There are varieties of tax payable under Tamil Nadu Motor vehicles Taxation Act 1974, and one such tax is Bilateral Tax.
Bilateral tax is paid on annual basis.
The vehicles which are covered by countersignature of permit to ply from another neighbouring State to our State has to pay such a tax annually.
The last date for payment of this tax is 15-4- of every year. The penalty for not paying this tax is Rs.100/- every month. If a person failed to pay this tax before 15th April and comes in the first week of May to pay tax then we have to collect penalty of Rs.200/- along with the tax.
If the tax is not paid then we have to issue demand notices to the owners of the vehicles and after the formalities are over send a note to State Transport Authority Chennai to cancel the countersignature.
Once the countersignature is cancelled, then they need not pay the arrears for the vehicle.
Please refer circular no. 15/95.
Friday, February 26, 2010
Tuesday, February 23, 2010
Collection of Tax for E I V.
Act No.13/2003 w.e.f. 1.8.2003 has introduced several new taxation slabs . One among them is revision of tax for Educational Institution vehicles at Rs.150/- per seat per quarter.
Subsequently the Supreme Court in a special leave petition filed by various schools and colleges and their associations has ordered interium stay in so far as the arrears of tax is concened. Govt have introduced Act No.9/2007 thereby reducing the tax to Rs.50/- per seat per quarter to schools and Rs.100/- per seat per quarter to colleges.The Supreme Court in its order has stated that tax at the new rate to be collected from Dec.2006 onwards.
The Transport Commissioner has in a circular 11/2007 has issued guidelines for collection of arrears of tax prior to Dec.2006.
The stay order for collection of arrears of tax is applicable to the associations which filed the suit. If any educational institution is a memeber of such association then the school / college also gets the benefit of the stay order. In other words the schools/colleges which are members of the associations that filed the writ in the supreme court are covered by the stay order.
In other cases the arrears has to be collected.
Subsequently the Supreme Court in a special leave petition filed by various schools and colleges and their associations has ordered interium stay in so far as the arrears of tax is concened. Govt have introduced Act No.9/2007 thereby reducing the tax to Rs.50/- per seat per quarter to schools and Rs.100/- per seat per quarter to colleges.The Supreme Court in its order has stated that tax at the new rate to be collected from Dec.2006 onwards.
The Transport Commissioner has in a circular 11/2007 has issued guidelines for collection of arrears of tax prior to Dec.2006.
The stay order for collection of arrears of tax is applicable to the associations which filed the suit. If any educational institution is a memeber of such association then the school / college also gets the benefit of the stay order. In other words the schools/colleges which are members of the associations that filed the writ in the supreme court are covered by the stay order.
In other cases the arrears has to be collected.
Sunday, February 21, 2010
Address Proof
Rule 4 of the Central Motor vehicles Rules 1989 has been amended several times and now the following are the documents that can be accepted as a proof of residence.
1. Electroal Roll viz. voters identy card
2. L I C Policy
3. Pass port
4. Pay slip issued by the Govt or local body
5. any other document or documents as may be prescribed by the State Govt. u/S of 28(k) of the
Motor vehicles Act.
6. Proof of legal presence in India in addition to proof of residence in case of foreigners.
If you notice keenly RATION CARD HAS BEEN OMITTED as an address proof by amendment in notification in GSR 589(E) dated 16.9.2005.
The State Govt is yet to come out with the list of documents that can be accepted as an address proof as per Section 28(k).
1. Electroal Roll viz. voters identy card
2. L I C Policy
3. Pass port
4. Pay slip issued by the Govt or local body
5. any other document or documents as may be prescribed by the State Govt. u/S of 28(k) of the
Motor vehicles Act.
6. Proof of legal presence in India in addition to proof of residence in case of foreigners.
If you notice keenly RATION CARD HAS BEEN OMITTED as an address proof by amendment in notification in GSR 589(E) dated 16.9.2005.
The State Govt is yet to come out with the list of documents that can be accepted as an address proof as per Section 28(k).
Wednesday, February 17, 2010
Licence to Foreigners..
Nowadays in most of the colleges foreign students are studying and in many automobile companies, many foreigners are working.
They require licence to drive their vehicles as vehicles have become a part of their life.
Can they be issued with a driving licence?
The Central Government have amended the C M V Rules in the year 2007 in GSR 276(E) dated 10.4.2007 . In that amendment a provision has been inserted to Rule 4 of the C M V R 1989 namely Rule 4 (12)
4(12):- Proof of legal presence in India in addition to proof of residence in case of foreigners.
This means the foreigners have to produce a copy of visa issued by the Indian Government along with an evidence for their residence, viz. an affidavit etc.
If they produce the documents as enshrined under Rule 4(12) they may be issued with a driving licence.
They require licence to drive their vehicles as vehicles have become a part of their life.
Can they be issued with a driving licence?
The Central Government have amended the C M V Rules in the year 2007 in GSR 276(E) dated 10.4.2007 . In that amendment a provision has been inserted to Rule 4 of the C M V R 1989 namely Rule 4 (12)
4(12):- Proof of legal presence in India in addition to proof of residence in case of foreigners.
This means the foreigners have to produce a copy of visa issued by the Indian Government along with an evidence for their residence, viz. an affidavit etc.
If they produce the documents as enshrined under Rule 4(12) they may be issued with a driving licence.
Tuesday, February 16, 2010
No Green Tax for Govt. vehicles.
G O Ms 649 Home Dated 31.7.2003 introduced Green tax.
Whether such green tax is applicable to Government vehicles?
Green tax is an additional tax levied under Section 3 of the Tamil Nadu Motor vehicles Taxation Act 1974.
G O Ms. 862 Home Tr.I Dept. dated 31.3.1979 exempts the vehicles of all the non commercial departments of the State Government from payment of any tax under the TNMVT Act .
Hence the vehicles belonging to non commercial Dept. of the State Govt need not pay the following taxes:
Regular tax
Greent tax
Road safety tax at the time of registration.
Whether such green tax is applicable to Government vehicles?
Green tax is an additional tax levied under Section 3 of the Tamil Nadu Motor vehicles Taxation Act 1974.
G O Ms. 862 Home Tr.I Dept. dated 31.3.1979 exempts the vehicles of all the non commercial departments of the State Government from payment of any tax under the TNMVT Act .
Hence the vehicles belonging to non commercial Dept. of the State Govt need not pay the following taxes:
Regular tax
Greent tax
Road safety tax at the time of registration.
Monday, February 15, 2010
Interesting Court cases.
Certain cases makes an interesting reading.
It is the dictum of lawyers to argue the facts when law is weak and argue law when facts are weak. It is only sheer legal acumen that wins a case. Lawyers need keen observation, to note finer points, to prepare the defence in several ways.
One such case happened in pre independent days. In London many Indians studied Law and practised law. Nehru, and Jinnah were famous lawyers in those days in London.
In those days there was a rule in England that none should have anything that the Queen possess. If Queen has something special no body should copy it. There was a rich man who wants to have chariot as that of the Queen. A Chariot drawn by five horses. So he made a chariot as exactly as that of the queen. The same color, the same length, the same seat the same type of horses.
When he was happily riding on the Streets of London, the guards from Buckingham palace caught hold of him and filed a case against him, the offence being he used the same chariot as that of the queen and thus denigrated the queen.
The case came up before a London Court and for the rich man , Jinnah argued. Jinnah showed the photos of two chariots one that of the Queen and another that of his client.
He argued in length that the height is the same, colour is the same, seat is the same, wheels are the same and everyone wondered whether he is arguing for his client or for the Queen.
Suddenly he showed the photos of the horses and argued that though the colour of the horses are also the same, the queen had five female horses(mares) to draw her chariot where as his clients chariot had two mares and three horses. i. e. two female horses and three male horses. So it cannot be concluded that both the chariots are same .
The Judge accepted the argument dismissed the case and allowed the rich man to ride his horse drawn chariot, to run in the streets of London.
So observation plays a key role in Life.
(Input from Dinamani Kadir.)
It is the dictum of lawyers to argue the facts when law is weak and argue law when facts are weak. It is only sheer legal acumen that wins a case. Lawyers need keen observation, to note finer points, to prepare the defence in several ways.
One such case happened in pre independent days. In London many Indians studied Law and practised law. Nehru, and Jinnah were famous lawyers in those days in London.
In those days there was a rule in England that none should have anything that the Queen possess. If Queen has something special no body should copy it. There was a rich man who wants to have chariot as that of the Queen. A Chariot drawn by five horses. So he made a chariot as exactly as that of the queen. The same color, the same length, the same seat the same type of horses.
When he was happily riding on the Streets of London, the guards from Buckingham palace caught hold of him and filed a case against him, the offence being he used the same chariot as that of the queen and thus denigrated the queen.
The case came up before a London Court and for the rich man , Jinnah argued. Jinnah showed the photos of two chariots one that of the Queen and another that of his client.
He argued in length that the height is the same, colour is the same, seat is the same, wheels are the same and everyone wondered whether he is arguing for his client or for the Queen.
Suddenly he showed the photos of the horses and argued that though the colour of the horses are also the same, the queen had five female horses(mares) to draw her chariot where as his clients chariot had two mares and three horses. i. e. two female horses and three male horses. So it cannot be concluded that both the chariots are same .
The Judge accepted the argument dismissed the case and allowed the rich man to ride his horse drawn chariot, to run in the streets of London.
So observation plays a key role in Life.
(Input from Dinamani Kadir.)
Friday, February 12, 2010
When a vehicle can be Detained.
The Transport Commissioner has issued several circulars regarding the detention of a vehicle. Seizure of Registration Certificate is alone enough in some cases.
In the following cases the seizure of Registration Certificate alone is enough
1. driving without valid driving licence
2. plying without permit.
If the original Registration certificate is not available at the time of check, then the vehicle could be detained in the above cases.
In case if the vehicle is found plying
1. without registration
2. without valid fitness certificate
3. without tax
then the vehicle can be detained . Refer circular 10/92 and 54/92
Release of vehicles is separately dealt in circular no. 31/2001.
In the following cases the seizure of Registration Certificate alone is enough
1. driving without valid driving licence
2. plying without permit.
If the original Registration certificate is not available at the time of check, then the vehicle could be detained in the above cases.
In case if the vehicle is found plying
1. without registration
2. without valid fitness certificate
3. without tax
then the vehicle can be detained . Refer circular 10/92 and 54/92
Release of vehicles is separately dealt in circular no. 31/2001.
Wednesday, February 10, 2010
Driving Schools - Guidelines.
The Transport Commissioner, Chennai has issued guidelines regarding the establishment of driving schools in circular no. 43/07.
Against this many moved the High Court and the High Court has given its judgement on 28.10.2009.
Based on the above judgement the Transport Commissioner Chennai has given an another Circular in 23/2009.
As per this circular the existing driving schools have time up to 31.5.2010 to change according to the guidelines in 43/2007., except in two items . 1. Solvency certificate. The solvency certificate for three lakhs need not be insisted upon for the existing schools. 2. training in public ground. Initial training can be conducted in an open ground.
Now what we have to do?
We have to inform all the driving school owners that the existing driving schools should adapt as per the standards fixed in circular no. 43/2007. , on or before 1.6.2010.
It includes tools, vehicle model, building etc. This intimation should be sent to them well in advance. Any renewal of driving school permit can be done up to 31.5.2010, with the existing facilities.
But for the issue of new driving school permit, the conditions stipulated in circular no. 43/2007 applies in full.
Against this many moved the High Court and the High Court has given its judgement on 28.10.2009.
Based on the above judgement the Transport Commissioner Chennai has given an another Circular in 23/2009.
As per this circular the existing driving schools have time up to 31.5.2010 to change according to the guidelines in 43/2007., except in two items . 1. Solvency certificate. The solvency certificate for three lakhs need not be insisted upon for the existing schools. 2. training in public ground. Initial training can be conducted in an open ground.
Now what we have to do?
We have to inform all the driving school owners that the existing driving schools should adapt as per the standards fixed in circular no. 43/2007. , on or before 1.6.2010.
It includes tools, vehicle model, building etc. This intimation should be sent to them well in advance. Any renewal of driving school permit can be done up to 31.5.2010, with the existing facilities.
But for the issue of new driving school permit, the conditions stipulated in circular no. 43/2007 applies in full.
Tuesday, February 9, 2010
Re. Registration guidelines.
Transport Commissioner Chennai, has issued guidelines for re.registration in Circular No.110/96.
The features of this circular are:-
1. Immediately on receipt of application address the O R A for confirmation of N O C. In case of Kerala based vehicles, the details can be ascertained from the website of that office.
In other cases, confirmation of N O C may be obtained through post. We may serve the letter by the RPAD , wait for the acknowledgement and see to it that the reply comes through post. The cover of the confirmation letter is a vital document.
2. Simultaneously we may address the Crime Records Bureau Chennai for N.O.C.from their end. In case if the vehicle is a stolen vehicle, the details could be ascertained from the department.
3. If no reply is received we may remind the O R A again by RPAD.
4. If confirmaion is received we may process the application. Under no circumstances the confirmation letter produced by the party need to be accepted.
5. At the time of submission of the application the vehicle must be inspected and address of the owner should be verified .
6. If the vehicle is a transport vehicle, the means of travel from other State must be ascertained. If it is by road, we may request him to produce a copy of the temporary permit issued at the check post or if it is by means of another vehicle, then the lorry receipt may be verified.
No haste should be shown in re.registering the vehicle . Tax on ulw for the period should be collected at the time of presentation of the vehicle.
The features of this circular are:-
1. Immediately on receipt of application address the O R A for confirmation of N O C. In case of Kerala based vehicles, the details can be ascertained from the website of that office.
In other cases, confirmation of N O C may be obtained through post. We may serve the letter by the RPAD , wait for the acknowledgement and see to it that the reply comes through post. The cover of the confirmation letter is a vital document.
2. Simultaneously we may address the Crime Records Bureau Chennai for N.O.C.from their end. In case if the vehicle is a stolen vehicle, the details could be ascertained from the department.
3. If no reply is received we may remind the O R A again by RPAD.
4. If confirmaion is received we may process the application. Under no circumstances the confirmation letter produced by the party need to be accepted.
5. At the time of submission of the application the vehicle must be inspected and address of the owner should be verified .
6. If the vehicle is a transport vehicle, the means of travel from other State must be ascertained. If it is by road, we may request him to produce a copy of the temporary permit issued at the check post or if it is by means of another vehicle, then the lorry receipt may be verified.
No haste should be shown in re.registering the vehicle . Tax on ulw for the period should be collected at the time of presentation of the vehicle.
Thursday, February 4, 2010
Marie Curie
Marie Curie and her husband Pierre Curie shared the nobel prize for physics in 1903.
In 1901 again Marie Curie was awarded the Nobel prize for Chemistry.
Her daughter Joliot also won a Nobel prize in Chemistry.
When Marie was a young girl she wished to become a Doctor. Her father told her that her elder sister Pronja wanted to be a Doctor too and he could not send both his daughters to medicine as he was not well off. Marie told her father that she would work and earn money and help her sister and her sister should help her once she finished her studies. Her sister left for France to study medicine and after that she helped Marie to study medicine.
In Paris Marie lived like a monk in a sixth floor attic where everything was in scarce. She used to eat bread and tea and egg was a luxury to her.
Later on she married Pierre Curie and discovered Radium. At that time the radium was $.1,50,000/- per gram. Everyone suggested Marie to patent radium, so she could earn more money. Marie told her friends that Radium is for the world and not for her.She did not patent it and everyone produced radium.
Marie never liked any medals or awards. She only kept the menu card that comes with the invitations as it is made of thick cardboard and she could make mathematical calculations on it.
When everyone wanted Marie to write about her life history she replied in simple terms. Marie was born in Warsaw, married Pierre and had two children.and worked in France.
(adapted from the book Science and Scientists)
In 1901 again Marie Curie was awarded the Nobel prize for Chemistry.
Her daughter Joliot also won a Nobel prize in Chemistry.
When Marie was a young girl she wished to become a Doctor. Her father told her that her elder sister Pronja wanted to be a Doctor too and he could not send both his daughters to medicine as he was not well off. Marie told her father that she would work and earn money and help her sister and her sister should help her once she finished her studies. Her sister left for France to study medicine and after that she helped Marie to study medicine.
In Paris Marie lived like a monk in a sixth floor attic where everything was in scarce. She used to eat bread and tea and egg was a luxury to her.
Later on she married Pierre Curie and discovered Radium. At that time the radium was $.1,50,000/- per gram. Everyone suggested Marie to patent radium, so she could earn more money. Marie told her friends that Radium is for the world and not for her.She did not patent it and everyone produced radium.
Marie never liked any medals or awards. She only kept the menu card that comes with the invitations as it is made of thick cardboard and she could make mathematical calculations on it.
When everyone wanted Marie to write about her life history she replied in simple terms. Marie was born in Warsaw, married Pierre and had two children.and worked in France.
(adapted from the book Science and Scientists)
Wednesday, February 3, 2010
Registratin Documents.
What are the documents required for Registration ?. Though we know most of the things, at times we miss the finer points like
1. Entry tax paid certificate from Commercial Tax Authorities, in case if the vehicle is purchased outside Tamil Nadu. Especially this applies to vehicles like constructions equipment vehicles , cranes, rigs, forklifts, etc.
2. In case of trailer, design approval from State Transport Authority.
3. In case of a construction equipment vehicle, the overall length and other measurements must be in confirmity with Rule 93 of the Central Motor vehicles Rules 1989. If it exceeds, then the permission of the Government is must.
4. Customs clearnance certificate in case of foreign vehicles.
Other things as usual.
A WORD A BLOG:-
AJAR:- slightly open
Do not keep the door ajar, outsiders may easily enter.
He went for the morning walk keeping the door ajar, but when he returned he found his bike was missing.
Ram told his mother to keep the entrance gate ajar, when he left the home for the night show .
1. Entry tax paid certificate from Commercial Tax Authorities, in case if the vehicle is purchased outside Tamil Nadu. Especially this applies to vehicles like constructions equipment vehicles , cranes, rigs, forklifts, etc.
2. In case of trailer, design approval from State Transport Authority.
3. In case of a construction equipment vehicle, the overall length and other measurements must be in confirmity with Rule 93 of the Central Motor vehicles Rules 1989. If it exceeds, then the permission of the Government is must.
4. Customs clearnance certificate in case of foreign vehicles.
Other things as usual.
A WORD A BLOG:-
AJAR:- slightly open
Do not keep the door ajar, outsiders may easily enter.
He went for the morning walk keeping the door ajar, but when he returned he found his bike was missing.
Ram told his mother to keep the entrance gate ajar, when he left the home for the night show .
Tuesday, February 2, 2010
Colour of Three wheelers.
G O Ms 1661 Home Tr. III Dept dated 12.11.07 has pointed out how an Auto not covered by permit should be painted.
Rule 364-A of T N M V R 1989 specifies that every autorikshaw not covered by contract carriage permit should be painted in sky blue colour and also the words "Not for Hire " should be painted in a conspicuous place of the vehicle both in front and back.
Refer Letter of Transport Commissioner no. 67563/B4/07 dated 14.11.07
Rule 364-A of T N M V R 1989 specifies that every autorikshaw not covered by contract carriage permit should be painted in sky blue colour and also the words "Not for Hire " should be painted in a conspicuous place of the vehicle both in front and back.
Refer Letter of Transport Commissioner no. 67563/B4/07 dated 14.11.07
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