Circulars & Memos under APMV Taxation Act 2107

CIRCULARS & MEMOS UNDER

ANDHRA PRADESH MOTOR
VEHICLES TAXATION ACT
LEVY OF LIFE-TIME TAX ON VEHICLES SOLD IN
PUBLIC AUCTION
TC’s Circular Memo No. 1124/D2/86, dt. 20-03-1989
In respect of vehicles belonging to Government or Public sector
sold in public auction, no tax is leviable if, on verification of the R.C.
and model of the vehicle, it is found that a period of 12 years from the
date of its original registration has elapsed.

GOODS VEHICLES WHEN TAXABLE AS

STAGE CARRIAGES
TC’s Cir. Memo. No. 2/24102/D2/94, dt. 27-06-1995
Where structural alterations are made to a goods vehicle and
adapted to carry passengers, liability arises for payment of the tax
thereon as a stage carriage.

PENALTY TO BE LEVIED IN CASE OF BELATED

PAYMENT OF LIFE TIME TAX
TC’s Circular Memo No. 8/21125/D2/95 dt. 14-08-1995
(a) Penalty not exceeding 1% of the life tax for each calender
month or part thereof subject to a maximum penalty not
more than life tax in respect of non-transport vehicles in
voluntary payment cases after the grace period.

(b) The penalty 25% of the quarterly tax demand of 2nd month
of the quarter and 50% of the Quarterly tax demand for
3rd month of the quarter shall be levied in voluntary cases
in respect of transport vehicles, exceeding 1% of the Life
Tax - but not exceeding 2% of the Life Tax subject to a
2107
2108 Circulars & Memos under APMV Taxation Act

maximum of twice the Life tax for each calendar month or

part thereof shall be levied in respect of Non-Transport
Vehicles in detection cases.

(c) The penalty between 75% of quarterly tax but not exceeding
the amount of quarterly tax for each quarter within two
months from the beginning of the quarter and 150% of
quarterly tax but not exceeding the twice quarterly tax after
2 months from the beginning of the quarter shall be levied
in-respect of all other Vehicles in detection cases.

POWER TILLER - TRAILERS USED FOR AGRICULTURAL

OR MINING PURPOSES :
TC’s Cir. Memo No. 54/26190/D2/95 dt. 18-12-1995
Power - Tiller - Trailer combinations should be treated just like
tractor trailer combinations. If it is used for agricultural purposes within
24 kms no tax need be collected as it falls under Sec. 10 of the Act. If it
is used only for agricultural purposes beyond 24 kms by the owner or
by any other agriculturist within or beyond 24 kms without involving
hire or reward it will still be non-transport vehicles and concessional
rate of tax at Rs. 300/- per quarter has to be collected. If it is used for
commercial purposes, it will be transport vehicle and tax has to be
collected on the basis of gross vehicle weight.

ACCEPTANCE OF TAX - INSTRUCTIONS IN RESPECT OF

OTHER STATE VEHICLES
TC’s Cir. Memo. No. 22/10662/V1/96, dt. 13-06-1996
It is noticed that tax in respect of other State Vehicles is being
accepted by the Licensing Officers in a routine way leading to misuse
of receipts issued by the authorities causing loss of revenue to State
Government.
 Circulars & Memos under APMV Taxation Act 2109

Recently an instance has come to the notice of Transport

Commissioner, that the owner of an All India Tourist Bus is plying his
vehicle on the strength of a tax receipt purported to have been issued
by the office of the Joint Transport Commissioner and Secretary,
Regional Transport Authority, Hyderabad. When verification was made,
it is revealed that the receipt carried in the vehicle is tampered one
and the registered owner has not paid any tax to the State. To overcome
such frauds, there is need to streamline the procedure of accepting
the tax from vehicles of other States. Hence, the following instructions
are issued to come into force with immediate effect.

1. Tax in respect of other State Vehicles shall be accepted at

border check posts only.

2. No Licensing Officer shall accept tax in respect of

other State vehicles unless the vehicle is brought to their
rolls.

3. Where there is no check post at any border, tax can be

accepted by the concerned RTO Office. However, the
receipt issued shall invariably contain current number and
the office/counter number, date of receipt of demand draft,
the demand draft number and the Bank particulars etc.,
and the receipt shall be signed by an Officer not below the
rank of the Regional Transport Officer.

4. It is the responsibility of the Officers incharge of Border

Check Posts for collecting tax in respect of other State
vehicles entering into Andhra Pradesh State and to issue a
proper receipt in the shape of VCRs.

5. Whenever the vehicle enters or leaves A.P. State the staff at

border check post shall verify the tax payment and ensure
that the vehicle shall not ply without payment of proper
tax.
2110 Circulars & Memos under APMV Taxation Act

ENTRY TAX ON VEHICLES PURCHASED OUTSIDE A.P.

TC’s Cir. Memo. No. 31/15118/D2/96, dt. 14-09-1996
In the A.P. Gazette dated 01-08-1996, the Ordinance promulgated
providing for levy of tax on entry of motor vehicles into local areas of
Andhra Pradesh State with effect from 01-08-1996 has been published.

According to the Ordinance promulgated, every motor vehicle

that enters into the State of Andhra Pradesh for use or resale and which
is liable for registration in Andhra Pradesh under the M.V. Act, 1988
attracts levy of this Tax. It applies to all vehicles purchased or registered
in any other State or Union Territory within a period of (15) months
or less prior to 01-08-1996 and brought to Andhra Pradesh for use or
resale.

All the Registering Authorities are therefore informed to insist

on a Clearance Certificate from the local Commercial Tax Officer in
respect of motor vehicles purchased outside the State of Andhra
Pradesh and brought to Andhra Pradesh State for fresh registration
and vehicles registered outside the State and brought to the rolls of
Andhra Pradesh State by way of change of address or transfer of
ownership with effect from 01-08-1996. All Registering Authorities
are also instructed to insist upon a Clearance Certificate from the above
noted categories of vehicles purchased outside the State during the
period of 15 months prior to 01-08-1996 i.e. purchased and registered
on or after 01-04-1995.

RATES OF TAX OF POWER TILLER TRAILERS

Memo. No. 26190/D2/95 dt. 26-09-1996
Sub : Motor Vehicles - Power tiller Trailers - Rates of tax applicable
- certain clarification - Regarding.

Ref : 1. Circular Memo No. 4/26190/D2/95, dt. 18-12-1995.

2. Lr.No. 3178/A5/96, dt. 17-01-1996 of Deputy

Transport Commissioner, Vijayawada.
 Circulars & Memos under APMV Taxation Act 2111

The attention of the Deputy Transport Commissioner and

Secretary, Regional Transport Authority, Vijayawada is invited to the
reference cited wherein he has sought clarification whether tax in
respect of power tiller trailer can be collected at concessional rate of
Tax Rs. 300/- per quarter when they are used for agricultural purposes
beyond 24 K.Ms as in the case of Tractor Trailer combinations used
for agricultural purpose.

It is hereby clarified that power tiller trailer combination shall

be treated just like a Tractor-trailers combination.

If it is used only for agricultural purposes within 24 K.Ms no tax

need be collected according to the Section 10 of A.P. Motor Vehicle
Taxation Act and instructions have also been issued to the effect in the
reference 1st cited.

If used only for agricultural purposes beyond 24 kms by the

owner or within or beyond 24 kms by any other agricultural without
involving hire or reward, it will still be non-transport and concessional
rate tax at Rs. 300/- per quarter has to be collected.

If used for commercial purposes, it will be Transport Vehicle

and tax has to be collected as per Gross Vehicle Weight.

TAX FROM THE MOTOR VEHICLES BODY BUILDERS -

OBTAINING SALES TAX CLEARANCE CERTIFICATE
FROM THE COMMERCIAL TAX DEPARTMENT
CCT’s Ref. A(1) 2946/96, dated 11-10-1996
Under this, tax is payable by any person (who is called an
importer) who brings a vehicle from outside the State for use or sale
in the State. The taxable event is entry of vehicle into the State from
outside the State. It has no linkage with the sale or any of the mode of
disposal. Even if a person brings a vehicle for his use, he has to pay
tax.
In this connection, the attention of the officers noted in the
margin is invited to the Circular cited, wherein, among other items,
2112 Circulars & Memos under APMV Taxation Act

instructions have been issued regarding Sales Tax Clearance Certificate

on the issue.

It is informed that it was represented to the Commissioner

of Commercial Taxes stating that one had purchased motor vehicle
from MG Brothers, Begumpet, Hyderabad and got the body and
tanker fabricated at Madras. At the time of applying for Registration
with RTA they have insisted for Sales Tax Clearance Certificate.
Therefore, it was requested to issue necessary instructions in the
matter.

In this connection it is informed that the vehicle (Chassis) was

purchased from a dealer within the State and only body was built in
other State. Chassis number can be verified to know whether on the
same chassis, the body was built or not. As the vehicle was bought
within the State only, Entry Tax will not be levied at the hands of the
applicant on the value of the vehicle. Therefore, it may not be necessary
for furnishing of Sales Tax Clearance Certificate by the owner of the
vehicle to the RTA at the time of registration.

GRACE PERIOD FOR HOME STATE TAX ON OTHER

STATE VEHICLES

TC’s Cir. Memo No. 206/D2/97, dt. 24-01-1997

Sub : Issue of Temporary permits to goods vehicles of other States
in the grace period.

All the Licensing Officers are requested to take necessary action

for issue of Temporary permits to goods vehicles of other States during
the grace period also without insisting on payment of tax to Home
State for the quarter concerned. If any other State goods vehicles which
has availed the facility of plying in this State on the Strength of
temporary permit during the grace period without paying tax to the
home State, is found plying in this State without paying home state
tax even after the expiry of grace period, action may be taken for
collection of full quarterly tax with penalty.
 Circulars & Memos under APMV Taxation Act 2113

Grace Period Details :

State Grace Period (Days)

Tamilnadu 45

Karnataka 15

Pondicherry 30

Maharashtra 25

Kerala 30

REVISED TAX ON CONTRACT CARRIAGES

TC’s Cir. Memo No. 17/17738/R2/2002 dt. 05-06-2002

Government in the reference 2nd cited have issued certain

amendments to the taxation notification cited in the 1st reference.
Keeping in view the above amendments, the following guidelines are
issued :

1. With a view to act as a deterrent in respect of certain

categories of vehicles misused as stage carriages, a new slab with higher
rate of Rs. 3500/- per seat per quarter is provide as maximum rate in
the category express stage carriage.

2. A proviso is added to explanation-1 for item (2) which

enables to take the number of persons or passengers actually carried
at the time of misuse as the seating capacity in respect of motor cabs
including autorickshaws and motor cars in case they are misused for
the purpose of computing tax liability.

3. An Amendment is brought to explanation-III for item (2)

which indicates the maximum limit as above 1000 kms in respect of
Express stage carriages for the purpose of computing tax.

4. In respect of idle contract carriages not covered by any

permit either on the strength of temporary or special permits issued
2114 Circulars & Memos under APMV Taxation Act

under Section 87 or sub-section (8) of Section 88 of the M.V. Act, tax

at the rate of Rs. 850/- per seat per quarter has been notified substituting
the earlier rate of Rs. 1150 per seat per quarter. Since, the rate of tax
has been revised after doing away with the earlier system of collecting
tax on pro-rata basis, for computation of tax at different rates from 01-
12-2001 onwards, a note on computation bbis enclosed for guidance
and ready reference.

5. A new explanation in the form of explanation-VI is added

to the notification providing penal provisions for various categories of
vehicles misused as stage carriages. These are listed as follow :

(i) in case of motor cabs including autorickshaws or

motor car having seating capacity of (6) in all misused as
stage carriages a rate of tax leviable shall be the lowest
rate applicable to ordinary stage carriage operating on
town service routes i.e. at the rate of Rs. 330/- per seat per
quarter i.e. for each passenger carried at the time of
misuse.

(ii) in case of motor cabs having seating capacity of (7) in all

misused as stage carriage, the rate of tax leviable at the
lowest rate applicable to ordinary stage carriage other than
those plying on town service routes i.e. Rs. 414/- per seat
per quarter i.e. for each passenger carried at the time of
misuse.

(iii) in case of maxi cab having seating capacity between (8) in

all and (13) in all misused as stage carriage, the rate of tax
leviable shall be at the maximum rate applicable to ordinary
stage carriages other than those plying on town service
routes, i.e. Rs. 948/- per seat per quarter.

(iv) In case of contract carriages covered by pucca permits other

than the above categories covered by inter-State, state wide
and district wide permits misused as stage carriages, the
rate of tax leviable shall be at the rate of Rs. 3500/- per seat
per quarter, presuming the total daily kilometerage
performed as more than 1000 kms in all such cases.
 Circulars & Memos under APMV Taxation Act 2115

(v) In case of idle contract carriages plying on the strength of

temporary permit/special permits issued under Secs. 87
or 88(8) of M.V. Act misused as stage carriages, the rate of
tax leviable shall be Rs. 3500/- per seat per quarter on lines
of vehicles mentioned against item in above.

The Joint Commissioner, Hyderabad, all Deputy Transport

Commissioner and all Regional Transport Officers are requested to
implement the above provisions keeping in view the guidelines given.
However, interim orders given by the Hon’ble High Court in certain
individual cases extending grace period for payment of tax by idle
contract carriages continue to remain in force. Efforts are being made
to get the interim orders vacated by approaching the Hon’ble High
Court in view of the amendment brought to the tax notification cited
in the 1st reference.

LIGHT MOTOR VEHICLES (UTILITY VANS) CARRYING

PERSONS AND GOODS LEVY OF TAX

TC’s Cir. Memo No. 15629/R2/2002, dt. 06-11-2002

There are a number of light motor vehicles categorised as utility

vans carrying persons and goods operating in the State. It has been
noticed that there is no uniformity in levy of tax by the licensing officer
in respect of above class of vehicles as some vehicles are levied tax
on the basis of number of persons carried in the vehicles and in
respect of some other vehicles tax levied on the basis of gross vehicles
weight.

All the Licensing Officers are instructed that the tax in respect of
Light Motor Vehicles Categorised as Utility Vans carrying persons and
goods shall be calculated separately on the number of persons carried
and on the basis of gross vehicle weight of the vehicle and tax whichever
is higher should be levied.
2116 Circulars & Memos under APMV Taxation Act

LEVY OF TAX ON PERSONALISED VEHICLES OF OTHER

STATES PASSING THROUGH/VISITING A.P.

TC’s Cir. Memo No. 19/3522/R1/2003 dt. 08-04-2003

Representations are being received from the owner of

personalised vehicles of other States that merely because of exhibition
of other State registration numbers the checking officers are checking
their vehicles and insisting on payment of A.P. tax disregarding their
explanation about their temporary visit.

If the owner of a vehicle ceases to reside or have place of business

at the address mentioned in the R.C. under Sec. 49 of M.V. Act. He
should apply for change of address within 30 days which automatically
attracts payment of the tax under A.P. M.V. Act.

All Transport Officers are requested to instruct the checking

officers under their control not to cause inconvenience and be
considerate towards other State personalised vehicles passing through
temporarily visiting A.P. State.

CONTRACT CARRIAGES OF OTHER STATES PLYING ON

ALL INDIA TOURIST PERMITS WITH OR WITHOUT
AUTHORISATION = COLLECTION OF TAX

TC’s Cir. Memo No. 10010/R1/2003 dt. 18-08-2003

Instances has come to the notice of the office that in respect of

Contract Carriages of other States covered by All India Tourist Permits
with or without authorization and coming to the State, tax is being
collected at the rate applicable to Stage Carriages on the pretext that
they are found plying as Stage Carriages. In respect of Contract
Carriages of other States covered by All India Tourist Permits plying
with or without authorisation in Andhra Pradesh as Contract Carriages
or misused as Stage Carriages tax shall be collected @ Rs. 3675/- per
seat per quarter.
 Circulars & Memos under APMV Taxation Act 2117

INTIMATION OF STOPPAGE - INSTRUCTIONS ON LEVY

OF TAX
TC’s Cir. Memo No. 10489/R2/2003 dt. 28-08-2003
In Memo No. 14980/R2/2002 dt. 17-01-2003, instructions were
issued to collect tax in respect of transport vehicles even though not
covered by Fitness Certificate and permit, unless intimation of stoppage
was given before the commencement of the quarter, in view of the
amendment Rule 12-A of A.P. M.V. Rules.

However no tax should be levied for periods :

(i) of seizure by Government Department.

(ii) of possession by the financers for default in payment

(iii) of immobilization in road accidents.

REGISTRATION OF ELECTRIC CAR - WITH TAX

EXEMPTION FOR 5 YEARS
TC’s Cir. Memo No. 4/2125/R1/2005 dt. 09-03-2005
Ref. 1. G.O.Ms. No. 82 Transport Roads & Buildings (Tr-I)
Department dt. 17-04-1998.

2. Letter No. HC/RV/2004-05/M/129 dt. 01-03-2005

received from M/s Hindcorp Reva Revalation Poing.

The attention of all the registering authorities is invited to the

Government Orders cited in the 1st reference, wherein Government
have exempted from payment of tax for a period of 5 years from the
date of registration in respect of motor vehicles operated with Battery/
Compressed Natural Gas/Solar Energy. However, instances have come
to the notice of this office that at the time of registration, some of the
Licensing Officers are insisting upon payment of balance of life tax
due after the expiry of exempted 5 years period at the rate of 4% of the
cost of vehicle. The subject matter has been examined in detail. In
pursuance of the said Government Orders, all Licensing Officers are
2118 Circulars & Memos under APMV Taxation Act

requested not to insist upon balance tax to be paid after the expiry of
5 years of exemption granted at the time of registration of new vehicle.
The Licensing Officer shall make tax exemption endorsement in the
Registration Certificate clearly indicating the period of validity of tax
exemption i.e. from the date of the registration to the date of expiry of
(5) years. Liability of tax after 5 years shall be recorded in the “B”
Register in clear terms so that necessary information can be furnished
to the enforcement staff about tax liability after the expiry of (5) years
of tax exemption.
E-RICKSHAW & E-CART AND LEVY OF LIFE TAX FOR
AUTO RICKSHAW (4 in all), LGV’s (up to 3000
Kgs)

[Circular Memo No. 322/R/2015 dt. 19-06-2018]

Sub: Transport Department – Taxes on Motor Vehicles –
Amendment to A.P. Motor Vehicles Taxation Act, 1963 –
Ordinance published - Introduction of new categories of
E-rickshaw & E-cart and Levy of Life Tax for Auto
Rickshaws (4 in all), LGV’s (up to 3000 Kgs) – Tax and fee
structure –Instructions—reg.
Ref: 1. G.S.R.709(E) of MoRTH, GOI dated: 08-10-2014.

2. G.S.R.27(E) of MoRTH, GOI dated: 13-01-2015.

3. S.O.2812(E) of MoRTH, GOI dated: 30-08-2016.

4. G.S.R. 1183(E) of MoRH, GOI dated: 29-12-2016

related to Fees increased by GOI under rule 32 & 81 of
CMV.

5. G.O.Ms. No. 16 of TR. R&B (Tr-I) Department dated:

18-04-2015 related to Collection of Service Charges.

6. A.P. Ordinance No. 3 of 2018 published in the A.P.

Gazette dated: 08-06-2018.

Attention of all the Deputy Transport Commissioners is invited

to the subject cited and informed that the Ministry of Road Transport
and Highways, GOI have issued certain notifications vide references
 Circulars & Memos under APMV Taxation Act 2119

1st to 3rd from time to time, with regard to introduction of new

categories of vehicles i.e., E-rickshaws and E-carts and guidelines for
issue of Driving Licence, collection of Registration fee, Issue of Fitness
Certificate procedure etc with respect to e-rickshaw and e-cart in detail.

After detailed study a proposal has been sent to the

Government for fixation of taxes to these new category of vehicles by
way of introduction of a new schedule i.e., ‘The Eighth Schedule’ to
the A.P.M.V. Taxation Act, 1963 and the said proposal was approved
by the Government and an Ordinance was issued vide reference 6th
cited.

It is also informed that these two new categories of vehicles

i.e., E-rickshaw and E-carts are being updated in the masters and
necessary software modification is also done and the details of taxes,
fees and service charges to be collected for various transactions are
mentioned in the table given below:

Sl. Nature of Fee for Service Fee Service Relevant

No Transaction E- Ric- Charge for Charge Notifi-
kshaw for E-cart for cation/
(In Rs.) E-rick- (In E-cart rule
shaw Rs.) (In Rs.)
(In Rs.) /rule

1 Grant or Renewal 1000 100 1000 100 CMV

of Trade Certificate Rules 3,
in respect of each 4(1)
class of vehicle
2 Duplicate Trade 500 - 500 - CMV
Certificate Rule
38(1)
3 Appeal under 1000 - 1000 - CMV
rule 46(1) with Rule 35,
regard togrant 44 & 46
/renewal/
suspension
/cancellation
2120 Circulars & Memos under APMV Taxation Act

Sl. Nature of Fee for Service Fee Service Relevant

No Transaction E- ric- Charge for Charge Notifi-
kshaw for E-cart for cation/
(In Rs.) E-rick- (In E-cart rule
shaw Rs.) (In Rs.)
(In Rs.) /rule
4. Temporary 500 100 150 100 APMV
Registration Rule 89
5. Issue or renewal 300 150 300 300 G.S.R.27(E)
of certificate of dt 13.01.2015
registration and
assignment of
new registration
mark
6. Issue of duplicate 150 150 150 300 CMV
certificate of Rule
registration 53(2)
Half of
the fee
menti-
oned
against
Sl. No. 5
7 Transfer of 150 150 150 300 CMV
Ownership Rule
55(2)
Half of
the fee
mentio-
ned
against
Sl. No. 5
Note: In
case of
delay in
submiss-
ion of
NOC an
additio-
nal fee of
Rs. 500/-
for delay
 Circulars & Memos under APMV Taxation Act 2121

Sl. Nature of Fee for Service Fee Service Relevant

No Transaction E- ric- Charge for Charge Notifi-
kshaw for E-cart for cation/
(In Rs.) E-rick- (In E-cart rule
shaw Rs.) (In Rs.)
(In Rs.) /rule
of each
month or
part
thereof
shall be
levied.
8 Change of address 150 150 150 300 CMV
Rule
59 Half of
the fee
mentio-
ned
against
Sl. No.5
Note: In
case of
delay in
submis-
sion of
NOC for
change of
address
an
additio-
nal fee of
Rs. 500/-
for delay
of each
month or
part
thereof
shall be
levied.
9 Endorsing Hire 1500 150 1500 300 CMV
purchase/lease/ Rule 60
hypothecation
agreement
2122 Circulars & Memos under APMV Taxation Act

Sl. Nature of Fee for Service Fee Service Relevant

No Transaction E- ric- Charge for Charge Notifi-
kshaw for E-cart for cation/
(In Rs.) E-rick- (In E-cart rule
shaw Rs.) (In Rs.)
(In Rs.) /rule
10 Hypothecation/ - 150 - 300 CMV
lease/agreement Rule
termination 61(1)
11 Issue of Fresh RC - 150 - 300 CMV
Rule
61(2)
12 Conducting test a.Manual: - a.Manual: - CMV
of a vehicle for 400 400 Rule 62
grant or renewal b. Auto b. Auto (2)
of certificate of matedd: matedd:
fitness 600 600
13 Grant or renewal 200 60 200 120 Note:
of certificate of Additi-
fitness for motor onal fee
vehicle of Rs.50/-
for each
day of
delay
after
expiry of
certificate
of fitness
shall be
levied.
14 Any application 200 - 200 - CMV
not covered under Rule
64(p)
entries at Serial
No. 1 to 13
15 Duration of F.C a. For - - a. For - CMV
period new new Rule 62 a
vehicles vehicles & b(a)
2 yearsb. 2 years
For old b. For
vehicles old
3 years vehicles
3 years
 Circulars & Memos under APMV Taxation Act 2123

The tax rates to be levied in respect of E-Rickshaws, E-Carts,

Auto Rickshaws (4 in all) and LGV’s (up to 3000 Kgs in laden weight)
shall be followed as per the rates specified in Ordinance No. 3 of 2018
dated: 08.06.2018 under the headings Eighth and Ninth Schedules,
which are tabulated below:

“THE EIGHTH SCHEDULE”

(See Sixth Proviso to sub-section (2) of Section 3)

Sl. No Class of Vehicle Rate of Tax (in rupees)

1 2 3

1. At the time of registration of

(a) E-Rickshaw Rs. 1000/-
(b) E-Cart Rs. 2000-

2. If the vehicle is already

registered in any State
and itsage from the month
ofregistration is:
(a) Less than 5 Years
(i) E-Rickshaw Rs. 1000/-
(ii)E-Cart Rs. 2000/-
(b) More than 5 Years
(i) E-Rickshaw Rs. 900/-
(ii)E-Cart Rs. 1800/-

Note: The life tax shall be collected at the time of Registration

for these vehicles for the period of use after five years.

A new schedule Ninth schedule is incorporated in APMVT Act

in respect of life tax to be collected from Auto-rickshaws (4-seaters)
and LGVs upto 3000 kgs. The details of new schedule are given below.
2124 Circulars & Memos under APMV Taxation Act

“THE NINTH SCHEDULE”

(see Seventh Proviso to sub-section (2) of Section 3)

Sl. Period Auto Goods vehicles

No Rickshaws up to3000 kgs
carryingup to in laden
four persons weight
in all

1 2 3 4
1. At the time of 2.0% of the 7.0% of the
registration of new cost of the cost of
vehicle vehicle the vehicle
2. If the vehicle
is already registered
in any state andits
age from the month
of registration is:
1. Less than 3 years 1.5% of the 6.5% of
cost of the of the cost
Vehicle of theVehicle
2. More than 3 years 1.4% of the 5.0% of the
and less than 6 years cost of the cost of the
vehicle vehicle
3. More than 6 years 1.3% of the 4.0% of the
and less than 9 years cost of the cost of the
vehicle vehicle
4. More than 9 years 1.0% of the 1.0% of the
cost of the cost of the
vehicle vehicle

Note: In respect of old in-use vehicles covered in this Schedule

belonging to the State of Andhra Pradesh, the lump-sum/life time tax
shall be paid within six months of the issue of the amendment. Until
then, the existing quarterly tax shall continue to be paid.
 Circulars & Memos under APMV Taxation Act 2125

Therefore, all the Registering Authorities in the State are hereby

instructed that the taxes have to be collected in respect of above
categories with effect from 08.06.2018 i.e., from the date of publication
of the official Gazette, necessary software changes will be made in 3
tier/online software. In respect of vehicles registered (temporary/
permanent) on or after 08-06-2018, difference of Tax has to be collected
immediately and necessary provision will be provided in the 3 tier/
online software.

COLLECTION OF MOTOR CABS TAX - INSTRUCTIONS

TC’s Cir. Memo No. 10/3375/R2/2005, dt. 01-06-2005
It has come to notice that there are variations in collection of
M.V. Tax in respect of particular class of vehicle i.e. Maxi Cab.

Therefore all the concerned officers of the Department are

requested to keep in view the following rates of taxes for particular
class of vehicles.

(1) The rate of Rs. 200/- per seat per quarter is applicable to
(7) seater (3) wheeled contract carriages and not 4 wheeler.

(2) The vehicle permitted to carry (7) persons in all covered

by All India Tourist Permits, the rate of tax is Rs. 621/- as
notified in G.O.Ms. No. 214 dt. 27-11-2002. Since this is
highest rate, this rate is applicable to (7) seater Maxi Cabs
which are not covered by All India Permits also.

RENT A MOTOR VEHICLE SCHEME 1997

Circular Memo No. 164/R/2017 dt. 22-02-2017

The attention of all the Deputy Transport Commissioners and

Regional Transport Officers in the State is drawn to the reference
cited in which guidelines for implementation of Rent a Motor Cycle
Scheme 1997 was issued.
1. The Life Time Tax for Motor Cycle registered as Motor
Cycle Cab under the Rent a Motor Cycle Scheme 1997 shall be
2126 Circulars & Memos under APMV Taxation Act

collected under the Third Schedule of the Andhra Pradesh Motor

Vehicles Taxation Act 1963 i.e. @ 9% of the cost of the vehicle for first
and subsequent vehicles also. The Seventh Schedules of the A.P. Motor
Vehicles Taxation Act, 1963 is not applicable to these vehicles as it is
applicable for Non-Transport Vehicles only owned by Companies/
Institutions and second or more personalised vehicles. Since the Motor
Cycles under the Scheme are registered under Transport Category
as Motor Cycle Cab, Life Time Tax shall be collected under the Third
Schedule of the A.P. Motor Vehicle Taxation Act, 1963 only.

It is further clarified that consequent to revision of fee by the

Government of India, the fee for a Motor Cycle for Fitness Certificate
Test is Rs. 200/- (Manual) and the fee for grant of Fitness Certificate is
Rs. 200/- totalling to Rs. 400/-. An additional Service Charge of Rs.
100/- is leviable. Late Fee of Rs. 50/- for each day of delay after expiry
of Fitness Certificate shall also be levied in case of renewal.

APPLICATION FOR TAX EXEMPTION - GUIDELINES FOR

SUBMISSION OF REPORT
Cir.Memo No. 12/5868/R2/2005 dt. 17-06-2005
Government have granted tax exemption to 61 motor vehicles
in 32 cases. It is the experience of the Department that applicants at
times fail to furnish full information resulting inavoidable
correspondence. Field Officers also find it difficult to file comprehensive
report in the absence of complete information. In view of this, it is
decided to obtain a comprehensive report from the field officers within
the ambit of the guidelines provided in the G.O. cited to enable the
department to report to the Government for tax exemption.

MOTOR VEHICLE TAX EXEMPTION

FORMAT

1. Name of the Organisation :

2. Address :
 Circulars & Memos under APMV Taxation Act 2127

3. Registration Number : (an attested copy to be

enclosed)

4. Particulars of all vehicles owned

by the Organisation :

Sl. Vehicle Category of Whether Tax Purpose for

No. Registration Vehicle has been paid which the
Number vehicle is used

5. Details of the Vehicles for which exemption is required.**

Sl. Vehicle Category of Whether Tax Purpose for

No. Registration Vehicle which the
Number vehicle is used/
will be used

6. Details of Tax exemptions granted earlier (copies of G.Os.

to be furnished)

Sl. Vehicle Category of G.O. in which Purpose for

No. Registration Vehicle exemption which the
Number granted exemption
granted

7. Declared objectives of the Organization

8. Activities being carried out

2128 Circulars & Memos under APMV Taxation Act

*9. Whether vehicle is owned by :

United Nations and its subsidiary organizations, Colombo

Plan Authorities, ICRISAT or Foreign Embassies &
Consulates.

Whether Vehicles other than motor cars owned by

philanthropic institutions are engaged in pursuance of the
schemes of public relief, educational and welfare activities.
Whether the organisation is financially sound to pay the
tax applicable.

10. Source of Income (copies of Income returns for the past

three consecutive years to be enclosed).

11. Loss of Tax Revenue per annum, if Tax exemption granted.

Name and signature of the Applicant

ACTION WITH RESPECT TO VEHICLES NOT COVERED

BY TAX
TC’s Memo No. 16369, dt. 07-01-2006

It is noticed that no proper action is being taken in various offices

with respect to vehicles not covered by quarterly tax except taking
them into “Non-payment List”. This is resulting in not achieving the
targets set under the Head “Quarterly Tax”. Therefore the following
instructions are issued for strict compliance:

1. Immediately after the 1st month of a quarter Show Cause

Notices to all the owners who have not paid quarterly tax
should be sent with respect to all “chides covered under
quarter Tax.

2. Action subsequent to the service of Show Cause Notice

like issuing demand notice and invoking the provisions of
Land Revenue Recovery Act, if the tax is not paid as per
the demand notice shall be taken without any delay.

3. Every member of the executive staff should be allotted

certain number of vehicles and asked to submit verification
 Circulars & Memos under APMV Taxation Act 2129

reports as to why tax in respect of the vehicles so allotted

was not paid.

4. After the allocation of the vehicles to the Motor Vehicles

Inspector/Assistant Motor Vehicles Inspector, they should
be asked to plan their enforcement work in such way that
verification with respect to more number of vehicles
from the non-payment list to is completed in lesser possible
time.

5. Cases shall be booked whenever vehicles not covered by

tax are found plying.

6. Every Motor Vehicles Inspector/Assistant Motor Vehicles

Inspector shall be asked to submit weekly reports on the
action taken with respect to the non-payment vehicles
allotted to him. The work turned out by the Motor Vehicles
Inspector/Assistant Motor Vehicles Inspector in this regard
should be reviewed by the Joint Transport Commissioner/
Deputy Transport Commissioner/Regional Transport
Officer concerned every week.

7. Enforcement should be geared up in such a way that the

percentage of vehicles not covered by quarterly tax is
brought down markedly.

8. Priority for verification should be given for vehicles in

respect of which large amount of tax is payable.

9. Action should be taken with respect to every vehicle which

is in the non-payment list.

LEVY OF GREEN TAX ALSO TO THE MOTOR VEHICLES

PASSING THROUGH THE STATE OF A.P.

TC’s Cir. Memo. No. 8/6149/R2/2006, dated 19-02-2007

The Section 3-B of A.P. Motor Vehicle Taxation Act applies not
only to the motor vehicles registered in the State of Andhra Pradesh
but also to the Motor Vehicles passing through the State of A.P.
2130 Circulars & Memos under APMV Taxation Act

Hence, the Secretaries of all the RTA’s are requested to levy and
collect “Green Tax” on all categories of vehicles as per the G.O.Ms. No.
238, dt. 23-01-2006.

ONLINE TAX PAYMENT BY AUTOMOBILE DEALERS

INSTRUCTIONS
TCs Cir. Memo No. 3059/IT/2009, dt. 30-05-2009
The attention of all the Registering Authorities in the State is
invited to the subject cited. With a view to provide citizen friendly
services and in keeping with the available technology, the Transport
Department is constantly upgrading its services. The thrust of the
department is on providing user friendly online services that enable
access to services of the transport department through payment by
credit card or net-banking facilities. These services are in addition to
the services already made available through e-Seva centers and the
transport department offices.

The Online life tax payment system for dealers is one such major
initiative that will provide the customer a refreshing experience wherein
the customer can now look forward to completing the transaction at
the dealer premises itself. The earlier practice of paying the life tax
through the e-Seva Portal is now changed to transactions being done
directly on the A.P. Transport Department Portal. The existing practice
of multiple entries at the dealer, e-Seva and the RTO office hitherto is
simplified by making available the A.P. Transport Portal to the Dealer.
Entries made by the dealer will be accessible at the e-Seva or the
Transport department offices. In line with the Department resolve to
offer citizen friendly services, the customer will now be able to get all
the documents such as Form 20, 21, 22, TR registration certificate,
Life Tax Certificate provided by the A.P. Transport portal in addition
to the Form 22, invoice, insurance and hypothecation documents
which will be provided by the dealer. Thus the customer will be spared
from being fleeced by unscrupulous elements and have the experience
of a hassle free registration process. The highlights of the online tax
payment system for dealers are given as under.

1. One Time Entry of Data : The basic data relating to the

vehicle, owner insurance and hypothecation will be done
 Circulars & Memos under APMV Taxation Act 2131

by the dealer on the A.P. Transport Portal at

htt:#www.transport.telangana.gov. in. The data so entered
will be accessible at the e-Seva and RTO offices as and
when required based on the transaction number. Since
the data of the vehicle is entered by the dealer, there would
no need to enter any data at RTO offices. Once data entered
cannot be modified or changed, no data transfer is
permissible.

2. Statutory functions with the Department : The Transport

Department would carry out all statutory functions such
as the verification of address particulars, assess if it’s a second
vehicle or a company vehicle, and collect differential life
tax wherever required depending on the case. The MVI
will conduct the inspection of vehicles and take impressions
of the chassis number and check the engine number,
chassis number and verify alterations are made.

3. Changes in TR Number Generation : Under the new

system, the A.P. Transport Server will generate the TR
number common for a district on payment of life tax TR
numbers will be generated only on payment of life tax,
thereby dispensing the practice of assigning block of
number to dealers. All un-assigned block numbers shall
stand cancelled w.e.f. from 08-06-2009.

4. Payment of Life Tax and Quarterly Tax Centralized :

Henceforth all payments of life tax for non-transport
vehicles and first quarter tax for transport vehicles, shall
be made online either by the dealer or the customer or at
the e-Seva centers by logging into www.aptransport.org,
e-Seva shall transfer all amounts collected to the JTC office,
Hyderabad, who shall remit the amounts to the
Government Treasury after due reconciliation. Only the
differential tax if any shall be collected by the RTO/Unit
Offices and remitted under the existing system.

5. Dealers Mandated to make Tax Payment online :

Henceforth all dealers are mandated to pay life Tax (non-
Transport Vehicle) or the first quarter tax (transport
2132 Circulars & Memos under APMV Taxation Act

vehicles) online at http:#www.aptransport.org. All dealers

shall first apply for a user-id and password and then log
into the website to make transactions. The existing link
with e-seva shall no longer be available w.e.f. 08-06-2009.
All RTO’s are requested to ensure that all dealers use the
on line lift tax system.

6. Flexible Payment Cart System : The dealers have been

provided a flexible pay cart system, in which a dealer can
keep ready the data of the vehicle for payment of life tax.
Changes of the data entered can be done. Payment options
include credit card, net-banking, e-Seva Counters or even
RTO offices. Currently the banks through which payments
can be made are the ones available with e-Seva Nationalised
banks will soon be added to make the portal fully
functional. The dealer can pay on behalf of the customer
or the customer has the option to pay at e-Seva and RTO
offices.

7. Posting and Updation of data : All online payment vehicle

data will be updated on the local servers in which the
vehicle is to be registered the next business day as is the
practice now.

8. Full Fledged MIS Reports : All DTC’s and RTO’s in-charge

of districts will be provided with MIS reports to cross
check transactions through MIS report generated in real-
time.

9. Hassle Free Registration Experience for the customer :

Upon paying the life tax the customer will be provided a
covering letter, Form 20 (in duplicate if covered by
hypothecation) Form 21 duly signed by the dealer, tax
receipt and the Temporary Registration Certificate. In
addition, the dealer shall provide the insurance documents
and Form 22 as given by the manufacturer. All that the
customer will have to do is bring all the above documents
along with the original proof of address and PAN CARD
(in case of LMV) to complete the process of registration
and pay the relevant fees to the department the addition
 Circulars & Memos under APMV Taxation Act 2133

to differential life tax based on the number of vehicles

registered in his name.
The on line tax system shall be mandatory for all the dealers
w.e.f. 08-06-2009. No VAT is payable on life tax or fees paid to the
transport department. The service is being provided free of cost
through the A.P. Transport Portal. Stern action must be taken on
dealers who are charging additional amounts in the name of
registration.
The existing e-Seva system will be discontinued
w.e.f. 07-06-2009. Kindly inform all dealers in your jurisdiction and
ensure that they transact life tax payment only through
www.aptransport.org. The detailed on line procedure in enclosed for
ready reference.

REGISTRATION OF CONSTRUCTION EQUIPMENT

VEHICLES
TC’s Circular No. Memo. 3943/E1/2010, dt. 17-05-2010.
The Government vide Ordinance No. 2 of 2010, dt. 2nd February,
2010, have made Amendments to the A.P. Motor Vehicles Taxation
Act 1963 and issued Ordinance No. 2 of 2010, dated 2nd February
2010. In the Fourth Schedule, the Construction Equipment Vehicles
have also been covered under the Life Time Tax. Subsequently, the
Ordinance No. 5 of 2010, dt. 20th April 2010, has been issued in place
of Ordinance No. 2 of 2010. Consequently, several clarifications have
been sought from this office regarding the definition and coverage of
the various categories of Construction Equipment Vehicles and their
tax liability. Hence, the following instructions are issued for information
and compliance.
Under Section 41(4) of the Motor Vehicles Act, 1988, the Central
Government have issued a Notification in S.O. 1248(E), dt. 05-11-2004
specifying the various types of Transport and Non-Transport Vehicles.
In the said Notification at Sl. No. (xiv), the Construction Equipment
Vehicles as defined in Rule 2(ca) is categorised as a Non-Transport
Vehicle.
Under Central Motor Vehicles Rules, 1989, a ‘Construction
Equipment Vehicle’ means rubber tyred, (including pneumatic tyred),
2134 Circulars & Memos under APMV Taxation Act

rubber padded or steel drum wheel mounted, self-propelled and

includes :
(1) Excavator
(2) Loader
(3) Backhoe
(4) Compactor roller (Road Roller)
(5) Dumper
(6) Motor Grader
(7) Mobile Crane
(8) Dozer
(9) Fork Lift truck
(10) Self loading mobile concrete mixer.
Or any other Construction Equipment Vehicle or combination
thereof designed for off-highway operations in mining, industrial
undertaking, irrigation and general construction but modified and
manufactured with ‘on or off’ or ‘on and off’ highway capabilities.
Explanation : A Construction Equipment Vehicle shall be a non-
transport vehicle the driving on the road of which is incidental to the
main off-highway function and for a short duration at a speed not
exceeding 50 kms per hour, but such vehicle does not include other
purely off highway construction equipment vehicle designed and
adopted for use in any enclosed premises, factory or mine other than
road network, not equipped to travel on public roads on their own
power.
Under clarification (e) of the Notification issued is S.O. 1248 (E)
dated 05-11-2004, it is clarified that the use of public roads by
Construction Equipment Vehicle is incidental to the main off road
function. However when the public road is being used regularly for
carrying on commercial activities, then Construction equipment
vehicles such as dumpers (tippers) and excavator being used for such
activities, shall be deemed as Transport Vehicles.
Keeping in view the above definition and clarifications, the
 Circulars & Memos under APMV Taxation Act 2135

following further instructions are issued.

1. All vehicles covered under the Construction Equipment
category are to be registered as Non-Transport Vehicles and life time
tax need to be collected from them based on the age of the vehicle.
2. It is notice that there are two types of Concrete Mixture
carrying vehicles. They are :
(a) Self loading Mobile Concrete Mixer : A vehicle which
itself loads all the materials required for preparing concrete
such as water, sand, Metal and Cement and makes concrete
mixture and moves. It maximum speed with load is about
10 to 20 kmph (as recommended by the manufacturer)
and its maximum area of operation will be confined to the
work spot only. They are generally shifted to the work spot
on a goods trailer. This type of self loading mobile concrete
mixer vehicle is covered in the definition of a Construction
Equipment Vehicle and therefore comes under the
category of non transport vehicle. Hence these vehicles are
liable to pay life tax.
(b) Readymade Concrete Mixer Transit Vehicles : Which
carries ready-made concrete mixture/material from the
plant and goes to the place wherever there is requirement.
It is not a self loading one. The vehicle is equipped with a
revolving drum to carry ready-made concrete mixture with
water so that the concrete does not solidify. The vehicle is
merely transporting readymade concrete (goods) from one
point to another point. Hence it is a goods carriage and
hence it should be treated as transport vehicle. Hence, it is
liable for quarterly tax based on GVW. It should be treated
as a transport vehicle. Hence, it is liable for quarterly tax
based on GVW.
3. It is noticed that there are two types of Concrete Pump.
They are :
(a) Concrete Pump : A concrete pump is a machine which is
used for uplifting/pumping concrete at a construction site
with the help of a pump/compressor. It is found that a
pump is mounted on a platform with one axle on two tyres.
With the help of a goods vehicle, the machine is transported
2136 Circulars & Memos under APMV Taxation Act

from any site to a construction site. As per the definition, it

is not covered under the classification of a motor vehicle as
it is not self-propelled. Hence, it is not covered under the
construction equipment category and therefore not liable
for life time tax. However, under the Notification S.O. 1248
(E), dt. 05-11-2004, it is covered under the classification of
a Non-Transport Vehicle (Sl. No. (vii) i.e., a vehicle or trailer
fitted with equipments like Rig. generator, compressor.
Hence, it is liable for registration as a Non-Transport vehicle
and quarterly tax is collectable on ULW basis.

(b) Truck Mounted Concrete Pump : This vehicle is covered

under the category of a construction Equipment Vehicle
and is therefore liable for payment of life time tax.
4. Trailer fitted with equipment life rig, generator,
compressor : This is a non-transport vehicle but not covered under
the definition of a construction equipment vehicle. Under the
Notification S.O. 1248 (E), dated 05-11-2004, it is covered under the
classification of a Non Transport Vehicle (Sl. No. (vii) i.e., a Vehicle or
trailer fitted with equipments like Rig, generator, compressor. Hence,
it is liable for registration as a Non-Transport vehicle and quarterly tax
is collectable on ULW basis.

5. Pavers : Pavers that are tyre mounted or rubber padded

are covered under the definition of a Construction Equipment Vehicle
and as such liable for payment of life time tax.
6. Any chain mounted vehicle (crawler) like an excavator,
dozer, etc. are not covered under the definition of a motor vehicle and
hence need not be registered.
7. A dumper is defined as a vehicle which is used in mining
and other off highway operation and by definition is a Construction
Equipment Vehicle and as such liable for payment of life time tax.
However, a dumper when used on Highway (is called as Tipper) for
transporting material is covered under the transport category and is
liable for quarterly tax based on GVW as per clarification (e) of
notification issued in S.O. 1248 (E), dt. 05-11-2004.

8. Procedure to be adopted for registration of vehicles

imported : For registration of imported vehicle, customs clearance
 Circulars & Memos under APMV Taxation Act 2137

certificate and approval of Government of India are required.

Application for registration has to be made in the prescribed Form
(Form 20). If the vehicle is a new model and not registered in other
country it has to be referred to testing agency as per the provisions of
CMV Rules. (CMVR 126, 126-A and 126-B).

IMPLEMENTATION OF NEW NATIONAL PERMIT AND

COMPOSITE FEE SYSTEM

TC’s Circular Memo No. 1364/12/2009 dt. 17-05-2010

The Ministry of Road Transport & Highways, Government of
India finalised new National Permit system with respect to goods
carriages with a view to provide a frame work for uninterrupted
movement of goods vehicles across the Country.
The Transport Development Council (TDC) in its meeting held
on 16-04-2010 endorsed the proposal. In accordance with the decisions
taken in the above meeting of the Transport Development Council
necessary amendments in the Central Motor Vehicles Rules, 1989 had
already been made and notified vide GSR 386(E), dated : 07-05-2010
(copy available on Ministry website). The amended Rules provide for
levy of Rs. 1000/- towards home State authorisation fee and Rs. 15000/
- towards consolidated fee per annum per vehicle, authorizing the
national permit holder to operate throughout the Country, Formula
for distribution of the consolidated fee among the States/UTs and
consequential changes in the relevant forms namely Form 23-A, 46
and 47. The Ministry has also completed the process of opening of a
National Permit Account in the State Bank of India with the approval
of the Comptroller General of Accounts (CGA) to facilitate collection
of such consolidated fee and subsequent distribution thereof.

In this connection, the Governments of States/UTs should issue

necessary notifications under the Motor Vehicles Taxation Acts
concerned exempting the permit holders of other State goods vehicles
covered by national permits and authorised to ply in their respective
States/UTs from the payment of the composite tax in view of the
payment of the consolidated composite fee of Rs. 15000/- to ply the
vehicle throughout the Nation under the new system of National
Permit.
2138 Circulars & Memos under APMV Taxation Act

Government of Andhra Pradesh has already been addressed in

this regard :
In this connection all the National Permit issuing authorities shall
note that the existing permits and authorizations which are valid will
continue to be in the force till they expire. However, no new National
Permits shall be issued under the old procedure. If the old permits are
surrendered by the permit holders, new National Permits shall be
issued in the new system.
As per the instructions of Government of India the new National
Permit System came into force w.e.f. 08-05-2010. In order to implement
the new National Permit System, the National Permit issuing authorities
for goods vehicles shall have to follow the procedure detailed below :
(1) The permit issuing authority shall verify the application
for national permit and other relevant documents needed
for grant of National Permit such as age of the vehicle,
valid fitness and insurance, payment of tax, penalty,
Compounding fee due to the Home State, etc.
(2) The permit issuing authority shall collect an amount of Rs.
1000/- in the form of Demand Draft drawn in favour of
the Secretary, RTA concerned as authorisation fee after
satisfying itself that the application is in order and the
vehicle is eligible to be covered by National Permit. Then
the applicant should be advised to pay consolidated fee of
Rs. 15000/- in the designated branch of the SBI. The list of
the branches of SBI which are authorised to accept the
consolidated fee of Rs. 15000/- is enclosed herewith.
(3) An amount of Rs 15000/- towards consolidated fee shall
be deposited by cash or Demand Draft drawn on State
Bank of India (payable at the location where consolidated
fee is deposited) through prescribed challan in the
designated branch of the State Bank of India. A format of
the challan is enclosed. The list of the State Bank Branches
which have been authorised to collect such consolidated
fee is enclosed herewith.
(4) The branch of the State Bank of India concerned shall
submit a scroll of collection of consolidated fee to the
corresponding JTC/DTC/RTO on day-to-day basis. The JTC/
 Circulars & Memos under APMV Taxation Act 2139

DTC/RTO in turn shall check the genuineness of payment

of consolidated fee of Rs. 15000/- and may consider grant/
renewal of national permit.

(5) (a) Application for the issue of authorisation shall be

made in Form 46 as amended vide the reference first
cited.
(b) The authorisation for national permit shall be issued
duly filling the columns concerned in Form 23-A as
amended in the reference first cited, in case the
Registration Certificate is in smart card form.
(c) Authorisation shall be issued in Form 47 as amended
through the reference first cited in case the
Registration Certificate is not a smart card form
(d) In the permit and authorization, it has to be
mentioned that the vehicle is authorized to ply
throughout India except on prohibited routes/
roads.
(6) Proper records of grant/renewal of national permit (Vehicle-
wise), shall be maintained by the national permit issuing authorities.
A statement shall be sent to the office of the Transport Commissioner
every week (Calendar week) to be received on Monday of the next
week or the next working day if the Monday is holiday. If required
month-wise reports shall also be sent on or before 2nd of the next
month. The proforma in which the details of the permits/authorization
issued/renewed is to be sent, is enclosed herewith.

(7) On receipt of the particulars of the consolidated fee

collected in the entire State, the details concerned would be sent to
the Ministry of Road Transport & Highways, Government of India on
weekly basis so as to enable the Ministry to ensure cross checking
with SBI relating to payment of consolidated fee and subsequent
devolution of funds accordingly.

(8) Once the necessary software is developed in consultation

with NIC for the purpose of issuance of national permit and instructions
to that effect are issued, the information relating to the national permit
issued during the interim period shall be uploaded in that format.
2140 Circulars & Memos under APMV Taxation Act

(9) It is to be noted that the permits/authorisation issued

earlier to the introduction of the new National Permit system would
continue to be in force till they expire. Additions/deletions may be
allowed as in the past with respect to the old authorizations till they
expire. When the old authorisation expire, new authorisation under
the new system shall be issued. When the permit is an old one and
the authorisation is a new one the conditions of the permit shall be
so varied permitting the vehicles to be operated throughout India
duly collecting variation fee.

(10) If a permit holder surrenders the old authorisation

voluntarily and asks for new authorisation duly paying consolidated
fee of Rs. 15000/- and authorization fee of Rs. 1000/- new authorisation
can be given.

These instructions will come into force with effect from

18-05-2010 and should be followed scrupulously.

Registration of vehicles owned by physically challenged person

tax exemption - Further instructions - regarding.

TCS CIR. MEMO No. 14/4928/S/2012, Dt. 18-10-2012

Sub : Motor Vehicles - Registrton of Vehicles owned by physically
challenged Persons tax exemption - Further instructions -
Regarding
1) This office proceedings R.No. 4/1668/S/2009, dated 29-01-
2011.
2) This office proceedings R.No. 5/6050/S/2011, dated 10-11-
2011.
Attention is invited to the references cited above. In the reference
2nd cited it was instructed that life tax has to be paid at dealer point
whenever physically challenged individuals purchases two wheeler in
the open market. This procedure is being implemented in the districts
in respect of all vehicles, other than Transport vehicles. Several
representation have been received from physically challenged persons,
stating that after payment of Life Tax at dealer point, the licensing
authorities are not refunding tax on time.
It is observed that G.O.Ms. No. 351 Tr R&B (Tr.I) Department,
 Circulars & Memos under APMV Taxation Act 2141

dated 29-08-1978 is a facility given to physically challenged persons to

encourage them, which is negated by the fact that first they have to
pay Life Tax and later apply for refund and pursue. In order to reduce
the hardship to physically challenged persons, it has been decided to
allow exemption of payment of life tax at the temporary registration
stage itself. Later when the applicant comes for registration, the
verification with reference to fitment of Gadgets/contrivances can be
made. If fitments are not made prescribed Life Tax can be collected
and only their vehicles registered.
Hence all the Registering Authorities are requested to register
the vehicles of physically challenged persons, as per the procedure
prescribed above. Necessary software modification at Temporary
Registration stage is being done by this office.
The receipt of the circular may please be acknowledged.

Entry Tax Clearance Certificate of GST

Memo No. 721797/R/2010, dt. 28-08-2017
The attention of all the DTCs and other Registering Authorities
of Andhra Pradesh is invited to the reference cited, wherein the Chief
Commissioner of State Tax, A.P., Eedupugallu, Vijayawada has
informed that a single Goods and Services Tax is introduced with effect
from 01-07-2017 and simultaneously, the VAT and Entry Tax are
abolished and subsumed in GST. Under the A.P. Goods and Services
Tax Act, 2017 there is no provision for obtaining clearance from State
Tax authorities at the time of registration of motor vehicles. Hence,
there is no need to obtain any clearance certificate from Commercial
Tax authorities for payment of any tax by the lorry body builders or
owners or the Entry Tax by the vehicles purchased from outside the
State. Copy of the reference is enclosed.

LIST OF BRANCHES OF SBIS AUTHORISED

TO COLLECT

CONSOLIDATED FEE ON NATIONAL PERMIT

Local branch for collection of Consolidated Fee on National

Permit shall be the State Bank of India, New Delhi Main Branch,
Parliament Street, New Delhi.
2142 Circulars & Memos under APMV Taxation Act

(Code BSR 0000691) the list of other branches of SBI

authorized to collect consolidated Fee on National Permit RTO-wise is
as under :

Sl. State/ Name of the Branch BSR Code of

No. UT Office Place Name SBI Branch
1. T.S. JTC, Hyderabad, RTO, Hyd 0011661
Dwarakapuri
2. T.S. RTO, Hyd (N) PBB, Gunrock 0004274
3. T.S. RTO, Hyd (E) Moosarambagh 0010328
4. T.S. RTO, Hyd (W) Tolichowki 0005095
5. T.S. RTO, Hyd (S) Chandulal 0003256
Baradari
6. T.S. DTC, Ranga Reddy Attapur 0012720
7. T.S. RTO, Uppal Nagole 0011079
8. T.S. RTO, Ibrahim- L.B.Nagar 0011984
patnam
9. T.S. RTO, Medchal Medchal 0011083
10. T.S. DTC, Medak Medak 0011985
11. T.S. RTO, Siddipet Siddipet 0004723
12. T.S. DTC, Adilabad Adilabad 0006644
13. T.S. RTO, Mancherial Mancherial 0006267
14. T.S. DTC, Karimnagar Karimnagar 0004903
15. T.S. RTO, Khammam Khammam 0005817
16. T.S. DTC, Nizamabad Nizamabad 0005324
17. T.S. RTO, Nalgonda Nalgonda 0006293
18. T.S. RTO, Mahboob- Mahaboobnagar 0003484
nagar
19. T.S. DTC, Warangal Warangal 0007952