{"id":255379,"date":"2021-10-08T12:30:43","date_gmt":"2021-10-08T07:00:43","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=255379"},"modified":"2021-10-08T11:47:10","modified_gmt":"2021-10-08T06:17:10","slug":"states-to-provide-upto-25-road-tax-rebate-on-vehicles-bought-post-scrapping-old-ones-vide-central-motor-vehicles-twenty-fourth-amendment-rules-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/08\/states-to-provide-upto-25-road-tax-rebate-on-vehicles-bought-post-scrapping-old-ones-vide-central-motor-vehicles-twenty-fourth-amendment-rules-2021\/","title":{"rendered":"States to provide upto 25% road tax rebate on vehicles bought post scrapping old ones vide Central Motor Vehicles (Twenty fourth Amendment) Rules, 2021"},"content":{"rendered":"<p style=\"text-align: justify;\"><span id=\"page6R_mcid2\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The Central Government notified Central Motor Vehicles (Twenty fourth Amendment) Rules, 2021 to amend <\/span><span dir=\"ltr\" role=\"presentation\">the Central Motor Vehicles Rules, 1989.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p><span style=\"color: #0000ff;\">Key Amendment:<\/span><\/p>\n<p style=\"text-align: justify;\"><span id=\"page6R_mcid5\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The following rule relating to concession in motor vehicle tax is<\/span><span dir=\"ltr\" role=\"presentation\"> inserted:<\/span><\/span><span id=\"page6R_mcid6\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span id=\"page6R_mcid6\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">\u201c<\/span><span dir=\"ltr\" role=\"presentation\">51A. <\/span><span dir=\"ltr\" role=\"presentation\">Concession <\/span><span dir=\"ltr\" role=\"presentation\">in <\/span><span dir=\"ltr\" role=\"presentation\">motor <\/span><span dir=\"ltr\" role=\"presentation\">vehicle <\/span><span dir=\"ltr\" role=\"presentation\">tax.<\/span> <span dir=\"ltr\" role=\"presentation\">&#8211;<\/span> <span dir=\"ltr\" role=\"presentation\">In <\/span><span dir=\"ltr\" role=\"presentation\">case <\/span><span dir=\"ltr\" role=\"presentation\">the <\/span><span dir=\"ltr\" role=\"presentation\">vehicle <\/span><span dir=\"ltr\" role=\"presentation\">is <\/span><span dir=\"ltr\" role=\"presentation\">registered <\/span><span dir=\"ltr\" role=\"presentation\">against <\/span><span dir=\"ltr\" role=\"presentation\">submission <\/span><span dir=\"ltr\" role=\"presentation\">of<\/span> <span dir=\"ltr\" role=\"presentation\">&#8220;Certificate of Deposit&#8221;, the concession in the motor vehicle tax shall be,<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span> <\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span id=\"page6R_mcid7\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">(i) <\/span> <span dir=\"ltr\" role=\"presentation\">upto twenty five percent, in case of non<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">trans<\/span><span dir=\"ltr\" role=\"presentation\">port vehicles; and<\/span> <\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span id=\"page6R_mcid8\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">(ii)<\/span> <span dir=\"ltr\" role=\"presentation\">upto fifteen percent, in case of transport vehicles:<\/span> <\/span><\/p>\n<p style=\"text-align: justify;\"><span id=\"page6R_mcid9\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Provided that this concession shall be available upto eight years, in case of transport vehicles, and <\/span><span dir=\"ltr\" role=\"presentation\">upto fifteen years, in case of non<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">transport vehicles and there shall be<\/span> <span dir=\"ltr\" role=\"presentation\">no concession in the motor vehicle tax <\/span><span dir=\"ltr\" role=\"presentation\">in case of transport vehicles, after eight years, and, in case of non<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">transport vehicles, after fifteen years.<\/span> <\/span><\/p>\n<p style=\"text-align: justify;\"><span id=\"page6R_mcid10\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Explanation 1.<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span> <span dir=\"ltr\" role=\"presentation\">For the purposes of this rule, these periods shall be reckoned from the date of first <\/span><span dir=\"ltr\" role=\"presentation\">reg<\/span><span dir=\"ltr\" role=\"presentation\">istration in both cases.<\/span> <\/span><\/p>\n<p style=\"text-align: justify;\"><span id=\"page6R_mcid11\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Explanation 2.<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span> <span dir=\"ltr\" role=\"presentation\">For the purposes of these rules, the expression &#8220;Certificate of Deposit&#8221; shall have the <\/span><span dir=\"ltr\" role=\"presentation\">same meaning as assigned to it in clause (c) of sub<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">rule (1) of rule 3 of the Motor Vehicles (Registration and\u00a0 <\/span><span dir=\"ltr\" role=\"presentation\">Functions of Veh<\/span><span dir=\"ltr\" role=\"presentation\">icle Scrapping Facility) Rules, 2021.\u201d.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Government notified Central Motor Vehicles (Twenty fourth Amendment) Rules, 2021 to amend the Central Motor Vehicles Rules, 1989. Key Amendment: <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[47448,47447,30575],"class_list":["post-255379","post","type-post","status-publish","format-standard","hentry","category-legislationupdates","category-rules_regulations","tag-scrapping","tag-tax-rebate","tag-vehicle"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>States to provide upto 25% road tax rebate on vehicles bought post scrapping old ones vide Central Motor Vehicles (Twenty fourth Amendment) Rules, 2021 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/08\/states-to-provide-upto-25-road-tax-rebate-on-vehicles-bought-post-scrapping-old-ones-vide-central-motor-vehicles-twenty-fourth-amendment-rules-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"States to provide upto 25% road tax rebate on vehicles bought post scrapping old ones vide Central Motor Vehicles (Twenty fourth Amendment) Rules, 2021\" \/>\n<meta property=\"og:description\" content=\"The Central Government notified Central Motor Vehicles (Twenty fourth Amendment) Rules, 2021 to amend the Central Motor Vehicles Rules, 1989. 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Key points discussed in the Rules are: compatibility of vehicle to level of ethanol blend of E20 or E85 or E100 shall be defined\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":281983,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/20\/ministry-of-road-transport-and-highways-notified-central-motor-vehicles-first-amendment-rules-2023-to-amend-the-central-motor-vehicles-rules-1989-legal-update-legal-research-legal-news\/","url_meta":{"origin":255379,"position":1},"title":"Renewal of certificate of registration of Government vehicles, introduced vide Central Motor Vehicles (First Amendment) Rules, 2023","author":"Editor","date":"January 20, 2023","format":false,"excerpt":"On 17-1-2023, the Ministry of Road Transport and Highways notified Central Motor Vehicles (First Amendment) Rules, 2023 to amend the Central Motor Vehicles Rules, 1989. The provisions of this circular will come into force on 1-4-2023. Applicability: Applicable on Government Vehicles and does not apply to special purpose vehicles used\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Ministry of Road Transport and Highways","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-22.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":255572,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/14\/central-motor-vehicles-twenty-fifth-amendment-rules-2021\/","url_meta":{"origin":255379,"position":2},"title":"Central Motor Vehicles (Twenty Fifth Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"October 14, 2021","format":false,"excerpt":"The Ministry of Road Transport and Highways has notified the Central Motor Vehicles (Twenty Fifth Amendment) Rules, 2021 vide notification dated October 11, 2021. \u00a0 Key Highlights: The amendment directs that the compatibility of vehicle to level of ethanol blend of E12 or E15 or E20 or E85 or E100\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-177.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-177.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-177.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-177.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-177.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":279092,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/05\/specific-exemptions-for-armoured-vehicles-notified-vide-central-motor-vehicles-twenty-second-amendment-rules-2022\/","url_meta":{"origin":255379,"position":3},"title":"Specific exemptions for Armoured vehicles notified vide Central Motor Vehicles (Twenty-second Amendment) Rules, 2022","author":"Bhumika Indulia","date":"December 5, 2022","format":false,"excerpt":"\u00a0 \u00a0 On 01-12-2022, the Central Government has notified Central Motor Vehicles (Twenty-second Amendment) Rules, 2022 to amend the Central Motor Vehicles Rules, 1989: The amendment inserts a provision providing specific exemptions for Armoured Vehicles. It provides that every armoured vehicle shall comply with the standards laid down in these\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"MINISTRY OF ROAD TRANSPORT AND HIGHWAYS","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-389.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":291190,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/05\/03\/morth-notified-central-motor-vehicle-fourth-amendment-rules-legal-news\/","url_meta":{"origin":255379,"position":4},"title":"MoRTH revises provisions on fire protection of Type III Buses vide Central Motor Vehicles (Fourth Amendment) Rules, 2023","author":"Kriti","date":"May 3, 2023","format":false,"excerpt":"On 1-5-2023, the Ministry of Road Transport and Highways notified the Central Motor Vehicles (Fourth Amendment) Rules, 2023 to amend the Central Motor Vehicles Rules, 1989. The provisions came into force on 1-5-2023. Key Points: Rule 125-C relating to the Body Building and Approval talks about the testing and approval\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Ministry of Road Transport and Highways","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/Ministry-of-Road-Transport-and-Highways.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/Ministry-of-Road-Transport-and-Highways.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/Ministry-of-Road-Transport-and-Highways.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/Ministry-of-Road-Transport-and-Highways.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":249984,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/18\/himachal-pradesh-motor-vehicles-amendment-rules-2021\/","url_meta":{"origin":255379,"position":5},"title":"Himachal Pradesh Motor Vehicles (Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"June 18, 2021","format":false,"excerpt":"The Government of Himachal Pradesh has notified the Himachal Pradesh Motor Vehicles (Amendment) Rules, 2021 on 15.06.2021. 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