Administration Manual - B.E.S.T. Undertaking.

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applications alongwith certificates as per Forms ‘A’ and ‘B’ and
forward the said list to the Audit Department for scrutiny.
5) After Audit Scrutiny, the Audit Department will forward audited
copy of the said list to the EDP Department for making the
payment through the pay-sheet to the members of staff in the
immediate next month. The other copy will remain with the Audit
Department, for their record.
6) The Audit Department will return these applications alongwith
the Forms to the concerned Head of the Department to file the
same in the Service Record File of the concerned member of staff.
7) The payment will be made under the payment code No. 1939.
5.3.3 Payment of M.V. Tax
The procedure regarding the provisional payment on the basis of the
preliminary declaration, the computation of the actual amount payable
or refundable on the basis of the final declaration and payment of
Bombay Motor Vehicles (BMV) Tax when the carrying capacity is
altered during the period in any financial year is outlined, relevant to
the respective sections of the Bombay Motor Vehicles Tax Act, 1988 in
Annexure ‘A’ and the methods of calculating tax under different
circumstances are indicated in Statements I & II as under :
Statement–I: Method of calculating motor vehicles tax at
Annual Rate.
Statement-II: Method of calculating motor vehicles tax at
Quarterly Rate for reduced or increased
carrying capacities.
Annexure-I:
The Undertaking is a “Fleet Owner” within the meaning of Section 2 (2)
of the Bombay Motor Vehicles Tax Act, 1988. Being a fleet owner, the
provisions of Sections 3,4,5,6 and 9 are applicable in the matter of
payment of tax subject to the modifications indicated in Section 10.
Section 10(1):- In order to determine the amount of tax payable by a
fleet owner in respect of the year ending on the 31 st day of March, 1973
or for any year thereafter, the fleet owner shall, within one month after