The Uttar Pradesh Motor Vehicles Taxation Act, 1997 governs road tax regulations for vehicle owners in the state, covering imposition details, fines, refunds, and associated laws. The Road Transport Authority (RTA) or Road Transport Corporation (RTC) manages the collection and assessment of road tax from private and commercial vehicle owners registered within Uttar Pradesh. As per Section 22 of the Act, if a vehicle operates without the required tax payment, a State Government-appointed officer can seize it or involve the police.

Calculating Road Tax in Uttar Pradesh

Several factors determine road tax:

• Type of vehicle (two-wheeler, four-wheeler)
• Use purpose (personal, goods transportation)
• Vehicle model
• Seating capacity
• Engine capacity
• Ex-showroom price

Under Section 3 of the Uttar Pradesh Motor Vehicle Taxation Act 1962, vehicle owners need to pay road tax upon registration and subsequently as per Act rules.

Two-Wheelers Road Tax

Annual road tax for two-wheelers in Uttar Pradesh includes:

• Moped (weight ≤ 90.72 Kg): ₹150
• Value ≤ ₹20,000: 2%
• ₹20,001 - ₹60,000: 4%
• ₹60,001 - ₹2 lakh: 6%
• Exceeding ₹2 lakh: 8%

Four-Wheelers Road Tax

The tax varies based on make, model, seating capacity:

• Value ≤ ₹6 lakh: 3%
• ₹6,001 - ₹10 lakh: 6%
• ₹10,001 - ₹20 lakh: 8%
• Exceeding ₹20 lakh: 9%

Goods Vehicles Road Tax

For goods vehicles:

• Loading capacity ≤ 1 tonne: ₹665/year
• 1 < tonne ≤ 2: ₹940/year
• 2 < tonne ≤ 4: ₹1,430/year
• 4 < tonne ≤ 6: ₹1,915/year
• 6 < tonne ≤ 8: ₹2,375/year
• 8 < tonne ≤ 9: ₹2,865/year
• 9 < tonne ≤ 10: ₹3,320/year
• > 10 tonnes: ₹3,320 + ₹470/tonne

Three-Wheelers Road Tax

The tax for three-wheelers is:

• Passenger (seating ≤ 12, annual): ₹600/seat
• Passenger (one-time optional): ₹5,400/seat
• Goods vehicle (annual): ₹850/tonne
• Goods vehicle (one-time): ₹7,600/tonne

Tax for Vehicles from Other States

Vehicles from other states pay:

• Light goods: ₹50/day
• Medium goods: ₹75/day
• Heavy goods: ₹100/day (monthly)
• Non-AC public service: ₹20/day (monthly)
• AC public service: ₹30/day (quarterly)

Paying UP Road Tax Online

Private vehicle owners can pay online during registration via the Uttar Pradesh Zonal Registration. Steps include:

1. Visit the Parivahan website.
2. Enter registration number.
3. Select 'Uttar Pradesh'.
4. Choose RTO and click 'Proceed'.
5. Select 'Pay Your Tax' under 'RC Related Services'.
6. Pay via Net Banking, UPI, credit/debit card.
7. An acknowledgment via email, downloadable from the Parivahan site.

Penalties for Non-Payment

The Transport Department levies penalties for road tax non-payment in Uttar Pradesh. A penalty of 4% monthly on the unpaid amount is imposed and cannot exceed twice the original tax. An annual penalty of one-tenth of the lifetime unpaid tax is applied.

Conclusion

Uttar Pradesh road taxes support state infrastructure. Vehicle owners should comply by paying online or at Regional Transport Offices (RTOs). Non-compliance leads to substantial fines and penalties.