The Uttar Pradesh Motor automobiles Taxation Act, 1997 specifies the road tax rules that must be followed by any person and organisation in the state of Uttar Pradesh that owns automobiles.
The numerous facets of road tax, including its imposition, fines, tax refunds, and related laws, are thoroughly covered under this act.
The Road Transport Authority (RTA) or the Road Transport Corporation (RTC) in a certain state, such as Uttar Pradesh, is in charge of the collection and assessment of road taxes from private and commercial vehicle owners whose cars are registered in that state.
According to Section 22 of the Uttar Pradesh Motor Vehicles Taxation Act 1997, an officer nominated by the State Government has the power to either seize the vehicle or call the police for further action if they find out that a vehicle is being operated without the required payment of taxes.
When you buy a new vehicle in India, you’re not just paying for the vehicle; but are also contributing to the maintenance and development of the country’s extensive road infrastructure. This contribution is known as road tax which is a mandatory fee imposed by both the Central and State governments.
As per the Central Motor Vehicles Act, if you plan to keep your vehicle for over a year, you’ll need to pay this tax as a one-time fee. In Uttar Pradesh (UP), one of the busiest states of India, road tax, also known as UP Vahan tax, plays a crucial role in funding the upkeep of roadways.
Uttar Pradesh Road Tax
Generally, the Road Transport Authority (RTA) or Road Transport Corporation (RTC) of a particular state, such as Uttar Pradesh, is responsible for collecting and assessing road tax from private and commercial vehicle owners whose vehicles are registered in Uttar Pradesh.
According to Section 22 of the Uttar Pradesh Motor Vehicles Taxation Act 1997, if a State Government-appointed officer finds that a vehicle is being used without paying the appropriate taxes, the officer may seize the vehicle or hand over the owner to the police.
However, if the offender pays the taxes, the Taxation Officer must immediately release the offender and their vehicle. Payment of road tax is mandatory when you buy a new vehicle.
Uttar Pradesh Road Tax Calculation
he UP road tax or transport vehicle tax has multiple components, including the Central Government Tax (CGT) and Uttar Pradesh State Transport Corporation Road Tax (UPSTC).
The actual road tax amount a private or commercial owner has to pay depends on the following factors:
Vehicle type, such as 2-wheeler, 3-wheeler, 4-wheeler, bus, tractor, trailer, or other state vehicles.
Purpose of use, such as for personal transportation, goods transportation, or passenger transportation.
Vehicle model
The vehicle’s seating capacity
The vehicle’s engine capacity
The vehicle’s ex-showroom price
Uttar Pradesh Road Tax: For Two-Wheelers
The road tax for two-wheelers in Uttar Pradesh depends on the vehicle’s unladen weight or value. The following table contains the various road tax slabs for two-wheeled motor vehicles in Uttar Pradesh:
|
Vehicle Type |
Amount (in Rs. ) per Year |
|---|---|
|
A moped with unladen weight below 90.72 Kg |
Rs. 150 |
|
A two-wheeler whose value is less than Rs. 0.20 lakh |
2% of the vehicle’s value |
|
A two-wheeler whose value is between Rs. 0.20 lakh and Rs. 0.60 lakh |
4% of the vehicle’s value |
|
A two-wheeler whose value is between Rs. 0.60 lakh and Rs. 2.00 lakh |
6% of the vehicle’s value |
|
A two-wheeler whose value exceeds Rs. 2.00 lakh |
8% of the vehicle’s value |
It is worth noting that the Parivahan road tax is collected as a one-time tax for two-wheelers at the time of vehicle registration.
Uttar Pradesh Road Tax: For 4-Wheelers
The road tax for cars in UP depends on the vehicle’s value. The following table contains the various road tax slabs for four-wheeled motor vehicles in Uttar Pradesh:
|
Vehicle Type |
Amount (in Rs. ) per Year |
|---|---|
|
A car whose value is less than Rs. 6.00 lakh |
3% of the vehicle’s value. |
|
A car whose value is between Rs. 6.00 lakh and Rs. 10.00 lakh |
6% of the vehicle’s value |
|
A car whose value is between Rs. 10.00 lakh and Rs. 20.00 lakh |
8% of the vehicle’s value |
|
A car whose value exceeds Rs. 20.00 lakh |
9% of the vehicle’s value |
It is worth noting that the Parivahan road tax is collected as a one-time tax for private four-wheelers at the time of vehicle registration.
Uttar Pradesh Road Tax: For Goods (Commercial) Vehicles
The road tax for goods vehicles in Uttar Pradesh depends on the vehicle’s loading capacity. The following table contains the various road tax slabs for goods vehicles in Uttar Pradesh:
|
The Vehicle’s Loading Capacity |
Amount (in Rs. ) per Year |
|---|---|
|
A goods vehicle whose loading capacity is less than 1 Tonne |
Rs. 665.00 |
|
A goods vehicle whose loading capacity is between 1 Tonne and 2 Tonne |
Rs. 940.00 |
|
A goods vehicle whose loading capacity is between 2 Tonne and 4 Tonne |
Rs. 1,430.00 |
|
A goods vehicle whose loading capacity is between 4 Tonne and 6 Tonne |
Rs. 1,915.00 |
|
A goods vehicle whose loading capacity is between 6 Tonne and 8 Tonne |
Rs. 2,375.00 |
|
A goods vehicle whose loading capacity is between 8 Tonne and 9 Tonne |
Rs. 2,865.00 |
|
A goods vehicle whose loading capacity is between 9 Tonne and 10 Tonne |
Rs. 3,320.00 |
|
A goods vehicle whose loading capacity exceeds 10 Tonne |
Rs. 3,320.00+ @Rs.470/-per Tonne |
Uttar Pradesh Road Tax: For Three-Wheelers
The Vehicle road tax for three-wheelers and e-Rickshaws in Uttar Pradesh depends on the vehicle’s seating capacity, gross vehicle weight, and periodicity.
The following table contains the various road tax slabs for three-wheelers and e-Rickshaws in Uttar Pradesh:
|
Vehicle Type |
Taxation’s Base |
Tax’s Periodicity |
Tax Rate |
|---|---|---|---|
|
Passenger |
Seating Capacity (under 12) |
Annual |
Rs. 600 per Seat |
|
Passenger |
Seating Capacity (under 12) |
One Time (optional) |
Rs. 5400 per Seat |
|
Goods |
Gross Vehicle Weight |
Annual |
Rs. 850 per tonne or part thereof/Rs. 7600 per tonne or part thereof |
|
Goods |
Gross Vehicle Weight |
One Time(optional) |
Rs. 7600 per tonne or part thereof |
Uttar Pradesh Road Tax: For Other State Vehicles
The road tax for other state vehicles plying in or through Uttar Pradesh depends on the vehicle’s type and the number of operating days in the state.
The following table contains the various road tax slabs for other state vehicles plying in or through Uttar Pradesh:
|
Vehicle Type |
Tax’s Periodicity |
Tax Rate |
|---|---|---|
|
Light Goods Vehicles |
No. of operating days in UP |
Rs.50/-per day |
|
Medium Goods Vehicles |
No. of operating days in UP |
Rs.75/-per day |
|
Heavy Goods Vehicles |
Monthly tax = 12 days if deposited |
Rs.100/-per day |
|
Non-AC Vehicles (Public service vehicles) |
Monthly tax = 12 days if deposited |
Rs.20/-per day |
|
AC Vehicles (Public service vehicles) |
Quarterly tax = 30 days if deposited |
Rs.30/-per day |
How to Pay Uttar Pradesh Road Tax Online?
Paying or renewing the vehicle tax is very simple in Uttar Pradesh. You can pay the appropriate road tax by visiting the Parivahan website or Uttar Pradesh Transport Department’s official website.
Remember, if you own a commercial vehicle in Uttar Pradesh, you have to pay the road tax either yearly or monthly. Moreover, you need to pay the UP road tax if you require a temporary permit or are on a commercial trip in the state.
The following are the steps to pay road tax online using the Parivahan website in Uttar Pradesh:
Step 1: Visit the Parivahan website.
Step 2: Enter your vehicle registration number.
Step 3: Select the State (Uttar Pradesh) from the drop-down menu.
Step 4: Select the RTO and click on ‘Proceed.’
Step 5: You will find ‘Pay your tax’ under ‘RC-related services.’
Step 6: Click on ‘Pay your tax’ and enter your registration number. The portal will display the pending road tax amount.
Step 7: You can pay the road tax using a credit card, debit card or internet banking.
Step 8: After the payment is successful, you will receive the receipt in your email. Alternatively, you may download it from the Parivahan website.
The Penalty for Non-Payment of Road Tax in Uttar Pradesh
As mentioned, non-payment of road tax is a punishable offence in all Indian states, including Uttar Pradesh.
If you do not pay the appropriate road tax amount, the UP transport department will impose a 4% penalty on the due tax amount every month.
However, the amount will not be higher than double the net road tax amount. Also, if you do not pay the lifetime road tax, the penalty will be 1/10th of the tax amount every year.
FAQs
What is the road tax for a 12-seater three-wheeler in Uttar Pradesh?
The annual road tax amount for a 12-seater three-wheeler in Uttar Pradesh is Rs. 600 per seat. However, if you decide to pay the tax in a single instalment, the amount will be Rs. 5,400 per seat.
What is the UP road tax amount for a goods vehicle whose loading capacity is less than 1 tonne?
The road tax amount for a goods vehicle whose loading capacity is less than 1 tonne is Rs. 665 per year.
Practice area's of B K Goyal & Co LLP
Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online
Company Registration Services in major cities of India
Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow
Complete CA Services
RERA Services
Most read resources
tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password | internal audit applicability | preliminiary expenses | mAadhar | e shram card | 194r | ec tamilnadu | 194a of income tax act | 80ddb | aaple sarkar portal | epf activation | scrap business | brsr | section 135 of companies act 2013 | depreciation on computer | section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta