TOPIC 8: Taxes on motor vehicles, passengers and goods
(a) Base and prevailing rates of taxation on motor
vehicles and taxes on passengers and goods,
including entry tax, road toll etc.
Taxes on motor vehicles are collected from private vehicles using the rate
fixed from time to time in accordance with the provision of the Mizoram Motor
Vehicles (Taxation) Act, 1996. The prevailing rates are indicated below.
Table No 6.1: Rate of tax on motor vehicles
1. Public Carrier and Private Permit:
(a) HMV & MMV & LCV (Goods)
Rs. 500/- for 3 years.
(b) HMV & MMV & LCV (Buses)
Rs. 500/- for 3 years.
(c) Taxis
Rs. 300/- for 3 years.
(d) Auto Rickshaw (Passenger)
Rs. 100/- for 1 year.
(e) Auto Ricshaw (Goods)
Rs. 100/- for 1 year.
2. All Mizoram Taxi
Rs. 1000/- for 1 year.
3. All Mizoram Maxi Cab (Authorization) Rs. 4000/- for 1 year.
4. Plying Permit for Maxi Cab
Rs. 300/- for 3 years.
5. Special Road Permit:
HMV/MMV (15 days or less)
Rs. 100/-
LCV/LMV (15 days or less)
Rs. 50/-
HMV/MMV (more than15 days
but less than 30 days)
Rs.200/-
All Transport Vehicles exceeding
30 days but not exceeding 3 months
Rs. 500/1
6. PROVISIONAL PERMIT
Buses
Rs. 500/-
Maxi Cabs
Rs. 500/-
Taxi
Rs. 300/-
Auto Rickshaw
Rs. 150/-
Private Service Vehicles:(a) LMV
Rs. 50/-
(b) MMV
Rs. 50/-
(c) HMV
Rs. 50/-
7. FEES OF FORMS:
Plying permit application form
Rs. 50/-
8. Rates of Road Tax payable yearly (payable also on half yearly or
quarterly basis), Registration and Inspection fee (payable at the time of
registration of vehicle) for different types of vehicles are shown in the table
below:
Table No 6.2: Rate of road tax, etc (in Rupees)
CLASS OF VEHICLE
YRLY
HALF
QTR
2-Wheeler below 90 kgs
80
40
20
60
2-Wheeler exceeding 90 kgs
150
75
40
60
Auto Rickshaw (Passenger)
250
125
65
100
100
Auto Rickshaw (Goods)
350
175
90
100
100
LMV (P)if 14HP or less
500
250
125
200
200
LMV (P) exceeding 14HP
600
300
150
200
200
LMV (G) Load Capacity upto 0.9 MT
600
300
150
300
200
Tourist taxi to carry 5 persons
2000
1000
500
300
200
Taxi to carry 5 person (4+1)
700
350
175
300
200
LGV not to exceed 7500 kgs Unladen weight
Additional MT
840
410
300
200
Maxi Cab
2000
300
200
MGV (Goods Carrier other than LGV or HGV)
Additional MY
840
410
600
400
HGV exceeds 12000 kgs Unladen Weight
Additional MT
840
410
600
400
Bus - Seating Capacity minus 2 seats
(a) Mini Bus
(b) Medium Bus
(c) Heavy Bus
Rs.100/per seat
300
400
600
200
300
400
Night Bus (HMV) Seating capacity minus 2 seats
Rs.150/per seat
600
400
100
100
100
1000
500
REGN INSP
Tractor - Light below 2MT
Medium upto three and half MT
Heavy above three and half MT
125
250
700
65
125
350
35
65
175
150
150
150
Trailer - Light below 2MT
Medium upto three and half MT
Heavy above three and half MT
125
250
500
65
125
250
35
65
125
150
150
150
Excavator cum loader (JCB) etc
500
250
125
600
400
Recovery Van
500
250
125
600
400
30000
15000
7500
600
400
600
400
Articulated Vehicle upto 50000 kgs
Articulated Vehicle above 50000 kgs
1000 of MT
9. OTHER FEES: In addition to the above, tax is also collected on vehicles as
below:
Table No 6.3: Rate of fees on motor vehicles
Particular
Rate
1. Transfer of Ownership
Half of registration fee
2. Duplicate Registration Certificate
Half of registration fee
3. Change of residence
Rs. 20
4. Endorsement of HPA
Rs. 100
5. Cancellation of HPA
Rs. 100
6. Recording alteration in RC
Rs. 50
7. Change of Registration number
Rs. 500
8. Issue of NOC
Rs. 100
9. Issue of duplicate fitness
Rs. 20
10. Purchasing permit
Rs. 20
11. Trade Certificate:
2-Wheeler
Rs. 50/-
Invalid
Rs. 50/-
Others
Rs. 200/-
2-Wheeler
Rs 30/-
Invalid
Rs. 30/-
Others
Rs. 100/-
12. Penalty for late renewal of fitness
Rs. 10 per day
13. Penalty for late renewal of Plying permit
Rs. 10 per day
Duplicate T.C.:
9. Passenger and Goods Tax:
Rates of Passengers and Goods Tax as collected at present are shown in
the table below:
Table No 6.4: Rate of Passengers and Goods tax
Sl.
No
Class of Vehicle
Rate per year
3
HMV (Goods) above 9 Mt Payload
Rs.2900.00
HMV 8 years completed
Rs.2600.00
HMV (Goods) Above 5-9 Mt Payload
Rs.2500.00
HMV 8 years completed
Rs.2200.00
LCV (Goods) Above 1-5 Mt Payload
Rs.1300.00
8 years completed
Rs.1200.00
Bazar Bus/ Night Bus
Rs.1800.00
Town/ City Bus
Rs.1400.00
Maxi Cab (Inter State)
Rs. 900.00
Maxi Cab (All Mizoram)
Rs. 800.00
Taxi
Rs. 600.00
Auto Rickshaw
Rs. 400.00
10
Jeep/Gypsi/Pickup/207, below 1 Mt Payload Rs. 700.00
2
3
8 years completed
Rs. 500.00
Further, Entry fee @ Rs. 500 P.M per Vehicle is collected
under the
Amendment of rule (90) (b) of Mizoram Motor Vehicle Rules, 1995 from vehicles
entering Mizoram without National Permit or Tourist Permit, Road Toll is not yet
introduced in Mizoram.
(b) A note on rationalisation of motor vehicle taxes
adopted in the recent past.
Rates of Motor Vehicle Tax and Passenger Tax have been fixed in 1997 as
per the Mizoram Motor Vehicle (Taxation) Rule 1997 and there is no other
revision of Motor Vehicle Tax and Passenger Tax during 2002 - 08.
