**कार्यकारी सारांश (Executive Summary)**
महाराष्ट्र विधानमंडळात सादर केलेले महाराष्ट्र मोटर वाहन कर (सुधारणा) विधेयक, २०२५ हे महाराष्ट्र मोटर वाहन कर अधिनियम, १९५८ मध्ये सुधारणा करण्यासाठी आहे. हे विधेयक विधानसभेत १९ मार्च, २०२५ रोजी सादर केले गेले. सुधारणांमध्ये कराच्या दरात बदल आणि नवीन तरतुदींचा समावेश आहे.
**मुख्य मुद्दे / मुख्य मजकूर (Key Points / Main Content)**
* **कलम ३ मध्ये सुधारणा:**
* उप-कलम (१सी) मध्ये, "२० लाख रुपये" ऐवजी "३० लाख रुपये" हे शब्द बदलले जातील.
* उप-कलम (१डी) मध्ये, दुसऱ्या परंतुकमध्ये "२० लाख रुपये" ऐवजी "३० लाख रुपये" हे शब्द बदलले जातील.
* उप-कलम (१एफ) नंतर, नवीन उप-कलम (१जी) जोडले जाईल. बांधकाम उपयोगात येणाऱ्या वाहनांवर एक वेळचा कर (one time tax) लागेल.
* **कलम ४ मध्ये सुधारणा:**
* उप-कलम (२) मध्ये, "(१एफ)" ऐवजी ", (१एफ) किंवा (१जी)" हे शब्द वापरले जातील.
* कलम (ए) मध्ये, "आणि (१एफ)" नंतर "आणि उप-कलम (१जी) मध्ये" हे शब्द समाविष्ट केले जातील.
* **कलम १६ मध्ये सुधारणा:**
* उप-कलम (१) मध्ये, "(१एफ)" ऐवजी ", (१एफ) किंवा, (१जी)" हे शब्द वापरले जातील.
* **तिसऱ्या अनुसूचीमध्ये (Third Schedule) सुधारणा:**
* भाग १ मध्ये, स्तंभ (२) मध्ये:
* नोंद (३) मध्ये:
* उप-नोंद (ए) मध्ये, "वाहनाच्या किमतीच्या ७%" ऐवजी "वाहनाच्या किमतीच्या ८%" हे शब्द बदलले जातील.
* उप-नोंद (बी) मध्ये, "वाहनाच्या किमतीच्या ८%" ऐवजी "वाहनाच्या किमतीच्या ९%" हे शब्द बदलले जातील.
* उप-नोंद (सी) मध्ये, "वाहनाच्या किमतीच्या ९%" ऐवजी "वाहनाच्या किमतीच्या १०%" हे शब्द बदलले जातील.
* नोंद (३) नंतर, स्तंभ (२) मध्ये, खालील नोंद जोडली जाईल:
* "(४) बॅटरीवर चालणारी मोटर वाहन: वाहनाची किंमत ३० लाख रुपयांपेक्षा जास्त असल्यास वाहनाच्या किमतीच्या ६%."
* **नवीन सहावी अनुसूची (Sixth Schedule) जोडली जाईल:**
* कलम ३(१जी) नुसार, बांधकाम उपयोगात येणाऱ्या वाहनांवर आणि मालवाहतूक करणाऱ्या वाहनांवर (७५०० किलो पर्यंत वजन असणाऱ्या) एक वेळचा कर (one time tax) लागेल, जो वाहनाच्या किमतीच्या ७% असेल.
**परिणाम विश्लेषण (Impact Analysis)**
* **भागधारक:** वाहन मालक, महाराष्ट्र सरकार, परिवहन विभाग.
* **परिणाम (Impact)**
* **वाहन मालक:** काही विशिष्ट प्रकारच्या वाहनांसाठी कर दरांमध्ये बदल. बांधकाम आणि मालवाहतूक उपयोगात येणाऱ्या वाहनांवर नवीन कर लागू.
* **महाराष्ट्र सरकार:** सुधारित कर संकलनातून (tax collection) वाढ अपेक्षित.
* **परिवहन विभाग:** नवीन नियमांनुसार कर वसूल करण्याची आणि अंमलबजावणी करण्याची जबाबदारी.
* **आवश्यक कृती (Action Required)**
* **वाहन मालक:** सुधारित कर दरानुसार कर भरण्याची तयारी करणे.
* **महाराष्ट्र सरकार:** राजपत्रामध्ये अधिसूचनेद्वारे (Notification) कायद्याची अंमलबजावणी करण्याची तारीख निश्चित करणे.
* **परिवहन विभाग:** नवीन नियमांनुसार कर संकलनासाठी आवश्यक प्रणाली अद्ययावत करणे.
Key Entities Referenced
Maharashtra Motor Vehicles Tax Act: महाराष्ट्रामधील मोटार वाहन करांसंबंधी कायदा, ज्यामध्ये सुधारणा प्रस्तावित आहेत.
Maharashtra Motor Vehicles Tax (Amendment) Act, 2025: महाराष्ट्र मोटार वाहन कर (सुधारणा) अधिनियम, २०२५, जो मूळ कायद्यात बदल करतो.
महाराष्ट्र विधानसभा: जिथे हे विधेयक सादर केले गेले.
कलम 207, भारताचे संविधान: ज्याच्या अंतर्गत राज्यपालांनी विधेयकाची शिफारस केली आहे.
मुंबई: या शहरात विधान भवन आहे.
महाराष्ट्रा श्रा रा अ ाधारण्भाग्राच–अ, माच्् १९् २ २५/ााग्श् ९्र श् ११९ 1
RNI No. MAHBIL /2009/40123
महाराष्ट्रा श्रा रा
अ ाधारण्भाग्राच–अ
वर्ष्् ९्अं ्२] बु्धवार९्माच्् १९् २ २५/ााग्श् ९्र श् ११९ [रृष्ठ्ठे७९््क ंमत्:्रुरये्३९.२२
अ ाधारण्क्रमां ्२
प्रााकध ृत्प्रा ारश
महाराष््कवधाश भेत्व्महाराष््कवधाशररिरर्षदेेत् ादेर् शलेेलेी्कवधेय श्(इंंग्र ी्अश्वादे).
MAHARASHTRA LEGISLATURE SECRETARIAT
The following Bill was introduced in the Maharashtra Legislative Assembly on the
19th March, 2025 is published under Rule 117 of the Maharashtra Legislative Assembly Rules :—
L. A. BILL No. XXIV OF 2025.
A BILL
FURTHER TO AMEND THE MAHARASHTRA
MOTOR VEHICLES TAX ACT.
LXV of WHEREAS it is expedient further to amend the Maharashtra Motor
1958.
Vehicles Tax Act, for the purposes hereinafter appearing; it is hereby enacted
in the Seventy-sixth Year of the Republic of India as follows :-
1. (1) This Act may be called the Maharashtra Motor Vehicles Tax Short title and
(Amendment) Act, 2025. commence-
ment.
(2) It shall come into force on such date as the State Government may, by
notification in the Official Gazette, appoint.
भााग पााच-अ–५-१2 महाराष्ट्रा श्रा रा अ ाधारण्भाग्राच–अ, माच्् १९् २ २५/ााग्श् ९्र श् ११९
Amendment 2. In section 3 of the Maharashtra Motor Vehicles Tax Act (hereinafter LXV of
of section 3 of 1958.
referred to as “the principal Act”),—
LXV of 1958.
(1) in sub-section (1C), in the proviso, for the words and figures “rupees
20 lakhs” the words “rupees thirty lakhs” shall be substituted;
(2) in sub-section (1D), in the second proviso, for the words and figures
“rupees 20 lakhs” the words “rupees thirty lakhs” shall be substituted;
(3) after sub-section (1F), the following sub-section shall be added,
namely :—
“(1G) Notwithstanding anything contained in sub-sections (1)
and (1E), there shall be levied and collected on all motor vehicles used
for construction such as cranes, compressor, projectors or excavator
and light goods vehicles carrying goods or materials, registered laden
weight of which does not exceed 7500 kilogram, in the State, a one time
tax for the lifetime of such vehicle, if registered on or after the date of
commencement of the Maharashtra Motor Vehicles Tax (Amendment) Mah. of
2025.
Act, 2025, at the rates specified in the Sixth Schedule.”.
Amendment 3. In section 4 of the principal Act, in sub-section (2),—
of section 4 of
LXV of 1958. (1) for the word, figure and letter “or (1F)” the word, figures and letters
“, (1F) or (1G)” shall be substituted ;
(2) in clause (a), after the word, figure and letter “and (1F)” the word,
figure and letter “and in sub-section (1G)” shall be inserted.
Amendment 4. In section 16 of the principal Act, in sub-section (1), in clause (c), in sub-
of section 16 of
clause (iii), for the words, figure and letter “or, as the case may be, sub-section
LXV of 1958.
(1F)” the words, figures and letters “, (1F) or, as the case may be, (1G)” shall
be substituted.
Amendment 5. In the THIRD SCHEDULE appended to the principal Act, in PART I,
of THIRD
in column (2),—
SCHEDULE of
LXV of 1958.
(1) in entry (3),—
(a) in sub-entry (a), for the figure and words “ 7% of the cost
of vehicle” the figure and words “8% of the cost of vehicle” shall be
substituted ;
(b) in sub-entry (b), for the figure and words “ 8% of the cost
of vehicle” the figure and words “9% of the cost of vehicle” shall be
substituted ;
(c) in sub- entry (c), for the figure and words “ 9% of the cost of
vehicle” the figure and words “10% of the cost of vehicle” shall be
substituted ;
(2) after entry (3), in column (2), the following entry shall be added,
namely :—
“(4) Battery operated motor vehicle: 6% of the cost of vehicle, if the cost
of vehicle exceeds rupees 30 lakhs.”.महाराष्ट्रा श्रा रा अ ाधारण्भाग्राच–अ, माच्् १९् २ २५/ााग्श् ९्र श् ११९ 3
6. After FIFTH SCHEDULE appended to the principal Act, the following Addition
SCHEDULE shall be added, namely :— of SIXTH
SCHEDULE to
“SIXTH SCHEDULE LXV of 1958.
(See section 3(1G))
Serial Description of Motor Vehicle One time tax at the time of
No. registration
(1) (2) (3)
(1) Any motor vehicle used for 7 per cent. of the cost of motor
constructions such as cranes, vehicle.
compressors, projectors or
excavators.
(2) Light goods vehicles carrying goods 7 per cent. of the cost of motor
or materials, the registered laden vehicle.”.
weight of which does not exceed
7500 kilogram.
भााग पााच-अ–५-१अ4 महाराष्ट्रा श्रा रा अ ाधारण्भाग्राच–अ, माच्् १९् २ २५/ााग्श् ९्र श् ११९
STATEMENT OF OBJECTS AND REASONS
With a view to give effect to the proposals contained in the Budget Speech
for the year 2025-2026 regarding motor vehicle tax levied under the Maharashtra
Motor Vehicles Tax Act (LXV of 1958), the Government considers it expedient
to amend the said Act, as follows :—
(1) to increase the maximum limit of one time tax for motor cycles,
tricycles, motor car and omni bus, upto rupees thirty lakhs;
(2) to increase the rate of tax on Compressed Natural Gas or Liquified
Petrol Gas driven vehicles by one per cent.;
(3) to levy the tax on electric vehicles above rupees thirty lakhs at the
rate of six per cent. of the cost of vehicles;
(4) to levy one time tax at the time of registration on the vehicles used for
constructions such as cranes, compressors, projectors and excavators
at the rate of seven per cent. of the cost of vehicles;
(5) to levy one time tax on the vehicles used for carriage of goods or
materials the registered laden weight of which does not exceed 7500
kilogram at the rate of seven per cent. of the cost of vehicles.
(6) to make certain other consequential amendments.
2. The Bill seeks to achieve the above objectives.
Mumbai, PRATAP SARNAIK,
Dated the 18th March 2025. Minister for Transport.महाराष्ट्रा श्रा रा अ ाधारण्भाग्राच–अ, माच्् १९् २ २५/ााग्श् ९्र श् ११९ 5
MEMORANDUM REGARDING DELEGATED LEGISLATION
The Bill involves the following proposal for delegation of legislative power,
namely :—
Clause 1(2).–Under this clause, power is taken to the State Government
to appoint, by notification published in the Official Gazette, the date on which
the Act shall come into force.
2. The above-mentioned proposal for delegation of legislative power is of
a normal character.6 महाराष्ट्रा श्रा रा अ ाधारण्भाग्राच–अ, माच्् १९् २ २५/ााग्श् ९्र श् ११९
FINANCIAL MEMORANDUM
The Bill proposes to amend section 3 and Third Schedule and to add new
Schedule in the Maharashtra Motor Vehicles Tax Act (LXV of 1958), so as to
give effect to the proposals contained in the Budget Speech for the financial year
2025-2026. There is no provision in the Bill which would involve the recurring
or non-recurring expenditure from the Consolidated Fund of the State on its
enactment as an Act of the State Legislature.महाराष्ट्रा श्रा रा अ ाधारण्भाग्राच–अ, माच्् १९् २ २५/ााग्श् ९्र श् ११९ 7
GOVERNOR'S RECOMMENDATION UNDER ARTICLE 207 OF THE
CONSTITUTION OF INDIA
(Copy of Government of Maharashtra Order, Law and Judiciary Department)
In exercise of the power conferred upon him by clause (1) of Article 207
of the Constitution of India, the Governor of The Maharashtra is pleased to
recommend to the Maharashtra Legislative Assembly, the introduction of the
Maharashtra Motor Vehicles Tax (Amendment) Bill, 2025.
Vidhan Bhavan : JITENDRA BHOLE,
Mumbai, Secretary (1) (I/C),
Dated : 19th March, 2025. Maharashtra Legislative Assembly.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.