J--
• 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'
<"nt anrl rommencl"ment. InterpretatiOn. _
I.
2.
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~. •
. .
• ' -
1
•
I
•
4
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)
.
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 \
No' 3Y and 40 of 197'1, a DI\:J'>ton
Bon cit or I he Krrala Hlll;h Cottrt' h,~<; held that lt
vclmJc, \uthm the nwanm'g of that e'\ples,ion
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
.
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
..1.-' .,.
• 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.
•
•
2
'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;
L
~- '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
)<,t (!.wof Julv, 1963 and endrng wtth the 10tlr da) of Ser)telllber J97i
'
4 Amenr/mml of ·let 2.) o{ 196'~ -1 n the '-lrd t\ci ,- ·(I) rn ~cctron 2.--
.
(r) fm d
~'S .,JMII he ~ubstJtuted, namely·- '
''(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)
. . ~ ' ' for
4. P•e follO\\'rng scctwn ~hall be substituted, na.mely :-
. "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. - . , ..
•
3
•
• ' .
19
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.
'
(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:
'
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.
• •
4
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
. . '
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
On h.ablc to be LOI1\'JCted ol ,m ofh·ncc 111 I<·~pcct of dnvthmg- done 01 omitted to be done by h1m bcl01e the 22ncl dav of J<~nuaJy, 1981 01 .1ftci the CC'-<;CI ol opciation of ·the Kc1 ala 1\'lotot Vclnclc~ ·('I .a-..,ttJon ol P <~S.,engcrs and Good~}' RcvJv.il and SpeCial Ptov1~10ns 01 dmancr, 1983 ( 13 ol 19H3). and bcf01 c the date of pubh<;-atton ol the ~.at~ 01 dmancc m the CMcttc
:
,
• •
..
5