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REVENUE ADMINISTRATION
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MOTOR VEHICLES DEPARTMENT
Motor Vehicles Act.-The Motor Vehicles department with headquarters at Bombay is concerned with the administration of the Indian Motor Vehicles Act, 1939, as amended by Act 100 of 1956 and the Bombay Motor Vehicles Rules, 1959, the Bombay Motor Vehicles Taxation Rules 1959; the Bombay Motor Vehicles (Taxation of Passengers) Act, 1959 and the rules made thereunder. The department is headed by the Commissioner of Transport, Maharashtra State. For the purposes of administration of the above Acts in the State, regional transport offices have been set up in Bombay, Poona, Thana, Nagpur and Aurangabad with sub-regional offices at Amravati, Kolhapur and Nasik. For the enforcement of Chapter IV of the Indian Motor Vehicles Act, 1939, a State Transport Authority and a Regional Transport Authority have also been constituted by Government by Notification under section 44 of the Act.
The jurisdiction of the Regional Transport Officer, Nagpur, extends over the districts of Nagpur, Bhandara, Chandrapur, Wardha, Yeotmal, Akola and Amravati besides Buldhana. However, for administrative convenience the work in Amravati, Yeotmal, Akola and Buldhana districts is controlled by the Assistant Regional Transport Officer with headquarters at Amravati.
State Transport Authority.-There is a State Transport Authority for the State. The State Transport Authority co-ordinates the activities and policies of the Regional Transport Authorities. The Regional Transport Authority controls the different categories of transport vehicles in the regions according to the policy laid down by the State Transport Authority and the State Government from time to time. It has also control over the drivers of all public service vehicles and conductors, has the power to take departmental action against those Permit holders who commit breach of any condition of permits and is competent to prescribe policy in certain important matters relating to vehicular transport in the region.
Commissioner of Transport: The Commissioner of Transport is the administrative head of the department and also ex-officio secretary and member of the State Transport Authority, Bombay, The Commissioner of Transport is also the Taxation Authority for the fleet owners (owner owning 100 or more than 100 transport vehicles) under the Bombay Motor Vehicles Tax Act, 1958, and Bombay Motor Vehicles (Taxation of Passengers) Act, 1958. He is also the Taxation Authority for motor vehicles visiting the State of Maharashtra for inter-state transport both under the Bombay Motor Vehicles Tax Act, 1958, and the Maharashtra Tax on Goods (Carried by Road) Act, 1962.
Regional Transport Authority: The Regional Authority for the Nagpur region with its headquarters at Nagpur has jurisdiction over Buldana district and also over Nagpur, Bhandara. Chandrapur, Wardha, Amravati, Akola and Yeotmal districts. The Regional Transport Authority, Nagpur, the Superintending Engineer, Roads and Buildings, Amravati, the Deputy Inspector General of Police, Nagpur Range, two officials nominated by notification by Government and the Regional Transport Officer who works as the secretary to the Regional Transport Authority.
Regional Transport Officer: The Regional Transport Officer functions as the Secretary and Executive Officer of the Authority. In his capacity as Regional Transport Officer, he is the licensing authority for licensing drivers, conductors and the registering authority for registering vehicles. He is also vested with powers of prosecuting offenders under the Motor Vehicles law. The Assistant Regional Transport Officer, Amravati, is in charge of the sub-region comprising the districts of Amravati, Akola, Yeotmal and Buldhana with its headquarters at Amravati. The Assistant Regional Transport Officer exercises the powers of the licensing authority and the taxation authority for the area of the sub-region. He is assisted by the Regional Supervisor of Motor Vehicles in taxation matters. Under Regional Transport Officers there are in all six Inspectors of Motor Vehicles and six Assistant Inspectors of Motor Vehicles.
Motor Vehicles Inspectors.--The duties of Motor Vehicles Inspectors are to inspect transport vehicles (goods vehicles, buses and cabs) and issue certificates of fitness; to inspect vehicles for registration; to carry out tests of competence of persons to drive motor vehicles; to carry out tests of persons applying for grant of conductor's licences in stage carriages; to inspect vehicles involved in accidents, whenever their services are requisitioned by the Police; to carry out tours for the purposes of enforcement of the provisions of the Motor Vehicles Act and Rules and to check and report infringements to the Regional Transport Officer for further action; to collect taxes and issue learners licences and to effect renewal of driving licences and conductors licences at tour centres. The Assistant Motor Vehicles Inspectors generally do not act independently but assist the Motor Vehicles Inspectors in the discharge of their duties.
Liaison with Police Department.-This department has liaison with the Police Department which is in general control of vehicular traffic in checking motor vehicles periodically and detecting offences under the Motor Vehicles Act. It also attends to the references from Motor Vehicles department in the matter of verification of character and antecedents of applicant for grant of authorisation to drive public service vehicles, conductors licences, contract carriage permits in respect of taxi cabs, auto-rikshaws, etc. Besides, it assists in the verification of motor vehicles which are off the road, recovery of arrears of taxes and notification of parking places and halting stations for specified types of motor vehicles. The District Magistrate also renders all possible help to this department in connection with the control of vehicular traffic by imposition of restrictions on laden weights and speed limits of motor vehicles on specified roads and bridges in the interest of public safety.
Bombay Motor Vehicles Tax Act.-Under the Bombay Motor Vehicles Tax Act, 1958, taxes are levied on all motor vehicles used or kept for use in this State except those designed and solely used for agricultural operations on farms and farm-lands. The taxes are imposed according to the type of vehicle (e.g., motor cycles and tri-cycles, goods vehicles, passenger buses, etc.) and their laden or unladen weight and seating capacity. The Act has removed all municipal and state tolls on motor vehicles. The rides made under the Act lay down that when a motor vehicle is to be registered within this State, the taxation authority, i.e., the Regional Transport Officer or the Assistant Regional Transport Officer shall verify the particulars furnished in the application for registration i.e., the make of the vehicle, its capacity, etc.. and determine the rate of tax for which the motor vehicle is liable. Every registered owner or person in possession or control of a motor vehicle who wants to use or keep it for use in this State has to pay the tax determined in accordance with the tax Act and rules thereunder. In the case of transport vehicles the limits within which the owners of a vehicle intends to use the vehicle, i.e., whether only within the limits of a particular municipality or cantonment or throughout the State have also to be declared. Similarly, the fuel used for motor vehicles has also to be specified for appropriate assessment. On payment of tax due, a token is issued by the taxation authority and this has to be attached to and carried on the vehicle at all times when the vehicle is in a public place. A fresh declaration in the prescribed form has to be made annually or every time the tax is to be paid i.e., quarterly or half yearly. The taxation authority before issuing the tax taken in respect of the payment of tax has to satisfy itself that every declaration is complete in all respects and the proper amount of tax has been paid. Every owner or person in possession or control of a motor vehicle has to give an advance intimation of his intention of keeping his vehicle in non-use during any period for which he desires to be exempted from the payment of tax and declare the place of garage while in non-use from where he is not to remove it without payment of tax due in advance or without the prior permission of the taxation authority.
Bombay Motor Vehicles (Taxation of Passengers) Act.-The
Bombay Motor Vehicles (Taxation of Passengers) Act, 1958, envisages levy and payment to the State Government of a tax on all passengers carried by stage carriages including stage carriages used as contract carriages at 20 per cent inclusive of the amount of fares payable to the operators of stage carriages. In the case of such carriages used exclusively within a municipal area or on such routes serving municipal and adjacent areas, as may be approved by the State Government, the rate of passenger tax payable is only five per cent. The onus of collection of the tax and its payment to the State Government is on the operator who has to submit prescribed returns to the taxation authority at regular intervals laid down in the rides made under the Act.
The Maharashtra Tax on Goods (Carried by Road J Act.-The
Maharashtra Tax on Goods (Carried by Road) Act, 1962, provides for levy and collection of a tax on goods carried by road in vehicles (both private and public). In the case of a public goods vehicle it is at the rate sf three per cent of the freight chraged for the carriage of goods and in the case of a private goods vehicle it is at the rate of four-tenths of a paisa per metric tonne per kilometre. The Act and Rules made thereunder also require the operators to submit periodical returns and to maintain the relevant accounts and records which are to be produced before the taxation authority whenever required. The operator, however, is permitted to make payment on lumpsum basis for which necessary permission is to be obtained at the commencement of every financial year or whenever the liability arises for the first time. The rate of lumpsum tax is based on the load capacity of a motor vehicle and the tax is payable annually or for one or more quarters. On payment of the tax due, the taxation authority issues the necessary certificate of payment which has to be carried on the motor vehicle whenever in use in a public place. Exemption from payment of the tax on the ground of non-use is admissible in the case of those who opt to pay tax on lumpsum basis and only where: (i) the non-use of the vehicle is or shall be for a continuous period of not less than three complete calendar months, and (ii) the taxation authority is satisfied that the motor vehicle has been exempted from the tax imposed under the Bombay Motor Vehicles Tax Act, 1958 on the ground of non-use for the period in question.
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