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

ii) For increased Carrying Capacity :
For increase in Seating Capacity, there is no question arises as to
refund of M.V. Tax.
If Seating Capacity is altered from 54 + 23 standees to 55 + 23
standees w.e.f. 12-6-1998.
Non-use period is from 7/4/1998 to 12/6/1998 i.e. one month non-
use.
Old Rate of Tax for 54 + 23 : Rs. 3,185.00
New Rate of Tax for 55 + 23 : Rs. 3,233.00
10 months Tax at New Quarterly rate: Rs. 2,991.00
Less:10 months Average pro-rate Tax
Paid by us : Rs. 2,654.00
Tax payable : Rs. 337.00
Pro-rata Tax for 11 months at old rate:-
5.3.3.1 Procedure in the Undertaking :
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Rs.3185 x 11 : Rs. 2,920.00
12
Add : Rs. 337.00
Total tax now payable : Rs. 3,257.00
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The Transportation Engineering department introduces new buses into
service, removes buses for repairs and maintenance and puts back
buses into service after repair & maintenance attention and when
buses are beyond economical repair and/or maintenance or damaged
beyond repairs it also withdraws them for scrapping. In all these
674
cases, the Transportation Engineering Department sends intimation by