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The Delhi Motor Vehicles Taxation Act, 1962

Central

An Act to impose a tax on motor vehicles in the Union territory of Delhi and for other matters connected therewith.

Act number
57 of 1962
Ministry
Ministry of Road Transport and Highways
Enacted
15 Dec 1962

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

25 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3Levy of tax.
  4. Section 4Declaration and payment of tax.
  5. Section 5Issue of token.
  6. Section 6Additional declaration.
  7. Section 7Liability for additional tax.
  8. Section 8Production of certificate of insurance.
  9. Section 9Liability to pay arrears of tax of person succeeding to the ownership, possession or control of motor vehicles.
  10. Section 10Refund of tax.
  11. Section 11Penalty payable when tax not paid.
  12. Section 12Arrears of tax and penalty recoverable as arrears of land revenue.
  13. Section 13Exemptions.
  14. Section 14Reduction of tax in cases of certain motor vehicles.
  15. Section 15Effect of payment of tax in other States with respect to motor vehicles brought into Delhi.
  16. Section 16Appeal.
  17. Section 17Powers of police officers and other officers.
  18. Section 18Penalty for incomplete and untrue declaration, etc.
  19. Section 19Other penalties.
  20. Section 20Utilization of the proceeds of tax.
  21. Section 21Trial of offences.
  22. Section 22Protection for bona fide acts.
  23. Section 23Power to make rules.
  24. Section 24Repeal.
  25. Section 25Amendment of section 184, Act 66 of 1957.