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.
Thursday, July 30, 2009
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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