three-wheelers||NA||300/3000||INR 1500|
|Vehicles adapted and used for invalids||NA||100/NA||NA|
|Used vehicles registered from other states||NA||Onetime tax payment, derived by deducting 10% of depreciation||NA|
Personalized Four-Wheeler Vehicles (New)
The tax rates here are determined by the actual cost of the vehicle.
|Cost of vehicle||Initial Deposit (valid for 15 years)||Latter Deposit (Every five years after the Period of 15 Years)|
|If the original cost is within Rs.3 lakhs||3% of the Original Cost||Rs. 5000|
|If the original cost is within Rs. 6,00,000||4% of the Original Cost||Rs. 8000|
|If the original cost is within Rs. 10 lakhs||5% of the Original Cost||Rs. 10,000|
|If the original cost is within Rs. 15 lakhs||6% of the Original Cost||Rs. 15,000|
|If the original cost is within Rs. 20 lakhs||7% of the Original Cost||Rs. 20,000|
|If the original cost is more than Rs. 20 lakhs||8% of the Original Cost||Rs. 25,000|
Note: Used vehicles registered from other states will incur a one-time tax after deducting 10% of depreciation.
The unloaded weight of such vehicles is the only determining factor here:
|Unloaded Weight of Vehicles||Tax Rate|
|Within 1000||Onetime tax after deducting 10% of depreciation|
|More than 1000 but confined to 1500||Same as above|
|More than 1500 but confined to 2000||Same as above|
|More than 2250||INR 4500. An additional rate of INR 2925 will be imposed for every additional 1000 kilos|
|Trailers with an unloaded weight of up to 1 metric tonne||Rs. 250 for every year or a lifetime payment of Rs. 2850|
|Trailers with an unloaded weight of more than one metric tonne||Rs. 450 for every year or a onetime payment of Rs. 5,100|
Private Goods/Transport/Utility Vehicles
Goods used for this purpose are determined based on its weight.
|Weight Limits of Vehicles||Annual Tax Rates|
|Within one tonne||Rs. 800|
|Within three tonnes||Rs. 2080|
|Within five tonnes||Rs. 3360|
|Between 7.5 to nine tonnes||Rs. 5920|
|Within 10 tonnes||Rs. 6560|
|More than 10 tonnes||INR. 6560 for ten tonnes. Rs. 640 will be added for every additional tonne|
Trailers, Tractors and Cranes
No common determining factor has been specified for these vehicles, though its weight plays a determining role in most of the cases.
|Determining Factor||Rate of Tax|
|Trailers weighing up to an unloaded weight of up to two metric tonnes||Rs. 720 per year|
|Trailers weighing more than the limit specified above||Rs. 1200 per year|
|Tractors with a laden weight of up to two metric tonnes||Rs. 160 per year|
|Tractors weighing between two metric tonnes to four metric tonnes||Rs. 600|
|Tractors used for commercial purposes (on hire) other than for agriculture||An additional tax of 15% over the rate of tax|
|Mechanical cranes mounted on motor vehicles||Between Rs. 500-Rs. 1000 for any range of unloaded weight|
|Cranes used for commercial purposes||An additional tax of 15% over the actual tax rate|
|Cranes fitted with solid or semi-solid tyres||50% of the additional tax|
Vehicles Used for the Transport of Passengers
As these vehicles are meant for the transport of passengers, the tax rates are fixed by considering its seating capacity.
|Seating Capacity||Tax Rates per Year|
|Auto rickshaws with a capacity of three seats||Rs. 300|
|Auto rickshaws with a capacity of six seats||Rs. 600|
|Small vans operating on school contracts||Rs. 680|
|Six-seater cabs||Rs. 600|
|Seven to twelve-seater cabs||Rs. 1200|
|Minibuses with a seating capacity of above 12 but less than 23||Rs. 2000|
|Regular buses with a seating capacity of above 23 but less than 34||Rs. 3000|
|Regular buses with a seating capacity of above 34 but not more than 50||Rs. 5000|
Vehicles Used for the Transport of Goods
Akin to the tax rates of tractors and the like, weight plays a significant role here, with subtle differences.
|Type of Vehicles||The rate of tax per year|
|Auto rickshaws with a smaller capacity for petrol||Rs. 350|
|Auto rickshaws with a larger capacity for petrol||Rs. 700|
|If the weight of the particular vehicle is within one tonne||Rs. 1200|
|If the weight of the particular vehicle is within three tonnes||Rs. 2480|
|If the weight of the particular vehicle is within five tonnes||Rs. 3760|
|If the weight of the particular vehicle ranges between 7.5 to 9 tonnes||Rs. 6320|
|If the weight of the vehicle ranges within 10 tonnes||Rs. 6960|
|If the weight of the vehicle ranges above 10 tonnes||Rs. 6960. Rs. 640 will be incurred for every additional tonne|
Apart from this, if a vehicle is used to transport both passengers and goods, the applicable rate would be added up with Rs. 100 per quintal per year for tax purposes. Inter-state passenger/goods vehicles will be charged an additional 10% of tax per year.
|Type of Vehicle||Rate of Tax|
|Within 7500 kilos||Rs. 1000|
|Between 7500-12,000 kilos||Rs. 1500|
Green tax is imposed on vehicle-owners if their vehicles are more than 15 years old. The levy, as currently affixed, are as follows:
- Trucks or buses, which are sized heavy, medium and mini would be incurred with a tax rate of INR 1000, INR 750 and INR 500 respectively.
- Large cabs, default sized cabs, large diesel cabs and auto-rickshaws will be incurred with a tax rate of INR 500, INR 400, INR 300 and INR 200 respectively.
- Private LMV’s and two-wheelers would be incurred with a tax rate of INR 500 and INR 250 respectively.
On a general note, green tax was introduced with the object of limiting the number of old vehicles in the city, so as to curtail air pollution. It is imposed on environmental pollutants or on goods which causes pollution due to recurrent use.
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Post by Sreeram Viswanath
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