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.