The Government of Maharashtra on May 21, 2025, issued the amendment to notification no. MVR-0321/C.R.41/Tra-2 dated January 17, 2023, regarding “remitting the whole of the outstanding interest payable on the outstanding amount of tax levied and exempts outstanding environment tax and interest thereon, subject to condition that such remission or exemption shall be applicable to the motor vehicles in respect of which an application for scrapping has been made to a Registered Vehicle Scrapping Facility (RVSF) within three years.
The following has been substituted namely: -
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Sr. No. (1)
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Type of Vehicle
(2)
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Tax exemption limit of annual tax payable (3)
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Condition (4)
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1.
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Transport vehicle Voluntarily scrapped.
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1. Where the One Time Tax applicable for a vehicle, Fifteen per cent of the One Time Tax on the new vehicle for the year in which such vehicle is registered.
2. Where the annual tax applicable for a vehicle, Fifteen per cent of the annual tax up to 8 years from the date of registration of vehicle.
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This Exemption is applicable for the registration of new vehicle of similar category against generation of "Certificate of Deposit" of such vehicle category within three years from the date of issue of this notification.
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2.
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Non-Transport Vehicles voluntarily scrapped.
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1. Where the One Time Tax is applicable for a vehicle, Fifteen per cent of the One Time Tax on the new vehicle for the year in which such vehicle is registered.
2. Where the annual tax is applicable for a vehicle, Fifteen per cent of the annual tax up to 15 years from the date of registration of vehicle.
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Validity of the certificate of deposit shall be two years from the date of its issuance."
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[Notification No. MVR-0321/C.R.41/TRA-2]
