Is there an infrastructure cess on new vehicles registered in Cuttack?

Detailed Legal Analysis

Yes, there is an infrastructure cess on new vehicles registered in Cuttack, Odisha, as per the provisions of the Odisha Motor Vehicles Taxation Act, 1975.

The infrastructure cess is applicable to support the development and maintenance of roads and transport infrastructure within the state. The cess is levied in addition to the standard road tax that vehicle owners are required to pay upon registration. The following points outline the relevant details regarding the infrastructure cess on new vehicles:

• Applicable Vehicles: The cess primarily applies to all categories of new vehicles, including two-wheelers, cars, and commercial vehicles.
• Rate of Cess: The rate of the infrastructure cess varies based on the type and category of the vehicle. Generally, it is a percentage of the vehicle's value.
• Legal Framework: The cess is imposed under Section 3 of the Odisha Motor Vehicles Taxation Act, 1975, which empowers the state government to levy taxes on motor vehicles.
• Collection Mechanism: The cess is collected during the vehicle registration process at the Regional Transport Office (RTO) in Cuttack.
• Exemptions: Certain vehicles may be exempt from the cess, such as those used for specific public service purposes or vehicles owned by government bodies, as per the provisions set forth by the state government.
• Payment Procedure: Vehicle owners are required to pay the cess along with other registration fees at the time of registration. Payment can usually be made through online portals or directly at the RTO.

It is important for prospective vehicle owners in Cuttack to be aware of this additional cost when budgeting for a new vehicle. Keeping abreast of any changes in the taxation policies or rates is advisable, as these can be subject to periodic updates by the state government. For the latest information, vehicle owners can refer to notifications published by the Odisha government or consult the official website of the Cuttack RTO.