Section 4D. Levy of Green Tax

(1) There shall be levied and collected a cess called “green tax”, in addition to the tax levied under9 sections 4 of the Act, on such vehicles suitable for use on road as specified in column (2), at such time as specified in column (3), of the table below at such rates, not exceeding the maximum rates specified in column (4) of the table, as may be fixed by the State Government by notification in the Official Gazette, for the purpose of implementation of various measures to control air pollution. TableS. No.Class of vehicleTimeRate of cess (In Rupees.) 1234 1Non Transport VehicleAt the time of registration under section 41, or assignment under section 47 of the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988) and thereafter at the time of renewal of certificate of registration under sub section (10) of section 41 of the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988). (a) two wheelers1000 (b) four wheeled diesel driven vehicles I. Light Motor Vehicle with engine capacity upto 1500 cc5000 II. Light Motor Vehicle with engine capacity above 1500 cc and upto 2000 cc.10000 III. Light Motor Vehicle with engine capacity above 2000 cc with seating capacity upto 5.10000 IV. Light Motor Vehicle with engine capacity above 2000 cc with seating capacity more than 5.25000 (c) four wheeled petrol/LPG driven vehicles I. Light Motor Vehicle with engine capacity up to 1500 cc2000 II. Light Motor Vehicle with engine capacity above 1500 cc and up to 2000 cc2500 III. Light Motor Vehicle with engine capacity above 2000 cc with seating capacity up to 53000 IV. Light Motor Vehicle with engine capacity above 2000 cc with seating capacity more than 5.5000 (d) other than above fuel driven four wheeled vehicles.1000 (e) other Non-transport vehicles.2000 2Transport Vehicle (a) two wheeled passenger vehicle/three wheeled passenger and goods vehicleAt the time of registration under section 41, or assignment under section 47 of the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988) and thereafter at the time of renewal of fitness certificate under section 56 of the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988).2000 (b) other than three wheeled passenger and goods vehicle (i) Light Motor Vehicle (a) if the age of the vehicle is 6 years or less from the date of its first registration 5000 (b) if the age of the vehicle is more than 6 years from the date of its first registration8000 (ii) other than Light Motor Vehicle (a) if the age of the vehicle is 6 years or less from the date of its first registration6000 (b) if the age of the vehicle is more than 6 years from the date of its first registration10000 (2) The Provisions of the Act and the rules made thereunder excluding those relating to refund of tax shall, so far as may be, apply in relation to the imposition, payment, computation and recovery of the cess payable under sub-section (1), as they apply to the imposition, payment, computation and recovery of tax payable under this Act