The Delhi Motor Vehicles Taxation Act, 1962

(1) This Act may be called the Delhi Motor VehiclesTaxation Act, 1962. (2) It extends to the whole of the Union territory of Delhi. (3) It shall come into force on such date1as the 2[Administrator] may, by notification in the OfficialGazette, appoint.

In this Act, unless the context otherwise requires-- 1[1(a) "Administrator" means the Administrator of Delhi appointed by the President under article239 of the Constitution;] (b) "Delhi" means the Union territory of Delhi; (c) "prescribed" means prescribed by rules made under this Act; (d) "quarter" means a period of three months commencing on the first day of April, the first dayof July, the first day of October or the first day of January in each year; (e) "registered owner" means the person in whose name a motor vehicle is registered under theMotor Vehicles Act, 1939 (4 of 1939); (f) "tax" means the tax levied under this Act; (g) "taxation authority" means any person or authority appointed by the 2[Administrator] bynotification in the Official Gazette to exercise the powers and perform the duties conferred orimposed upon a taxation authority by or under this Act; (h) "token" means a ticket to be displayed on a motor vehicle as an indication that the tax hasbeen duly paid or that no tax is payable; (i) "year" means the financial year; (j) all words and expressions used, but not defined in this Act, and defined in the Motor VehiclesAct, 1939 (4 of 1939), shall have the meanings respectively assigned to them in that Act.

1[(1) Subject to the other provisions of this Act, on and from the commencement ofthe Delhi Motor Vehicles Taxation (Amendment) Act, 1989, there shall be levied and collected on-- (a) all motor vehicles described in column (1) of Part A of Schedule I and used or kept for use inDelhi, a tax at the rate specified in the corresponding entry in column (2) of the said Part; (b) all motor vehicles described in column (1) of Part B of Schedule I and used or kept for use inDelhi-- (i) on their first registration in Delhi, a one time tax at the amount specified in thecorresponding entry in column (2) of the said Part; (ii) the same having been earlier registered in Delhi or in any other State, then having regardto the month of their first registration in Delhi or, as the case may be, in that other State, a onetime tax at the amount specified in the respective columns (3) to (14) of Part C of Schedule I: Provided that where such motor vehicles are more than ten years old from the date of their firstregistration, the owners thereof shall present the registration certificates of such motor vehicles to thetaxation authority for an endorsement therein to the effect that the motor vehicles are more than ten yearsold and their use or keeping for use in Delhi do not attract any tax.] 2[(2) The Administrator may, by notification in the Official Gazette, increase from time to time, therate specified in Schedule I in relation to any motor vehicles: Provided that the rate as so increased shall in no case exceed the rate as so specified by more thantwenty-five per cent. thereof:] 3[Provided further that any such increase shall not apply in respect of a motor vehicle specified inPart B of Schedule I on which one time tax has been levied and collected.]

(1) Every registered owner or person having possession orcontrol of a motor vehicle used or kept for use in Delhi shall fill up and sign a declaration in theprescribed form stating the prescribed particulars and shall deliver the same to the taxation authoritywithin the prescribed time. (2) The tax to which a registered owner or person having possession or control of a motor vehicleappears by such declaration to be liable under section 3 shall be paid by him,-- 1[(a) where such vehicle is described in Part A of Schedule I,-- (i) for a year at the rate specified in the corresponding entry in column (2) thereof (hereinafterreferred to as the annual rate); or (ii) for one or more quarters, at one-fourth of the annual rate for each quarter; or (iii) for any period less than a quarter expiring on the last day of the quarter, at one-twelfth ofthe annual rate for each complete month or part thereof included in such period; or (b) where such vehicle is described in Part B of Schedule I, a one time tax at the amount specifiedin the corresponding entry in column (2) in the said Part or, as the case may be, the amount specifiedin the respective columns in Part C.] (3) The tax shall be paid within such time and in such manner as may be prescribed. (4) In calculating the tax due for any period less than one year, fraction of a rupee shall be counted asa rupee.

(1) When a person pays the amount of tax leviable under section 3 in respect ofany motor vehicle or proves to the satisfaction of the taxation authority that no such tax is payable inrespect of such vehicle, the taxation authority shall,-- (a) issue to such person a token in the prescribed form specifying therein the period for whichsuch tax has been paid or that no such tax is payable, and (b) specify in the certificate of registration granted in respect of the vehicle under the MotorVehicles Act, 1939 (4 of 1939), or in the case of vehicles not registered under that Act, in a certificatein such form as may be prescribed, that the tax has been paid for the period specified under clause (a)or that no tax is payable in respect of that vehicle, as the case may be. (2) No motor vehicle liable to tax under this Act shall be used or kept for use in Delhi unless theregistered owner or the person having possession or control of such vehicle has obtained a valid token inrespect of that vehicle, and that token is displayed on the vehicle in the prescribed manner.