In some quarter there is a school of thought that Road safety Tax introduced recently does not apply for re.registration of vehicle.
Road safety tax is applicable for all classes of vehicles for registration and as well as re.registration.
The argument put forward is that it is mentioned in Section 3-B that road safety tax shall be collected at the time of registration of motor vehicles .and re.registration is not mentioned.
As there is no mention called re.registration, it is not applicable. But in Central Motor vehicles Rules in Rule 81 under the fees structure there is no mention of re.registration of vehicles. No fees is mentioned for re.registration of vehicles. That does not absolve re.registration cases from the purview of fees.We collect fee for re.registration.
Motor vehicles Act and Rules are best understood only on inferences.
Registration includes re.registration. Whatever applies for registration equally and fully applies for re.registration.
So road safety tax introduced by Act No.9/2009 applies for re.registration too. In cases where it is omitted at least try to collect now otherwise we would be liable to pay from our pocket as per Circular No.5/2008.
Road safety tax is exempted only for State Government vehicles as per Transport Commissioner's letter No.53874/A4/2009 dated 10.11.2009
Thursday, December 31, 2009
Wednesday, December 30, 2009
contract carriages - taxi maxi cab - model permission.
We generally know that if a particular model vehicle is to be registered as a taxi or maxi cab, the permission of State Transport Authority is required to register the vehicle as a contract carriage.
The S.T.A. states that this particular model can be used as a contract carriage and circular instructions are issued based on government orders.
But the Secretary to Government,Home Department in his letter no. Ms.620 dated 27.5.98 has informed that once a permission is granted to a particular type there need not be any necessity to grant permission for each and every variant or type.
For example if TATA SUMO is granted permission to ply as a tourist maxi cab there need not be any necessity for permission to register its variants as tourist maxi cab like Tata Sumo Victa, separately.
Also refer Transport Commissioner letter no. 11323/H3/98 dated 16.3.98
The S.T.A. states that this particular model can be used as a contract carriage and circular instructions are issued based on government orders.
But the Secretary to Government,Home Department in his letter no. Ms.620 dated 27.5.98 has informed that once a permission is granted to a particular type there need not be any necessity to grant permission for each and every variant or type.
For example if TATA SUMO is granted permission to ply as a tourist maxi cab there need not be any necessity for permission to register its variants as tourist maxi cab like Tata Sumo Victa, separately.
Also refer Transport Commissioner letter no. 11323/H3/98 dated 16.3.98
Tuesday, December 29, 2009
Insurance - A court judgement
Generally the Insurance companies absolve themselves from paying any money to the pillion riders of a motor cycle and the occupants of a car in case of any accidents to the vehicles.
Hon'ble Justice Midha of Delhi High Court gave a land mark ruling that the Insurance companies must pay for the pillion riders of a motor cycle and other occupants of a car in case if the vehicles they travel involve in accidents and if they are injured or otherwise.
The case is as follows:-
One Mr. Yash Pal's son was travelling as a pillion rider in a motor cycle and met with a fatal accident. A petition was filed in a Court claiming compensation for the loss of his son by the petitioner against the Insurance company. A lower court dismissed the claim against the insurance company and in the High court the Judge held that the insurance company is indeed liable to pay for the pillion rider.
All the insurance firms which have opposed cases like this admitted in the Court that they are liable and they are ready to pay compensation and they are ready to withdraw any appeal filed in cases like this.
(with courtesy The New Indian Express)
Hon'ble Justice Midha of Delhi High Court gave a land mark ruling that the Insurance companies must pay for the pillion riders of a motor cycle and other occupants of a car in case if the vehicles they travel involve in accidents and if they are injured or otherwise.
The case is as follows:-
One Mr. Yash Pal's son was travelling as a pillion rider in a motor cycle and met with a fatal accident. A petition was filed in a Court claiming compensation for the loss of his son by the petitioner against the Insurance company. A lower court dismissed the claim against the insurance company and in the High court the Judge held that the insurance company is indeed liable to pay for the pillion rider.
All the insurance firms which have opposed cases like this admitted in the Court that they are liable and they are ready to pay compensation and they are ready to withdraw any appeal filed in cases like this.
(with courtesy The New Indian Express)
Thursday, December 24, 2009
N.P. - Multi axle vehicles - Composite tax.
The Transport Commissioner Chennai in his recent letter to all the Transport officers, has reiterated that the multi axle vehicle enjoys 25% concession of composite tax on reciprocal basis.
Already a circular on similar lines was issued in circular no. 32/98.
It was clarified in that letter that the composite tax payable in respect of a multi axle vehicle is 75% of the composite tax due. In other words if the tax due to Karnataka State is Rs.5000/- per year the multi axle vehicle which has 25000 as RLW or more can pay Rs.3750/-. Others have to pay Rs.5000/-. Other vehicles which do not have multi axle do not enjoy this concession.
Transport Commissioner in his letter No. M2/67895/2009 dated 18.12.2009 has stated that Karnataka Government has granted the concession for our State vehicles and so for Karnataka State a Tamil Nadu based national permit vehicle can pay concessional rate of tax in respect of multi axle vehicles.
So for Karnataka State a d.d. of Rs.3750/- for a year is suffice if it is a multi axle vehicle.
Already a circular on similar lines was issued in circular no. 32/98.
It was clarified in that letter that the composite tax payable in respect of a multi axle vehicle is 75% of the composite tax due. In other words if the tax due to Karnataka State is Rs.5000/- per year the multi axle vehicle which has 25000 as RLW or more can pay Rs.3750/-. Others have to pay Rs.5000/-. Other vehicles which do not have multi axle do not enjoy this concession.
Transport Commissioner in his letter No. M2/67895/2009 dated 18.12.2009 has stated that Karnataka Government has granted the concession for our State vehicles and so for Karnataka State a Tamil Nadu based national permit vehicle can pay concessional rate of tax in respect of multi axle vehicles.
So for Karnataka State a d.d. of Rs.3750/- for a year is suffice if it is a multi axle vehicle.
Wednesday, December 23, 2009
School vehicles - A Judgement.
On Thursday, the 17the Dec.the Govt. of Tamil Nadu has assured the Hon'ble High Court Chennai that it would close down schools which were not authorized or where the granted authorization expired.
We have to read between the lines and take the substance from it.
For school vehicles we issue permits. The school authorities produce some letters etc etc. But we have to be more cautious in cases like this. It is our duty to see that the school is authorised by the Government to conduct the classes.
1. We may ask the school authorities to produce a certificate from education department that the school is authorised one. Because lot of nursery or middle schools function without recognition. Even in Vedaranyam incident the school has no recognition.
2. We may also write to the educational authorities before issuing the permit whether the school is a recognised one.
Already a public interest litigation has been filed by an activist for taking action against the transport department officials in a school van accident where many precious lives have been lost.
We may also make a check with reference to validity of permit of the vehicles. In many cases the permit has already expired and the vehicles are running as the school never knew that the permit has to be renewed. They see only when the school reopens in the May season. Out of ignorance the school fail to take notice of lapse of permit.
But the legal maxim is "IGNORANCE IS NOT AN EXCUSE".
We have to read between the lines and take the substance from it.
For school vehicles we issue permits. The school authorities produce some letters etc etc. But we have to be more cautious in cases like this. It is our duty to see that the school is authorised by the Government to conduct the classes.
1. We may ask the school authorities to produce a certificate from education department that the school is authorised one. Because lot of nursery or middle schools function without recognition. Even in Vedaranyam incident the school has no recognition.
2. We may also write to the educational authorities before issuing the permit whether the school is a recognised one.
Already a public interest litigation has been filed by an activist for taking action against the transport department officials in a school van accident where many precious lives have been lost.
We may also make a check with reference to validity of permit of the vehicles. In many cases the permit has already expired and the vehicles are running as the school never knew that the permit has to be renewed. They see only when the school reopens in the May season. Out of ignorance the school fail to take notice of lapse of permit.
But the legal maxim is "IGNORANCE IS NOT AN EXCUSE".
Tuesday, December 22, 2009
Autorickshaws - Distance
When we grant permits to autorickshaws, we have to specify in the permit the area of operation i.e. the extent of area the autos can operate.
The Transport Commissioner, Chennai has issued a circular in this regard.
He says that the autos can travel up to 30kms from the center point of the place from which the party wants to operate.
There is no bar in granting permit to a person who resides in a town or village or panchayat limit. The maximum distance the contract carriage can operate is 30 kms from his place of business.
See circular no. 104/2000
We may learn a new word associated with transport field.
Chmsl:- A short form for
Center high mounted spot light. An additional brake light.
If you want to know the meaning for any word associated with vehicle there is a site for you. www.motorera.com. If you go through this web site you can find meanings for all the terms associated with vehicle. And also pictures for spares of vehicles.
The Transport Commissioner, Chennai has issued a circular in this regard.
He says that the autos can travel up to 30kms from the center point of the place from which the party wants to operate.
There is no bar in granting permit to a person who resides in a town or village or panchayat limit. The maximum distance the contract carriage can operate is 30 kms from his place of business.
See circular no. 104/2000
We may learn a new word associated with transport field.
Chmsl:- A short form for
Center high mounted spot light. An additional brake light.
If you want to know the meaning for any word associated with vehicle there is a site for you. www.motorera.com. If you go through this web site you can find meanings for all the terms associated with vehicle. And also pictures for spares of vehicles.
Monday, December 21, 2009
Advance Number in " G " series - RTO Cannot allot.
The Government have clarified that any requisition for advance number in G series for Government vehicles has to be considered by the Government only and not the RTO.
The Transport Commissioner has also issued a recent circular in this regard. Circular No.17/2009 specifically states this.
The Government in letter No. 33829/Tr.VI/2008-5 dated 5.10.2009 has issued instructions that any advance number in G series without prior allotment by the Government should not be allotted by the Registering Authority on his own. If Collector or S.P. of a District requests any advance number in the current series that too within the stipulated 1000 bench mark then the Registering Authority can inform that the number is available and Government alone is competent to allot such advance number.
In a recent incident, an advance number alloted by an RTO was cancelled by the Government. So any advance number in G series even within 1000 numbers, can be allotted by the Government only.
The Transport Commissioner has also issued a recent circular in this regard. Circular No.17/2009 specifically states this.
The Government in letter No. 33829/Tr.VI/2008-5 dated 5.10.2009 has issued instructions that any advance number in G series without prior allotment by the Government should not be allotted by the Registering Authority on his own. If Collector or S.P. of a District requests any advance number in the current series that too within the stipulated 1000 bench mark then the Registering Authority can inform that the number is available and Government alone is competent to allot such advance number.
In a recent incident, an advance number alloted by an RTO was cancelled by the Government. So any advance number in G series even within 1000 numbers, can be allotted by the Government only.
Saturday, December 19, 2009
How to Win Friends and influence People.
Books are a great source of inspiration. The book of Arichandra changed Mohandoss as Mahatma. There are many tales like this.
One book that appeals to everyone is by Dale Carnegie titled as How to Win Friends and influence people.
Though many might have read it, for those who have not so far gone through the book,the essence is given here.
Dale points out certain important things if you wish to be a peoples' person.
There are 10 important traits a person should have if he wants to earn more friends and influence others.
They are.
1. Every one has some good quality. Find out and appreciate that. Some one may have good handwriting, good personality, excellent dress sense, etc etc. Look for that and give whole hearted appreciation.
2. If you want to catch a fish, you should put the food that is liked by the fish in the hook and not otherwise. Like wise when you wish others should do what you expect from them, tell them the benefits that would accrue to them. Then see how the work is finished.
3. The most inexpensive thing is SMILE. Smile a lot. It attracts others. When others greets you greet them wholeheartedly with a broad smile. You could see the transformation soon.
4. Never speak about always yourself. Allow others to speak. Let them sing their tunes. The sweetest tune to others is their voice, listen with intent when others speak. You can earn more friends by being reticent, then by speaking.
5. Do not argue. The best way to win an argument is to avoid it. The more you argue the more you tend to become too personal. It will invite unwanted things.
6. When you commit an error or mistake, admit openly, there is nothing wrong even if you say sorry, let it be to your friend,boss or other colleagues or to your family members. If you wrongly scold your siblings or wards, there is nothing wrong in feeling sorry for that.
7. When you embark on some big projects, celebrate the little improvements. If you are a boss, when your colleagues show some improvements in a work, appreciate it with a cup of coffee. This will be a great impetus to them for further improvement.
8. When some one tells that he has doubts about his ability to finish the work, tell them their achievements, tell him with confidence that you believe him.
9. Even for very big problems there lies a solution. In the times of Archimedes when his country was surrounded by a Roman Ship, the King called the scientist and asked what to do if the enemy attacked them since the Romans were a powerful foe.The Scientist had a wonderful solution. He had hundreds of concave mirrors specifically designed for this purpose and erected on the sands of his country's sea shore. When the Sun's rays touched the mirrors, it returned the rays with much force and reflected on the ship that was standing in the sea. The ship was burnt down like a torched hay stock. The entire enemy was destroyed by a simple idea. No war no loss only ideas. So for every problem there lies a solution.
10. Money is needed for a comfortable living. But that is not the be all and end all for everything.Human relations are more important than money. People crave for appreciation and praise. Give them freely without any hitch. See the sea change.To improve the friends circle spread the sweetness of appreciation, smile etc.
The book tells lot of simple ideas like this. For a change we may follow some thing that is easy for us.
One book that appeals to everyone is by Dale Carnegie titled as How to Win Friends and influence people.
Though many might have read it, for those who have not so far gone through the book,the essence is given here.
Dale points out certain important things if you wish to be a peoples' person.
There are 10 important traits a person should have if he wants to earn more friends and influence others.
They are.
1. Every one has some good quality. Find out and appreciate that. Some one may have good handwriting, good personality, excellent dress sense, etc etc. Look for that and give whole hearted appreciation.
2. If you want to catch a fish, you should put the food that is liked by the fish in the hook and not otherwise. Like wise when you wish others should do what you expect from them, tell them the benefits that would accrue to them. Then see how the work is finished.
3. The most inexpensive thing is SMILE. Smile a lot. It attracts others. When others greets you greet them wholeheartedly with a broad smile. You could see the transformation soon.
4. Never speak about always yourself. Allow others to speak. Let them sing their tunes. The sweetest tune to others is their voice, listen with intent when others speak. You can earn more friends by being reticent, then by speaking.
5. Do not argue. The best way to win an argument is to avoid it. The more you argue the more you tend to become too personal. It will invite unwanted things.
6. When you commit an error or mistake, admit openly, there is nothing wrong even if you say sorry, let it be to your friend,boss or other colleagues or to your family members. If you wrongly scold your siblings or wards, there is nothing wrong in feeling sorry for that.
7. When you embark on some big projects, celebrate the little improvements. If you are a boss, when your colleagues show some improvements in a work, appreciate it with a cup of coffee. This will be a great impetus to them for further improvement.
8. When some one tells that he has doubts about his ability to finish the work, tell them their achievements, tell him with confidence that you believe him.
9. Even for very big problems there lies a solution. In the times of Archimedes when his country was surrounded by a Roman Ship, the King called the scientist and asked what to do if the enemy attacked them since the Romans were a powerful foe.The Scientist had a wonderful solution. He had hundreds of concave mirrors specifically designed for this purpose and erected on the sands of his country's sea shore. When the Sun's rays touched the mirrors, it returned the rays with much force and reflected on the ship that was standing in the sea. The ship was burnt down like a torched hay stock. The entire enemy was destroyed by a simple idea. No war no loss only ideas. So for every problem there lies a solution.
10. Money is needed for a comfortable living. But that is not the be all and end all for everything.Human relations are more important than money. People crave for appreciation and praise. Give them freely without any hitch. See the sea change.To improve the friends circle spread the sweetness of appreciation, smile etc.
The book tells lot of simple ideas like this. For a change we may follow some thing that is easy for us.
Friday, December 18, 2009
Painting of School/College vehicles.
The Government have amended Tamil Nadu Motor vehicles Rules 1989 to specify the painting of educational institution vehicles.
The Government wanted that school vehicles shall be separately identified from a long distance so that other road users may be aware of an impending vehicle carrying school children.
Rule 349-A describes how a school vehicle has to be painted.
The vehicle should be painted fully in highway yellow colour.
The inscription school bus or college bus shall be painted in the front and rear top of the vehicle in bold and clearly visible letters so that any one from a long distance can easily identify the vehicle.
On both exterior sides and on both front and rear exterior the diagram school/college bus shall be painted in dark blue colour with yellow background in 60 and 20 cms respectively .That is 60 cms for both exteriors and 20 cms for front and rear exterior.
Any auto or contract carriage like maxi cabs which carry children to schools in their trips shall display a board :ON SCHOOL DUTY;
Circular no. 44/2008 and G O Ms 1144 dated 9.9.2008
The Government wanted that school vehicles shall be separately identified from a long distance so that other road users may be aware of an impending vehicle carrying school children.
Rule 349-A describes how a school vehicle has to be painted.
The vehicle should be painted fully in highway yellow colour.
The inscription school bus or college bus shall be painted in the front and rear top of the vehicle in bold and clearly visible letters so that any one from a long distance can easily identify the vehicle.
On both exterior sides and on both front and rear exterior the diagram school/college bus shall be painted in dark blue colour with yellow background in 60 and 20 cms respectively .That is 60 cms for both exteriors and 20 cms for front and rear exterior.
Any auto or contract carriage like maxi cabs which carry children to schools in their trips shall display a board :ON SCHOOL DUTY;
Circular no. 44/2008 and G O Ms 1144 dated 9.9.2008
Thursday, December 17, 2009
AG - AN Allotment by Government
A question that comes to our mind is if G is allotted for the Government vehicles can we allot AG also for Government vehicles.
The Government have issued a Government order in G.O.Ms.1013 Home (Tr.VI) Department dated 21.10.2003 that AG series shall be reserved for Government vehicle and AN series for Transport corporations.
The order further states that AG series can be opened in offices where already double series is opened. In other words in offices where routine registration starts in AA series, there only AG series can be allotted by the Government. Where AA series has not started then any Government number in AG series cannot be allotted.
So AG and AN are reserved for Government and STUs respectively.
The Government have issued a Government order in G.O.Ms.1013 Home (Tr.VI) Department dated 21.10.2003 that AG series shall be reserved for Government vehicle and AN series for Transport corporations.
The order further states that AG series can be opened in offices where already double series is opened. In other words in offices where routine registration starts in AA series, there only AG series can be allotted by the Government. Where AA series has not started then any Government number in AG series cannot be allotted.
So AG and AN are reserved for Government and STUs respectively.
Wednesday, December 16, 2009
Sri Lankan Tamils - Issue of Driving licence.
The Government have taken a lot of initiatives for the welfare of the Sri Lankan Tamils settled in various camps in Tamil Nadu.
One among them is the issue of driving licence for them.
The Government in letter No.32171/M.V.1/2008/3 Public Department dated 29.7.08 have ordered that the Sri Lankan Tamils settled in camps may apply for driving licences with a letter from the Collector that they are settled in camps.
Now Transport Commissioner Chennai has issued a circular No.24/09 which gives guidelines for issue of licences to Sri Lankan Tamils .
The Circular says as follows:-
On the basis of
a. A certificate or report issued by the Tahsildar in charge of the camp where the applicant is the inmate
b. The identy card issued by the Government
a driving licence can be issued to the Sri Lankan Tamils.
One among them is the issue of driving licence for them.
The Government in letter No.32171/M.V.1/2008/3 Public Department dated 29.7.08 have ordered that the Sri Lankan Tamils settled in camps may apply for driving licences with a letter from the Collector that they are settled in camps.
Now Transport Commissioner Chennai has issued a circular No.24/09 which gives guidelines for issue of licences to Sri Lankan Tamils .
The Circular says as follows:-
On the basis of
a. A certificate or report issued by the Tahsildar in charge of the camp where the applicant is the inmate
b. The identy card issued by the Government
a driving licence can be issued to the Sri Lankan Tamils.
Tuesday, December 15, 2009
Invalid carriages - Regn or Alteration.
Section 2(18) of M.V.Act defines an invalid carriage as a motor vehicle designed specifically for the use of physically challenged people.
The Government of India has issued a notification in RT No.11012/12/01 MVT dated 23.7.08 describing the modalities to be followed either to register an invalid carriage or to alter an existing vehicle as an invalid carriage.
Previously Section 52. of the M.V.Act was acting as an impediment for altering a vehicle as an invalid carriage. But by this notification, the Government have granted exemption under Section 52 of M.V.Act to alter a vehicle as an invalid carriage.
1. Permission to such a conversion can be granted for a vehicle owned by a person who is actually disabled and who is driving the vehicle. A Doctor certificate is needed that the individual can drive the invalid carriage. Such a person should undergo a test and prove his ability to drive such a vehicle. A person with a disabiity of not able to use his legs and below the knee or thigh should have all the controls and modifications that he can use by his hand.
2. If any proto type vehicle is available which in other words if any vehicle is available as an invalid carriage directly from the manufacturers then such permission is not needed and the vehicle can directly registered as an invalid carriage.
3. If a scooter or motor cycle is altered as an invalid carriage then the kit must be procured from an authorised agency.
4. This conversion is valid only till the person with disability holds it.
Also refer circular No.53/2008
The Government of India has issued a notification in RT No.11012/12/01 MVT dated 23.7.08 describing the modalities to be followed either to register an invalid carriage or to alter an existing vehicle as an invalid carriage.
Previously Section 52. of the M.V.Act was acting as an impediment for altering a vehicle as an invalid carriage. But by this notification, the Government have granted exemption under Section 52 of M.V.Act to alter a vehicle as an invalid carriage.
1. Permission to such a conversion can be granted for a vehicle owned by a person who is actually disabled and who is driving the vehicle. A Doctor certificate is needed that the individual can drive the invalid carriage. Such a person should undergo a test and prove his ability to drive such a vehicle. A person with a disabiity of not able to use his legs and below the knee or thigh should have all the controls and modifications that he can use by his hand.
2. If any proto type vehicle is available which in other words if any vehicle is available as an invalid carriage directly from the manufacturers then such permission is not needed and the vehicle can directly registered as an invalid carriage.
3. If a scooter or motor cycle is altered as an invalid carriage then the kit must be procured from an authorised agency.
4. This conversion is valid only till the person with disability holds it.
Also refer circular No.53/2008
Monday, December 14, 2009
Govt. Vehicles - Registration.
The Government have issued an order in G.O.Ms.No.1011 Home (TR.VI)dept. dated 30.11.2009, regarding registration of Government vehicles.
Generally vehicles are purchased in the name of the Head of the Department . The Head of the Department in turn allots the vehicle to various offices spread in the State under his control. So the invoice and sales certificate and temp. reg. papers are in the name of the head of the department . The application for registration is made in the name of the officer to whom the vehicle is allotted in the area where the office is situated.
Technically as per Section 40 of the M V Act , the vehicle shall be registered by the Registering Authority in whose jurisdiction the owner resides.
As there are variations in the records the Government have issued the above Government order.
The Government have directed that the vehicle purchased in the name of the Head of the Department can be registered in a jurisdiction of another RTO where the vehicle is kept for use.
Generally vehicles are purchased in the name of the Head of the Department . The Head of the Department in turn allots the vehicle to various offices spread in the State under his control. So the invoice and sales certificate and temp. reg. papers are in the name of the head of the department . The application for registration is made in the name of the officer to whom the vehicle is allotted in the area where the office is situated.
Technically as per Section 40 of the M V Act , the vehicle shall be registered by the Registering Authority in whose jurisdiction the owner resides.
As there are variations in the records the Government have issued the above Government order.
The Government have directed that the vehicle purchased in the name of the Head of the Department can be registered in a jurisdiction of another RTO where the vehicle is kept for use.
Saturday, December 12, 2009
Nandakumr. I.A.S.
Some stories make an interesting reading. Some gives you a jerk. Some make you to stand and ponder for a long time. It moves your heart, gives a lasting impact.
A recent article in Kumudam, a Tamil weekly gives the reader a fillip, an impetus to think about ourselves.
Nandakumar I.A.S. is such a story.
Many think I.A.S. is very difficult and possible for metro educated youth and enrolling in a Delhi Academy is a must.
All the myth has been shattered by Nandakumar He did not even attend the school.He worked as a mechanic, sold lottery tickets, did errand for the big mechanics in the shop, but had a deep desire to study.
He passed the eighth standard without attending school, but attending his job. X standard went on like this. He got admission in plus one in a subject where there were no takers in the subject.He did B.A.English Literature. His effort to secure an admission in some training academies for I A S has turned futile as they all shut the door for the lad .Then he planned, perspired,prepared and penned the exam and passed out with flying colors. Yes the doors of I A S has finally opened for him.
Now Mr. Nandakumar, I.A.S. is a Deputy Commissioner in Indian Revenue Service.
There is a Tamil couplet which says" A person's Greatness is proportionate to his mind." Thirukural 595 under the caption Energy.
A recent article in Kumudam, a Tamil weekly gives the reader a fillip, an impetus to think about ourselves.
Nandakumar I.A.S. is such a story.
Many think I.A.S. is very difficult and possible for metro educated youth and enrolling in a Delhi Academy is a must.
All the myth has been shattered by Nandakumar He did not even attend the school.He worked as a mechanic, sold lottery tickets, did errand for the big mechanics in the shop, but had a deep desire to study.
He passed the eighth standard without attending school, but attending his job. X standard went on like this. He got admission in plus one in a subject where there were no takers in the subject.He did B.A.English Literature. His effort to secure an admission in some training academies for I A S has turned futile as they all shut the door for the lad .Then he planned, perspired,prepared and penned the exam and passed out with flying colors. Yes the doors of I A S has finally opened for him.
Now Mr. Nandakumar, I.A.S. is a Deputy Commissioner in Indian Revenue Service.
There is a Tamil couplet which says" A person's Greatness is proportionate to his mind." Thirukural 595 under the caption Energy.
Friday, December 11, 2009
Be proud - We are numero uno
Up your collar. Be proud. The latest statistics indicate we are number one in two wheller population.
But in overall vehicle population Maharastra Stands first followed by Tamil Nadu.
We have around one crore vehicle in our State where as Chennai city accounts for 30 lakhs. Every year we add 4 lakh new vehicles on the road . The growth rate is nearly 10% per year.
Likewise Tamil Nadu has more number of automobile units producing vehicles, ancillary things etc.
By the way everyone is interested to know some new things. Why not we know a new word to day relating to transport department.
Homologate:= Approval, official approval,
Before any racing event like car racing or bike racing, the organisers have to homologate the vehicles that take part in the race. In other words the authorities have to approve the vehicles for their fitness to take part in the racing. To Register a foreign vehicle the Government have to homologate the design of the vehicle.
But in overall vehicle population Maharastra Stands first followed by Tamil Nadu.
We have around one crore vehicle in our State where as Chennai city accounts for 30 lakhs. Every year we add 4 lakh new vehicles on the road . The growth rate is nearly 10% per year.
Likewise Tamil Nadu has more number of automobile units producing vehicles, ancillary things etc.
By the way everyone is interested to know some new things. Why not we know a new word to day relating to transport department.
Homologate:= Approval, official approval,
Before any racing event like car racing or bike racing, the organisers have to homologate the vehicles that take part in the race. In other words the authorities have to approve the vehicles for their fitness to take part in the racing. To Register a foreign vehicle the Government have to homologate the design of the vehicle.
Thursday, December 10, 2009
Conversion of Transport Vehicle to N.T. - tax liablity
The Government have issued a letter in Letter No.353 Home (Tr.I)Department dated 20.2.2004 prescribing the guidelines for collection of tax for Transport vehicles converted as non transport vehicle.
Suppose if a tourist taxi registered on 20.2.2000 is surrendered to day then we have to collect the life tax applicable to non transport vehicle.,if the registration date of the vehicle happens to be any day after 1.7.98. We have to collect the life tax for the original value of the vehicle.
Only those vehicles which were originally registered prior to 1.7.1998, the option of paying annual tax is available. For others life tax is must.
Also refer circular No.21/2004
Suppose if a tourist taxi registered on 20.2.2000 is surrendered to day then we have to collect the life tax applicable to non transport vehicle.,if the registration date of the vehicle happens to be any day after 1.7.98. We have to collect the life tax for the original value of the vehicle.
Only those vehicles which were originally registered prior to 1.7.1998, the option of paying annual tax is available. For others life tax is must.
Also refer circular No.21/2004
Wednesday, December 9, 2009
Idle Tax or ULW Tax.
Though there is no legal term called idle tax, the tax levied on transport vehicles for which permit was not obtained is called idle tax or ulw tax.
The Government has issued an order in this .
G O Ms 2610 Home (Tr.I) dated 28.9.1977 holds good for idle vehicles.
The Government says that if the transport vehicles not covered by permit move empty from one district to another or from other state to this State on a temporary permit with FC or covered under exemption, or permit, be taxed on the basis of their unladen weight.
Therefore it is clear that if the vehicle is not used tax need not be paid. If the vehicle is used on the road then tax to be paid on ulw basis.If the vehicle is found to be misused by carrying goods without any permit then the regular tax with penalty has to be collected.
Also refer circular No.78/96
The Government has issued an order in this .
G O Ms 2610 Home (Tr.I) dated 28.9.1977 holds good for idle vehicles.
The Government says that if the transport vehicles not covered by permit move empty from one district to another or from other state to this State on a temporary permit with FC or covered under exemption, or permit, be taxed on the basis of their unladen weight.
Therefore it is clear that if the vehicle is not used tax need not be paid. If the vehicle is used on the road then tax to be paid on ulw basis.If the vehicle is found to be misused by carrying goods without any permit then the regular tax with penalty has to be collected.
Also refer circular No.78/96
Tuesday, December 8, 2009
Say this Prayer - See the change.
In our mundane life, we see problems in everything be it home, office, etc etc.
Many spiritual Gurus have evolved several ways to mitigate this fear.
One among them is Prayer.
A prayer couched in simple, lucid prose would change our life.
Utter daily at any time, spare two minutes, say loudly or to yourself and see the change.
: Teach me to be Humble.
Teach me to respect another life and to accept that just as I am entitled to my
opinion others are too.
Teach me to contribute selflessly and without expectation.
Teach me to forgive every act of unkindness and injustice to me
Teach me to forget and unlearn what may not be relevant to me as I journey
along.
Teach me to conquer anger and to attain that state of Ahimsa when all violence
inside me subsides and true love prevails.
Teach me to avoid hatred and jealousy.
Teach me to resist ruinous temptations and to employ discretion at times
when I may waver.
Teach me to remain detached from the fruits of action and to know that if the
motive is pure and the means are correct in the end it will be fine.
Teach me to be ever grateful for this life and its experience.
(With Courtesy from The Indian Express)
Many spiritual Gurus have evolved several ways to mitigate this fear.
One among them is Prayer.
A prayer couched in simple, lucid prose would change our life.
Utter daily at any time, spare two minutes, say loudly or to yourself and see the change.
: Teach me to be Humble.
Teach me to respect another life and to accept that just as I am entitled to my
opinion others are too.
Teach me to contribute selflessly and without expectation.
Teach me to forgive every act of unkindness and injustice to me
Teach me to forget and unlearn what may not be relevant to me as I journey
along.
Teach me to conquer anger and to attain that state of Ahimsa when all violence
inside me subsides and true love prevails.
Teach me to avoid hatred and jealousy.
Teach me to resist ruinous temptations and to employ discretion at times
when I may waver.
Teach me to remain detached from the fruits of action and to know that if the
motive is pure and the means are correct in the end it will be fine.
Teach me to be ever grateful for this life and its experience.
(With Courtesy from The Indian Express)
Monday, December 7, 2009
Other State EIV - Tax exemption.
If the Educational institution vehicles of other States enter into this State on temporary permit what about the tax to this State.
The Government of Tamil Nadu has issued a Government order in this regard.
G O Ms No.1226 Home (Tr.I) Department dated 8.9.99 deals with the other State Educational Institution vehicle. This Government Order says that in respect of motor vehicles belonging to the recognized educational institution vehicles of Southern States for plying in the State of Tamil Nadu for a period of not exceeding 7 days for the exclusive tour of the educational institution concerned on reciprocal basis be exempted from payment of tax subject to the condition that the students teachers and staff should carry while travelling identification cards issued by the school/college concerned.
The Government of Tamil Nadu has issued a Government order in this regard.
G O Ms No.1226 Home (Tr.I) Department dated 8.9.99 deals with the other State Educational Institution vehicle. This Government Order says that in respect of motor vehicles belonging to the recognized educational institution vehicles of Southern States for plying in the State of Tamil Nadu for a period of not exceeding 7 days for the exclusive tour of the educational institution concerned on reciprocal basis be exempted from payment of tax subject to the condition that the students teachers and staff should carry while travelling identification cards issued by the school/college concerned.
Friday, December 4, 2009
Taxation Rules - Nuggets.
A glance of important provisions of this Rule are detailed below.
Rule 3:- States under what circumstances a Nil Assessment can be made. It deals about the conditions under which a vehicle can be exempted from payment of tax.
Rule 7:- Envisages the last date for payment of tax for various vehicles. It also stipulates that the demand draft taken on the last date can be presented in the next two days.
Rule 8:- fixes the penalty amount for late payment of tax. It dwells on the amount of penalty with reference to the belated payment for various classes of vehicles.
Rule 9:- gives powers to seize the Registration certificate of the vehicle where non payment is noticed.
Rule 11:- calculates the amount of tax to be refunded in case of stoppage of vehicles.
Rule 11-A. elaborates how a life tax already paid for a non transport vehicle can be refunded in case the vehicle moves to Other States and re-registered there.
Rule 3:- States under what circumstances a Nil Assessment can be made. It deals about the conditions under which a vehicle can be exempted from payment of tax.
Rule 7:- Envisages the last date for payment of tax for various vehicles. It also stipulates that the demand draft taken on the last date can be presented in the next two days.
Rule 8:- fixes the penalty amount for late payment of tax. It dwells on the amount of penalty with reference to the belated payment for various classes of vehicles.
Rule 9:- gives powers to seize the Registration certificate of the vehicle where non payment is noticed.
Rule 11:- calculates the amount of tax to be refunded in case of stoppage of vehicles.
Rule 11-A. elaborates how a life tax already paid for a non transport vehicle can be refunded in case the vehicle moves to Other States and re-registered there.
Thursday, December 3, 2009
Disciplinary cases - A Judgement.
There are several judgments which are very useful to Government employees(in disciplinary cases)
One such case is the C E O of Education department vs. The State of Tamil Nadu.
In this case the CEO was issued with a 17(b) charge memo and in the subsequent inquiry the Inquiry officer found that the charges were not proved.
But the Head of the Department did not agree with the findings of the Enquiry officer and awarded punishment.
Against this the CEO moved the High court Chennai.
The High Court allowed the appeal and set aside the order of the Head of the Department.
The reasons the High court found in favour of the CEO are
1. The Head of the Department ought to have strong reasons to disagree with the findings of the Inquiry officer.
2. The Authority should have given a personal hearing and an opportunity to the CEO before ordering punishment.
3. The reasons for the disagreement with the Inquiry officer report were not properly enunciated.
(Hon'ble Justice Dhanapalan in K.Thangamari vs. The State of Tamil Nadu - 2009 judgment)
One such case is the C E O of Education department vs. The State of Tamil Nadu.
In this case the CEO was issued with a 17(b) charge memo and in the subsequent inquiry the Inquiry officer found that the charges were not proved.
But the Head of the Department did not agree with the findings of the Enquiry officer and awarded punishment.
Against this the CEO moved the High court Chennai.
The High Court allowed the appeal and set aside the order of the Head of the Department.
The reasons the High court found in favour of the CEO are
1. The Head of the Department ought to have strong reasons to disagree with the findings of the Inquiry officer.
2. The Authority should have given a personal hearing and an opportunity to the CEO before ordering punishment.
3. The reasons for the disagreement with the Inquiry officer report were not properly enunciated.
(Hon'ble Justice Dhanapalan in K.Thangamari vs. The State of Tamil Nadu - 2009 judgment)
Wednesday, December 2, 2009
Driving schools - New instructions.
The Transport Commissioner has issued instructions in Circular No. 23/2009 regarding issue and renewal of driving school permits.
Previously circular instructions were issued in circular no. 43/2007.A writ petition filed against this circular was dismissed by the Court and subsequently the Transport Commissioner has issued instructions as how to follow the guidelines with the observations of the High court.
Time up to 31.5.2010 is given to driving schools to update their schools as described in circular no. 43/2007.
Till then the existing driving schools can continue functioning and renewal can be made.
The following need not be insisted in granting and renewing school permits.
1.Solvency
2.Use of public Road.
What we have to do?
We have to issue a memo to all the school owners that the driving schools should be updated as per the instructions given in circular no. 43/2007.on or before 31.5.2010 and any failure of strict implementation will forfeit their right to function.
Previously circular instructions were issued in circular no. 43/2007.A writ petition filed against this circular was dismissed by the Court and subsequently the Transport Commissioner has issued instructions as how to follow the guidelines with the observations of the High court.
Time up to 31.5.2010 is given to driving schools to update their schools as described in circular no. 43/2007.
Till then the existing driving schools can continue functioning and renewal can be made.
The following need not be insisted in granting and renewing school permits.
1.Solvency
2.Use of public Road.
What we have to do?
We have to issue a memo to all the school owners that the driving schools should be updated as per the instructions given in circular no. 43/2007.on or before 31.5.2010 and any failure of strict implementation will forfeit their right to function.
Sunday, November 29, 2009
Motor cycle as a Transport vehicle.
A recent news item says that the police seized several motor cycles used for hire or reward. Usually bicycles are available for hire in all the towns. Some states like Goa has motor cycle on hire.
What the Rule Says?
There is a scheme called Rent a Motor cycle scheme 1997. It was published by the Government in notification No. S O. 378(E) dated 12.5.1997.
If a person wants to lend his motor cycle for hire what he has to do?
He has to apply for a licence to the State Transport Authority.
He has to pay the prescribed fee and produce the RC of the motor cycles he intended to let for hire.
The motor cycle shall be registered as a transport vehicle . Please see Government of India notification in S O 1248(E) Dated 5.11.2004.
But the rate of tax is the same.
If the conditions laid down in Rent a motor cycle scheme is fulfilled then the licence can be granted.
A person may start a business as "Motor cycles for Hire" with the above licence.
What the Rule Says?
There is a scheme called Rent a Motor cycle scheme 1997. It was published by the Government in notification No. S O. 378(E) dated 12.5.1997.
If a person wants to lend his motor cycle for hire what he has to do?
He has to apply for a licence to the State Transport Authority.
He has to pay the prescribed fee and produce the RC of the motor cycles he intended to let for hire.
The motor cycle shall be registered as a transport vehicle . Please see Government of India notification in S O 1248(E) Dated 5.11.2004.
But the rate of tax is the same.
If the conditions laid down in Rent a motor cycle scheme is fulfilled then the licence can be granted.
A person may start a business as "Motor cycles for Hire" with the above licence.
Friday, November 27, 2009
Church vehicles - Registration.
The Government of India in a letter in No. RT 11028/14/2002 - MVL dated 3.X.2006 issued by the Ministry of Shipping Trpt and Highways clarifies how a vehicle with a seating capacity exceeding 6+1 has to be registered.
1. The classification omni bus for private use was abolished already. Therefore a vehicle having a seating capacity of more than 6+1 can be registered in the name of an individual as a non transport vehicle.if the vehicle is used for his personal purposes.
2. The vehicles of Central Government, State Government and their undetakings can be registered as a non transport category.
3. For charitable and philanthropic institutions, as it widely uses the road and therefore be registered as a transport vehicle and should undergo fitness test.
Circular No. 12/2007 also stresses these points.
A circular was issued in the year 2002 much ahead of this letter referred above . But the contents of the circular holds good even now. It is circular no. 36/2002.The contents of the circular are as follows:-
The instructions of Government of India are only administrative in nature and cannot overrule the spirit of the notification.
The end use has to be seen before deciding about the class of vehicle. If it is social service and work relating to religious one not connected with any commercial activity then the vehicles belonging to church can be registered as non transport category.
So eventhough the seating capacity exceeds 6+1, if the vehicle is purchased by a church or any religious organisation then the vehicle can be registered as non-transport.
The usage alone is the criterion and not the nomenclature.
Also refer circulars 107/2000, 36/2002, 12/2007
1. The classification omni bus for private use was abolished already. Therefore a vehicle having a seating capacity of more than 6+1 can be registered in the name of an individual as a non transport vehicle.if the vehicle is used for his personal purposes.
2. The vehicles of Central Government, State Government and their undetakings can be registered as a non transport category.
3. For charitable and philanthropic institutions, as it widely uses the road and therefore be registered as a transport vehicle and should undergo fitness test.
Circular No. 12/2007 also stresses these points.
A circular was issued in the year 2002 much ahead of this letter referred above . But the contents of the circular holds good even now. It is circular no. 36/2002.The contents of the circular are as follows:-
The instructions of Government of India are only administrative in nature and cannot overrule the spirit of the notification.
The end use has to be seen before deciding about the class of vehicle. If it is social service and work relating to religious one not connected with any commercial activity then the vehicles belonging to church can be registered as non transport category.
So eventhough the seating capacity exceeds 6+1, if the vehicle is purchased by a church or any religious organisation then the vehicle can be registered as non-transport.
The usage alone is the criterion and not the nomenclature.
Also refer circulars 107/2000, 36/2002, 12/2007
Thursday, November 26, 2009
Maxi Cab - Higher rate of tax.
Though the tax rate for maxicab is Rs.275/- per seat per quarter, for certain vehicles the tax is Rs.500/- per seat per quarter.
At the time of FC or permit we should watch out these variations and collect tax accordingly.
These vehicles are defined as luxury vehicles under taxation Act.
The following are some of vehicles for which tax should be collected at Rs.500/- per seat per quarter.
Innova 2.5.G Diesel, 7 seater Circular no. 45/06
Innova 2.0. Petrol 7 seater Circular no. 45/06
Ford Endeavour 7 Seater Circular No. 23/05
Tata Safari Lx 2 7 Seater circular No.30/07
Premier Sigma 7 Seater Circular No.46/06
The price of these vehicles are on the higher side compared to other variations of these models.
At the time of FC or permit we should watch out these variations and collect tax accordingly.
These vehicles are defined as luxury vehicles under taxation Act.
The following are some of vehicles for which tax should be collected at Rs.500/- per seat per quarter.
Innova 2.5.G Diesel, 7 seater Circular no. 45/06
Innova 2.0. Petrol 7 seater Circular no. 45/06
Ford Endeavour 7 Seater Circular No. 23/05
Tata Safari Lx 2 7 Seater circular No.30/07
Premier Sigma 7 Seater Circular No.46/06
The price of these vehicles are on the higher side compared to other variations of these models.
Wednesday, November 25, 2009
EIV - Judgement.
Now it is time for checking school/ college vehicles.
Circular No.21/96 explains the salient features of a Supreme Court judgement.
The High Court in W P No.47114/2002 also stresses the same.
The Important points in the judgement are:-
1. All the vehicles of school/college shall have a board as educational institution vehicle in the front and back of the vehicle.
2. If the vehicle is hired by the school or college or parents, the vehicle carrying the students shall carry a board On School duty at the time of school trips.
3. Windows of the vehicle shall be fixed with horizontal grills.
4. Doors of the vehicle should have reliable locks.
5. The point noted below has been stressed strongly by the High court.
The driver of the vehicle should have at least ten years of experience and should not have been charged for any offence relating to rash and negligent driving.
So before issuing a permit or F C the following should be ensured.
At the time of issue of permit or renewal of permit or FC the licence details of the driver of the vehicle should be noted in a register for this purpose and also in the permit register.
A separate page may be allotted for each institution and as and when they come for the works, the driver details of each vehicle may be noted as such that they should not submit the same licence again and again.Each institution should be accommodated in a separate folder
Circular No.21/96 explains the salient features of a Supreme Court judgement.
The High Court in W P No.47114/2002 also stresses the same.
The Important points in the judgement are:-
1. All the vehicles of school/college shall have a board as educational institution vehicle in the front and back of the vehicle.
2. If the vehicle is hired by the school or college or parents, the vehicle carrying the students shall carry a board On School duty at the time of school trips.
3. Windows of the vehicle shall be fixed with horizontal grills.
4. Doors of the vehicle should have reliable locks.
5. The point noted below has been stressed strongly by the High court.
The driver of the vehicle should have at least ten years of experience and should not have been charged for any offence relating to rash and negligent driving.
So before issuing a permit or F C the following should be ensured.
At the time of issue of permit or renewal of permit or FC the licence details of the driver of the vehicle should be noted in a register for this purpose and also in the permit register.
A separate page may be allotted for each institution and as and when they come for the works, the driver details of each vehicle may be noted as such that they should not submit the same licence again and again.Each institution should be accommodated in a separate folder
Tuesday, November 24, 2009
Advertisement
The High court of Judicature, Chennai in a writ petition filed by Consumer forum Coimbatore has delivered its judgement regarding Advertisements in buses.
The salient features of this judgement are as follows:-
1. There should be no advertisements on the wind screen.,or rear window, or side windows of buses.
2. Home secretary should issue directions to follow the judgement strictly.
3. Advertisements in the buses distract the road users. It is an hindrance to the passengers sitting in a bus as it bars the views from inside. It attracts other road users as their attention is diverted, distracted and a cause for accidents.
4. Advertisement may be allowed inside the buses and rear portion of the exterior body of the vehicle.
5. Advertisement may be considered on extended body panel sheets.
6. Also on glass panels above the windows.
7. Prior permission from the Transport Authority is a must. The authority granting permission should ensure that no obscene ads are placed in such a way to distract the other road users.
8. If violations are noticed the permits are liable to be suspended.
The salient features of this judgement are as follows:-
1. There should be no advertisements on the wind screen.,or rear window, or side windows of buses.
2. Home secretary should issue directions to follow the judgement strictly.
3. Advertisements in the buses distract the road users. It is an hindrance to the passengers sitting in a bus as it bars the views from inside. It attracts other road users as their attention is diverted, distracted and a cause for accidents.
4. Advertisement may be allowed inside the buses and rear portion of the exterior body of the vehicle.
5. Advertisement may be considered on extended body panel sheets.
6. Also on glass panels above the windows.
7. Prior permission from the Transport Authority is a must. The authority granting permission should ensure that no obscene ads are placed in such a way to distract the other road users.
8. If violations are noticed the permits are liable to be suspended.
Monday, November 23, 2009
Ambulance - Rate of tax.
When a new vehicle is Registered as an ambulance What is the rate of tax?
"Ambulance" is defined as a transport vehicle as per the notification of Government of India in S O 1248 (E) dated 5.11.2004.
A circular issued by the Transport commissioner way back in the year 1997 namely 43/97 says that tax should be collected as per first schedule of taxation Act 1974 under item 7.
But the circular was issued prior to introduction of life tax.Well before 1.7.98.
After the introduction of life tax the question of payment of annual tax for newly registered vehicles does not arise.
In the mean while the Transport Commissioner Chennai has issued a letter in 41635/A5/2009 dated 11.8.2009 which states that ambulances are liable to pay tax on annual basis at the rates prescribed in item No. 7 of first schedule of TNMVT Act 1974.
With the letter in hand, the dealers who register the ambulances now, are paying annual tax.
"Ambulance" is defined as a transport vehicle as per the notification of Government of India in S O 1248 (E) dated 5.11.2004.
A circular issued by the Transport commissioner way back in the year 1997 namely 43/97 says that tax should be collected as per first schedule of taxation Act 1974 under item 7.
But the circular was issued prior to introduction of life tax.Well before 1.7.98.
After the introduction of life tax the question of payment of annual tax for newly registered vehicles does not arise.
In the mean while the Transport Commissioner Chennai has issued a letter in 41635/A5/2009 dated 11.8.2009 which states that ambulances are liable to pay tax on annual basis at the rates prescribed in item No. 7 of first schedule of TNMVT Act 1974.
With the letter in hand, the dealers who register the ambulances now, are paying annual tax.
Saturday, November 21, 2009
Trent
Zimbabwe is an African country previously known as Rhodesia and Harare is its capital. It gained freedom in the year 1980.
Our subject matter is about a lady of letters from that country.
Trent born in 1965 attended elementary school for one year and her father married her off when she was 11 years old. The only thing she got through marriage is blows and babies.After a decade a head of an international Aid group " Heifer International" visited her village . Mr. Jo Luck head of that group interacted with the villagers and told the villagers that they should stand up, nurture dreams and change their lives. Trent, immediately scribbled in a piece of paper that she wanted to get a degree, do her studies in USA and get a doctorate.She has heard from so many Africans that knowledge is the only key to prosperity.
She met Jo Luck and joined in the group . From the money she got she studied in correspondence course. She developed her knowledge by interacting with the members of Heifer International . She saved all her money so that she could fly to USA for higher studies.
She took all her four kids along with her to USA. Trent's mom sold her cows, neighbours sold their goats and helped her to get tickets.She got a seat in Oklahoma University. In 1998 she flew to United States.
The family lived in an abandoned trailer shivering in cold and going hungry for several nights. Her classmates helped her with left overs, her friends who worked in malls and supermarkets told her that they have dumped foods which have crossed the expiry dates in their dumping zones and she had all those.She used to visit the Walmart super market in the early morning and she used to take all those thrown away things.
She washed cars, utensils and did all the jobs.
After knowing her tribulations one NGO Heifer international helped with a small one room shelter. She finished her under graduation and joined for UG.
She did research in Aids in Africa and got a parttime job in her college.
Now she is pursuing her research in Michigan university and has almost achieved all her goals.
Come December she will be awarded a Ph.D. A one time less than a year elementary school drop out will be now Dr.Trent.All dreams are possible.
(Courtesy Nov.14 edition of New York Times. Thanks to D.Kristof, the author of this article.)
Our subject matter is about a lady of letters from that country.
Trent born in 1965 attended elementary school for one year and her father married her off when she was 11 years old. The only thing she got through marriage is blows and babies.After a decade a head of an international Aid group " Heifer International" visited her village . Mr. Jo Luck head of that group interacted with the villagers and told the villagers that they should stand up, nurture dreams and change their lives. Trent, immediately scribbled in a piece of paper that she wanted to get a degree, do her studies in USA and get a doctorate.She has heard from so many Africans that knowledge is the only key to prosperity.
She met Jo Luck and joined in the group . From the money she got she studied in correspondence course. She developed her knowledge by interacting with the members of Heifer International . She saved all her money so that she could fly to USA for higher studies.
She took all her four kids along with her to USA. Trent's mom sold her cows, neighbours sold their goats and helped her to get tickets.She got a seat in Oklahoma University. In 1998 she flew to United States.
The family lived in an abandoned trailer shivering in cold and going hungry for several nights. Her classmates helped her with left overs, her friends who worked in malls and supermarkets told her that they have dumped foods which have crossed the expiry dates in their dumping zones and she had all those.She used to visit the Walmart super market in the early morning and she used to take all those thrown away things.
She washed cars, utensils and did all the jobs.
After knowing her tribulations one NGO Heifer international helped with a small one room shelter. She finished her under graduation and joined for UG.
She did research in Aids in Africa and got a parttime job in her college.
Now she is pursuing her research in Michigan university and has almost achieved all her goals.
Come December she will be awarded a Ph.D. A one time less than a year elementary school drop out will be now Dr.Trent.All dreams are possible.
(Courtesy Nov.14 edition of New York Times. Thanks to D.Kristof, the author of this article.)
Friday, November 20, 2009
Late payment of tax - C F to be collected.
The Transport Commissioner, Chennai has issued two circular instructions to collect the compounding fee for belated payment of tax.
They are 40/94 and 9/96.
Up to 50% penalty except for E.I.V and P S V Rs.150/- has to be collected. for School vehicles, college vehicles and PSV Rs.250/- has to be collected..for penalty upto 50%.
For 100 % penalty except for Educational institution vehicles and PSV Rs.250/- has to be collected. If the tax is paid with 100% penalty for Educational Institution vehicle and PSV then the CF to be collected is Rs.300/-
This includes penalty under Sec.15-B of TNMVT Act 1974.
They are 40/94 and 9/96.
Up to 50% penalty except for E.I.V and P S V Rs.150/- has to be collected. for School vehicles, college vehicles and PSV Rs.250/- has to be collected..for penalty upto 50%.
For 100 % penalty except for Educational institution vehicles and PSV Rs.250/- has to be collected. If the tax is paid with 100% penalty for Educational Institution vehicle and PSV then the CF to be collected is Rs.300/-
This includes penalty under Sec.15-B of TNMVT Act 1974.
Thursday, November 19, 2009
Excavator - Registration
Whether excavators, or other construction equipment can be registered, whether to register as a transport vehicle or a non transport vehicle?
The Government of India in notification GSR 642(E) dated 28.7.2000 describes the excavator as a non transport vehicle. Hence the excavator needs to be registered as a motor vehicle.
Though construction equipment vehicle is intended for use generally in off the road conditions such as a plot, building space etc, when the public road is used regularly for carrying on commercial activities then such vehicles as dumpers, excavators shall be deemed as a transport vehicles.
Refer Govt of India notification in SO 1248 (E) dated 5.11.2004.
Also refer circular No.43/2004.
The Government of India in notification GSR 642(E) dated 28.7.2000 describes the excavator as a non transport vehicle. Hence the excavator needs to be registered as a motor vehicle.
Though construction equipment vehicle is intended for use generally in off the road conditions such as a plot, building space etc, when the public road is used regularly for carrying on commercial activities then such vehicles as dumpers, excavators shall be deemed as a transport vehicles.
Refer Govt of India notification in SO 1248 (E) dated 5.11.2004.
Also refer circular No.43/2004.
Wednesday, November 18, 2009
No Tax Due - Nil assessment.
Rule 3 of the Tamil Nadu Motor vehicles Taxation Rules 1974 specifies under what circumstances a tax can be assessed as NIL.
For the vehicles seized by the Government or Government Department like Forest, Police etc subject to physical verification by the M.V.I.
For the vehicles detained by any financial institution owned by the Government subject to verification.
For the vehicles involved in accidents and where CFX notices were issued.
For a vehicle which is sold as scrap or dismantled subject to prior permission from the authority and also subject to verification about the non-use.
For the stolen vehicle based on police certificate.
For the vehicles where permission is granted under Rule 172(6)
For the above cases Tax can be assessed as NIL.
Please refer circular No.61/96
For the vehicles seized by the Government or Government Department like Forest, Police etc subject to physical verification by the M.V.I.
For the vehicles detained by any financial institution owned by the Government subject to verification.
For the vehicles involved in accidents and where CFX notices were issued.
For a vehicle which is sold as scrap or dismantled subject to prior permission from the authority and also subject to verification about the non-use.
For the stolen vehicle based on police certificate.
For the vehicles where permission is granted under Rule 172(6)
For the above cases Tax can be assessed as NIL.
Please refer circular No.61/96
Tuesday, November 17, 2009
Road Safety Tax - Exemption.
We all know that the Government has introduced Road Safety Tax w.e.f.1.8.2009.
All the vehicles registered or re-registered are liable for payment of road safety tax .
Whether the vehicles belonging to non-commercial departments are liable for payment of road safety tax?. The vehicles belonging to non-commercial departments of Govt. of Tamil Nadu are exempted from payment of road tax. Likewise such an exemption be applicable to road safety tax.
The Transport Commissioner Chennai has clarified that all Government departments which are non commercial are exempted from payment of road safety tax as road safety tax is also a tax. So at the time of registration of Govt.of Tamil Nadu vehicles road safety tax need not be paid(applicable to non commercial dept)
T C Letter no.53874/A4/2009 dated 10.11.2009
All the vehicles registered or re-registered are liable for payment of road safety tax .
Whether the vehicles belonging to non-commercial departments are liable for payment of road safety tax?. The vehicles belonging to non-commercial departments of Govt. of Tamil Nadu are exempted from payment of road tax. Likewise such an exemption be applicable to road safety tax.
The Transport Commissioner Chennai has clarified that all Government departments which are non commercial are exempted from payment of road safety tax as road safety tax is also a tax. So at the time of registration of Govt.of Tamil Nadu vehicles road safety tax need not be paid(applicable to non commercial dept)
T C Letter no.53874/A4/2009 dated 10.11.2009
Monday, November 16, 2009
International Driving Permit - Procedures.
The Central Government has issued a notification in GSR 720(E) dated 10.9.2003 in which the details relating to International Driving Permit have been published.
It specifies the following are needed for issue of IDP
1. An application in form 4-A
2. Valid driving licence.
3 Fees of Rs.500 + Service charge of Rs.500/-
4. 3 passport size photos
5. Medical certificate in form 1-A
6. Valid pass port
7. Valid visa.
The validity of permit is for one year or till the expiry of licence whichever is earlier.
Automobile Association of India can also issue IDP to its members.
It specifies the following are needed for issue of IDP
1. An application in form 4-A
2. Valid driving licence.
3 Fees of Rs.500 + Service charge of Rs.500/-
4. 3 passport size photos
5. Medical certificate in form 1-A
6. Valid pass port
7. Valid visa.
The validity of permit is for one year or till the expiry of licence whichever is earlier.
Automobile Association of India can also issue IDP to its members.
Saturday, November 14, 2009
Sanjay Jha
Good horses may lose because of bad jockeys, even bad horses may win because of good jockeys.
Likewise for a company the boss can make a turn around from sinking to brimming.
Sanjay Jha, when he became the Co CEO of Motorola, one of the mobile phone producers,the company was in doldrums. Losses were mounting, no new product, no inquiries. The technology of the phones of his company is outdated and no sales at all.
Apples iphone had got the market RIM s Blackberry is stealing the show.
Sanjay Jha called up a meeting of the employees and one employee mentioned about Android operating system for mobile phones. This system would bring together text messages, email , browsing and social net work like face book, orkut , twitter etc.
Next week the engineer Osterloh had a separate meet with Sanjay Jha and explained the Android system in detail. Sanjay Jha found out that Osterloh could write a wonderful software for mobile phones. Then they made the first smart phone DROID.
He showed the phone to Verizon a leading mobile service provider of U S and then the company placed orders and followed AT & T.
The screen of the phone is bigger than the Iphone and the resolution is higher and the system support high definition video.
Now the company is again looking back. The company now sees new light at the end of the tunnel.
You can be also proud about this as Sanjay Jha is an Indian.
Likewise for a company the boss can make a turn around from sinking to brimming.
Sanjay Jha, when he became the Co CEO of Motorola, one of the mobile phone producers,the company was in doldrums. Losses were mounting, no new product, no inquiries. The technology of the phones of his company is outdated and no sales at all.
Apples iphone had got the market RIM s Blackberry is stealing the show.
Sanjay Jha called up a meeting of the employees and one employee mentioned about Android operating system for mobile phones. This system would bring together text messages, email , browsing and social net work like face book, orkut , twitter etc.
Next week the engineer Osterloh had a separate meet with Sanjay Jha and explained the Android system in detail. Sanjay Jha found out that Osterloh could write a wonderful software for mobile phones. Then they made the first smart phone DROID.
He showed the phone to Verizon a leading mobile service provider of U S and then the company placed orders and followed AT & T.
The screen of the phone is bigger than the Iphone and the resolution is higher and the system support high definition video.
Now the company is again looking back. The company now sees new light at the end of the tunnel.
You can be also proud about this as Sanjay Jha is an Indian.
Friday, November 13, 2009
Military licences - conversion as civil licences.
One of the real VIPs who visit transport offices is the Ex-service men.
They protect the nation in the chill and ever cold borders and their sacrifice is ineffable.
When once they retire from service, they would convert their military licence to civil licences.
What we have to do?
The Government of Tamil Nadu has issued a G. O. in G O Ms.2615 Home dated 15.9.1972 which says that 5 years military experience of driving L M V, H M V will automatically qualify them for the grant of civil driving licence.
So when an ex-service man with 5 years of driving experience in military needs a civil licence that can be granted automatically by collecting the fees and without any test.
Rule 46 (5) of Tamil Nadu Motor vehicles Rules 1989 also exempts ex-service man from payment of fee for the issue and renewal of licence. But they have to pay the fees of service charge, llr etc.
They protect the nation in the chill and ever cold borders and their sacrifice is ineffable.
When once they retire from service, they would convert their military licence to civil licences.
What we have to do?
The Government of Tamil Nadu has issued a G. O. in G O Ms.2615 Home dated 15.9.1972 which says that 5 years military experience of driving L M V, H M V will automatically qualify them for the grant of civil driving licence.
So when an ex-service man with 5 years of driving experience in military needs a civil licence that can be granted automatically by collecting the fees and without any test.
Rule 46 (5) of Tamil Nadu Motor vehicles Rules 1989 also exempts ex-service man from payment of fee for the issue and renewal of licence. But they have to pay the fees of service charge, llr etc.
Thursday, November 12, 2009
Latest in Trpt. Dept.
Certain latest developments in Transport Department.
The Government of India intends to bring an amendment in Motor vehicles Act which would facilitate the hearing impaired people.
The disability to hear proscribes a person from obtaining a driving licence. The Government intends to modify as follows:-
If a person with disability could hear sounds with hearing aid over and above 40 decibels he can be issued with a driving licence to drive transport vehicle.
If he could hear sounds with hearing aid over and above 60 decibels, he could be issued with a driving licence to drive non transport licence.
Another one is the Judgement of High Court.
The Chennai High Court has up held the circular No.43/2007 of Transport Commissioner. The circular which prescribes guidelines for driving schools was challenged before the High Court. The High court upheld that the circular is not ultra virus and within law.
Two or more modifications come in the circular with reference to space of the driving school, open area where candidates can be given training and solvency limit.
We may wait for further instructions from Transport Commissioner.
The Government of India intends to bring an amendment in Motor vehicles Act which would facilitate the hearing impaired people.
The disability to hear proscribes a person from obtaining a driving licence. The Government intends to modify as follows:-
If a person with disability could hear sounds with hearing aid over and above 40 decibels he can be issued with a driving licence to drive transport vehicle.
If he could hear sounds with hearing aid over and above 60 decibels, he could be issued with a driving licence to drive non transport licence.
Another one is the Judgement of High Court.
The Chennai High Court has up held the circular No.43/2007 of Transport Commissioner. The circular which prescribes guidelines for driving schools was challenged before the High Court. The High court upheld that the circular is not ultra virus and within law.
Two or more modifications come in the circular with reference to space of the driving school, open area where candidates can be given training and solvency limit.
We may wait for further instructions from Transport Commissioner.
Wednesday, November 11, 2009
Central Govt.Vehicles -Tax liability.
The Central Government vehicles are liable for payment of tax.
Though the Government have exempted the non-Commercial Departments of State Government, the Central Government vehicles are liable for payment of tax. Central Government departments like Income tax, Postal, Customs have to pay tax for their vehicles.
Prior to 1984, the Central Government vehicles were exempted from payment of tax. From 1.1.1984 the Government of Tamil Nadu by G O Ms.2725 Home Dt 27.12.1983 cancelled the exemption given to Central Government vehicles.
Also refer circular no.34/2002.
Though the Government have exempted the non-Commercial Departments of State Government, the Central Government vehicles are liable for payment of tax. Central Government departments like Income tax, Postal, Customs have to pay tax for their vehicles.
Prior to 1984, the Central Government vehicles were exempted from payment of tax. From 1.1.1984 the Government of Tamil Nadu by G O Ms.2725 Home Dt 27.12.1983 cancelled the exemption given to Central Government vehicles.
Also refer circular no.34/2002.
Tuesday, November 10, 2009
Over Load - Compounding fees.
The ways of levying compounding fee differs for home state vehicles and other State vehicles
We will discuss collection of compounding fees in respect of other State Goods vehicles for the offence of over load by goods.
Circular no. 40/2008 deals with levying compounding fee for over load in goods vehicle for other state vehicles.
As per this circular the penal provisions of Section 194 are to be followed.
A question may arise in our minds whether the penal provisions contemplated under Section 194 can be enforced by the officers of this Department. Is not Court alone competent to enforce this. Is not sanction a must?
In the event a owner of a vehicle pays the fine on volition, the authorised officer gets the jurisdiction and authority to compound the offence.
The only thing is that executive should not out stretch the limit in levying the compounding fee. In other words, the amount prescribed by Section 194 should not be enhanced by the officer who collects the fine.
Also in this case we should not restrict the compounding fee to the maximum of Rs.5000/- as we do for Home State vehicles.
The compounding fee levied should be concomitant to the over load carried. So if the over load is 3100 kg then the c.f. should be 4000+2000=6000 and if the over load is 5100 kg then the c.f should be 6000+2000=8000.
We will now see how the compounding fee is levied for home state vehicles. The above illustration applies to Other State Goods vehicles.
For HOME STATE vehicles
------------------------
A reading of circular no. 44/2007 would show that the compounding fee fixed for home state vehicles also draw the penal provisions to its rescue but the maximum fine is fixed for Home State vehicles keeping the Rule 206 of the TNMVR 1989 in mind. So for Home State vehicles the penal provision of Section 194 of M V Act and Rule 206 of TNMVR is combined for collection of compounding fee for the offence of over load of goods in goods vehicle.
We will discuss collection of compounding fees in respect of other State Goods vehicles for the offence of over load by goods.
Circular no. 40/2008 deals with levying compounding fee for over load in goods vehicle for other state vehicles.
As per this circular the penal provisions of Section 194 are to be followed.
A question may arise in our minds whether the penal provisions contemplated under Section 194 can be enforced by the officers of this Department. Is not Court alone competent to enforce this. Is not sanction a must?
In the event a owner of a vehicle pays the fine on volition, the authorised officer gets the jurisdiction and authority to compound the offence.
The only thing is that executive should not out stretch the limit in levying the compounding fee. In other words, the amount prescribed by Section 194 should not be enhanced by the officer who collects the fine.
Also in this case we should not restrict the compounding fee to the maximum of Rs.5000/- as we do for Home State vehicles.
The compounding fee levied should be concomitant to the over load carried. So if the over load is 3100 kg then the c.f. should be 4000+2000=6000 and if the over load is 5100 kg then the c.f should be 6000+2000=8000.
We will now see how the compounding fee is levied for home state vehicles. The above illustration applies to Other State Goods vehicles.
For HOME STATE vehicles
------------------------
A reading of circular no. 44/2007 would show that the compounding fee fixed for home state vehicles also draw the penal provisions to its rescue but the maximum fine is fixed for Home State vehicles keeping the Rule 206 of the TNMVR 1989 in mind. So for Home State vehicles the penal provision of Section 194 of M V Act and Rule 206 of TNMVR is combined for collection of compounding fee for the offence of over load of goods in goods vehicle.
Monday, November 9, 2009
Entry Tax.
When an other state vehicle is Re.registered in our State or when a vehicle is purchased from another state, and brought for fresh registration here, one important point we have to see is whether the entry tax is paid. Also when an imported vehicle is brought for registration then also entry tax is to be paid. For eg. certain vehicles may not be readily available in this state and the buyer may buy the same from the neighbouring state.So we have to see the entry tax is paid or not.
If a vehicle is registered in other state and brought to this state within 18 months from the date of registration, then entry tax is to be paid.
If the vehicle is more than 18 months old, then the entry tax payment does not arise.
A batch of writ petitions challenging the introduction of entry tax was allowed by the High court and the High court Chennai held the introduction of entry tax as null and void. But subsequent appeal to the Supreme court by State Government upheld introduction of entry tax. So as on date entry tax is applicable.
Refer Circular No.42/2002
If a vehicle is registered in other state and brought to this state within 18 months from the date of registration, then entry tax is to be paid.
If the vehicle is more than 18 months old, then the entry tax payment does not arise.
A batch of writ petitions challenging the introduction of entry tax was allowed by the High court and the High court Chennai held the introduction of entry tax as null and void. But subsequent appeal to the Supreme court by State Government upheld introduction of entry tax. So as on date entry tax is applicable.
Refer Circular No.42/2002
Saturday, November 7, 2009
Sudha Murthy
Just for a change. Instead of writing about Rules and circulars I have decided to allot the weekends to write about famous personalities whose life has an influence over others. They were born as ordinary people like all of us. But transformed to a great personality.Their life is a great source of inspiration and influence.
Sudha Murthy wife of Narayana Murthy is one such person. Her life has transformed millions of people in unknown villages. A recent article about her is a great source of wisdom.
In 1974 When Sudha was a student of Indian Institute of Science in Bangalore, an ad in a notice board tells about vacancies at Tata Motors Pune, which also said that woman need not apply for this post.
So she immediately sent a letter to Mr. JRD Tata the Chairman of Tata Group informing him that it is a great wonder that great groups like Tata found gender differences.
In a short span she received a telegram to appear for an interview at TATA Pune.
One of the interviewers informed her that the factory is not a co.ed college to which Sudha replied that if firms like TATA shut the door for woman in employment, in India no firm will appoint any woman in any job.
Finally the plum job landed in Sudha's hand. She met Narayana murthy another employee and they got married.
One day when she was waiting in the corridor there came Tata the Chairman of the group and inquired her about her waiting in the late evening to which she replied she is waiting for her husband. Tata told her that he would wait along with her till her husband comes as there was none in the corridor and it is late in the evening. When Naryana murthy came to pick her, Tata told her to inform her husband not to make her wait for long time.
Finally when Narayana murthy decided to start Infosys Sudha met Tata to give her resignation. Tata asked what she would do when the company goes to great heights. To which Sudha replied that she has doubts about that at that time. Pat came the reply
"Start with Hope and Courage and aim for Big". Tata finally informed her to do something for the society as we receive a lot from the Society.
To day there are many foundations from Infosys stable which help villages, old age people, educational assistance, medical help etc.
Recently Sudha and Murthy sold their 1% of their share and raised around 750 crores and started a venture capital called "CATAMARAN INVESTMENTS' a few days earlier. This will help new budding entrepreneurs who have innovative ideas but not enough money to start their own business.
A big photo of TATA adorns the wall of Sudha's cabin.
"Great people do not do big things, but they do little things with great heart"
Sudha.
Sudha Murthy wife of Narayana Murthy is one such person. Her life has transformed millions of people in unknown villages. A recent article about her is a great source of wisdom.
In 1974 When Sudha was a student of Indian Institute of Science in Bangalore, an ad in a notice board tells about vacancies at Tata Motors Pune, which also said that woman need not apply for this post.
So she immediately sent a letter to Mr. JRD Tata the Chairman of Tata Group informing him that it is a great wonder that great groups like Tata found gender differences.
In a short span she received a telegram to appear for an interview at TATA Pune.
One of the interviewers informed her that the factory is not a co.ed college to which Sudha replied that if firms like TATA shut the door for woman in employment, in India no firm will appoint any woman in any job.
Finally the plum job landed in Sudha's hand. She met Narayana murthy another employee and they got married.
One day when she was waiting in the corridor there came Tata the Chairman of the group and inquired her about her waiting in the late evening to which she replied she is waiting for her husband. Tata told her that he would wait along with her till her husband comes as there was none in the corridor and it is late in the evening. When Naryana murthy came to pick her, Tata told her to inform her husband not to make her wait for long time.
Finally when Narayana murthy decided to start Infosys Sudha met Tata to give her resignation. Tata asked what she would do when the company goes to great heights. To which Sudha replied that she has doubts about that at that time. Pat came the reply
"Start with Hope and Courage and aim for Big". Tata finally informed her to do something for the society as we receive a lot from the Society.
To day there are many foundations from Infosys stable which help villages, old age people, educational assistance, medical help etc.
Recently Sudha and Murthy sold their 1% of their share and raised around 750 crores and started a venture capital called "CATAMARAN INVESTMENTS' a few days earlier. This will help new budding entrepreneurs who have innovative ideas but not enough money to start their own business.
A big photo of TATA adorns the wall of Sudha's cabin.
"Great people do not do big things, but they do little things with great heart"
Sudha.
Friday, November 6, 2009
Duplicate Reg. Certificate.
Quite often we receive applications for the issue of duplicate Reg.Certificate. How to deal with it
The Transport Commissioner has issued guidelines for this. Circular No.80/99 illustrates this.
An application in form no.26 with a photo of the owner of the vehicle should be presented with appropriate fees.Police certificate and a copy of intimation given by the owner about the loss of the RC should be enclosed. The vehicle should be inspected and the owner's address should be verified.An undertaking from the owner that he is really in possession of the vehicle should be obtained.Financier NOC should be enclosed.
If the above conditions are fulfilled then the application can be considered.
Also refer Rule 53 of CMVR , Section 41 (14) and Section 51(6) of M.V Act.
The Transport Commissioner has issued guidelines for this. Circular No.80/99 illustrates this.
An application in form no.26 with a photo of the owner of the vehicle should be presented with appropriate fees.Police certificate and a copy of intimation given by the owner about the loss of the RC should be enclosed. The vehicle should be inspected and the owner's address should be verified.An undertaking from the owner that he is really in possession of the vehicle should be obtained.Financier NOC should be enclosed.
If the above conditions are fulfilled then the application can be considered.
Also refer Rule 53 of CMVR , Section 41 (14) and Section 51(6) of M.V Act.
Thursday, November 5, 2009
Accidents.
The Government of Tamil Nadu has recently introduced a new system viz. Road Accident Data Base Management System.
This system comprises of three principal architects namely Police, Highways, Transport.
It works like this.
When an accident takes place, immediately the Transport Office in whose jurisdiction the accident takes place receives an intimation through email.
The Officer in charge of the office should open the relevant email which will lead him to a data base in which there is a form called Accident Report Form.
The form contains several columns concerning the vehicle. The form has to be filled within the stipulated time i.e. within a day in case of fatal and within 3 days in case of other accidents.
A common data base is created in the police headquarters which will have the details of all the accidents taken place in this State.
If the form is not filled in, the system will generate an email to the Road Safety Commissioner that such a report is pending from particular office.
So when an accident takes place the details should be kept handy to fill up the form.
This system comprises of three principal architects namely Police, Highways, Transport.
It works like this.
When an accident takes place, immediately the Transport Office in whose jurisdiction the accident takes place receives an intimation through email.
The Officer in charge of the office should open the relevant email which will lead him to a data base in which there is a form called Accident Report Form.
The form contains several columns concerning the vehicle. The form has to be filled within the stipulated time i.e. within a day in case of fatal and within 3 days in case of other accidents.
A common data base is created in the police headquarters which will have the details of all the accidents taken place in this State.
If the form is not filled in, the system will generate an email to the Road Safety Commissioner that such a report is pending from particular office.
So when an accident takes place the details should be kept handy to fill up the form.
Wednesday, November 4, 2009
one month tax -
Quite often stage carriage operators approach the office for one month tax permission. They may replace the present vehicle with another one during the second month of the quarter.
In such cases what we have to do?
The permission should be granted on or before the first day of the quarter and the tax should be paid on the first day of the quarter.
If the applicant could not replace the existing vehicle before the commencement of the second month of the quarter and if he seeks permission to pay tax for second month also, such request cannot be entertained as it would amount to payment of tax on monthly basis. But in the beginning of the quarter if he seeks permission to pay tax for two months and intends to replace the bus in the third month of the quarter, such request can be entertained.
If he is unable to replace the vehicle during the first day of the second month of the quarter as he has agreed, then he has to pay the balance of tax on the first day of the second month of the quarter.
If he has obtained permission for two months and fails to replace the vehicle on the first day of the third month of the quarter, then he has to pay the tax with appropriate penalty.
If the applicant stops the vehicle and seeks permission then permission to such stoppage can be given.
Refer circular No.19/2002
In such cases what we have to do?
The permission should be granted on or before the first day of the quarter and the tax should be paid on the first day of the quarter.
If the applicant could not replace the existing vehicle before the commencement of the second month of the quarter and if he seeks permission to pay tax for second month also, such request cannot be entertained as it would amount to payment of tax on monthly basis. But in the beginning of the quarter if he seeks permission to pay tax for two months and intends to replace the bus in the third month of the quarter, such request can be entertained.
If he is unable to replace the vehicle during the first day of the second month of the quarter as he has agreed, then he has to pay the balance of tax on the first day of the second month of the quarter.
If he has obtained permission for two months and fails to replace the vehicle on the first day of the third month of the quarter, then he has to pay the tax with appropriate penalty.
If the applicant stops the vehicle and seeks permission then permission to such stoppage can be given.
Refer circular No.19/2002
Tuesday, November 3, 2009
Transfer of driving school permit.
Suddenly if a driving school owner dies, the transport authorities would say that there is no provision to transfer the driving school permit.
But it is not so.
If the claimant has all the qualifications to run the driving school, that could be considered.
One driving school owner has got a government job and he wants to trasnfer the school permit to his wife, but the Licensing Authority has refused and rejected the application.
On an appeal, the Transport Commissioner has observed as follows:-
"In other words the licence to run a driving school is not treated like a right in property. But it does not mean that the licencing authority cannot even examine the claim of a person who in law inherits the property of the deceased licensee. In terms of rules in such cases if one of the legal heirs fulfills the all the qualifications prescribed under Rule 24 there cannot be any impediment for the licencing authority to consider the question of transmission."
So says the Transport Commissioner in his order in 68706/H1/09 dated 3.4.2009.
But it is not so.
If the claimant has all the qualifications to run the driving school, that could be considered.
One driving school owner has got a government job and he wants to trasnfer the school permit to his wife, but the Licensing Authority has refused and rejected the application.
On an appeal, the Transport Commissioner has observed as follows:-
"In other words the licence to run a driving school is not treated like a right in property. But it does not mean that the licencing authority cannot even examine the claim of a person who in law inherits the property of the deceased licensee. In terms of rules in such cases if one of the legal heirs fulfills the all the qualifications prescribed under Rule 24 there cannot be any impediment for the licencing authority to consider the question of transmission."
So says the Transport Commissioner in his order in 68706/H1/09 dated 3.4.2009.
Sunday, November 1, 2009
Pitfalls in making HP Ter entries.
Recently one type of fraud is in offing in the transport department.
The computer has given us lot of facilities. New techniques and new ideas not only help people who want to put things for the service of humanity.,but also help people with dangerous designs in their mind. The problem is the staff working in the department fall prey to it unintentionally.
One such area is cancelling the hire purchase agreement. Because people who want to cheat the finance companies easily make hp ter forms through colour xerox. So for the ordinary eye, it is difficult to find out the variations.
Now some one buy lorries or cars and make hire purchase agreements. Some time later they come to office with form 35 and NOC from the financier and the work is over in a jiff and after some time the financier says that he has not signed the form and the vehicle and the owner is absconding and then he files criminal case and unfortunately the staff who prepares the work and who signs become the victim.
How to avoid it.
Though we cannot totally eradicate it, we have some safe passages. These are
1. Always get a cover with sufficient stamp from the applicant to send a signed 35
form to the hire purchase company after the work is over.
2. If it is a company please get the list of authorized persons who are empowered to
sign the document. Check the signature of the person who has signed the
document.
3. Please see the time gap between the making of hp agreement and the termination
application date. If it is too short just write to the firm and confirm.
4. If the company has an email i.d. just get the confirmation thro email.
5. Get the authorisation properly.
6. Always keep a register for hp termination cases and when you hand over the papers
to the tapal section get the signature from the tapal clerk and please see to it
that the despatched tapal comes to your seat properly.In cases
if the papers are not traceable then the needle of suspicion falls on staff.
The computer has given us lot of facilities. New techniques and new ideas not only help people who want to put things for the service of humanity.,but also help people with dangerous designs in their mind. The problem is the staff working in the department fall prey to it unintentionally.
One such area is cancelling the hire purchase agreement. Because people who want to cheat the finance companies easily make hp ter forms through colour xerox. So for the ordinary eye, it is difficult to find out the variations.
Now some one buy lorries or cars and make hire purchase agreements. Some time later they come to office with form 35 and NOC from the financier and the work is over in a jiff and after some time the financier says that he has not signed the form and the vehicle and the owner is absconding and then he files criminal case and unfortunately the staff who prepares the work and who signs become the victim.
How to avoid it.
Though we cannot totally eradicate it, we have some safe passages. These are
1. Always get a cover with sufficient stamp from the applicant to send a signed 35
form to the hire purchase company after the work is over.
2. If it is a company please get the list of authorized persons who are empowered to
sign the document. Check the signature of the person who has signed the
document.
3. Please see the time gap between the making of hp agreement and the termination
application date. If it is too short just write to the firm and confirm.
4. If the company has an email i.d. just get the confirmation thro email.
5. Get the authorisation properly.
6. Always keep a register for hp termination cases and when you hand over the papers
to the tapal section get the signature from the tapal clerk and please see to it
that the despatched tapal comes to your seat properly.In cases
if the papers are not traceable then the needle of suspicion falls on staff.
Wednesday, October 28, 2009
Advance Number for G Series.
The Transport Commissioner has instructed in a latest Circular No.17/2009 about the allotment of Government number.
A Collector has requested the RTO to issue an advance number in G Series. The RTO has immediately allotted the Government number requested by the Collector. The Collector has written to the Government to ratify the action of the RTO with a request to waive the fees for Advance number.
The Government has informed the Transport Commissioner that the action of the RTO is not in accordance with the Rules and RTO has no power to allot any advance Government Number on basis of the Collector's request that too without collecting the fees.
The Transport Commissioner has instructed to cancel the advance number allotted and has informed the RTO that such type of exercise of power is not in consonance with the rules in force.
A Collector has requested the RTO to issue an advance number in G Series. The RTO has immediately allotted the Government number requested by the Collector. The Collector has written to the Government to ratify the action of the RTO with a request to waive the fees for Advance number.
The Government has informed the Transport Commissioner that the action of the RTO is not in accordance with the Rules and RTO has no power to allot any advance Government Number on basis of the Collector's request that too without collecting the fees.
The Transport Commissioner has instructed to cancel the advance number allotted and has informed the RTO that such type of exercise of power is not in consonance with the rules in force.
Monday, October 26, 2009
High Court judgement to collect O B Tax.
The High Court Chennai, has delivered a judgement regarding the modus operandi to collect the tax on omni buses after the introduction of floor rate of tax.
So we have to collect the tax as per the directions of the High court.
The salient features of the judgement are.
1. For vehicle which have a seating capacity of less than 36 all the operators shall pay tax at the rate calculated on the basis as if these vehicle have 36 seats. It means even if the vehicle has 25 seats it should pay tax for 36 seats at Rs.3000/- per seat per quarter.No need to calculate the floor area.
2. The payment of tax shall be made by the operators in respect of all vehicles which has a seating capacity of upto 35 along with the regular tax on the due date.
So we have to collect the tax as per the directions of the High court.
The salient features of the judgement are.
1. For vehicle which have a seating capacity of less than 36 all the operators shall pay tax at the rate calculated on the basis as if these vehicle have 36 seats. It means even if the vehicle has 25 seats it should pay tax for 36 seats at Rs.3000/- per seat per quarter.No need to calculate the floor area.
2. The payment of tax shall be made by the operators in respect of all vehicles which has a seating capacity of upto 35 along with the regular tax on the due date.
Saturday, October 24, 2009
How to collect tax for omni bus -
The Government of Tamil Nadu has recently revised the tax for omni buses as floor rate of tax.
For this the total area of the bus has to be measured and tax has to be levied.
But tax for omni buses is levied under Section 6 of Tamil Nadu Motor vehicles Taxation Act 1974.
So the tax is collected for seven days, 30 days or quarter. If a vehicle has paid tax for a month which falls in September and October how the tax has to be collected for the period lies in October.
For this the Transport Commissioner's Circular no. 21/2002 comes in handy.
Along with the circular a letter from the Home department is enclosed which is very useful to calculate the tax.
Let me explain the same in my own parlance.
First the tax paid at the old rate must be divided as tax for each day. For eg. the owner has paid Rs.30000/-for 30 days then the tax for a single day is Rs.1000/-
Next the tax at the new rate i.e. floor rate has to be calculated for a day. If it comes to for eg. Rs.1300/- then the difference from the new rate to old rate is Rs.300/-
The number of days that lies in the month of October has to be calculated from the t.p. period. as the new rate of tax comes to effect from 1.10.2009.
Caculate the number of days in October into the amount of difference of tax for each day.
There comes the balance to be collected.
For this the total area of the bus has to be measured and tax has to be levied.
But tax for omni buses is levied under Section 6 of Tamil Nadu Motor vehicles Taxation Act 1974.
So the tax is collected for seven days, 30 days or quarter. If a vehicle has paid tax for a month which falls in September and October how the tax has to be collected for the period lies in October.
For this the Transport Commissioner's Circular no. 21/2002 comes in handy.
Along with the circular a letter from the Home department is enclosed which is very useful to calculate the tax.
Let me explain the same in my own parlance.
First the tax paid at the old rate must be divided as tax for each day. For eg. the owner has paid Rs.30000/-for 30 days then the tax for a single day is Rs.1000/-
Next the tax at the new rate i.e. floor rate has to be calculated for a day. If it comes to for eg. Rs.1300/- then the difference from the new rate to old rate is Rs.300/-
The number of days that lies in the month of October has to be calculated from the t.p. period. as the new rate of tax comes to effect from 1.10.2009.
Caculate the number of days in October into the amount of difference of tax for each day.
There comes the balance to be collected.
Monday, September 21, 2009
Trade certificate
Trade certificates are issued to dealers of motor vehicles, for the purpose of bringing the vehicle for registration.
Central motor vehicles Rules 1989 from 34 to 43 deals with trade certificate . Application for the issue of The trade certificate shall be made for each class of vehicle separately. Suppose if a dealer sells LMV and motor cycle, he has to make separate application for each class of vehicle.
Conditions for the issue of trade certificate:
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The company which applies for the certificate shall be the bonafide dealers of the vehicle.They should have the necessary infrastructure to sell the vehicle like a showroom, mechanics, office etc.
How to allot Trade certificate Mark numbers.
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A trade certificate shall have a Reg.Mark and number. Rule 35 and circular No.2/94 contemplates how a trade certificate mark should be exhibited.
Like Reg.No. it should have first State Code followed by District Code/Trade certificate number. for eg.TN-90/TC-001.The number should be in three digits. If three digits is over then we have to switch over to next serial. for eg. TN-90 A/TC-001
The trade certificate should not be renewed in old numbers.
Uses of Trade certificate:
--------------------------
Bring the vehicle for Reg. For demo purposes. For repair works etc.If the dealer registers ten vehicles a day,he should have ten trade certificates. with one certificate he can bring only one vehicle.
Central motor vehicles Rules 1989 from 34 to 43 deals with trade certificate . Application for the issue of The trade certificate shall be made for each class of vehicle separately. Suppose if a dealer sells LMV and motor cycle, he has to make separate application for each class of vehicle.
Conditions for the issue of trade certificate:
----------------------------------------------
The company which applies for the certificate shall be the bonafide dealers of the vehicle.They should have the necessary infrastructure to sell the vehicle like a showroom, mechanics, office etc.
How to allot Trade certificate Mark numbers.
--------------------------------------------
A trade certificate shall have a Reg.Mark and number. Rule 35 and circular No.2/94 contemplates how a trade certificate mark should be exhibited.
Like Reg.No. it should have first State Code followed by District Code/Trade certificate number. for eg.TN-90/TC-001.The number should be in three digits. If three digits is over then we have to switch over to next serial. for eg. TN-90 A/TC-001
The trade certificate should not be renewed in old numbers.
Uses of Trade certificate:
--------------------------
Bring the vehicle for Reg. For demo purposes. For repair works etc.If the dealer registers ten vehicles a day,he should have ten trade certificates. with one certificate he can bring only one vehicle.
Wednesday, September 16, 2009
Issue of driving licences - timing.
Circular no. 14/2009 which is a reproduction of circular no.43/2007 regarding issue of new licences set forth certain new guidelines regarding the percentage of failing the candidates.
As per this circular a motor cycle driving licence should take 4 minutes, a car licence to ten minutes and a heavy licence to 15 minutes.
The percentage of fail must be 15 to motor cycle and 25 to car and 50 to heavy.
If the candidates are many but the testing authorities are less how to overcome this.
1. Start the testing early. we may even start at 9 a.m. we may plan in such a way that we cater to all driving schools and all candidates.
2. The services of RTO may also be utilized as he is most of the times available and not constrained by other works like FC or Registration.
3. While calculating the time factor we need not count the failed candidates timing as an inspector can easily find out whether the candidate can handle a heavy or light vehicle at the very first minute.
4. As there is no limit to issue of licences, we may allocate maximum berth to driving licence.
5. However the timing factor has to be calculated perfectly as it is easily avilable in the computer, how many tests we have conducted .
As per this circular a motor cycle driving licence should take 4 minutes, a car licence to ten minutes and a heavy licence to 15 minutes.
The percentage of fail must be 15 to motor cycle and 25 to car and 50 to heavy.
If the candidates are many but the testing authorities are less how to overcome this.
1. Start the testing early. we may even start at 9 a.m. we may plan in such a way that we cater to all driving schools and all candidates.
2. The services of RTO may also be utilized as he is most of the times available and not constrained by other works like FC or Registration.
3. While calculating the time factor we need not count the failed candidates timing as an inspector can easily find out whether the candidate can handle a heavy or light vehicle at the very first minute.
4. As there is no limit to issue of licences, we may allocate maximum berth to driving licence.
5. However the timing factor has to be calculated perfectly as it is easily avilable in the computer, how many tests we have conducted .
Tax entry at the time of making HPN etc
At the time of making Hire purchase agreement, termination transfer of ownership, we should invariably make the tax paid entries for that particular quarter in the B Register.
Because there may be chances that the owner might not have paid tax or otherwise. Tobe on the safe side, we have to make the tax paid entries.
The Transport Commissioner has issued circular instructions in this regard.
Please refer circular no. 34/2002.
There may be chances that the audit party may note it and write an objection if the tax details are not made. So for a transport vehicle when it comes to our office for making entries like HPN or HPTer or TO in a corner of the slip, tax entries have to be made.
Because there may be chances that the owner might not have paid tax or otherwise. Tobe on the safe side, we have to make the tax paid entries.
The Transport Commissioner has issued circular instructions in this regard.
Please refer circular no. 34/2002.
There may be chances that the audit party may note it and write an objection if the tax details are not made. So for a transport vehicle when it comes to our office for making entries like HPN or HPTer or TO in a corner of the slip, tax entries have to be made.
Monday, September 14, 2009
How to issue RC in the name of the financier
Various circulars have so far been issued by the Transport Commissioner regarding issue of Reg Certificate in the name of the financier as contemplated in Section 51 (5)of the Motor vehicles Act.
If a financier seizes a vehicle naturally the owner lose not only the vehicle but also the title. But as the vehicle is in some X name how can the financier get the Reg.Certificate in his name?
Procedures to be followed.
-------------------------
In most cases the RC is not available with the financier, then he has to apply to the Reg.Authority concerned in form 36. After receipt of such an application the RTO has to satisfy himself that actually the financier has taken possession of the vehicle.
If the vehicle is a transport vehicle covered by a permit, we have to issue a notice to the owner with a request to show cause as to why the permit should not be cancelled.We have to take action to cancel the permit too.
Once the RTO is satisfied that the financier has actually taken possession of the vehicle he should send a notice to the Reg. owner in form 37. If the acknowledgement is received and the owner has not objected to the issue of RC in the name of the financier, then the RC can be issued. If the party objects then the RTO has to decide the case on merits. If the acknowledgement is returned undelivered, field staff has to serve the form 37 and then issue the RC in the name of the financier.
How to write the RC:
--------------------
No previous entries should be incorporated in the RC . The RC should be issued afresh making the financier as the first owner and without repeating the h.p. or t.o. entries.
Ref. circular 26/2001 also Section 51(5) of M.V.Act.
If a financier seizes a vehicle naturally the owner lose not only the vehicle but also the title. But as the vehicle is in some X name how can the financier get the Reg.Certificate in his name?
Procedures to be followed.
-------------------------
In most cases the RC is not available with the financier, then he has to apply to the Reg.Authority concerned in form 36. After receipt of such an application the RTO has to satisfy himself that actually the financier has taken possession of the vehicle.
If the vehicle is a transport vehicle covered by a permit, we have to issue a notice to the owner with a request to show cause as to why the permit should not be cancelled.We have to take action to cancel the permit too.
Once the RTO is satisfied that the financier has actually taken possession of the vehicle he should send a notice to the Reg. owner in form 37. If the acknowledgement is received and the owner has not objected to the issue of RC in the name of the financier, then the RC can be issued. If the party objects then the RTO has to decide the case on merits. If the acknowledgement is returned undelivered, field staff has to serve the form 37 and then issue the RC in the name of the financier.
How to write the RC:
--------------------
No previous entries should be incorporated in the RC . The RC should be issued afresh making the financier as the first owner and without repeating the h.p. or t.o. entries.
Ref. circular 26/2001 also Section 51(5) of M.V.Act.
Sunday, August 23, 2009
Writ petition - Some details.
In this department many persons who are operators of omni bus, stage carriage, mini bus applicants quite often approach the High court to redress their grievances.
How to deal with such things.
Order Nisi:
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When a person files a case against any RTO or RTA in the High court,immediately the High court if the case is fit for taking on file, admit and issues an order nisi.
Order Nisi means that the RTO or RTA as the case may be is advised about filing of such a case and the High court informs the office that it has taken the case on file and if there is anything that the RTO wants to say about the case, he can do so on the date mentioned in order Nisi. Order nisi means intimation about filing of a case.
Sanction of Defence:-
--------------------
Immediately we should write to T C requesting him for sanction of defence. We have to enclose the order nisi, affidavit copy if any received, copy of the order passed by the RTA against which the case is filed etc.
Draft Counter affidavit:-
-------------------------
We have to meet the Government pleader with a request to prepare draft counter affidavit. If we ourselves can prepare such an affidavit, we may prepare the same and submit it to GP for corrections.After getting such a corrected copy of affidavit we have to send it to Transport Commissioner for approval. For such an approval we have to enclose our earlier letter, affidavit copy order nisi copy etc . Whether the approval comes or not, we have to get the signature of the RTA or RTO as the case may be and hand it over to G.P.
If the Secretary Home Department or the Government,is cited as respondent then the approval must be by the Government through our head office.
Also refer circular 38/92
How to deal with such things.
Order Nisi:
-----------
When a person files a case against any RTO or RTA in the High court,immediately the High court if the case is fit for taking on file, admit and issues an order nisi.
Order Nisi means that the RTO or RTA as the case may be is advised about filing of such a case and the High court informs the office that it has taken the case on file and if there is anything that the RTO wants to say about the case, he can do so on the date mentioned in order Nisi. Order nisi means intimation about filing of a case.
Sanction of Defence:-
--------------------
Immediately we should write to T C requesting him for sanction of defence. We have to enclose the order nisi, affidavit copy if any received, copy of the order passed by the RTA against which the case is filed etc.
Draft Counter affidavit:-
-------------------------
We have to meet the Government pleader with a request to prepare draft counter affidavit. If we ourselves can prepare such an affidavit, we may prepare the same and submit it to GP for corrections.After getting such a corrected copy of affidavit we have to send it to Transport Commissioner for approval. For such an approval we have to enclose our earlier letter, affidavit copy order nisi copy etc . Whether the approval comes or not, we have to get the signature of the RTA or RTO as the case may be and hand it over to G.P.
If the Secretary Home Department or the Government,is cited as respondent then the approval must be by the Government through our head office.
Also refer circular 38/92
Friday, August 21, 2009
Green Tax - Also for Trailers.
The Transport Commissioner, Chennai, in his letter No. 56000/D1/2003 dated 8.4.2005 has requested the Government to clarify whether the trailers can be exempted from payment of green tax as they are not emitting any smoke.
The Hon'ble High Court Chennai in its classical judgement in WP No.35545/2004 dated 5.12.2005 has clearly replied to the query of the Transport Commissioner.
What does the High court Say?
-----------------------------
The High Court in its judgement has stated that green tax though it is falling within the subject of pollution finds a place in the State list and thereby the State Government can impose the tax on vehicles which uses the roads of Tamil Nadu.So if an old vehicle uses the road, the tax has to be mulcted irrespective of the fact whether it emits smoke or not.
What does it imply?
-------------------
It implies that green tax can be imposed on any vehicle which uses the road.
provided if they are old.
Conclusion:
-----------
The High court has held that the green tax has to be levied on any vehicle using the road and hence we have to infer that TRAILERS are also liable to pay the green tax.
The Hon'ble High Court Chennai in its classical judgement in WP No.35545/2004 dated 5.12.2005 has clearly replied to the query of the Transport Commissioner.
What does the High court Say?
-----------------------------
The High Court in its judgement has stated that green tax though it is falling within the subject of pollution finds a place in the State list and thereby the State Government can impose the tax on vehicles which uses the roads of Tamil Nadu.So if an old vehicle uses the road, the tax has to be mulcted irrespective of the fact whether it emits smoke or not.
What does it imply?
-------------------
It implies that green tax can be imposed on any vehicle which uses the road.
provided if they are old.
Conclusion:
-----------
The High court has held that the green tax has to be levied on any vehicle using the road and hence we have to infer that TRAILERS are also liable to pay the green tax.
Thursday, August 20, 2009
Alterations - All India Tourist Taxi.
At the time of registering an All India tourist taxi or maxi cab, we have to make the alterations as enunciated in Rule 85-A of Central Motor vehicles Rules 1989.
As in the case of national permit, we have to make the alterations and a slip has to be affixed in the R.C.Book.
Even for All India Tourist vehicle - Omni bus the alterations as prescribed in Rule 85 of the Central Motor vehicles Rules have to be incorporated.
So says the Circular No.14/90.
As in the case of national permit, we have to make the alterations and a slip has to be affixed in the R.C.Book.
Even for All India Tourist vehicle - Omni bus the alterations as prescribed in Rule 85 of the Central Motor vehicles Rules have to be incorporated.
So says the Circular No.14/90.
Wednesday, August 19, 2009
Grace period - Also for penalty
A doubt that lingers in our mind quite often is can the grace period in payment of tax is also applicable for payment of tax with penalty?
The Government in its letter number 86 Home dated 15.4.1976 has clarified that Section 11 of the General Clauses Act which comes to our aid in determining the last date does not differentiate between the last date for tax or last date for penalty. It is common and it applies to all the cases irrespective of the fact whether it is tax last date or penalty last date.
The Transport Commissioner also has clarified in circular No.41/91 that the grace period of two days is applicable to payment of tax with penalty also.
The Government in its letter number 86 Home dated 15.4.1976 has clarified that Section 11 of the General Clauses Act which comes to our aid in determining the last date does not differentiate between the last date for tax or last date for penalty. It is common and it applies to all the cases irrespective of the fact whether it is tax last date or penalty last date.
The Transport Commissioner also has clarified in circular No.41/91 that the grace period of two days is applicable to payment of tax with penalty also.
Monday, August 17, 2009
Surrender of permit - collection of alteration fees
Whenever a permit of the tourist taxi or autorickshaw is surrendered we have to collect fee for alteration along with fee for surrender of permit with usual service charge.
The reason is when an auto permit is surrendered it becomes naturally a three wheeler and when a taxi permit is surrendered it becomes a car or omni bus as the case may be.
So we have to collect the alteration fees, make the alteration in the RC and then return to the party.
So says the circular number 7/96
The reason is when an auto permit is surrendered it becomes naturally a three wheeler and when a taxi permit is surrendered it becomes a car or omni bus as the case may be.
So we have to collect the alteration fees, make the alteration in the RC and then return to the party.
So says the circular number 7/96
Tuesday, August 11, 2009
National permit - fee for variation.
National permit holder often applies for variation. They include some states in the authorisation or delete certain states. They include and delete some states at the same time. How to collect the fees if there is deletion, or if there is inclusion and if there is inclusion plus deletion.
If the permit holder wants to delete a state or some states then he can do so and only one fee for variation is to be collected. Rs.550/- If he wants to delete some states and include some states at the same time then the permit holder has to pay fees exclusively for inclusion and exclusively for deletion i.e. Rs.550+Rs.550/- total Rs.1100/- plus the usual service charge of Rs.100/- with the regular fee for authorisation of Rs.500+service charge of Rs.100/-
So a permit holder if he applies for variation like inclusion and deletion two fees has to be collected.On the other hand if he applies for only deletion only one fees has to be collected, or if he applies for inclusion only, then only one fees has to be collected.
Refer circular no. 76/96
If the permit holder wants to delete a state or some states then he can do so and only one fee for variation is to be collected. Rs.550/- If he wants to delete some states and include some states at the same time then the permit holder has to pay fees exclusively for inclusion and exclusively for deletion i.e. Rs.550+Rs.550/- total Rs.1100/- plus the usual service charge of Rs.100/- with the regular fee for authorisation of Rs.500+service charge of Rs.100/-
So a permit holder if he applies for variation like inclusion and deletion two fees has to be collected.On the other hand if he applies for only deletion only one fees has to be collected, or if he applies for inclusion only, then only one fees has to be collected.
Refer circular no. 76/96
Sunday, August 9, 2009
Basics - certain things which we must know
There are certain things which we must know. Though these things are available in the Act and Rules, these things are not widely discussed and hence it finds a place in this blog.
The fee for advance Registration Number for an Auto is Rs.2000/-
The tax rate for a maxi cab if the seating capacity is 6 + 1 = 7 in all then it is Rs.500/- per seat per quarter and not the usual Rs.275/-.
The fee for Registration of imported motor vehicle is Rs.800/-.
One has to wait for at least one year after obtaining LMV licence for obtaining badge.
The service charge for driving school permit/renewal etc is Rs.1000/-One thousand only.
The fee for advance Registration Number for an Auto is Rs.2000/-
The tax rate for a maxi cab if the seating capacity is 6 + 1 = 7 in all then it is Rs.500/- per seat per quarter and not the usual Rs.275/-.
The fee for Registration of imported motor vehicle is Rs.800/-.
One has to wait for at least one year after obtaining LMV licence for obtaining badge.
The service charge for driving school permit/renewal etc is Rs.1000/-One thousand only.
Saturday, August 8, 2009
Right to Information Act - Facts we must know.
One of the recent enactments of the Central Government which has got more powers is the Right to Information Act 2005.
We should know the basics of this Act and how this Act applies to our Department.
Motor vehicles Act is an independent Act and generally none of the Acts act together with this Act except the General clauses Act, Limitation Act, IPC etc.
Fees: We should know what is the fees for seeking any information under this Act.Whether the Insurance company seeks an extract of licence or permit details or a lawyer seeks the licence details, for any information the fees is Rs.10/- only. Even if a certificate or licence extract or vehicles ownership details are required the fee applicable is only Rs.10/- Some people collect Rs.90/-. That is totally wrong. If they apply to the commission, the consequences would be disastrous. The commission has wide powers. It can fine even several thousands.As the commission is not headed by judges but only by people of higher knowledge like professors, retired IAS officers, they may not appreciate the real fact, but will go only with public empathy. The fees can be paid through court fee stamp.No need to collect any service charge in such cases.
Information:= Please know that the public or any one can seek any information under this Act. As the Transport Department is not a protected Department like defence or judiciary any one can seek any information. So we have to oblige with the demand.
Time limit:- We have thirty days of time limit. Within 30 days we have to send the reply.
Rejection:- We can reject an application only under Section 8(D) which says that any information which will affect the third party or his commercial interest need not be divulged like that in grant of stage carriage permit etc. Even if we reject we have to state in the rejection order who is the appellate authority. The details of the appellate authority can be seen in our website.
We should know the basics of this Act and how this Act applies to our Department.
Motor vehicles Act is an independent Act and generally none of the Acts act together with this Act except the General clauses Act, Limitation Act, IPC etc.
Fees: We should know what is the fees for seeking any information under this Act.Whether the Insurance company seeks an extract of licence or permit details or a lawyer seeks the licence details, for any information the fees is Rs.10/- only. Even if a certificate or licence extract or vehicles ownership details are required the fee applicable is only Rs.10/- Some people collect Rs.90/-. That is totally wrong. If they apply to the commission, the consequences would be disastrous. The commission has wide powers. It can fine even several thousands.As the commission is not headed by judges but only by people of higher knowledge like professors, retired IAS officers, they may not appreciate the real fact, but will go only with public empathy. The fees can be paid through court fee stamp.No need to collect any service charge in such cases.
Information:= Please know that the public or any one can seek any information under this Act. As the Transport Department is not a protected Department like defence or judiciary any one can seek any information. So we have to oblige with the demand.
Time limit:- We have thirty days of time limit. Within 30 days we have to send the reply.
Rejection:- We can reject an application only under Section 8(D) which says that any information which will affect the third party or his commercial interest need not be divulged like that in grant of stage carriage permit etc. Even if we reject we have to state in the rejection order who is the appellate authority. The details of the appellate authority can be seen in our website.
Wednesday, August 5, 2009
Harvester - Is Trade certificate a must.
Of late many number of harvesters are registered in almost all the offices.
Some doubts creep in while registering the harvesters. One such doubt is whether trade certificate is essential for harvester.
Harvester is a combination of tractor and the harvester mounted on it. So when tractor is registered with a trade certificate or temporary registration, what about the harvester a question comes to our mind
Rule 41 of Central Motor vehicles Rules 1989 stipulates the purposes for which the trade certificate can be used. All these purposes illustrate that trade certificate applies to vehicles which can independently propel or a vehicle in its identy. But harvester is only an attachment which needs a tractor to be used.
So there is no need to obtain any trade certificate for an harvester. Likewise while registering there is no need to collect any road safety tax exclusively for tractor and harvester separately. Only one road safety tax for the entire unit of one harvester will be enough.
The Transport commissioner in his letter no.98131/H3/2001 dated 27.12.2001 has explained the points about trade certificate to harvesters.
Some doubts creep in while registering the harvesters. One such doubt is whether trade certificate is essential for harvester.
Harvester is a combination of tractor and the harvester mounted on it. So when tractor is registered with a trade certificate or temporary registration, what about the harvester a question comes to our mind
Rule 41 of Central Motor vehicles Rules 1989 stipulates the purposes for which the trade certificate can be used. All these purposes illustrate that trade certificate applies to vehicles which can independently propel or a vehicle in its identy. But harvester is only an attachment which needs a tractor to be used.
So there is no need to obtain any trade certificate for an harvester. Likewise while registering there is no need to collect any road safety tax exclusively for tractor and harvester separately. Only one road safety tax for the entire unit of one harvester will be enough.
The Transport commissioner in his letter no.98131/H3/2001 dated 27.12.2001 has explained the points about trade certificate to harvesters.
Monday, August 3, 2009
Spare bus - used as a contract carriage - collection of tax.
We come across several check reports wherein the checking officer invariably check the spare buses (reserve stage carriages) issued with temporary permit under Section 88(8) of Motor vehicles Act 1988 but misused as contract carriage and suggest that tax as applicable to omni buses has to be collected.
Section 11 of the TNMVT Act 1974 enables the Authority to collect additional tax in certain cases.
The spare buses are issued with special permits under Section 88 (8) which can never be equated to a permit of contract carriage under Section 74 of the Act and so tax cannot be levied under clause 2 of the first schedule of taxation Act 1974.
So if at all there is any violation of permit condition action has to be initiated
against it and collection of tax at omnibus rate is not warranted.
So says the Government in letter no. Ms 119 dated 7.2.2003 written by the Home Secretary to A G Chennai in a case.
Section 11 of the TNMVT Act 1974 enables the Authority to collect additional tax in certain cases.
The spare buses are issued with special permits under Section 88 (8) which can never be equated to a permit of contract carriage under Section 74 of the Act and so tax cannot be levied under clause 2 of the first schedule of taxation Act 1974.
So if at all there is any violation of permit condition action has to be initiated
against it and collection of tax at omnibus rate is not warranted.
So says the Government in letter no. Ms 119 dated 7.2.2003 written by the Home Secretary to A G Chennai in a case.
Sunday, August 2, 2009
Omni bus - Tax paid once - Operation unlimited.
There are two important Government orders regarding payment of tax for omnibuses .
One such Govenment order is G O Ms No.1122 Home Transport I Dated 10.7.92.
The Government order prescribes rate of tax to be collected for omnibuses issued with temporary permits by other state Authorities under Section 88(8)
:period of use Rate of tax
Not exceeding 7 days 1/10th
Exceeding 7 days but not
more than 30 days 1 month tax
Exceeding 30 days but not
exceeding 90 days One full quarterly tax
One question that comes to mind is when the owner of the vehicle pays the tax can he ply the vehicle again and again during the period for which tax was paid for the vehicle.
The High Court Chennai in W P 11291/92 dated 11.12.92 has classified that once the tax is paid for a particular period the authorities cannot question if the vehicle is used again and again during the period for which the tax has been paid.
Based on this Transport Commissioner Chennai has issued a circular no. 42/97 stating that once the tax is paid there no need to pay the tax again for the same period if the vehicle is used again and again.
One such Govenment order is G O Ms No.1122 Home Transport I Dated 10.7.92.
The Government order prescribes rate of tax to be collected for omnibuses issued with temporary permits by other state Authorities under Section 88(8)
:period of use Rate of tax
Not exceeding 7 days 1/10th
Exceeding 7 days but not
more than 30 days 1 month tax
Exceeding 30 days but not
exceeding 90 days One full quarterly tax
One question that comes to mind is when the owner of the vehicle pays the tax can he ply the vehicle again and again during the period for which tax was paid for the vehicle.
The High Court Chennai in W P 11291/92 dated 11.12.92 has classified that once the tax is paid for a particular period the authorities cannot question if the vehicle is used again and again during the period for which the tax has been paid.
Based on this Transport Commissioner Chennai has issued a circular no. 42/97 stating that once the tax is paid there no need to pay the tax again for the same period if the vehicle is used again and again.
Thursday, July 30, 2009
Omni bus - Rate of tax modified
The Government have modified the rate of tax from per seat per quarter to floor area tax.
One important area where we have to concentrate is that not only this rate of tax applies to omnibus of our state, it equally applies to other state vehicles that enter into our state.
So when we issue temporary permit or allow other state vehicles to ply into our area by collecting tax at 1/10th or one third, this rate of tax applies.
Even if we have collected tax at previous rate for one month and if the period falls in the month of August, then the difference has to be collected.
One important area where we have to concentrate is that not only this rate of tax applies to omnibus of our state, it equally applies to other state vehicles that enter into our state.
So when we issue temporary permit or allow other state vehicles to ply into our area by collecting tax at 1/10th or one third, this rate of tax applies.
Even if we have collected tax at previous rate for one month and if the period falls in the month of August, then the difference has to be collected.
Friday, July 24, 2009
Rebate - Is surcharge included.
The Government grants rebate for payment of tax either for half yearly or annual payment.
In G O Ms No.1694 Home Tr.I dated 14.8.89 rebate is granted at 6% if transport vehicle tax is paid on annual basis or at 4% if transport vehicle tax is paid on half yearly basis. This means that if the mode of payment is quarterly but if the owner opts for payment of advance tax for half year, or whole year.,then the rebate is applicable.
For stage carriages we levy surcharge . Town buses at 10% and mofussil buses at 25% of tax. While granting rebate for stage carriages if paid annually by corporation will the rebate be given to surcharge .
The Government have clarified in letter no. 2 D No.63 dated 3.2.2004 as follows.
The rebate of tax allowed in case of payment of tax in advance either for annual or half year instead of quarterly in respect of transport vehicles cannot be extended to surcharge payment of tax.
It means that when corporation comes for payment of tax annually the rebate has to be given only for tax and not on surcharge.
In G O Ms No.1694 Home Tr.I dated 14.8.89 rebate is granted at 6% if transport vehicle tax is paid on annual basis or at 4% if transport vehicle tax is paid on half yearly basis. This means that if the mode of payment is quarterly but if the owner opts for payment of advance tax for half year, or whole year.,then the rebate is applicable.
For stage carriages we levy surcharge . Town buses at 10% and mofussil buses at 25% of tax. While granting rebate for stage carriages if paid annually by corporation will the rebate be given to surcharge .
The Government have clarified in letter no. 2 D No.63 dated 3.2.2004 as follows.
The rebate of tax allowed in case of payment of tax in advance either for annual or half year instead of quarterly in respect of transport vehicles cannot be extended to surcharge payment of tax.
It means that when corporation comes for payment of tax annually the rebate has to be given only for tax and not on surcharge.
Thursday, July 23, 2009
Life Tax.
The Government have introduced life time tax w.e.f.1.7.98 by Act.No.27/98
The same life time tax system has been modified by Act.No.13/2008.With this new act life time tax has to be paid at 6% of the cost of the vehicle w.e.f.1.8.2003.
Again by Act No.30/2008 life time tax has been increased to 8% of the cost of the vehicle w.e.f. 1.6.2008.
Now a question arises as to how to collect tax for a transport vehicle like tourist taxi if it is converted as a car?
The first thing we have to do is just look at the date of registration. If the date of registration is prior to 1.7.98, there is an option open for the owner of the vehicle either to pay annual tax or pay life time tax as he chooses.
If the date of registration is after 1.7.98, then the owner has to pay life time compulsorily. There is no option to pay annual tax.
See circular No.21/2004 and also Government letter no. 353 Home Tr.I dated 20.2.2004.
One important thing that should come to our mind is that we have to collect the life tax taking the value of the cost of the vehicle. Under no circumstances we should deduct the tax paid or period lapsed etc. The tax should be calculated based on the two important things. Cost of the vehicle plus the percentage of tax applicable as on date.
The same life time tax system has been modified by Act.No.13/2008.With this new act life time tax has to be paid at 6% of the cost of the vehicle w.e.f.1.8.2003.
Again by Act No.30/2008 life time tax has been increased to 8% of the cost of the vehicle w.e.f. 1.6.2008.
Now a question arises as to how to collect tax for a transport vehicle like tourist taxi if it is converted as a car?
The first thing we have to do is just look at the date of registration. If the date of registration is prior to 1.7.98, there is an option open for the owner of the vehicle either to pay annual tax or pay life time tax as he chooses.
If the date of registration is after 1.7.98, then the owner has to pay life time compulsorily. There is no option to pay annual tax.
See circular No.21/2004 and also Government letter no. 353 Home Tr.I dated 20.2.2004.
One important thing that should come to our mind is that we have to collect the life tax taking the value of the cost of the vehicle. Under no circumstances we should deduct the tax paid or period lapsed etc. The tax should be calculated based on the two important things. Cost of the vehicle plus the percentage of tax applicable as on date.
Wednesday, July 22, 2009
Educational Inst.Vehicle - Temp.Permit.
One question that haunts us frequently is whether temporary permit could be granted to an educational institution vehicle.
Yes, the Transport Commissioner in circular No.41/2001 has issued instructions that educational institution vehicles can be granted with temporary permit for undertaking educational tours.
The list of students with age and class studying , list of staff, etc should be furnished with the temporary permit applications.
The students should produce their identy card if a checking officer enroute asks for it.
Yes, the Transport Commissioner in circular No.41/2001 has issued instructions that educational institution vehicles can be granted with temporary permit for undertaking educational tours.
The list of students with age and class studying , list of staff, etc should be furnished with the temporary permit applications.
The students should produce their identy card if a checking officer enroute asks for it.
Tuesday, July 21, 2009
Battery operated vehicles.
One important field of research, scientists are interested is alternate fuel.
One such thing is electrically operated vehicle.
The Government of India has issued a notification in GSR 589 (E) dated 16.9.2005 which deals with battery operated vehicles.
The vehicles with the following specifications are exempted from registration.
a. the thirty minutes power of the motor vehicle is less than 0.25 kw
b. the maximum speed is less than 25 km per hour.
The Tamil Nadu Government has issued a government order regarding the tax of the electronically operated vehicles.
In G O Ms No.1156 dated 11.9.2008, the Government have reduced the rate of tax for such vehicles to 50%
For example the tax for vehicles which are battery operated is only 4% of the cost of the vehicle as life time tax.
These government orders are available in www.tn.gov.in/gorders.
One such thing is electrically operated vehicle.
The Government of India has issued a notification in GSR 589 (E) dated 16.9.2005 which deals with battery operated vehicles.
The vehicles with the following specifications are exempted from registration.
a. the thirty minutes power of the motor vehicle is less than 0.25 kw
b. the maximum speed is less than 25 km per hour.
The Tamil Nadu Government has issued a government order regarding the tax of the electronically operated vehicles.
In G O Ms No.1156 dated 11.9.2008, the Government have reduced the rate of tax for such vehicles to 50%
For example the tax for vehicles which are battery operated is only 4% of the cost of the vehicle as life time tax.
These government orders are available in www.tn.gov.in/gorders.
Monday, July 20, 2009
Renewal of Permit.
Section 81 of Motor vehicles Act deals with Renewal of Permit.
An application for renewal of permit may be presented not less than 15 days before its expiry.
Section 81 (3) of Motor vehicles Act empowers the Regional Transport Authority to entertain an application presented after the last date mentioned in Sec.81(2) if there is sufficient cause for the delay.
A question arises whether an application can be presented even after the expiry of permit in view of Section 81(3)
The answer to this is a big NO.
A reading between the lines of Section 81(3)gives an impression that the Regional Transport Authority has power to entertain belated application, but we cannot take such a view in view of several judgements.
The Supreme Court in a case Mohd.Ashfag versus STAT (AIR 1976) has held
" The RTA is empowered to condone the delay in filing of an application for renewal only if the delay was up to 15 days. If the delay was more than 15 days it could not be condoned. Section 5 of the Limitation Act was not applicable in such cases."
But if the STAT or the High court Rules in favour of the applicant we have to obey the orders in letter and spirit.
An application for renewal of permit may be presented not less than 15 days before its expiry.
Section 81 (3) of Motor vehicles Act empowers the Regional Transport Authority to entertain an application presented after the last date mentioned in Sec.81(2) if there is sufficient cause for the delay.
A question arises whether an application can be presented even after the expiry of permit in view of Section 81(3)
The answer to this is a big NO.
A reading between the lines of Section 81(3)gives an impression that the Regional Transport Authority has power to entertain belated application, but we cannot take such a view in view of several judgements.
The Supreme Court in a case Mohd.Ashfag versus STAT (AIR 1976) has held
" The RTA is empowered to condone the delay in filing of an application for renewal only if the delay was up to 15 days. If the delay was more than 15 days it could not be condoned. Section 5 of the Limitation Act was not applicable in such cases."
But if the STAT or the High court Rules in favour of the applicant we have to obey the orders in letter and spirit.
Friday, July 17, 2009
Enclave Route
We may be familiar with the term " Enclave Route". But what does it signify?
Section 88(1) {second proviso} of the Motor vehicles' Act describes what an enclave route is.
If the starting point and terminal point lies in one State but part of such route in the middle lies in other State and if such part in other state does not exceed 16 kms that is called enclave route.
No permit is necessary to operate in such enclave route even though if such route lies in other state.
Example of such routes are Tharangampadi to Nagore, where in the middle Karaikal comes and as the portion lying in Puduchery state does not exceed 16 kms, no permit from other state is necessary to cross such area.
Another example is from Tindivanam to Kottakuppam, where in the middle Puduchery comes and the portion lying in that other state does not exceed 16 kms such a route is called enclave route.
Section 88(1) {second proviso} of the Motor vehicles' Act describes what an enclave route is.
If the starting point and terminal point lies in one State but part of such route in the middle lies in other State and if such part in other state does not exceed 16 kms that is called enclave route.
No permit is necessary to operate in such enclave route even though if such route lies in other state.
Example of such routes are Tharangampadi to Nagore, where in the middle Karaikal comes and as the portion lying in Puduchery state does not exceed 16 kms, no permit from other state is necessary to cross such area.
Another example is from Tindivanam to Kottakuppam, where in the middle Puduchery comes and the portion lying in that other state does not exceed 16 kms such a route is called enclave route.
Thursday, July 16, 2009
National Permit - Authorisation expiry.
When a National Permit is surrendered, we have to see whether there are any compounding fees due, any arrears of tax due etc.
But if the authorisation is expired what we have to do. Is it necessary to collect the composite tax.
The Transport Commissioner in circular No. 36/2001 has categorically stated that there is no need to collect any composite tax even if the card is expired. As the vehicle could not ply without valid authorisation in other states, there is no need to collect any composite tax.
However during the validity of the earlier period if the composite tax is raised in the middle of the year by other states like Kerala or Karnataka, the difference has to be collected.
But if the authorisation is expired what we have to do. Is it necessary to collect the composite tax.
The Transport Commissioner in circular No. 36/2001 has categorically stated that there is no need to collect any composite tax even if the card is expired. As the vehicle could not ply without valid authorisation in other states, there is no need to collect any composite tax.
However during the validity of the earlier period if the composite tax is raised in the middle of the year by other states like Kerala or Karnataka, the difference has to be collected.
Wednesday, July 15, 2009
Alterations - To do or not to do
Section 52 of the Motor vehicles Act deals with alteration.
Transport Commissioner Chennai has issued two circulars regarding alteration. Circular no. 25/2001 and also 56/2003.
The circulars deal with the alterations that can be made and not to be approved.
Section 52 is amended by Act no.27/2000.This Act empowers central Govt to prescribe specifications and considers approval of retrofitment and other related matters like conversion kits. It empowers the alteration of engine of same make and type.
Circular no. 25/2001 clearly prescribes the alterations that can be permitted.
To Do
-----
Conversion of town bus to mofussil bus and non transport to transport
In goods vehicles type of body alterations from open to platform, closed to tanker, are permitted.
Replacement of chasis is permitted if the same is supplied by the same manufacturer.
Petrol engine to LPG,solar power, battery operated, fitment of conversion kit,
Alteration in seating capacity, Horse power, c.c., ulw, color etc.are permitted.
It does not permit the following
--------------------------------
from passenger vehicle to goods vehicle,
wheelbase alteration, RLW, no of cylinders etc
Also circular no. 56/2003 says that conversion of petrol engine to diesel engine is not permitted.
Transport Commissioner Chennai has issued two circulars regarding alteration. Circular no. 25/2001 and also 56/2003.
The circulars deal with the alterations that can be made and not to be approved.
Section 52 is amended by Act no.27/2000.This Act empowers central Govt to prescribe specifications and considers approval of retrofitment and other related matters like conversion kits. It empowers the alteration of engine of same make and type.
Circular no. 25/2001 clearly prescribes the alterations that can be permitted.
To Do
-----
Conversion of town bus to mofussil bus and non transport to transport
In goods vehicles type of body alterations from open to platform, closed to tanker, are permitted.
Replacement of chasis is permitted if the same is supplied by the same manufacturer.
Petrol engine to LPG,solar power, battery operated, fitment of conversion kit,
Alteration in seating capacity, Horse power, c.c., ulw, color etc.are permitted.
It does not permit the following
--------------------------------
from passenger vehicle to goods vehicle,
wheelbase alteration, RLW, no of cylinders etc
Also circular no. 56/2003 says that conversion of petrol engine to diesel engine is not permitted.
Tuesday, July 14, 2009
Badge - what is the service charge.
Collection of service charge for all items of work in the department is enunciated in circular no. 39/2008.
Certain items of work are clearly expressed, but certain items of work are indirectly told. For example the service charge for International Driving Permit is Rs.500/-
But we have to draw from inference for certain items of work. The question is can we draw correct inference.
For example for badge we have to collect service charge of Rs.100/-. But it is not explicitly expressed. It merely states for all non transport driving licence transactions the service charge is Rs.100/-. Only on obtaining a badge the licence becomes a transport licence. So application for badge is only a transaction relating to non-transport driving licence. So the service charge for badge is Rs.100/- So if you collect Rs.50/- then it has to be revised.
Certain items of work are clearly expressed, but certain items of work are indirectly told. For example the service charge for International Driving Permit is Rs.500/-
But we have to draw from inference for certain items of work. The question is can we draw correct inference.
For example for badge we have to collect service charge of Rs.100/-. But it is not explicitly expressed. It merely states for all non transport driving licence transactions the service charge is Rs.100/-. Only on obtaining a badge the licence becomes a transport licence. So application for badge is only a transaction relating to non-transport driving licence. So the service charge for badge is Rs.100/- So if you collect Rs.50/- then it has to be revised.
Monday, July 13, 2009
Central Govt. Employees- Tax exemption
Central Government employees like defence personnel, LIC public sector undertakings and bank employees who register their vehicle such as cars and motor cycles in other states and if they come to Tamil Nadu on transfer, they need not pay any tax to Tamil Nadu though they can change their address or change the registration.
Suppose if a central Government employee who works for Railways in A P purchases a car in Hydrabad and after some years comes to Tamil Nadu on transfer, the tax paid at Andra will itself enough and he need not pay the road tax to Tamil Nadu. Merely he can change his address and registration.
The Tamil Nadu Government exempted the payment of tax in such cases.
G O Ms.527 Home (Tr.I) Department Dated 7.4.97
Suppose if a central Government employee who works for Railways in A P purchases a car in Hydrabad and after some years comes to Tamil Nadu on transfer, the tax paid at Andra will itself enough and he need not pay the road tax to Tamil Nadu. Merely he can change his address and registration.
The Tamil Nadu Government exempted the payment of tax in such cases.
G O Ms.527 Home (Tr.I) Department Dated 7.4.97
Friday, July 10, 2009
Release of Vehicles.
When a vehicle can be detained.?
--------------------------------
When a vehicle is found plying without fitness certificate, permit, payment of tax, violation of conditions such as changing the route, etc, the vehicle can be detained in a police station. See Section 207 of M V Act 1988.
Who can release the vehicle.?
-----------------------------
The Regional Transport Officer, in whose area the vehicle is detained can release the vehicle. See Rule 421(2)
What are the procedures for release of the vehicle?
---------------------------------------------------
The Procedures for release of the vehicle are described in Circular No. 31 of 2001.
Non Transport Vehicles:-
------------------------
The only option to release a non transport vehicle is to launch prosecution for the offences noted in the check report and after payment of fine in the court we have to verify whether any tax is due and after collecting the tax, the vehicle can be released.
The prosecution should be launched within six months from the date of check. After six months no prosecution could be launched as the motor vehicles cases are summary trial cases and Section 468 of Cr.P.C bars launching prosecution after six months. In such cases we have to levy the fine as per G O Ms 1241 and release the vehicles.
Under no circumstances we should retain the RC and release the vehicle
Transport Vehicles:-
---------------------
For the transport vehicles if the authority in whose area the vehicle is detained is the authority who has issued the permit for the vehicle, then the compounding fee as per circular no. 13/94 has to be collected and then the vehicle can be released.
In other cases the compounding fee has to be paid at the office which has issued the permit, and on production of a no objection certificate from that authority, the vehicle can be released.
If the vehicle is a stage carriage, the fine has to be fixed by the Regional Transport Authority and only on collection of fine, the vehicle can be released.
At the time of release we have also to check whether any other fine is due from the same permit holder and if so, the same can be collected.
--------------------------------
When a vehicle is found plying without fitness certificate, permit, payment of tax, violation of conditions such as changing the route, etc, the vehicle can be detained in a police station. See Section 207 of M V Act 1988.
Who can release the vehicle.?
-----------------------------
The Regional Transport Officer, in whose area the vehicle is detained can release the vehicle. See Rule 421(2)
What are the procedures for release of the vehicle?
---------------------------------------------------
The Procedures for release of the vehicle are described in Circular No. 31 of 2001.
Non Transport Vehicles:-
------------------------
The only option to release a non transport vehicle is to launch prosecution for the offences noted in the check report and after payment of fine in the court we have to verify whether any tax is due and after collecting the tax, the vehicle can be released.
The prosecution should be launched within six months from the date of check. After six months no prosecution could be launched as the motor vehicles cases are summary trial cases and Section 468 of Cr.P.C bars launching prosecution after six months. In such cases we have to levy the fine as per G O Ms 1241 and release the vehicles.
Under no circumstances we should retain the RC and release the vehicle
Transport Vehicles:-
---------------------
For the transport vehicles if the authority in whose area the vehicle is detained is the authority who has issued the permit for the vehicle, then the compounding fee as per circular no. 13/94 has to be collected and then the vehicle can be released.
In other cases the compounding fee has to be paid at the office which has issued the permit, and on production of a no objection certificate from that authority, the vehicle can be released.
If the vehicle is a stage carriage, the fine has to be fixed by the Regional Transport Authority and only on collection of fine, the vehicle can be released.
At the time of release we have also to check whether any other fine is due from the same permit holder and if so, the same can be collected.
Thursday, July 9, 2009
Educational Ins.Vehicles - Title Important
A particular provision which exempted the schools and colleges from taking out a permit viz. Sec.63(3)(h) was deleted by the Central Govt. vide notification in GSR 35 Dated 14.8.2000.
So it becomes necessary for the educational institutions to obtain a permit for their vehicles .
Accountant General Chennai has raised an objection in many offices to give concessional rate of Rs.100/- or Rs.50/- to educational institutions on the ground that the vehicles are registered in the name of a society or trust and not in the name of an educational institutions. A G objected because many institutions are run in the name of a trust and the vehicles are registered in the name of the trust. If vehicles are registered in the name of trust, the vehicles can be termed as omni bus which attracts the tax of Rs.3000/- per seat and not the tax for educational institutions.
So while giving a permit for a school or a college, or when registering a vehicle for a school , care should be taken that the vehicle stands in the name of Correspondent, Principal,Headmaster etc and not in the name of a society or trust.
Section 2(11)of M V Act specifies an educational institution vehicle as an omnibus owned by a college or school used for the purpose of transporting students and staff.
So an educational institution vehicle should not be in the name of a trust or society though they actually run the institution.
Refer Circular No.12/2002
So it becomes necessary for the educational institutions to obtain a permit for their vehicles .
Accountant General Chennai has raised an objection in many offices to give concessional rate of Rs.100/- or Rs.50/- to educational institutions on the ground that the vehicles are registered in the name of a society or trust and not in the name of an educational institutions. A G objected because many institutions are run in the name of a trust and the vehicles are registered in the name of the trust. If vehicles are registered in the name of trust, the vehicles can be termed as omni bus which attracts the tax of Rs.3000/- per seat and not the tax for educational institutions.
So while giving a permit for a school or a college, or when registering a vehicle for a school , care should be taken that the vehicle stands in the name of Correspondent, Principal,Headmaster etc and not in the name of a society or trust.
Section 2(11)of M V Act specifies an educational institution vehicle as an omnibus owned by a college or school used for the purpose of transporting students and staff.
So an educational institution vehicle should not be in the name of a trust or society though they actually run the institution.
Refer Circular No.12/2002
Wednesday, July 8, 2009
Road safety tax - with effect from 1.8.2009
The Government of Tamil Nadu has introduced a new tax called Road Safety Tax w.e.f. 1.8.2009
With this new enactment whenever a new vehicle is registered or a re-registration is made, they have to pay an additional tax along with life tax, a tax named road safety tax.
The tax slab is as follows
For motor cycles Rs.250/-
For Car Rs.1500/-
For lorry Rs.2000/-
Naturally a question will come to our mind what is the rate of tax for tractor or trailer.
If the vehicle is l.m.v. we have to collect Rs.1500/- and in other cases if it is not a motor cycle we have to collect the higher amount of tax.
The proceeds of this tax will be utilized to pay to the victims of road accidents.
This comes in to effect from 1.8.2009
So when you register a vehicle w.e.f.1.8.2009 do not forget to collect this additional tax too.
With this new enactment whenever a new vehicle is registered or a re-registration is made, they have to pay an additional tax along with life tax, a tax named road safety tax.
The tax slab is as follows
For motor cycles Rs.250/-
For Car Rs.1500/-
For lorry Rs.2000/-
Naturally a question will come to our mind what is the rate of tax for tractor or trailer.
If the vehicle is l.m.v. we have to collect Rs.1500/- and in other cases if it is not a motor cycle we have to collect the higher amount of tax.
The proceeds of this tax will be utilized to pay to the victims of road accidents.
This comes in to effect from 1.8.2009
So when you register a vehicle w.e.f.1.8.2009 do not forget to collect this additional tax too.
Tuesday, July 7, 2009
Last Date for Payment of Tax.
One important point that comes to our mind quite often is how to calculate the last date for payment of tax.
The tax for transport vehicles can be paid up to 45 days from the beginning of the quarter.
so for quarter ending 30-6 the last date is 15-5
for 30-9 the last date is 14-8
for 31-12 the last dt is 15-11
for 31-3 the last date is 14-2
We will now come to the demand draft purchased on or before the last date.
If the last date is a holiday, the demand draft can be presented on the next working day and as well as the following two working days.
For eg. if 15-2 is a holiday then the d.d. purchased on 16.2. can be presented on 17.2. and as well as 18-2.
Suppose if 15-2 is a working day and 16-2 and 17-2 are holidays, the d.d. purchased on 15-2 can be presented without penalty on 18-2
If 15-2 is a working day and 16.2. is a working day but 17-2 is a holiday, the d.d. purchased on 15-2 can be presented on 18.2.
Section 11 of the General clauses Act states that if the last day of any prescribed period happens to be a holiday, the act done on the next working day shall be considered as one in time.
General clauses Act is a common Act which runs concomittantly with all the Acts enacted.
The only consideration for the above is that the demand draft must be taken on the last date.
See also circular no. 6/2002.
The tax for transport vehicles can be paid up to 45 days from the beginning of the quarter.
so for quarter ending 30-6 the last date is 15-5
for 30-9 the last date is 14-8
for 31-12 the last dt is 15-11
for 31-3 the last date is 14-2
We will now come to the demand draft purchased on or before the last date.
If the last date is a holiday, the demand draft can be presented on the next working day and as well as the following two working days.
For eg. if 15-2 is a holiday then the d.d. purchased on 16.2. can be presented on 17.2. and as well as 18-2.
Suppose if 15-2 is a working day and 16-2 and 17-2 are holidays, the d.d. purchased on 15-2 can be presented without penalty on 18-2
If 15-2 is a working day and 16.2. is a working day but 17-2 is a holiday, the d.d. purchased on 15-2 can be presented on 18.2.
Section 11 of the General clauses Act states that if the last day of any prescribed period happens to be a holiday, the act done on the next working day shall be considered as one in time.
General clauses Act is a common Act which runs concomittantly with all the Acts enacted.
The only consideration for the above is that the demand draft must be taken on the last date.
See also circular no. 6/2002.
Monday, July 6, 2009
Transfer on death of the permit holder.
The procedures to be adopted to transfer a permit after the demise of the permit holder is detailed below.
Section 82 of the Motor vehicles' Act, Rule 56 of the Central Motor Vehicles' Rules 1989 and Rule 214 of Tamil Nadu Motor vehicles' Rules 1989 deals with this matter.
Within one month from the date of demise of the permit holder, the person who succeeds to the possession of the vehicle should intimate the fact of the death to the authority.
We have to verify the claim of the successor through our field staff. We must get a report from the field staff, whether the claim is right.
Within three months, the legal heir who succeeds to the possession of the vehicle should apply to the RTO with the following certificates issued by a competent authority.1. death certificate 2. legal heir certificate. 3. NOC from all other legal heirs expressing their consent for the transfer.4. If there is any minor in the legal heir, the guardians of such minor has to give the NOC for the minor.
The Reginal Transport Officer should call for the physical presence of all the legal heirs to the office and he should satisfy that the consent is whole hearted and he should record this with their signature.
Relying the Notary certificate is not of sound judgement. we should satisfy from the personal hearing that all other legal heirs have no objection.
If it is a stage carriage, the file may be circulated to the RTA and in other cases the order may be passed by the RTO. In any case the order allowing such a transfer has to be sent to all the legal heirs by registered post.
Whenever there is any dispute in the claim, the RTO can ask the claimant to produce a succession certificate from Court or revenue authorities to settle the matter.
When there is delay in either intimating the death or producing the documents, the power lies with the authority to condone the delay, if the reasons for such delay is just.
Section 82 of the Motor vehicles' Act, Rule 56 of the Central Motor Vehicles' Rules 1989 and Rule 214 of Tamil Nadu Motor vehicles' Rules 1989 deals with this matter.
Within one month from the date of demise of the permit holder, the person who succeeds to the possession of the vehicle should intimate the fact of the death to the authority.
We have to verify the claim of the successor through our field staff. We must get a report from the field staff, whether the claim is right.
Within three months, the legal heir who succeeds to the possession of the vehicle should apply to the RTO with the following certificates issued by a competent authority.1. death certificate 2. legal heir certificate. 3. NOC from all other legal heirs expressing their consent for the transfer.4. If there is any minor in the legal heir, the guardians of such minor has to give the NOC for the minor.
The Reginal Transport Officer should call for the physical presence of all the legal heirs to the office and he should satisfy that the consent is whole hearted and he should record this with their signature.
Relying the Notary certificate is not of sound judgement. we should satisfy from the personal hearing that all other legal heirs have no objection.
If it is a stage carriage, the file may be circulated to the RTA and in other cases the order may be passed by the RTO. In any case the order allowing such a transfer has to be sent to all the legal heirs by registered post.
Whenever there is any dispute in the claim, the RTO can ask the claimant to produce a succession certificate from Court or revenue authorities to settle the matter.
When there is delay in either intimating the death or producing the documents, the power lies with the authority to condone the delay, if the reasons for such delay is just.
Friday, July 3, 2009
Emabassy vehicles - Sale
Foreign embassy or consular generals often dispose of their old vehicles.
If a person buys the same, how he can transfer the same.
Section 42(2) of the Motor vehicles Act and Rule 80 of the Central Motor vehicles Rules 1989 guides us in this matter.
The person who purchased such a vehicle shall immediately surrender the number plate of that vehicle which would be like cc etc.
Then he should apply for fresh registration as usual with forms 20, residence proof etc. He should also produce the customs clearance certificate, if it is an imported vehicle to determine the value.
The tax should be calculated as per Act no. 30/2008
Fresh Registration number should be allotted as usual.
If a person buys the same, how he can transfer the same.
Section 42(2) of the Motor vehicles Act and Rule 80 of the Central Motor vehicles Rules 1989 guides us in this matter.
The person who purchased such a vehicle shall immediately surrender the number plate of that vehicle which would be like cc etc.
Then he should apply for fresh registration as usual with forms 20, residence proof etc. He should also produce the customs clearance certificate, if it is an imported vehicle to determine the value.
The tax should be calculated as per Act no. 30/2008
Fresh Registration number should be allotted as usual.
Thursday, July 2, 2009
Bus Stands.
Often we come across with application for approval of bus stands.
Bus stands can be classified into four categories namely A B C D . The details are available in the First Schedule attached with the Tamil Nadu Motor vehicles Rules.
But how to grant approval for bus stands.
The local authority, i.e. either corporation or municipal officers shall apply to the Regional Transport Officers stating the need of the bus stand and also its location, the number of bays that are available and along with other facilities available and also the classification they require.
Together with they should give a blue print of the structures proposed to be erected with the approval of the Director of Town and Country planning .
We should call for the report of the motor vehicles inspector about the bus stand and after inspecting if the inspector gives a report satisfied with the facilities and his recommendation about the class of the bus stand, we have to circulate the file to the Regional Transport Authority for approval.
The approval is valid for three years.
The fee that the local authority can collect for a single vehicle is as follows.
Class A:Rs.15 Class B : Rs.12/- Class C: Rs.8 and Class D: Rs.5/-
(G O Ms 175 Home (Tr VI) dept dated 4.3.2002
Also Refer Rule 245 of T N M V R 1989.
Bus stands can be classified into four categories namely A B C D . The details are available in the First Schedule attached with the Tamil Nadu Motor vehicles Rules.
But how to grant approval for bus stands.
The local authority, i.e. either corporation or municipal officers shall apply to the Regional Transport Officers stating the need of the bus stand and also its location, the number of bays that are available and along with other facilities available and also the classification they require.
Together with they should give a blue print of the structures proposed to be erected with the approval of the Director of Town and Country planning .
We should call for the report of the motor vehicles inspector about the bus stand and after inspecting if the inspector gives a report satisfied with the facilities and his recommendation about the class of the bus stand, we have to circulate the file to the Regional Transport Authority for approval.
The approval is valid for three years.
The fee that the local authority can collect for a single vehicle is as follows.
Class A:Rs.15 Class B : Rs.12/- Class C: Rs.8 and Class D: Rs.5/-
(G O Ms 175 Home (Tr VI) dept dated 4.3.2002
Also Refer Rule 245 of T N M V R 1989.
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