Maflras Traffic Control
The Motor Vehicles Taxation Act of 1938 marks the
next milestone in the progress of the measures devised to
control traffic in this Presidency. The main provisions of
the previous Act were incorporated, and in view of the fact
that the rules framed hereunder have been implemented
in those published in the Port St. George Gazette, any
enumeration of its provisions would, it is believed, be
otiose. The main effect of this new Act was to do away
with the dual taxation that was prevalent and to specify
the maximum quarterly tax for vehicles, both ordinary and
those fitted with pneumatic tyres. In the case of passenger
vehicles plying for hire, the maximum for pneumatic tyred
vehicles was set at Rs. 80 per quarter. The minimum
number of seats was likewise raised to five instead of four,
as it was in 1931. But for vehicles having a larger seating
capacity the additional tax per seat was Es. 20 per
passenger, that is, exclusive of the conductor and driver.
In 1931 in computing the number of seats, the driver
and conductor were included. Now they have been
omitted. At the present rate of taxation the maximum
rate chargeable for a 23 seater bus would be 80 plus
20 X 16 = 400 per quarter, or Rs. 1,600 per annum. On
the old basis, the provincial tax alone would be Rs. 690
and the maximum District Board licence fee, Rs. 2,300
(in Ganjam), thus making Rs. 2,990 per annum in
the shape of tax only. Leaving apart this maximum,
even if the average of Rs. 1,130 for all districts were
considered, the tax would be Rs. 1,820, which is obviously
"much higher than the Rs. 1,600 now leviable. Even
this, it must be emphasised is only the maximum rate
that could be levied. The actual rate to be chosen
would depend upon the inherent transport conditions of
the district wherein it is proposed to operate. A similar
reduction has been made in the case of freight vehicle^.
According to the old Act of 1931, the maximum weight
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