Kerala act 025 of 1963 : The Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963 (No.25 of 1963)

156

1111?. KEKALA MOFOR VEHICLES

(TAXATION

()1- PXSbLNGERS AND

GOODS)

AC

1'.

19w (Act ^2501'

1963)

Conrnms Preamble. Sections

1. Shoxt

utle,

extent and commencement.

2. Definitions.

3.

Levy

of ^taxon

passengers and

goods.

4.

Composition

of^tax.

5

Submission

afietums.

6 Tax ^to

be

paid

'cvery

month^intoGovernment

TrcaSmy.

7

Proceduxe

where no

payment

IS

made,

etc.

3.

Fares and

{Heights escaping

assessment.

9.

Penalty

10)

non-payment

01'^tan.

0 Recovel y 01 tax, ^etc.

1 .

Liablllly

to

payment

of^tn

by persons stitcecdmg

to the ownctship, possession ^OI

conhol⁰¹motui vclnclcs.

12. Restuictions ^onthe^use01' taxable vchiclcs^m

centuin cases.

[3.

Appeal

against demind. 14-. Powcx ^toorder

production

ofaccuunta.

15. Oflelxecs and

penalties.

16.

Offences

by companies.

17.

Composition ^of

offences.

18. Reduction

of ^taxincases of certam^motm

vehicles.

1 9. Power ^ofGovernment^to

notify exemptions ^and

ieductions.

20. Power ^tomakerules.

21. But of certain

proceedings.

22. Limitation for suits and

prosecutions.

23.

Repeal. The schedule.

as

157

ACT ²⁵

OF 1963 ^'

THE KERALA MOTOR VEHICLES

(TAXATION

OF

PASSENGERS AND

GOODS)

ACT,

1963

An ^Actto

pmuidzfor ^the

levy ofa ^laxan

partengerx

and

goods

carried in

stage carriage: ^and

pub/m ^mm"

vehicle: ^in[he

Sizzle

of

Keml/I. Preamblc.——\VHEREAS ^{it is}

expedient ^to

provide

for the

levy

of a tax on

passengers and

goods

carried in

stage carriages

and

public

carrier vehicles ⁱⁿ

the State ^of

Kerala; BE it

enacted

in

the Fourteenth Year

of

the

Republic

of India as follows:—

1. Shari

"llama"!

and

mmmem'cmenl.—(l)

This AC1 may he called the Kerala Motor Vehicles

(Taxation

of

Passengers

and

Goods) Act,

1903.

(2) ^It

extends ^{to the}whole^oftheState^ofKeiala.

(3) ^It

shall ^{come into}force^{on such dateasthe}Government may, by

notification,

appoint.

2.

Defimlmnnaln

this

Act,

unless the context otherwise requires,—

(a)

"notification" means^a

notification

published ^{in the} Gazette;

(b)

"operator"

means

any

person whose^nameisenteredⁱⁿ the

permit ^astheholder

thereof,

(c) "permit"

means^a

permit

granted ^or

counterSigned under ^the

Motor Vehicles

Act,

1939

(Central

Act ⁴

of

1939),

authoris- ing ^theuseofavehicle^asa

stage carnage ^orasa

public

earner vehicle in any pait

of the

State, (:1) "piflcribed"

means

prescribed by

rules^madeunder this

Act,

(2) "public

cariier vehicle" means^amotor vehicle

carrying or

adapted

to

carry goods

for hire^OI

reward; (f)

"stage carriage"

means^amotor

vehicle,

carrying ^or adapted ^to

carry ^morethansixpersons excluding ^the

driver,

which carries passengers^for

hire or

reward, ^at

sepaiate ^faies

paid

by

or for individual passengers,

either^forthe whole

journey ^orfor

stages ^of

the journey, ^andincludes^{such a}

carriage ^whenusedasacontract

carriage within ^the

meaning of^theMotor Vehicles

Act, 1939, (a)

"State" means^theState^of

Keiala; (Ii)

"tax" means^thetaxreferred^toinsection ^3, (i)

"taxable vehicle" means^a

stage cairiage, ^ora

public carrier

vehicle,

which⁾⁵icferred^toiiisection^3.

"

Received the

assent of the President on llth

April,

1963

and Publlsl'lcd ^intheGazette

Extramdinary

dated^15th

April,

1963.

I58

3.

Law If

MA rm

parrmgm

and

goodr.—On

and from the date of commencement of this

Act,

there shall be levied and

paid

to

the Government, ^ataxonall

passengers,

luggage ^and

goods

carried

by stage carriages, ^andonall

goods

transported

by public

carrier

vehicles, at the rate of

10 naye paise

in

the rupee

on the

fares and

fi'eights, payable ^tothe

operators ^ofsuch

stage carriages ^{andattherateof ")} naye

paise

in the rupee ^onthe

freight: payable ^tothe

operators

of such public

carrier vehicles:

Provided that ^inthecasenfall

goods transported by public

carrier vehicles for

export

out^ofthe

territory

of

India,

no tax under this section shall be

payable:

Provided further ^thatno

tax shall be levred ^on

any passenger, luggage ^or

goods

carried ^ina

stage carriage, ^{if the}total distance permitted ^tobecovered

by ^such

stage carriage ^ina

(lay, ^{does not}etceetl eighty

kilometres. Explanulwn

l.—~FOI ^thepurposes^oftltls

proviso, "export"

shall not

include movements of

goods

from one

port

in

the tertiary of Indra to

another part

in the said

territory. Evflnnalmn

2.—For^theremoval^ofdoubts ^itis

hereby

declare that——

(r) ⁱⁿ

respect ^ofpassengers, luggage ^or

goods

booked

through over tlte

railways

and any road

transport service,

the

tax

payable

under this Act shall be calculated

only

on the fares ^and

freights

payable ^on such passengers, luggage

or

goods

for the distance on the road covered by ^the

taxable

vehicle, (it) ^notaxshall^be

payable

under^thisActon

goods

carried by any vehicle owned

by any

department ^{of the}

Central

Government or

by

the

Railways.

4.

Componlraii

of lam—(1)

The

prescribed

oflicer may, ^on application by ^the

operator, permit ^himinthe

circumstances^andunder the

conditions

specrfied

in the

Schedule,

to

compound

the tax

assessable on ltrm under this

Act,

by

paying

an lieu

thereof,

a fee

fixed

in the manner

specified

in the Schedule.

(2) ^TheSchedule may,^{Fromtimetotimebe}amended

by notification made

by

the Government and

approved by

the

Legislative Assembly ^oftheState.

5. Submission

of

"Winn—In respect ^0!

every taxable

vehicle,

the operator shall deliver ^or

cause^tobe delivered ^tothe

officer ⁱⁿ

charge ^of any police

station which

lies^{on ortn}the

neighbourhood

of the route^on which such

vehicle

is used and

which

is

specified by

the

prescribed olficer in consultation With the

operator,

a return in

the

prescribed form,

either

daily ^oratsuchother intervals^as

may^be

prescribed:

Provided ^thatan

operator

may, after intimation to the

prescribed officer, ^{oriftwoormore}officers^are

prescribed ⁱⁿ

respect ^ofthesame area, ^to

any of them chosen

by

the

operator,

deliver his rsturn^orcause it to be delivered to the officer to whom such

intimation

is given, in which ^casethe

operator

shall ^haveno

right, except ^{with the}

permissions 7*:

\

3

Mr i59 of

such

officer,

to

deliver the return or

cause it to be delivered at

any police

station^orto

any other officer. F. Tax [0 [it

[mid way maul/i inln Coremmml

Treasury—The ^tax payable during any month ⁱⁿ

accordance ^{with the}

returns submitted under section 5

shall

he

paid

into a Government

treasury by

the operator ^{and the}

receipt evidencing ^such

payment

forwarded^tothe prescribed officer, ^onorbefore^thefifteenth

day ^ni'themonth

iinmcdi' ately succeeding.

4

l60 revenue, whether^ornotsuch vehicle ^nr

accessories^arein the

posession or

contiol of

the

operator:

Provided that no distraint shall be made in

pursuance ofthis sub- section

except

at the instance or with the consent

of such officer as

may be authorised

by

the Government ⁱⁿ

this

behalf. I l.

Lia/uh!)

la

figment oflax by

pnmm

mare-ding

In [In

worming, potsemnn ^m{unlin/

of

mnlnr

lleilh'lt'L—(l) ^IfthetaxleViable ⁱⁿ respect ^ofany

motor vehicle remains

unpaid by any

person liable for the

payment

thereofand^suchprrson before

having paid

the tax has transferred ^the

ownership

of^suchvehicle^orhas

ceased to^bein

posses' sum or control of such vehicle the person

to whom

the

ownership

of the vehicle ^{has been}transferred^ortheperson^who

has

possession

or control of such vehicle shall

he

liable

to

pay the

said tax to the

prescribed officei ^.

.

(2) Nothing

contained^{in this}section shall^bedeemed^to afl'cct ^the

liability ^to

pay^{thesaidtaxof the}person^whohas

transl'ened the ownei

ship

or has ceased to^bein

possession

or

control of such VCthiCS'

l2. R/rlnclnmr ^on[lid^in:

oflaxabl:

1241112ch

in urlam mun—No taxable vehicle shall ^be

used^on

any

public

road in the State~

(n) ^incase

any ^taxor

penalty payable ⁱⁿ

respect thereof ^re- mains

unpaid

for mate

than

thirty days

after the notice of demand referred to in section 10

has

been

served

on the operator,

until ^{suchtax or}

penalty ^is

paid, ^or

(b) ^incasethereturns

requiled

by

section ^5havenotbeen submitted, ^if

daily

returns^{are re}

uired, ^[ormotethan seven

days,

and ifreturns at less

requent

intervals have been

prescribed,

for

such

number oftimes and

during such

period ^as

may be

prescribed,

until^thereturns are submitted ¹

Provided that the

prescribed

olficer may, if the

operator

proves to

his

satisfaction

that the failure to

submit

the returns referred toⁱⁿ clause

(/1) ^wasnot

deliberate, exempt ^the

vehicle ^fromthe

operation ^of that clause.

1 3.

Appeal

agutiul

d2mand.—~(l) Any operator

objecting

to ^a nDtice ofdemand served^onhim

under section 10 may, within

thirty clays ^oftheservnce

thereof,

appeal ^totheDistrict

Collector ^:

Provided ^thatno

appeal

shall be

entertained

unless^itisaccom- panied ^by

satisfactory proofof ^the

payment ^{of the tax}

admitted

by ^the appellant ^tobedue.

(2) ^TheDistrict Collector^may,after givmg^the

appellant ^an opportunity ^of

being heard,^passsuchorders ^{on the}

appeal ^ashe thinks ^lit. M. Power ^la

older

production of

«trauma—Any

officer

of the Government

prescribed by

them

in

this beliall' may,

by

order,

require any operator ^to

produce

such accounts,

registers

and

documents,

and ^to furnish ^suchinformation

ielating ^{to the}

taxablevthiclc^orthefares

and

5

r)» as

|6l freight:

collected ⁱⁿ

respect ^of

passengers travelling ^or

luggage ^or

goods transported,

therein, ^{as may be}

specified ^intheorder.

15.

Ofmu:

and

panallieL—Any person who— (a)

being ^an

operator,

submits ^orallows^tobe

submitted ^an incorrect ^or

incomplete

return under section

5, ^orfails ^to submit ^a

return ^as

required

under that

section

; ^or

(II)

being ^an

operator, fraudulently

evades^orallows ^tobe evaded, ^the

payment ^ofany ^{taxduefromhim; or}

(c) being ^an

operator, fraudulently

makes ^orallows ^tobe made any wrong entry in, ^or

fraudulently

omits ^or allows ^tobe

omitted any entry from, any

statement submitted, ^or

any

account ^or

register

maintained

by him ; ^or

(d) wilfully ^actsincontravention ^{ofanyof the}

provisions ^of this Act or

any rules^madethereunder^or

any lawful order

passed

in accordance

therewith, shall be

punishable ^withfine

which may extend^toonethousand rupees, and if the

Magistrate

concerned

so directs ⁱⁿ

his

order,

the person ^con- victed shall pay in

addition,

as if it were a

fine,

such

specified

amount as the

Magistrate may determine to be the amount which the person convicted ^has

evaded to

pay.

16.

Diana:

by

companier.—-(l)

Where ^anoffence under this^Act has been committed

by

a

company, every person ^{whoatthetimethe} offence was

committed,

was in

charge of,

and

was

responsible ^tothe company for the conduct of^the

business ^ofthecompany, ^aswell^asthe company shall be deemed^tobe

guilty

of ^the

ofl'ence and

shall be liable to he

proceeded against

and

punished accordingly:

Provided that

nothing

contained in^thissub-section shall render any such person liable to

any punishment provided

in ^thisAct if he

proves that the offence was committed without his

knowledge

or that ^he

exercised

all due

diligence

to

prevent

the commission of such offence.

(2) Notwithstanding anything

containedⁱⁿsub-section ^(1), where an

offence under this Act has been committed

by

a

company and it is

proved

that the

offence has been

committed with the consent or connivance

of

or is

attributable to

any neglect

on

the part of, any director, manager,

secretary ^orother ofiicer^{of the}company, ^such director, manager,

secretary ^orother

ofiicer shall^alsobedeemed ^tobe guilty ^ofthat

offence^andshall ^be

liable^tohe

proceeded against ^and punished accordingly. Explanatimn—For ^thepurposes^ofthis

section,— (a)

"

company

"

means a

body corporate,

and includes a firm or other

association

of

individuals ; and fi

(b)

"

director

"

in relation to a firm means

a

partner

in the rm.

l7.

Composition ofqflmus.-—(l)

The

prescribed

officer may accept from any person who has

committed,

or is

reasonably

suspected

of

3

/ 5-

l

l

r/

162

having

committed,^anyoil'ence

against ^{this Act,}

consisting ^oftheeva- sion of any

tax leviable under this

Act,

a sum

ofmoney

not

exceeding two

hundred and

fifty

rupees

or double the amount of the tax recovcrble whichever ^is

greater, ⁱⁿ

addition^totheamount^oftaxsorecoverable.

(2) ^Nooffence

punishable

under^thisAct

shall ^be

inquired ^into or tried

by any Court

inferior to that

of a

Magistrate

of the Second Class.

18.

Reduclian

aftax

in raw

of

certain malar

v:hitl:r.—Where

the operator ^ofamotor

vehicle ^isa

co-operative society registered ^or deemed to be

registered

under any law

relating

to

co-operative

moieties for the time

being ⁱⁿ

force.

the

tax

payable ⁱⁿ

respect

of that motor vehicle shall

be one half of

the

rates

payable

under

this

Act,

if the prescribed officer is

satisfied,

after such

enquiry

as he deems

fit, t

at,—

(i) ^the

co-operative

society ^is

solely engaged ^inthebusiness of

transport ^ofgoods ^or

passengers ^orboth

from ^one

place

to another ⁱⁿ motor

vehicles

;

(n) ^at

least

seventy ^fiveper ^centofthemembers ^oftheco- operative society ^areits

employees ^;

(iii) ^at

least

fifty per ^{centof the}members^ofthe

co-operative society ^arenot

related ^{to each}other^; (11/) ^atleast

ninety per ^{centof the}

employees ^ofthe

society ^are its members ; and

(u) ^themotor vehicle^isused

exclusively

by ^the

co-operative society.

Explanalinn.—F^{or the}purposes^ofthissection ^a

member shall ^be deemed ^to

be related ^to

any other

member

if ^thatmember^isthe^hus- band, wife,

brother^orsister^or

any lineal ascendant^ordescendant^of that

other

member. l9. Power

of

Gavemml la

nnls'fy

exemptions

and

12ducliom.—(i) The Government may, by

notification,

make ^an

exemption

or

reduction in

rate,

in

respect

of the tax on

any specified

class of passengers,

luggage or

goods

having regard

to all

or

any of the

following matters, namely ^:—

(a) ^{inthecase of}passengers^and

luggage, ^thepurpose^for which

the

journey

is

performed;

(b) ^inthecaseof

goods, ^thecommercial

importance ^ofsuch goods; ^and

(c) ^suchother matters ^as

may^be

prescribed.

(2) Any

exemption ^fromtaxor

reduction^{inthe rate oftax} notified under sub-section

(1) may ^be

subject ^to

such restrictions and conditions as

may ^be

specified ⁱⁿ

the notification.

(3) ^TheGovernment^may,by

notification,

cancel ^or

vary any notification issued

under sub-section

(1).

20. Power to malt:

mien—(l)

The Government may, by

notifi- cation, ^makerules^to

carry ^outthe

purposes ofthis

Act. Lcu ,__-

7

i)» '4?

163

(2) ^In

particular ^and

without

prejudice ^tothe

generality ^of the

foregoing

power, such rules

may provide

for—

(a) ^allmatters

expressly

required ^orallowed

by ^{thisAct to} be

prescribed

;

(b) ^the

intervals, ^{ifany, at}which returns under section ⁵ shall

be submitted ;

(r) ^the

maintenance ^ofaccounts^and

registers ^andthesub- mission of returns and statements

by operators

;

(d) ^themanner^of

serving

notices^ofdemand under ^this Act ;

(e) ^theduties^and

powers^ofofiicers

appointed ^forthepur- pose of

enforcing

the

provisions

of this

Act;

(f) generally regulating ^the

procedure ^{to be}

followed ^and the forms to be

adopted

in

proceedings

under this Act ;

(g) any other matter^forwhich there^isno

provision ^orno sufficient

provrsion ⁱⁿ

this Act and for which

provision is, ^inthe

opinion ^ofthe

Government, necessary^for giving

effect^tothepurposes^ofthisAct.

(3) ^Thepower ^{to make}rules

conferred ^{by this}

section, shall, except ^onthefirst

occasion of ^the

exercise

thereof,

be

subject ^tothe condition of the rules

being

made after

previous

publication

for

a

period of not less

than

one

month.

I

(4) Every ^rulemadeunder ^thissection^andevery notification issued under section 19 shall he [aid as soon as

possible

before the legislative Assembly

while^itisinsession^foratotal

period ^offourteen

.

days

which may be

comprised

in one session or in two successive ses- sions, ^and

ifbefore^theexpiry ^{of the}sessionⁱⁿ

which ^{itissolaidorthe} session

immediately

following,

the

Legislative Assembly

make any modification in the rule or notification or decide that the

rule

or notification should not^be

issued, ^theruleor

notification shall thereafter have

effect

only

in

such modified

form or be of no

eiTect,

as the case may be, ^so

however,

that

any

such modification^orannulment shall

be without

prejudice

to the

validity

of

anything previously

done

under

that rule or notification.

21.

Barry

certain

pramding:.—(l)

No

prosecution

or other pro- ceeding

shall^beinstituted^inaCriminal Court without^the

previous sanction of the

Government,

against

any officer ^or

servant of

the Go- vernment, for any ^actdone^or

purported ^tobe done

under ^this

Act. ('2) ^Noofficer^orservant^oftheGovernment shall^beliable in

respect

of any such act in any civil ^or

criminal

proceeding,

if the act was done in

good

faith in the course of the execution of

duties or the discharge

offunctions

imposed ^{by or}under^thisAct.

22.

Limitation/or

mils and

proxztulmns.—No

suit^orother

proce- eding

shall^beinstituted

against ^theState^andno

suit, prosecution ^or other

proceedingshall ^beinstituted

against any officer^orservant

of the Government in

respect

of any ^actdone^or

purporting ^to

be done under this act, unless^the

suit,

prosecution ^orother

proceed- ing ^isinstituted within^{one year fromthedateofthe act}

complained ^of, SIS—Ila

8

I

/

I64

23.

Raped—The

Madras Motor Vehicles

(Taxation

of Passen- gers ^and

Goods)

Act,

1952^asin

forceⁱⁿthe Malabar District referred to in

sub-section

(2)

of

section 5 of the

States

Reorganization

Act,

1956

(Central

Act 37

of

1956)

is

hereby repealed. Tn:

SCHEDULE

(See

section ⁴⁾ l.

(l)

The

composition

fee

referred to in

section

4, shall,

in re- lation to

any period

before the

commencement of this

Act,

be ulcul- ated for the entire

unexpired

period

of the currency of the

permit

or for a

period

of

three

months,

whichever is

less,

at the rate,—

(a) ^inthecaseofa

stage

carriage, ^of24naye paise per ^seat per year

per kilometre,

of

the

total

distance

permitted ^tobe

covered

by such stage

carriage

in a

day

or at the

option

of

the operator

of

twelve rupees and

fifty naye paise per ^seat

per

quarter ^;and

(b) ^inthecaseofa

public

carrier

vehicle, ^of

twenty-two rupees and

fifty naye paise per month. Explanation.—-Where ^a

stage carriage ^is

permitted ^to

carry stand- ing passengers, one-third ^ofthe

fee-per ^seatreferred^toin

clause

(a) shall also

be

payable

in

respect

of each of

the

standing passengers aforesaid as if

seating

accommodation had been

provided

for

them.

(2) ^The

provisions ^{of thisrule}shall

apply only ^tothe

Malabar District

referred

to in sub-section

(2)

of section 5 of the States

Reorga- nisation

Act,

1956

(Central ^Act37of

l956).

2.

(l)

The

composition

fee referred to in section

4, shall,

in re- lation to

any

period

after the commencement of this

Act, ^be

calculated for ^theentire

unexpired period

of the currency^ofthe

permit ^orfora period ^ofthree

months,

whichever ^is

less, ^attherate—

(a) ^inthecaseofa

stage carriage, ^of48

(Forty-eight) ^naye paise per ^seat

per year per kilometre ^ofthetotal distance

permitted ^to be covered

by

such

stage carriage ^ina

day ^orat

the

option

of the operator, ^{of 25}

(Twenty-five)

rupees^{per seat per}

quarter, ^and

(b) ^inthecaseofa

public

carrier

vehtele,ofRs.

"2'50 Ru ees one hundred and twelve

and naye Paise

fifty ^r

quarter.P Pe Explanalian

I.—Where ^a

stage carriage ^is

permitted ^to

carry standing passengers, ^onethird^{ofthefeeper seat}referred ^toin

clause ^(a) of sub-rule

(1)

shall also be

payable ⁱⁿ

respect

of each of the

standing passengers aforesaid^asif

seating

accommodation had been

provided for

them. Explanntmn

II.—Where ⁱⁿpursuance^ofany

agreement

between the Government

of Kerala and the

Government

of any other

State, com sition fee in respect of any stage carriage plying

on a route

lying partiyoin ^theState^ofKerala^and

partly ^intheother State^is

payable ^to the

Government of

Kerala,

composition

feeⁱⁿ

respect of such vehicle shall be calculated ^onthe

total distance covered

by

0%

165

(2) ^Theamount^oflhccomposition^feecalculated^with

reference to

clause

(a)

or clause

(1:)

of

sub-rule

(I)

shall be

payable

at the Opllou of

the

operator

either

quarterly

or in

three

equal

monthly

instalments.

3.

Any application

for the

grant

or

renewal of

permission

to

pay the

composition

fee mentioned

above,

shall be

made,

not less than fifteen

days

before the commencement of the

period

for Wind] the

tax is intended to

be

compounded, provided

that the

prescribed

officer may in any

case, for reasons to be

recorded

by

him in

writing,

permit

the application ^tobemadenotlater^than

fifteen

days ^fromsuchcommen- cement

; and the

application

shall

be

accompanied by

a

receIpL ievidencing the

payment

into a

Government treasury

of the

composition e.

10