Applicable to Certain Vehicle Categories

• Yes, road tax can vary based on seating capacity, especially for commercial vehicles.
  
• Buses, vans, maxi cabs, and other transport vehicles are commonly taxed per seat.
  
• Passenger-carrying vehicles used for business purposes are subject to this rule.
  
• States use seating capacity as a key factor for tax slab classification.
  
• This does not usually apply to private cars or two-wheelers.
  

Seating-Based Slabs and Rates

• Vehicles with up to 6 seats may fall under the light commercial category.
  
• Mini buses with 7 to 12 seats attract a moderate road tax rate.
  
• Large buses with more than 13 seats are taxed at higher rates.
  
• Some states levy a fixed tax amount per seat per quarter or year.
  
• The tax amount increases proportionally with the number of passengers allowed.
  

State-Specific Variations

• States like Tamil Nadu, Maharashtra, and Uttar Pradesh apply seat-wise road tax.
  
• The tax model and rates vary across different state transport laws.
  
• Some states follow a fixed slab while others charge per additional seat.
  
• Rural or educational vehicles may get concessions based on declared seating.
  
• The calculation is notified in state transport department circulars.
  

Impact on Different Vehicle Types

• Tourist buses, school buses, and contract carriages are directly affected by this rule.
  
• Higher seating capacity means higher operational tax costs.
  
• Some private-use MUVs and SUVs with more than 7 seats may fall under this category.
  
• Taxation may differ between private and commercial registration of the same model.
  
• Owners must declare accurate seating to avoid legal penalties.
  

Documentation and Compliance

• Seating capacity must match what is recorded in the Registration Certificate.
  
• Tax assessment is based on the manufacturer’s seating specification.
  
• Any changes to seating (addition or reduction) must be reported to the RTO.
  
• False declaration can lead to fines or suspension of vehicle documents.
  

RTO officials verify seating during fitness and tax renewal inspections.