General Applicability

• Road tax is mandatory for all motor vehicles operating on public roads in India.
  
• It applies to private, commercial, transport, and non-transport vehicles.
  
• The obligation begins from the date of initial vehicle registration.
  
• Payment is required to obtain a valid Registration Certificate.
  
• Driving a vehicle without paying road tax is a legal offense.
  

Private Vehicles

• All privately owned two-wheelers and four-wheelers must pay road tax.
  
• The tax is usually paid once at the time of registration.
  
• After 15 years, renewal tax becomes applicable.
  
• Non-payment can lead to penalties or cancellation of registration.
  
• Even second-hand vehicles must have valid road tax records.
  

Commercial Vehicles

• Road tax is compulsory and recurring for commercial vehicles.
  
• These include trucks, buses, taxis, and goods carriers.
  
• Payment schedules may be monthly, quarterly, or annually.
  
• It is essential for renewal of transport permits and fitness certificates.
  
• Delays in payment attract penalties and operational restrictions.
  

Exemptions and Concessions

• Some vehicles may be exempt based on usage or ownership.
  
• Government vehicles, ambulances, and fire engines often enjoy exemptions.
  
• Electric vehicles may receive full or partial exemptions in certain states.
  
• Agricultural tractors used for farming purposes may be exempt.
  
• All exemptions must be notified officially by the respective state government.
  

Legal Consequences of Non-Payment

• Driving a vehicle without paying road tax is punishable under law.
  
• Authorities may impose fines or seize the vehicle documents.
  
• Re-registration or ownership transfer requires up-to-date tax payments.
  
• Vehicles without tax clearance cannot legally operate on roads.
  

Compliance is enforced by Regional Transport Offices under state jurisdiction.