# Bihar Finance Act, 2014, Section 5: Amendment in Schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994

- Act: Bihar Finance Act, 2014 (Act 15 of 2014)
- Source URL: https://indiacode.ecourtsindia.com/bihar-finance-act-2014/section/5/

## Text

Serial no. 4 of part-C of schedule-1 of the said Act, 1994 shall be substituted by the following :- 1. Transport vehicles other than goods carriages, motor cabs and maxi cabs excluding of the driver and conductor. Annual Rate of Tax (Ordinary Bus) Annual Rate of Tax (Semi Deluxe) Annual Rate of Tax (Deluxe) Annual Rate of Tax (Volvo, Mercedes & Equivalent ) (a) Seating capacity not less than 13 persons and not more than 26 persons. Rs. 500 per seat. Rs. 625 per seat. Rs. 735 per seat. (b) Seating capacity not less than 27 persons Rs. 550 per seat. Rs. 700 per seat. Rs. 810 per seat. and not more than 32 persons (c) Seating capacity persons or more. Rs. 650 per seat. Rs. 820 per seat. Rs. 975 per seat. (d) Volvo, Mercedez and equivalent buses Rs. 1250 1. One sleeper seat in a Bus shall be calculated as 2 seats for tax. 2. (a) The Motor Vehicle Tax on all Transport Vehicles shall be calculated on the number of seats for passengers based on wheel base as indicated in colum 2, 3 & 4 in the following table :- Wheel Base Ordinary Bus Semi Deluxe Bus Deluxe Bus (b) In case of Motor Vehicles, Manufactured by company, the tax shall be calculated on the basis of approved seats by authorized agencies as per Rule-126 of Central Motor Vehicle Rules-1989.

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