The Government of Tamil Nadu on November 07, 2023, published the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 2023 to further amend the Tamil Nadu Motor Vehicles Taxation Act, 1974
The following has been amended namely: -
• In section 2 which states “Definitions”
(1)clause (1-A), shall be re-lettered as clause (1-AA), and before clause (1-AA) as so re-lettered, the following clause shall be inserted, namely: —
“(1-A) "cost of vehicle" means the total price paid at the time of purchase as ascertained from the authorized dealer or manufacturer as the case may be and in the case of a vehicle imported from outside India, it means the total price as evidenced from the bill of entry for home consumption;”
(2)for clause (5), the following clauses shall be inserted, namely: —
“(5) “Motor Vehicles Act” means the Motor Vehicles Act, 1988 (Central Act 59 of 1988)”;
• In Section 3 which states “Levy of tax” in sub-section (1) and in the proviso to sub-section (2), after the expression “or in the Ninth Schedule”, the expression “or in the Tenth Schedule” shall be inserted.
• In Section 3A which states “Levy of green tax” for the expression “motor vehicles suitable for use on road”, the expression “motor vehicles other than those operated, on battery and by liquefied petroleum gas, compressed natural gas or liquefied natural gas” shall be substituted.
[Notification No. ACT 30 of 2023]
