Manipur Road Tax

Manipur Road tax also known as vehicle tax or toll tax is imposed on the vehicle-owning residents of India’s states. The task of administrating and imposing this form of tax is vested with the different state governments of the country, thereby paving the way for variations in tax rates. The rates of tax are generally calculated on the basis of engine capacity, seating capacity, unladen weight and cost price. Funds obtained for this purpose are in turn utilized for the development of roads as well as for ensuring adequate security systems to guard the commuters against any associated dangers. This article highlights the provisions related to Manipur road tax in detail.

Legal Framework

The regulations concerning road tax in India are established in the National Highways Act, 1956 and the National Highways Fee (Determination of Rates and Collection) Rules, 2008. Therefore, the respective governments must adhere to the requirements specified therein while imposing tax rules and rates.

Remittance of Road Tax

Vehicle owners located in the State of Manipur may remit their dues by visiting the Regional Transport Office (RTO) of the respective jurisdiction. For this purpose, the taxpayer would be prompted to fill up the requisite forms before remitting the necessary amount. The RTO will then conclude the proceedings by acknowledging the receipt of payment.

Exemptions from Road Tax

Road-tax exemptions are provided to certain categories of people and vehicles, which has been enumerated below:

Exemptions on People

The President of India.
The Prime-Minister of India.
The Vice-President of India.
The Chief Justice of India.
The Governor of any State.
Cabinet Ministry of the Union.
Parliamentary Members.
Minister of State of the Union.
Lieutenant Governor of any Union Territories of India.
Judges of the Supreme Court.
Judges of the High Court.
Chief Justices of the High Court.
Speakers of the Legislative Assembly.
The Chief of Staff, who holds the rank of a General.
Chairman of the Legislative Council of any state.
Foreign Dignitary on State Visit.
Commander of the Indian Armed forces.
The Vice-Chief of Army Staff.
The Speaker of the House of People.
Members of the Legislative Council.
The Secretary, Council of States.
Awardees of the Param Vir Chakra, Ashok Chakra, Vir Chakra or Shaurya Chakra.
An Executive Magistrate.

Exemptions on Vehicles

Ambulance services.
Vehicles under the Ministry of Defense.
Vehicles carrying personnel from the Ministry of Defense.
Vehicles associated with any other Government agency or organization provided the same were utilized for the purposes of survey, inspection, operation or construction and maintenance of national highways.
Central and State armed forces.
Vehicles associated with the National Highways Authority of India.
Vehicles associated with the fire-fighting department.
Funeral vans.

Tax Rates

The tax rates for this provision varies in accordance with the type of vehicles. We have tabulated these details below for your easy understanding.

Personalized Two-Wheeler or Three-Wheeler Vehicles

The tax rates for these vehicles are calculated based on the type of vehicle and the capacity of the engine.

Vehicle Type	Engine Capacity	Annual/Life Time Tax	Tax per Five Years after 15 years of the initial payment
Motor Cycles and Scooters	Above 50cc but not more than 100cc	INR 150/INR 1700	INR 800
Motor Cycles and Scooters	Above 100cc and but not more than 200cc	INR 250/INR 2700	INR 1300
Motor Cycles and Scooters	Above 250cc but not more than 350cc	INR 300/INR 3000	INR 1500
Trailer/Sidecars of two-wheelers	NA	INR 100/1100	INR 500
Tricycle or three-wheelers	NA	300/3000	INR 1500
Vehicles adapted and used for invalids	NA	100/NA	NA
Used vehicles registered from other states	NA	Onetime tax payment, derived by deducting 10% of depreciation	NA

Personalized Four-Wheeler Vehicles (New)

The tax rates here are determined by the actual cost of the vehicle.

Cost of vehicle	Initial Deposit (valid for 15 years)	Latter Deposit (Every five years after the Period of 15 Years)
If the original cost is within Rs.3 lakhs	3% of the Original Cost	Rs. 5000
If the original cost is within Rs. 6,00,000	4% of the Original Cost	Rs. 8000
If the original cost is within Rs. 10 lakhs	5% of the Original Cost	Rs. 10,000
If the original cost is within Rs. 15 lakhs	6% of the Original Cost	Rs. 15,000
If the original cost is within Rs. 20 lakhs	7% of the Original Cost	Rs. 20,000
If the original cost is more than Rs. 20 lakhs	8% of the Original Cost	Rs. 25,000

Note: Used vehicles registered from other states will incur a one-time tax after deducting 10% of depreciation.

Used Vehicles

The unloaded weight of such vehicles is the only determining factor here:

Unloaded Weight of Vehicles	Tax Rate
Within 1000	Onetime tax after deducting 10% of depreciation
More than 1000 but confined to 1500	Same as above
More than 1500 but confined to 2000	Same as above
More than 2250	INR 4500. An additional rate of INR 2925 will be imposed for every additional 1000 kilos
Trailers with an unloaded weight of up to 1 metric tonne	Rs. 250 for every year or a lifetime payment of Rs. 2850
Trailers with an unloaded weight of more than one metric tonne	Rs. 450 for every year or a onetime payment of Rs. 5,100

Private Goods/Transport/Utility Vehicles

Goods used for this purpose are determined based on its weight.

Weight Limits of Vehicles	Annual Tax Rates
Within one tonne	Rs. 800
Within three tonnes	Rs. 2080
Within five tonnes	Rs. 3360
Between 7.5 to nine tonnes	Rs. 5920
Within 10 tonnes	Rs. 6560
More than 10 tonnes	INR. 6560 for ten tonnes. Rs. 640 will be added for every additional tonne

Trailers, Tractors and Cranes

No common determining factor has been specified for these vehicles, though its weight plays a determining role in most of the cases.

Determining Factor	Rate of Tax
Trailers weighing up to an unloaded weight of up to two metric tonnes	Rs. 720 per year
Trailers weighing more than the limit specified above	Rs. 1200 per year
Tractors with a laden weight of up to two metric tonnes	Rs. 160 per year
Tractors weighing between two metric tonnes to four metric tonnes	Rs. 600
Tractors used for commercial purposes (on hire) other than for agriculture	An additional tax of 15% over the rate of tax
Mechanical cranes mounted on motor vehicles	Between Rs. 500-Rs. 1000 for any range of unloaded weight
Cranes used for commercial purposes	An additional tax of 15% over the actual tax rate
Cranes fitted with solid or semi-solid tyres	50% of the additional tax

Vehicles Used for the Transport of Passengers

As these vehicles are meant for the transport of passengers, the tax rates are fixed by considering its seating capacity.

Seating Capacity	Tax Rates per Year
Auto rickshaws with a capacity of three seats	Rs. 300
Auto rickshaws with a capacity of six seats	Rs. 600
Small vans operating on school contracts	Rs. 680
Six-seater cabs	Rs. 600
Seven to twelve-seater cabs	Rs. 1200
Minibuses with a seating capacity of above 12 but less than 23	Rs. 2000
Regular buses with a seating capacity of above 23 but less than 34	Rs. 3000
Regular buses with a seating capacity of above 34 but not more than 50	Rs. 5000

Vehicles Used for the Transport of Goods

Akin to the tax rates of tractors and the like, weight plays a significant role here, with subtle differences.

Type of Vehicles	The rate of tax per year
Auto rickshaws with a smaller capacity for petrol	Rs. 350
Auto rickshaws with a larger capacity for petrol	Rs. 700
If the weight of the particular vehicle is within one tonne	Rs. 1200
If the weight of the particular vehicle is within three tonnes	Rs. 2480
If the weight of the particular vehicle is within five tonnes	Rs. 3760
If the weight of the particular vehicle ranges between 7.5 to 9 tonnes	Rs. 6320
If the weight of the vehicle ranges within 10 tonnes	Rs. 6960
If the weight of the vehicle ranges above 10 tonnes	Rs. 6960. Rs. 640 will be incurred for every additional tonne

Apart from this, if a vehicle is used to transport both passengers and goods, the applicable rate would be added up with Rs. 100 per quintal per year for tax purposes. Inter-state passenger/goods vehicles will be charged an additional 10% of tax per year.

Ambulances

Type of Vehicle	Rate of Tax
Within 7500 kilos	Rs. 1000
Between 7500-12,000 kilos	Rs. 1500

Green Tax

Green tax is imposed on vehicle-owners if their vehicles are more than 15 years old. The levy, as currently affixed, are as follows:

Trucks or buses, which are sized heavy, medium and mini would be incurred with a tax rate of INR 1000, INR 750 and INR 500 respectively.
Large cabs, default sized cabs, large diesel cabs and auto-rickshaws will be incurred with a tax rate of INR 500, INR 400, INR 300 and INR 200 respectively.
Private LMV’s and two-wheelers would be incurred with a tax rate of INR 500 and INR 250 respectively.

On a general note, green tax was introduced with the object of limiting the number of old vehicles in the city, so as to curtail air pollution. It is imposed on environmental pollutants or on goods which causes pollution due to recurrent use. Here's your reference to other articles on the subject: Road Tax in Madhya Pradesh Tripura Road Tax