Bilateral Tax.

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.