Updated on: December 17th, 2019 5:46 PM

Meghalaya Vehicle Tax

Meghalaya vehicle tax is levied as excise duty on every motor vehicle used or kept for use in Meghalaya at the rates specified by the State Government for each type of vehicle. The Government of Meghalaya has conferred the power of levying vehicle tax under the Meghalaya Motor Vehicle Taxation (Amendment) Act, 2001. According to this Act, the registered owner or any person having possession control of a motor vehicle has to pay Meghalaya Vehicle Tax. On payment of Meghalaya Vehicle Tax, State Transport Authority of Meghalaya issues a license to the registered owner. In this article, we will look at Meghalaya Vehicle Tax in detail.

Meghalaya Motor Vehicle Taxation Act

Meghalaya Motor Vehicle Taxation (Amendment) Act, 2001 consolidates the laws relating to the levy of tax on motor vehicles, passengers and goods carried by such vehicles in Meghalaya. According to this OMVT act, no vehicle tax will be levied on the motor vehicles kept by a dealer or a manufacturer for trade and used under the authorisation of a trade certificate granted by the registering authority. Know more about the Input Tax Credit on Motor Vehicle

Meghalaya Vehicle Tax – Applicability

According to Vehicle Taxation Act, the person who has transferred the ownership or has halted to be in possession or control of the following vehicle has to pay Meghalaya Vehicle Tax

• Motor Cycle
• Jeeps
• Maxi cabs
• Motor Cars
• Omnibuses (not exceeding 2286 kgs in ULW) used personally or kept for personal use
• Private service vehicle
• Educational Institution buses

Meghalaya Vehicle Tax – Exemption

Below-mentioned vehicle owners are exempted from the payment of Meghalaya Vehicle Tax:

• The vehicles used only for agricultural purposes are exempted from the payment of Meghalaya vehicle tax.
• The vehicles owned by disabled persons used solely for the conveyance of those persons can claim exempt from the amount of vehicle tax.

Meghalaya Vehicle Tax Schedule (Rate)

Meghalaya Government will specify the rate of the vehicle tax rate for each type of vehicle. The Meghalaya State Government has the powers to increase the rate of vehicle tax from time to time.

Prescribed Period for Tax Payment

The tax levied under MMVT act will have to be paid by the registered owner or by any other person having control of the motor vehicle, at his/her choice, either half-yearly, quarterly or annually, on a license to be taken out by him/her for that quarter, half-year or year. The tax due under this MMVT act will have to be paid within the prescribed period, not being less than seven days or more than forty-five days from the commencement of the quarter, half-year.

Calculate Meghalaya Vehicle Tax Online

For calculating the Meghalaya Vehicle Tax, you need to access the home page of the Ministry of Road Transport & Highways, Government of India. Select the option, ‘Know your MV Tax’ from the MRTH webpage. Image 1 Meghalaya Vehicle Tax On selecting the option, the new page will be displayed. Select State, Vehicle Type, Vehicle Category, Vehicle Class, Registration date and Tax Mode. Image 2 Meghalaya Vehicle Tax After providing the details, click on Get Tax Details option. The rate of Meghalaya Vehicle Tax will be displayed.

Payment  of Meghalaya Vehicle Tax

To pay Meghalaya vehicle tax online, you can follow the procedure as explained below: Step 1: Access the official website of Meghalaya Transport Department. From the home page, select the Online Services option. Image 3 Meghalaya Vehicle Tax Step 2: From the list of Online Services option, click on Vahan Services. By clicking on this, you will be redirected to VAHAN Citizen Service portal. Step 3: In the new page, enter Valid Vehicle Registration Number and click on Proceed button. Image 3 Meghalaya Vehicle Tax Step 4: You need to click on Pay Your Tax service from the drop-down Online Services menu. Image 4 Meghalaya Vehicle Tax Step 5: Furnish your mobile number and click on the Generate OTP option. An OTP will be sent to the registered mobile number. Image 5 Meghalaya Vehicle Tax Step 6: You are required to provide the received OTP in the box as depicted in the image. Image 6 Meghalaya Vehicle Tax Step 7: Click on the show details option to proceed further with the application. Step 8: Select tax mode from the drop-down list and provide details. Once the details are provided, you can make payment by clicking on Payment option. Image 7 Meghalaya Vehicle Tax Step 9: Confirmation box will be shown. Confirm the details and proceed further to make payment. Image 8 Meghalaya Vehicle Tax Step 10: Make a payment button will allow you to select the payment gateway. Select the Direct Payment (SBI e-PAY) payment gateway for the e-payment. Image 9 Meghalaya Vehicle Tax Step 11: Click on the concerned bank and then select the Continue option. Image 10 Meghalaya Vehicle Tax Step 12: On successful payment of Meghalaya Vehicle Tax, fee receipt will be generated. You can take print out of the receipt for future reference. Image 11 Meghalaya Vehicle Tax

Issue of Token

After the payment of Meghalaya vehicle tax and all the supporting documents have been found in order, a token in the prescribed format will be issued to the registered owner or person having possession. The token contains the following information:

• The amount paid
• The registration number of the vehicle
• The period for which the Meghalaya vehicle tax has been paid

Endorsement on Registration Certificates

The amount of penalty imposed under this MMVT act has been recovered along with the arrears of Meghalaya vehicle tax an endorsement in respect of such a recovery will be made on the certificate of registration.

Payment of Vehicle Tax for Vehicles Registered in Other State

Payment of every tax due in respect of the transport vehicles of any other States used or kept for use in the public places in Meghalaya will be paid either by money order or by the bank draft for the value for which payment is required. The Meghalaya vehicle tax needs to be paid to the Secretary, Meghalaya Transport Officer.

Display of Token

• The token issued will have to be displayed prominently on the motor vehicles at all times whether kept in any public place, or it is in use in a below-mentioned manner:
  • In the case of motorcycles, motorcycles with sidecars, motor tricycle or the motor scooters in a visible place on the left side of the vehicle
  • For other motor vehicles, a token needs to be affixed to the bottom left-hand corner of the windscreen facing forward
  • In case the motor vehicle is not fitted with the windscreen, the toke need to be placed on some other visible place on the left-hand side of the vehicle
• The token need to be placed on the motor vehicle as to visible at all time by daylight to a person standing the left side of such motor vehicle whether such a vehicle is stationary or moving
• On expiry of the validity of the token, it must be removed on the expiry of the period

Issue of Duplicate Token

If the Meghalaya vehicle tax token is lost or destroyed, the fact needs to be reported to the Taxation officer. After verification, the Taxation officer will issue a duplicate token prominently marked as ‘Duplicate’. To get the duplicate token, the owner needs to pay a fee of Rs. Two.

Refund of Vehicle Tax

If a vehicle owner has paid excess tax in respect of a motor vehicle, he/she will be entitled to a refund:

• In case of excess tax has been paid for any period due to over assessment by the Taxing Officer
• After payment of tax in respect of a vehicle, it is found that the vehicle is not subject to tax, such tax amount will be released refunded.

The Penalty for Failure to Pay Tax

If the Meghalaya vehicle tax due of any motor vehicle has not been paid, the registered owner or the person having possession will be liable to pay the penalty which may extend to twice the vehicle tax due in respect of that vehicle.

Rebate on Payment of Annual Tax in Advance

A rebate of five per cent the amount of annual tax payable in respect of a motor vehicle will be allowed if such annual tax is paid in advance.