Temporary Registration - collection of tax

Refer:- Circular no. 46/04
G O Ms 969 Home Tr.I department dated 16.10.2002
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Whenever a vehicle is brought for new registration, we check the validity of temporary registration.

At times, the temporary registration might have expired.

In such cases a doubt arises regarding the nature of tax and fees to be collected.

In G O Ms no. 969 Home Tr.I Dept dated 16.10.2002 the rate of tax to be collected for temporary registeration vehicles have been specified.

It is 2% of of the life time tax

The previous way of collecting the ulw tax was dispensed with as per the above government order.

So whenever a vehicle is brought for registration where the temporary registration is expired, we have to collect the tax and fees as follows:-

a) tax at the rate of 2% of life time tax
b) fees c)late fees where applicable.