{"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 v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\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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