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.

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.

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.