Bihar Road Tax

In India, road tax is levied by the respective state governments on individuals for the use of their vehicle on public roads. The imposition of tax varies from state to state due to different tax rates set by the particular state government based on vehicles. Road tax has to be paid by vehicle owners at the time of registering their vehicles with the Regional Transport Office. In this article, we explore the various aspects of Bihar Road Tax in detail.

Bihar Vehicle Tax Act, 1979

As per the provisions under the Bihar Vehicle Tax Act, 1979, the transport department is responsible for collecting road tax from vehicle owners in the state. The road tax payment options include monthly, quarterly, annual, or lifetime basis. The registered vehicle owner or any individual who owns a vehicle must fill a form stating the particulars of the vehicle and its use in the state to the taxation authority.

Calculation of Road Tax in Bihar

In Bihar, road tax is calculated based on various factors such as the type of vehicle (e.g., two-wheelers, four-wheelers), and the purpose of usage (personal or transportation of goods). It also depends on the model, make, seating capacity, engine capacity, etc. The vehicle owner needs to pay the tax according to the rate mentioned in the tax rules specified below.

Tax Rate on New Private Vehicles

For Motorcycles

S.No	Description of Vehicle	Tax Rate
1.	Up to Rs.1,00,000	8% of the vehicle cost
2.	Above Rs.1,00,000 to Rs.8,00,000.	9% of the vehicle cost
3.	Above Rs.8,00,000 and up to Rs.15,00,000.	10% of the vehicle cost
4.	Above Rs.15,00,000.	12% of the vehicle cost

For Motorcars, Jeep and Omnibuses with seating capacity up to 12 used for personal use.

S.No	Description of Vehicle	Tax Rate
1.	Up to Rs.1,00,000	8% of the vehicle cost
2.	Above Rs.1,00,000 to Rs.8,00,000.	9% of the vehicle cost
3.	Above Rs.8,00,000 and up to Rs.15,00,000	10% of the vehicle cost
4.	Above Rs.15,00,000	12% of the vehicle cost

Tax Rate on Commercial Vehicles

For Three-Wheelers(Seating capacity no more than four persons excluding Driver)

S.No	Period	Tax Amount
1.	15 years	Rs.10,000
2.	10 years	Rs.6,700
3.	5 years	Rs.6,000

Seating capacity, not more than seven years (excluding Driver)

S.No	Period	Tax Amount
1.	15 years	Rs.15,000
2.	10 years	Rs.11,000
3.	5 years	Rs.9,000

Motorcycle/Taxi/Motor Cab/Maxi Cab (excluding Three-wheelers) with seating capacity up to 12

S.No	Description of the Vehicle	Tax Amount
1.	Up to Rs.1,00,000	8% of the vehicle cost
2.	Above Rs.1,00,000 to Rs.8,00,000	9% of the vehicle cost
3.	Above Rs.8,00,000 and up to Rs.15,00,000	10% of the vehicle cost
4.	Above Rs.15,00,000	12% of the vehicle cost

Transport vehicles other than goods carriage, motor cabs, and maxi cabs exclusive of the driver and conductor

Seating Capacity	Ordinary Bus	Semi-Deluxe Bus	Deluxe Bus	Volvo, Mercedes, and equivalent Bus
13 to 26	Rs.550 per seat	Rs.675 per seat	Rs.785 per seat	nil
27 to 32	Rs.600 per seat	Rs.750 per seat	Rs.860 per seat	nil
32 onwards	Rs.700 per seat	Rs.870 per seat	Rs.1025 per seat	nil
Volvo, Mercedes, and equivalent buses	nil	nil	nil	Rs.1300 per seat

For Goods Carriage

S.No	Description of the Vehicle	Tax Rate
1.	Up to 1000 kgs registered laden weight capacity.	One-time tax of Rs. 8000/- at the time of registration in the state for a period of 10 years.
2.	Exceeding 1000 kgs but not exceeding 3000 kgs of registered laden weight capacity.	One-time tax of Rs. 6500/- per ton or part thereof at the time of registration in the state for a period of 10 years.
3.	Exceeding 3000 kgs but not exceeding 16000 kgs of registered laden weight capacity.	Rs. 750/- per ton per year or any part thereof.
4.	Exceeding 16000 kgs but not exceeding 24000 kgs of registered laden weight capacity.	Rs. 700/- per ton per year or any part thereof.
5.	Exceeding 24000 kgs of registered laden weight capacity.	Rs. 600/- per ton per year or any part thereof.

Road Tax Exemptions in Bihar

Women who have registered a vehicle (3 or 4 wheeler) as a commercial vehicle and holding a valid driving license are exempted from paying road tax. This exemption is a step forward in empowering women vehicle owners in Bihar.

Time Limit of Tax Payment

The tax levied under the Motor Vehicle Act, 1988, must be paid at the time of registration of the vehicle. In the case of an old motor vehicle, if the fee (tax) payable for the lifetime of the vehicle has to be paid, it must be completed within thirty days from the expiration date of the previous tax paid. If non-payment occurs, a penalty may be imposed, as discussed here.

Penalty for Non-Payment of Tax

If a taxpayer fails to pay the road tax within the specified time limit, the assessing authority may impose a penalty of the prescribed amount with interest immediately. It is crucial to ensure timely tax payments to avoid penalties and additional interest charges.

Refund of Tax Paid

If there is any excess tax paid, a refund can be claimed by submitting an application form along with the required documents to the taxation authority. After verification with the submitted particulars, the taxation authority will issue a refund voucher in the prescribed form to the taxpayer. For guidance on managing tax documents, explore our digital signature services.

Payment of Bihar Road Tax

The taxpayer responsible for paying road tax on their personal vehicles may remit their taxes at the office where their vehicles are registered. For vehicles registered outside Bihar or temporarily used in the State, the taxes should be paid at the border or the nearest Regional Transport Office (RTO). The mode of tax payment can be in cash or draft by filling in an application. To understand more about tax regulations, visit here.

For region-specific regulations, you might find it useful to check similar procedures in places like Ludhiana and Mysuru.

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Frequently Asked Questions

Common questions about Bihar Road Tax.

Road tax in Bihar is levied by the state government on vehicle owners for the use of their vehicles on public roads. It is a tax that vehicle owners must pay at the time of registering their vehicles with the Regional Transport Office.

The calculation of road tax in Bihar is based on various factors such as the type of vehicle (two-wheelers or four-wheelers), the purpose of usage (personal or transportation of goods), the vehicle's model, make, seating capacity, and engine capacity.

For new private vehicles in Bihar, the road tax rate is based on the vehicle's cost. It ranges from 8% of the vehicle cost for vehicles up to Rs. 1,00,000 to 12% of the vehicle cost for vehicles above Rs. 15,00,000.

For three-wheelers with a seating capacity of up to four persons (excluding the driver), the road tax in Bihar is a one-time payment ranging from Rs. 6,000 for a 5-year period to Rs. 10,000 for a 15-year period.

For goods carriers in Bihar, the road tax rate depends on the registered laden weight capacity. It ranges from a one-time tax of Rs. 8,000 for up to 1,000 kgs to Rs. 600 per ton per year for vehicles exceeding 24,000 kgs.

Yes, women who have registered a three or four-wheeler as a commercial vehicle and hold a valid driving license are exempt from paying road tax in Bihar.

If the road tax is not paid for the lifetime of the vehicle, it must be paid within 30 days from the expiry date of the previous tax paid.

If the road tax is not paid within the specified time limit, the assessing authority may impose a penalty of the prescribed amount along with interest.

Yes, if excess road tax has been paid, the taxable person can claim a refund by submitting an application with the required documents to the taxation authority.

Road tax in Bihar can be paid either in cash or by draft at the office where the vehicle is registered or at the nearest Regional Transport Office (RTO) for vehicles registered outside Bihar or temporarily used in the state.