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• THE KERAL:\ MOTOR VEHICLES (T·\XATIO~ OF PASSEJ\GCRS 1\ND GOOD';)- R[VJVAL AND SPECIAL PJ{OVJSTO:\S.ACT, JCJf11
PrPamb/P
Sn/illrlS
(Act 2 of 1934-)
C '0-:'\TENTS
Sh()rt t1tle, C'
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1 - ' . Re..,wal of Keraln ,\(:t ~) nf I <)1)3 and rules made thereunder for · . ce1 tain purpo~e~.
4 Amendment Act of2) of 1%3
1 Spec1al proviSI()m Ill 1 C>p~cc of ta-:: 011 t1 J.ctor-tr
1. Repeal and saving~. •
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l'HE KERALA :MOTOR VEH1CLLS ('I A).A"J 10:'\ OJ PA:-oSLl\(JLRS AND GOODS) RCVTV AI,, 1\l\D SPECIAL PROVISTO:\"S l.
AC:l, t9sq•
• . (Act 2 ?f 1934)
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An Act to 1f'111i'f rmd ammd lht• J,-Cialn •\1otor Vcll!clt ~ · (Tam/on rif Pn"mt.tn ~ mzd . - r.nnrh) Act, 196'1 m1d to mnl.r .'u1tam ~fJPcwl prrJ11H7011> fm tlu• lrv) rmrl rollei/1011 of tm. nn l!,ondr rm 11rrl m hrmlrd h)' ar/zrtdntrd nflurlc~ t1nr/01-lrO!lm romhmatrrm~, tt'lln-11azle1 cnmbtnnlwn, and t1mln ~ drawn . . bJ am other motm ,Jrlnclc, fm the jJn10d dlfl!ll!f. wl11rh thr ~md f1rl 11 os 111 fnrrr - - P1r0111hlr -WHLRJA~ m \
Bon cit or I he Krrala Hlll;h Cottrt' h,~<; held that lt
in the Ket ala ~1otot Vehtcl<'' ( Lt '\alton of Pa,scngrrs il!ld Good'>) Act, I 961,
AND WHJ:RJ:A~ the Ke1ala Moto• VelHclr~ (Ta,atton of Pa~<;enger' and Good~) Act, I 963 ha, hrcn 1 epe tied by''~( I ton )0 of the Kct a l
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AKD \VIIERJ:A' tl Ita, become ncre~s:u v m 1 ht: ln~h1 ol the ~.l.t(l dt!ctsion of the Ket ala Ht~h C:oLit t, to 1 C\"t\ e cllld amend the Ke1 al
B1~ tt enacted ni tlte l'htt l) fotu tit Yeat of the RepubliC. of Inrlta as fc•llO\\'<;.~.
I. Shmt tztle e>.trnt and coll/11/mremwt.-(1) Tht<.; Act may he called the Kerala Motor Veluclcs (Taxatton of Pa<.;<;en~cz ~a ncl Good') Rev I\ <1! and Spectal Provi,JOm Art, 1983
(2) . It extend< to the whol<' of the State of Ke1ala.
(3) It ~hall bt· deemed I~ have come til. to lot cc on the 22nd dav of Janum), 1983
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• 2 · lnlc1p1etattou --All "01 d~ .md C>-1)1 c~~•on~ u.,,~d in tlus •\ct shall have the meanmg' 1 r~pectl\ clv .l~~~~ned to them 111 th<' Ket ala \1otor V <'hide~ ~~
"'R<'tel\ccl1he aN~ntoftheGovetnot oHthe2nd day of )anua1\, JC)84 and ·published 111 1lw Kerah Ga7<'1 t<' ~~xtra01 rlmar~ ::-.Jo 24 o~ted Gth Janual)·, I CJ84.
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'5 (1 ,\,,\tJ•m of P.l..,..,en~er; :md (.ood'' ·\ct In t h•~ t\ct
l!:Jfi') ,., rC"VJ\Cd ami ~mended
¥ ::1 • Hr.rurl nf ! .. rala Art ~) of \963 .rmd nde1 madr the1nmdt'1 fm cer/nm ....._ jJ!afJnfes --The Ke;
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~- 'Act, 1%1 (2) of .J%1) (he,rcmaftt'r J('fcrred to ,1~ thC" ~,tid '\ct) and the rnlc~ made thetcunder arc hcrcb) re\'l'ved and siMI\ be, and ~hall be deemed alway., to lit\(: been rn for(.e ~rdJject to the ,uncndmcnts and spectal prov1srom hcrernaftt'r
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4 Amenr/mml of ·let 2.) o{ 196'~ -1 n the '-lrd t\ci ,- ·(I) rn ~cctron 2.--
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(r) fm d
''(al 'attJcul
• ( .11} · 'ca 1 r.1.1~c \I 11 h 1 t., IS',~ 1 n rn .ltrcal \',u rat ron~ ami c-ognate cxpr c~<;rons i nd uric~ h.111lagc · r •
(,UJ) 'good~ \(;l11dc" pwJil\ ,my motor vr;hJClc constructed, or
ildar)ted lor me for the c.1n J,tge of good\ ~olcl) or 111 addrt1on to p
- (u) • lrll cla11'c (e\. the fn11owrn~ d
"(e) 'public car11er vC'h1cle' mcam ,1 good~ v<>hrclc carryi•1g goods f I d " 0\ 111 C 01 l C\1 d I ,
(2) 111 ~ectw,n 3, fo1 the word "tr .tn,por ted'' , 111 both 1 he pLtce~ wh<>r"l'! it occur' the word, 'c;u ned'' \hi111 be 'nbstJtnteJ
I (3)
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. "4 C"mpoq/toil' of fat -'J he 0pcr.llor nr.tv, d.t hrs optron, compound the tax payable b) hnn under 'lib-section (3), ol ~cction 3 b)' paymg Ill hcu thcJcol, a fee fixed 111 the mam1c1 ~pcc1ficd rn the Srheclnlc, to the p1escnbcd ,office1 or to an) othe1 officer authorrsed bv the Covet nn1cnt 111 tillS behalf by notJficdtJOn m the C,lZt'tte, before the 29th da\ ofFebruar y, 19S4. - . , ..
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claimant to file the proof of his claim with the Commissioner within ~he time specified in the advertisement. ~ •
(4) Every·clai~ant who fails to file the proof of his claim within the time specified by the Commissioner shall b~ excluded from the disburse- ments • made by the Commissioner.
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(5) The Commissioner shall, after such investigation as may in his opinion, be necessary and after givin!S the Company an opportunity of refut- ing the claim and after !Siving the claimant a reasonable opportunity of being heard, by order in wnting, admit Qr reject the claim in whole or in part:
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Provided that the Commissioner shall apportion the amount placed at his disposal in case the total admitted claims are,found to be in exces~ of the amount placed at his disposal.
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1 9. Power of Commirsioner to regulate hzs procedurl', etc.-(1 ) The Com- missioner shall have the power to regulate his own procedure in all matters arising out of the exercise of h1s powers and the discharge of his functiQns under this Act, includmg the place or places at which he may hold his sittings and shall, for the purpose of making any investigation under this Act, have the sarne powers as are ,vested in a civil court under the Code of Civil Pro- cedure, 1908 (Cent~al Act 5 of·1908), while trying a suit, in respect of the following matters, namely:- , · . (a) the- summoning ·and enforcing the attendance of any witness and examining him on oath; . . (b) the discovery and production of any document or other material object producible as evidence ;• · . (c) the receipt of evidence on affidavits; (d) the issuing of any commission for the examination of witnesses. (2) Any investigation before the' Commissioner shall be deemed, to be a judicial proceeding within the meanin!S of sections 193 and 228 of the Indian Penal Code (Central Act 45 of 1860) and the Commissioner shall be deemed to be a civil court for the purposes of section 195 and Chapter XXVI of the Code of Cnmmal Procedure, 1973 (Central Act 2 of 1974). ' 20. Appeal by Claimants.-· A claimant who is dissatished with the deci- sion of the Commissioner under secrion 18 may1prefer an appeal again~t the decision to the principal civil court of origmal jurisdiction within the local limits of whose jurisdiction the registered office of the Company is situated. ~ I . ' · 21. Disbursement of money ·by the Commissioner to claimants -After '4dmitting a claim under th1s Act, the amount due in respect of such claim shall be paid by the CQmmissioner to the person or persons to whom such amount is
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IJ Adw~lmml r~J tn1 a/11·ad) wllt•ctrd -· (I) The amount of tax on goods L·IIIJcd b\ anv a1 t JcHiated veiHcle, t1 actor-traiici combmation, ullei-ll aiier ~ cornbmat1C:n o; tJ,ulci dJ.l\~11 b~ 'lll)' othe1 motm' veh1cle fm the pe1 1od com- \- mencmg on the I ~t cl
be1 197). < ollcctcd hom :111\ opc1 .JtOJ or othe1 pe1 '>On unde1 the ~atd Act. ~hall be
adJmte-rl tow;ud~ the tax ch·JC It om hnn fo1 tht ,-uri pf"l 10d undt>1 tiH· ~;ud Act
• .1~ 1 evtve<.l and ,uncnded IJ\ t lm Acl. '
(2) T f ~uch t.n. collected f1 om an opel at .11 01 ot h<'J pc:r~cm undct the ~atd Act'' lcs' than the ,unount of ta-.. due uncl<;1 tlJ<• sa1d Act .t'> JC\ JVCd and amended 1)\ tlu~ At t onlv tlw bal.mce '>hall br '' ·: .. vc,ed f1om hun .l'Hl if the tax ~o collrrted ~~ 111 c-..rf"'~ <;urh e-..cc~~ ~hall I>•· Icfundcd'to lum
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7 RPfJral and \Oil7ng~.--( I) The Ke1 .da ?vloto1 VeiHclC<; (TaxatiOn of Pa~~engeJ ~ and C.ood<.) Rcnval :md SpccJ,tl p, OVI~JOm 01 dmance, 1983 ( 3 5 of I C);r~) ( hc1 f" JJJ,lft I'J reft:J 1 eel to :1'> the ,,ud Ol(i man< c). " hc:1 c• by rc pealed.
(2) i'\ot\\Jth'>l.Jndln~ <;uch ICJ)fal, an)tlun~ done 01 dcl'mccl to have been done 01
(3) Nothmg cont,uncrl 111 tin., ,\ct 'o;h
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