Tamil Nadu Motor Vehicles Taxation Act
E818260
The Tamil Nadu Motor Vehicles Taxation Act is a state legislation that governs the levy and collection of taxes on motor vehicles operating within Tamil Nadu.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Tamil Nadu Motor Vehicles Taxation Act canonical | 1 |
Statements (44)
| Predicate | Object |
|---|---|
| instanceOf |
Indian state legislation
ⓘ
state taxation statute ⓘ |
| administeredBy |
Regional Transport Offices in Tamil Nadu
NERFINISHED
ⓘ
Transport Department, Government of Tamil Nadu NERFINISHED ⓘ |
| appliesTo |
motor vehicles
ⓘ
non-transport vehicles ⓘ transport vehicles ⓘ vehicles from other states using roads in Tamil Nadu (subject to conditions) ⓘ vehicles registered in Tamil Nadu ⓘ |
| basedOn | Entry 57 of State List in Seventh Schedule of Constitution of India ⓘ |
| country | India ⓘ |
| defines |
categories of motor vehicles for taxation
ⓘ
exemptions from motor vehicle tax ⓘ liability of vehicle owners to pay tax ⓘ penalties for non-payment or delayed payment of tax ⓘ powers of taxation authorities ⓘ rates of tax for different classes of motor vehicles ⓘ |
| enactedBy | Tamil Nadu Legislature NERFINISHED ⓘ |
| enforcedBy | taxation authorities under Transport Department, Tamil Nadu NERFINISHED ⓘ |
| imposes |
one-time tax on certain categories of vehicles (as per amendments)
ⓘ
periodic tax on certain categories of vehicles ⓘ |
| jurisdiction | Tamil Nadu NERFINISHED ⓘ |
| languageOfText |
English
ⓘ
Tamil ⓘ |
| legalBasisFor | collection of motor vehicle tax in Tamil Nadu ⓘ |
| linkedTo | Motor Vehicles Act, 1988 NERFINISHED ⓘ |
| objective |
raise revenue for the State of Tamil Nadu through motor vehicle taxation
ⓘ
regulate use of motor vehicles through taxation ⓘ |
| providesFor |
appeal mechanisms against tax assessments
ⓘ
exemption for certain government vehicles (subject to provisions) ⓘ exemption or concession for certain special purpose vehicles (subject to provisions) ⓘ recovery of arrears of motor vehicle tax ⓘ refund of tax in specified circumstances ⓘ |
| regulates |
collection of tax on motor vehicles in Tamil Nadu
ⓘ
levy of tax on motor vehicles used or kept for use in Tamil Nadu ⓘ |
| relatedTo | Tamil Nadu Motor Vehicles Rules NERFINISHED ⓘ |
| requires |
payment of tax for use of motor vehicles in Tamil Nadu
ⓘ
valid tax token or proof of tax payment for motor vehicles ⓘ |
| scope |
motor vehicles kept for use in Tamil Nadu
ⓘ
motor vehicles used in Tamil Nadu ⓘ |
| subjectMatter |
collection of motor vehicle tax
ⓘ
levy of tax on motor vehicles ⓘ motor vehicle tax ⓘ |
| typeOfTax | state-level indirect tax on ownership and use of motor vehicles ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.