Exemption of Tax Payment for E-Rickshaw Owners, 2015

Government of West Bengal
Transport Department
Paribahan Bhawan
12, R.N. Mukherjee Road, Kolkata – 700 001

No. 1526-WT/3M-56/13/Pt.II Dated, the 27th April, 2015

NOTIFICATION

WHEREAS, the Ministry of Road Transport & Highways, Government of India vide Notification No. G.S.R.709(E) dated 08.10.2014 amended the Central Motor Vehicles (Sixteenth Amendment) Rules, 2014 whereby “E-rickshaw” has been defined as a special purpose battery operated vehicle having three wheels and intended to provide last mile connectivity for transport of passengers for hire or reward, provided (i) such vehicle is constructed or adapted to carry not more than four passengers, excluding the driver, and not more than forty kilograms luggage in total; (ii) the net power of its motor is not more than 2000W; (iii) the maximum speed of the vehicle is not more than twenty-five kilometre per hour;

AND, WHEREAS, the Central Government vide Notification No. G.S.R. 27(E) dated 15.01.2015 further amended the Central Motor Vehicles Rules, 1989 and inserted Rule 8A after Rule 8 regarding issue of license to an applicant for driving E-rickshaw provided the applicant has undergone training at least for a period of ten (10) days and obtained a certificate of training from the registered E-rickshaw Association or a manufacturer producing E-rickshaw, as the case may be;

AND, WHEREAS, the prescribed safety standards of E-rickshaw have also been notified by the Ministry of Road Transport and Highways, Government of India vide Notification No. S.O. 2590 (E) dated 08.10.2014;

AND, WHEREAS, by amending the Motor Vehicles Act, 1988 and Central Motor Vehicles Rules, 1989 it has been sought to popularise the green mode of transport at an affordable cost to the benefit of the people;

AND, WHEREAS, the movement of E-rickshaw which has already emerged as a popular mode of passengers transport with significant opportunities to generate employment across the State will be regulated in accordance with the existing legal framework;

AND, WHEREAS, E-rickshaws are to be registered as ‘Contract Carriages’ as defined under Sec. 2 (3) of the Motor Vehicles Act, 1988 and all the procedures for registration, certificate of fitness and permit of E-rickshaws are to be followed in terms of the relevant provisions of Motor Vehicles Act, 1988 and Central Motor Vehicles Rules, 1989 on realization of the prescribed fees;

AND, WHEREAS, subsequent to the registration of any vehicle as aforesaid tax and additional tax are also to be realized at the rate prescribed under the West Bengal Motor Vehicles Tax Act, 1979 and the West Bengal Additional Tax & One Time Tax on Motor Vehicles Act, 1989;

AND, WHEREAS, after due consideration of the relevant aspects of the matter including the utility of E-rickshaw as a green mode of vehicle from the point of environmental protection it has been considered necessary in public interest to exempt payment of taxes by the E-rickshaw owners for the Financial Year, 2015-2016 in terms of Section 21 of the West Bengal Motor Vehicles Tax Act 1979 read with sub-section 3 of Section 3 of West Bengal Additional Tax and One Time Tax on MV Act, 1989;

NOW, THEREFORE, the Governor in exercise of powers under section 21 of West Bengal Motor Vehicles Tax Act, 1979 read with sub-section 3 of West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989, is pleased to exempt payment of taxes by the E-rickshaw owners for the Financial Year, 2015-2016 in public interest and to make the migration to the E-rickshaw regime seamless and barrier-free.

The Governor is further pleased to direct that all the RTAs will take necessary action for registration and issuance of permits for E-rickshaws within their jurisdiction subject to fulfilment of applicable criteria in this regard.

This issues with the concurrence of the Finance Department, Group-R, vide U.O. No. 0211 dated 18.03.2015.

By order of the Governor

Sd/- ALAPAN BANDYOPADHYAY
Principal Secretary to the
Government of West Bengal

No. 1526-WT dated 27.04.2015