Kerala act 019 of 1976 : The Kerala Motor Vehicles Taxation Act, 1976 (No.19 of 1976)

(b) ''laden v..e1ght'', tn 1espect of any moto1 vehicle, means the registered laden weight recorded ll1 the C'ertlficatl' of registratiOn and. m ca 1t :nay de<:>m fit.

(c) "local authonty' \Vlthm the meanmg of the Act 2 of 192'f) , 1ncludes a cantonment authonty Cantonments Act 192-l (Central

(d) "prescnbed meam prc-;cnbed by rules made under this Act.

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(c) "registered owner' means the person in who...,e nam~ a mo:or veh1cle 1s registered or deemed to be registered under the Motor Vehicles Act. 1939 (Central Act 4 of 1939)

(f) 'R0g10nal Tran~port Officer' means any officer appomtcd by the Government to perform the functwnc;; of d Reg10nal Transport Officer under thi'S Act

(g) "State ' mean" the Sta'Le o1 Ke1 ala ,

(h) ' tax' means the tax leviable under this Act;

(i) 'Taxation Officer' means the Regwnal Transport Officer 01 such other officer a" may be appomted by the Govern- ment to exerc1se the powers and perform the functiOns oi a Taxation Officer under this Act

(.J) ''Tax hcence' means a l!cence issued under sub- section ::> of <;pcti•m 4 and mclude<; a duphcate tax licence iSStH..:u in place of the ongmal licence .

(k) "Transport Commisswner'' means the officer appointed by the Government to perform the functions of the Transport Comrmssioner under this Act ,

(m) words and expressions used but not defined in th1s Act shall have the meanmgs respecbvely assigned to them m the Motor Veh1cles Act, 1939 (Central Act 4 of 1939} or the rules made thereunder.

3 Levy of tax -(1} Subject to the other prov1s1ons of th1s Act, on and from the date of conunencement of this Act, a tax shall be levied on every motor vehicle used or kept for use m the State, at the rate specJ.fied for such veh1cle m the Schedule

Prov1ded that no such tax shall be levied on a motor vehicle kept by a dealer m, or a manufacturer of, such veh1cle, for the purpose of trade and used under the authonsatJon of a trade certificate granted by the registering authonty. (2} The Government may, from t1me to time, by noti- ficatiOn m the Gazette, increase the rate of tax specified 111 the Schedule:

Provided that such wcrease shall not in the aggregate exceed fifty per cent of such rate.

(3} The registered owner of, or any person having possessiOn or control of, a motor veh1cle shall, for the purposes of th1s Act, be deemed to use or keep such vehicle for use in the State, except durmg any period for wluch no tax is pay- able on such motor vehicle w1der sub-section (1) of section 5 ~~

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(4} Notwithstanding anything contained in sub- section (1}, the Government may, from time to t1me, by noti- ficatiOn m the Gazette, d1rect that a temporary licence for a penod not exceedmg seven days or thirty days at a t1me may ~ be 1ssued in respect of any class of motor veh1cles specified in the Schedule on payment of the tax specified in sub-sectiOn (5) and subJect to such conditions as may be specified in such notification.

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(5) The tax payable for a temporary licence in respect of a motor vehicle shall be,-

(a) where the temporary licence is for a penod not exceedmg seven days, at the rate of one-tenth of the quarterly ~ tax on that motor vehicle ; and

(b) where the temporary licence is for a period exceed- ing seven days but not exceeding thirty days, at the rate of ' one-third of the quarterly tax on that motor vehicle

(6) In the case of motor vehicles in respect of which any reciprocal arrangement relatmg to taxat10n has been entered into between the Government of Kerala and any other State Government, the levy of tax shall, notwtthstandmg any- thing contained m this Act, be m accordance wtth the terms and conditions of such reciprocal arrangement . Provided that the terms and conditiOns of every such reciprocal arrangement shall be pubhshed in the Gazette and a copy thereof shall be placed before the Legtslatlve Assembly

.i). of the State.

4 Paymmt of tax and issue of licence.-(1) The tax levied under sub-section (1) of section 3 shall be paid m advance within such period and m such manner as may be prescribed, by the registered owner or person having possession or control of the motor vehicle, for a: quarter or year, at hJs choice, upon a quarterly or annual hcence to be taken out by him Provided that, m the case of a fleet owner, the Govern- ment may du·ect that the tax shall be paid 1n monthly instaL ments before such date, in such manner and subject to such conditions, as may be specified m the direction Explanation.-The tax for an annual hcence shall not exceed four times the tax for a quarterly hcence.

(2) In the case of an annual licence, such rebate in respect of the tax, as may be prescribed, shall be granted

(3) When any person pays the amount of tax in respec.~ of a motor vehicle used or kept for use in the State or obtains an endorsement in the certificate of registration of the vehicle

by the Regional Transport Officer concerned that no tax is payable m respect of such veh1cle, the Taxatwn Officer shall-

(a) grant to such person a hcence m the prescnbed form; and

(b) record that the tax has been paid fm the specified period, or that no tax 1s payable Hl respect of that vehicle, as the case may be, 111 the certificate of registratiOn or, 111 the:

case of a vehicle not registered un-der the Motor Veh1cle.:> Act, 1939 (Central Act 4 of Hl39), in a certlficatc m such form a1' may be prescnbed

Prov1ded that no hcence shall be granted In respect of a motor vehicle wh1ch 1s exempt from payment of tax under sub-section ( 1) of sectwn 5

(4) No motor vehicle liable to tax under c;ectwn 3 shall be kept for u~e m the State, unless the registered owner or the perc;on havmg possesc;wn or control of such vehicle he~-, obtamed a tax licence under sub-sectiOn (3) m respect of that vehicle

(5) No motor vehicle hable to tax under section .i shall be used m the State unless a vahd tax hcence obtained undu sub-section (3) IS displayed on the vehicle m the pre~cribed manner

(6) Notw1thstandmg anythmg contamed m sub-sectJOn (1). no person shall be hable to tax durmg any penod on account of any taxable motor vehicle, the tax due in respect of which for the same period has already been paid by some other person

5 Exemption from tax.-(1) In the case of a motm· vehicle which 1s not intendt>d to be used or kept for use du1 mg the first month or the first and second monthc; of a quarter, or the whole of a quarter or year, as the cac;e may be, th,, registered owner or the person having possessiOn or control of such vehicle shall give prevwus mtimation 111 writmg to thf' Regwnal Transport Officer from whom the endorsement for tax has been obtamed, that such vehicle would not be used for such perwd, and thereupon, the registered owner or such other person shall not be deemed to have used or kept for use the vehicle for such penod, and no tax shall be payable 111 respect of such vehicle for such period

(2) Nothmg m sub-sectiOn (1) shall exempt a person from hab1hty to pay tax in respect of a motor vehicle, if, on

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\·erification, 1t 1s found that the motor vehicle has been usetl durmg such penod or any portwn thereof

(3) Notwithstanding anything con tamed m sub-section (1 ), in an appeal under sectwn 2~ or a revtsion under section 24, the burden of provmg that a motor vehtcle has not been used during any penod shall be on the registered owner or the person havmg possession or control of the motor'veh1cle, ac; the case may be.

6 Refund of tax.-Where the tax for any motor veh1cle has been pmd for any quarter or year and the veh1cle has not been used or kept for use dunng the whole of that quarter or year or a contmuous part thereof, not bemg less than one month. a refund of the tax at such ratec; as may, from ttme to ttme, be nottfied by the Governml'nt, sh ... ill be payable <;UbJeCt to such condihons as may be spectfied in such notificatwn

7 Payment of afldttional tax.-When any motor vehtcle in respect of which tax has been patd ts altered, used or proposed to be used. m such a manner ac; to cause the veh1cle to becom~ a vehtcle m respect of whtch a hrgher rate of tax IS payable, the reg1 ed, and the hce!1smg officet <,h...tll not grant a fresh tax hcence m respect of such v,·luck so all ered or used or proposed to be u~ed until suC'h amoun~ uf tax has been patd

8 Production of certificate of insurance.-Every regtstered :-Jwuet ot ::erson havmg possesswn or control of a motor vehtcle ':tall. at the time of makmg payment of the tax. produce before e TaxatJnn Officer a certificate of msurance m respect of the 1cle which ts valld at the time of making such payment, com- lllg wi1 h the r equu ements of Chap~er VIII of the Motor 1icle<> Act. 1939 (Central Act 4 of 1 939)

9 Liability to payment of tax by perc;ons succcedin~ to ownership, possession or control of mo1or vehicles.-(1) .!~1e tax leviable in respect of any motor vehicle remams

unpaid by any person liable for the payment thereof and such person before payment of the tax has transferred the owner- ship of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall be liable to pay the satd tax.

(2) Nothing contained in sub-section (1) shall be deemed to affect the liability to pay the said tax of the person who has transferred the ownership or has ceased to be in possession or control of such vehicle.

10. Power of officers of police or Motor Vehicles Depart- ment to stop motor vehicles.-(1) Any officer of the Motor Vehicles Department not below the rank of Assistant Motor Vehicles Inspector or any police officer in uniform who is not below the rank of a Sub Inspector may require the driver of any motor vehicle in any place to stop such vehicle and cause it to remain stationary so long as may reasonably be necessary for the purpose of satisfying himself that the amount of the tax due in accordance with the provisions of this Act in respect of such vehicle has been paid

(2) Any person failing to stop a motor vehicle when required to do so under sub-section (1) by any officer referred to in that sub-section or resisting any such officer when required under that sub-section to stop a motor vehicle shall, on con- viction, be punishable with the same penalty as provided in section 16.

11 Seizure and detention of motor vehicles pending pro- duction of proof of remit1ance of tax.-Any officer not below the rank of Assistant Motor Vehicles Inspector authorised in' this behalf by the Government or any police officer not beloWl the rank of a Sub Inspector may, if he has reason to belie that a taxable motor vehicle is used or kept for use in State without paying the tax, seize and detain that vehicle make arrangements for the safe custody of that vehicle pen production of proof of payment of the tax

12 Additional tax payable when tax paid.-(1) any registered owner or any person who has possessio control of any motor vehicle used or kept for use in the has not paid the tax within the prescribed period, he

pay, in addition to the tax, an additional tax of such amount as may be specified by the Government by nottfication in the Gazette, not exceeding the amount of the tax due ~ (2) The additwnal tax under sub-section (1) shall be paid along with the arrears of tax.

13 Amounts recoverable as arrear of land revenue.-(1) Any amount due under this Act or the rules made thereunder shall be recoverable m the same manner as an arrear of public revenue due on land

(2) The motor vehicle m respect of which any amount is due or its accessones may be distrained and sold in pursuance of sub-section (J ), whether or not such vehicle or accessories is or are m the possessiOn or control of the person liable to pay the amount

14 Transfers to defeat or delay recovery of tax and other amounts.-Where durmg the pendency of any proceedings under this Act for the recovery of the tax or other amount due in respect of any motor vehicle, the registered owner or the person having possess10n or control of that motor vehicle creates a charge on, or transfers, whether by way of sale, mort- gage, exchange or any other mode of transfer whatsoever, and of his assets in favour of any other person with intent to defeat or delay the recovery of such tax or other amount from him, such charge or transfer shall be void as against any claim in respect of the tax or other amount found payable by him on completion of the said proceedings

Provided that nothing in this section shall impair the rights of a charge-holder or transferee in good faith and for consideration.

15. Transport vehicle permit to be ineffective if tax not paid-Notwithstanding anyth1flg contained in the Motor Vehicles Act, 1939 (Central Act 4 of 1939), if the tax due in respect of a transport vehicle is not paid withm the prescribed period, the validity of the permit for that vehicle shall become ineffective from the date of expiry of the said period until such time as the tax is actually paid.

16. Penalties.-Whoever contravenes any of the prov1sions of this Act or any rule made thereunder shall, on conviction, 3/97-8

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if no other penalty is elsewhere provided in this Act or the rules for such contravention, be purushable with fine which may extend to one hundred rupees and, in the event of such person having been previously convicted of an offence under this Act or any rule made thereunder, With fine which may extend to two hundred rupees

17 Offence~ by companies.-(1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company as well as the company, shall be liable to be proceeded agamst and punished accordingly:

Provided that nothing contained m thts sub-section shall render any such person liable to any pumshment tf he proves that the offence was committed wtthout his knowledge or that he exercised all due diligence to prevent the commission of such offence.

(2) Notwithstandmg anything contained m sub-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 attnbutable to any neglect on the part of any director, manager, secretary or other officer of th(> company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offenct. and shall be hable to be proceeded against and punished accordmgly

Explanation.-For the purposes of this section-

(a) "company" means a body corporate. and includes a firm or other association of individuals, and

(b) "direct", in relation to-

(1) a firm. means a partner m the firm;

(ii) a society or other associatiOn m individuals, means the person who is entrusted under the rules of the society or other associatiOn wtth the manage- ment of the affclirs of the society or other asso- ciation, as the case may be.

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18. Composition of offences.-The Regional Transport Officer may accept from any person who has committed, or is reasonably suspected of havmg committed, an offence under this Act or any rule made thereunder, by way of compositiOn ~ of such offence, a sum of money not exceeding two hundred and fifty rupees, which shall be m addition to the tax or other <>-

dues, if any, payable by that person 1

19 Compensation to local authorities from the proceeds of tax collected.-From the proceeds of the tax collected under th1s Act every year, there shall be paid to each local authority such compensation as may be fixed by the Government In accordance with such principles as may be prescribed.

20. Protection of action taken in good faith.-(1) No suit prosecution or other legal proceeding shall lie against any per- son for anything which IS in good faith done or intended to be done m pursuance of this Act or any rule made thereunder.

(2) No smt or other legal proceedmg shall lie agamst the Government for any damage caused or likely to be caused by anythmg which is in good faith done or mtended to be done m pursuance of th1s Act or any rule made thereunder

21 Exemption for mutor vehicles used for agricultural operations.-Any tractor, trallor or tractor-trailor combmat10n solely used for agricultural operatwns shall be exempt from the payment of tax

Provided that motor vehicles used for agricultural operations m relation to lands which are plantatwns as defined in the Kerala Land Reforms Act, 1963 (1 of 1964), shall not be exempt from the payment of tax ·

ProVlded further that 1f a mo:or vehicle designed for agricultural opPrations is used for purposes other than agri- cultural operations, whether by the owner himself or by any other person on hire, a reduction m the rate of tax to such extent as may be specified by the Government by notificatiOn m the Gazette, shall be allowed

Explanation.--For the purposes of this sect10n, the expres- sion "agricultural operations" shall include-

(i) tilling, sowing, harvesting or crushing of any agncul- tural produce or any other similar operation carried out for the purpose of agriculture;

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(ii) transport of manure, seeds, insecticides and other like articles required for work in any land from the market to the land , and

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(iii) transport of any agricultural produce from any land to the place of storage or from the place of storage to the market

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22 Exemption from or reduction of fax.-The Govern- ment may, If they are satisfied that it IS necessary m the public interest so to do, by notification in the Gazette make an exemption or reduction m the rate or other modification, eithel prospectively or retrospectively, in regard to the tax payable under this Act or under the Kerala Motor Vehicles Taxation Act, 1963 (24 of Hl63) or the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963 (25 of 1963)-

(i) by any person or class of persons; or

(u) in respect of any motor vehicle or class of motor vehicles , or

(iii) in respect of any motor vehicle or class of motor vehicles using a specified route,

subject to such terms and conditions as they may deem fit

23 Appeals.-Any person who is aggrieved by any ord'er of the Taxation Officer or the Regional Transport Officer made under this Act may, within the prescribed time and in the prescribed manner, appeal to such authority as may be pres- cribed

24 Powers of rev1s1on of Transport Commissioner.-(!) The Transport Comm£sc;wner may-

(a) suo motu call for and examine the record of any order passed by any authority or officer under this Act ; or

(b) on application, call for and examine the record of

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any order passed in appeal under section 23, -!> to satisfy himself as to the regulanty of the proceedmgs or the correctness, legality or propriety of the order, and, if in any case it appears to the Transport Commissioner that the order shall be modified, annulled or remitted for reconsideration, he may pass such order thereon as he may deem fit.

(2) An application under clause (b) of sub-section (1) shall be filed m such manner as may be prescnbed, withm three months from the date· on whtch the order to wluch the apphcation relates was commumcated to the applicant, and shall be accompanied by such fee as may be prescribed.

(3) The Transport Commtsswner shall not suo • motu imt1ate proceedmgs to rev1se any order after the expiry of two years from the date on which such order has been passed

(4) No order preJudicial to any person shall be passed under sub-sectwn (1), unless such person has been g1ven an opportunity of makmg h1s representation

25. Surcharge on tax.-The amount of the tc1x levtable under sub-section (1) of section 3 shall m the case of any motor vehicle referred to m sub-1tem (ui) of Item 4 of the Schedule, the registered owner of whtch 1s a fleet owner, be mcreased by a surcharge at the rate of forty per cent of the tax so leviable, and the prov1s1ons of this Act shall, so far as may be, apply in relatwn to the said surcharge as they apply m relation to the tax leviable under sub-sect10n (1) of section 3

26. Escaped assessment.-If, for any reason, the whole or any portion of the tax whtch would have been payable in respect of any motor vehtcle under the Kerala Motor Vehtcles Taxatwn Act, 1963 (24 of 1963) or under the Keraia Motor Vehtcles (Taxatwn of Passengers and Goods) Act, 1963 (25 of 1963) or under this Act for any period has escaped assessment, the Taxation Officer may, at any time withm, but not beyond, ten years from the expiry of that period, assess the tax whtch has escaped assessment after issmng a notice to the regtstercJ owner o:- the person havmg possession or control of the motm vehicle and making such mqmry as he may consider necessary.

Provided that in computing the period of limitation for the assessment of tax under this sectwn, the periods, lf any, during which such assessment has been stayed by an order oi any court shaH be excluded.

27. Rounding off of tax, fee, penalty, fine, etc.-The amount of tax, fee, penalty, fine or any other sum payable and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for thi::

purpose, where such amount contams a part ot a rupee consist~ mg of paise, then if such part IS fifty paise or more, It shall be mcreased to one rupee and If such part IS less than fifty paise, it shall be Ignored

28. Power of Go,·ernment to make rules.-( 1) The Government may, by notificatiOn m the Gazette, make rules fot carrymg out the purposes of th1s Act

(2) In part1cular, and without prejudice to the genera- lity of the foregomg power, such rules may provide for-

(a) the manner m which tax shall be pard and the documents to be produced for the Issue of tax licence;

(b) the form of any tax licence, certificate or decla- ration and the particulars to be contamed therem ,

(c) the conditions under which duplicate tax licence may be granted and the fee payable for such grant ;

(d) the manner in which refund or reductlon or exemptwn may be claimed ,

(e) the total or par·hal exemptwn from llabihty to payment of the tax m respect of any motor vehicle brought mto the State by any person visitmg the State, or makmg a temporary stay 111 the State, the amount which shall be pay- able on account of such vehicle and the tax licence which any such vehicle shall carry ,

(f) the time withm which and the manner m which an appeal may be made under sectwn 23, the fees to be paid In respect of such appeal and the conduct and hearing of sucn appeal,

(g) any other matter which has to be, or ·may be, prescnbed.

(3) In makmg any rule, the Government may provide that a breach thereof shall be pumshable with fine which may extend to fifty rupees.

(4) Every rule made under this Act shall be laid, as soon as may be after it IS made, before the Legislative Assembly while It Is m sess1on for a total period of fourteen days which may be compnsed m one session or in two successive sessions, I i

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and 1f, before the exp1ry of the session in which it 1s so laid or the sesswn muned1ately following, the Legislative Assembly makes any mod1ficatwn m the rule or dec1des that the ruk should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be , so however that any such mod1ficatwn or annulment shall be without preJUdice to the vahd1ty of anythmg previously done under that rule.

29. Transitory provi~ion.-(1) Where, before the com- mencement of this Act, tax m respect of. a motor vehicle for any penod after such commencement has been paid at the rates in force at the time of payment, the registered owner or person havmg possession or control of such motor vehicle shall be hable to pay, in addition, an amount equal to the d1fference between the tax payable under th1s Act for the sa1d penod and the tax already pa1d for that period.

(2) The amount payable under sub-sectwn (1) shall be calculated and paid in such manner and wlthin such time a!> may be prescnbed.

:~o. Repeal and saving.-(1) The Kerala Motor Veh1cles Taxat10n Act, 1963 (24 of 1963), the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963, (25 of 1963) and the Kerala Motor Vehicles Taxat1on Ordmance, 1975 (7 of 1975), are· hereby repealed

(2) Notw1thstandmg the repeal of the Kerala Motor Vehicles Taxation Ordmance (7 of 1975), by sub-section (1). anythmg done or any act10n taken under that Ordmance shall be deemed to have been done or taken under this Act.

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THE SCHEDULE

[See 'iection 3 (1 )] £7lass oJ' vehzcle

1. Motor Cycles (mcluding Motor Scooters and Cycles With attachment for propelhng the same by mechanical power)-

(a) Bicycles not exceeding I 00 kg. in unladen weight

(b) Bicycles exceeding 100 kg. but not exceeding 200 kg. m unladen weight

(c) Bicycles exceeding 200 kg m unladen weight

(d) Bicycles with side car or drawmg a trailer

2. Three wheelers (includmg tri~ycles and cycle-rickshaws w1th attachment for propelling the same by mechamcal povver) not used for transport of good<> or passenger<;-

(a) Tricycles (b} Cycle nckshaws

(c) Three wheelers having an unladen weight of not more than 500 kg.

(d) Three wheelers having an unladen weight exceeding 500 kg.

3. Goods vehicles-

(a) Motor cycle trucks not exceedmg 300 kg m laden weight

(b) Vehicles not exceeding 1000 kg. in laden weight

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(c) Vehicles exceeding 1000 kg. but not exceeding 1500 kg.

(d) Do. 1500 kg. do. 2000 kg. m laden weight

do.

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&te oJ' quarterly tax Rs.

9·00

12·00

15·00

18·00

18 00

18 00

25 00

30 00

60·00 105·00

160 00

210·00 - ~-- -- ----

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(f) Do. 3000 kg. do. 4000 kg. do. 330·00

(g) Do. 4000 kg. do. 5500 kg. do. 435·0!)

(h) Do. 5500 kg. do. . 7000 kg. do. 540·00

(i) Do. 7000 kg. do. 9000 kg. do. 660·00

(j) Do 9000 kg. do 9500 kg. do. 710·00

(k) Do. 9500 kg. do. 10500 kg. do. 800·00

(1) Do. 10500 kg. do. 11000 kg. do 890.00

(m) Do. llOOO kg. do. 12000 kg. do. 975·00 .

(n) Do. 12000 kg. do. 13000 kg. do. 1050·00

(o) Do. 13000 kg. do. 14000 kg. do. 1125·00

(p) Do. 14000 kg do. 15000 kg. do. 1200·00 Do. 1200 00 plus (q) 15000 kg in laden weight Rs. 25 for every 250 kg.

or part thereof m excess

of 15000 kg.

(r) Tax payable m respet::t of traders used for carrying goods-

(i) For each trailer not exceeding 1000 kg. m laden we1ght 75 00 (1i) For each trailer excee.Jmg 1000 kg. but not exceeding 1500 kg m laden we1ght 120 00 (iu) Do 1500 kg. do 2000 kg do. 165·00

(iv) Do. 2000 kg do 3000 kg do. 225 00

(v) Do. 3000 kg do 4000 kg. do 300·00

(vi) Do. 4000 kg. do 5500 kg. do 390 00 - ........ ........

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(vi•) For each tra1ler exceeding 5500 kg; but not exceeding 7000 kg. mladen we1ght 480·00 (vii•) Do 7000 k~ do. 9000 kg.

(ix) Do. 9000 kg. do. 9500 kg

(x) Do. 9500 kg. do 10500 kg

(xi) D(). 10500 kg. do 12000 kg. (xi•) Do. 12000 kg do. 13000 kg

(xiii) Do. 13000 kg do 14000 kg

(xiv) Do. 14000 kg do 15000 kg.

(xv) Do. 15000 kg m laden weight

4. Motor Vehicles plying for h1re and used for uansport of passengers and in respect of which permits have been i~sued under the Motor Vehicles Act, 1939-

(i) Vehicles permitted to ply solely as contract carriages and to carry-

(a) not more than two passengers

(b) three passengers

(c) more than 3 passengers, but not more than 6 passengers except for Tourist motor cabs

(d) more than 6 passengers, for every passenger ~- - ·.&- -

do 580·00

do. 615·00

do. 665·00

do. 740 00

do. 790·00

do. 840·00

do. 900·00

900 00 pJu.,

Rs 25 for every 250 kg.

or part thereof m exce~J

of 15000 kg.

20·00

60·00

75 00

100·00 -r-il-- ........ -~

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(a) For every seated passenger (other than the dnvet and conductor) which the vehicle is permitted to carry and wheie the total distance permitted to be covered by the veh!Ck m a day- ( 1) does not exceed 200 km.

(ti) exceeds 200 km

(b) For every standing passenger the vehtcle is pcrmtttcd to can y

5. (a) Motor Vehicles not themselves constructed to carry any load (other than water, fuel, accumulator~ and othe1 eqUipment used for purpo~e of propulsion, loose tooh and loose equtpments) used for haulage solely and weighing-

( 1\ Not more than 1000 kg. m unladen weight

(1i) More than 1000 kg but not more than 2000 kg m unladen weight (Jii) Do.¹2000 kg. do 4000 kg. do.

(iv) Do. 4000 kg do 6000 kg do.

(v) Do. 6000 kg do 8000 kg do

(vi) Do. 8000 kg do 9000 kg do

(vii) Do. 9000 kg. m W\laden weight '~

lOO 00

63 00

70·00 20·00

30 00

60 00

120 00

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St. No. C:lass ofvehzcle Rate of quarterly ta~e

R:.

(b) Double-axle trailers drawn by the vehicles in sub-class (a) above and articulated vehicles with or "ithout additional or alternative trailers, for each trailer or articulated vehicle, subject to the proviso of this Schedule-:

(1)

(ii) (iii) (iv) (v)

(vi) (vii) (viii) .(ix) (x)

txi)

(xii) (xiii) (xiv) (xv)

Not exceeding 1000 kg in laden weight Exceeding 1000 kg. but not exceeding 1500 kg. m laden weight Do. 1500 kg. do. 2000 kg. do.

Do. 2000 kg. do. 3000 kg. do.

Do. 3000 kg. do. 4000 kg. do.

Do. 4000 kg. do. 5500 kg. do.

Do. 5500 kg do. 7000 kg. do.

Do. 7000 kg. do. 9003 kg. do

Do. 9000 kg. do. 9500 kg. do.

Do. 9500 kg. do. 10500 kg. do

Do. 10500 kg. do 12000 kg. do.

Do. 12000 kg. do. 13000 kg. do.

Do. 13000 kg. do. 14000 kg. do.

Do. 14000 kg. do. 15000 kg. do.

Do. 15000 kg. in laden weight

4--

·~-

75.00

120.00

165.00

225.00

300.00

390.00

.. 480.00

.. 580.00

615.00

665.00

740.00

790.00

840.00

900.00

900.00 plus IU. 25 for every 250 kg. or pat"t thereof 1n excess. of 15000 kg.

- ~4--

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20

7.

1^~ (i} Fire engines, Fire tenders, Road water sprink1ers, cranes and earth moving vehicles such as dumbers, bull dozers, etc:-

(a) Not exceeding 1000 kg. in laden weight

(b) Exceeding 1000 kg. but not exceeding 1500 kg. in laden weight

(c) Do. 1500 kg. do. 2275 kg. do.

(d) Do. 2275 kg. do. 3050 kg. do.

(e) Do. 3050 kg. do. 4300 kg. do. (f} Do. 4300 kg. do. 5575 kg. do.

(g) Do. .5575 kg. do. 7600 kg. do.

(h) Do. 7600 kg. do. 9000 kg. do.

(i) Do. 9000 kg. in laden weight

(ii) Additional tax payable in respect of such vc.hicles for drawing trailers including fire engines and trailer pumps--

( a) For each trailer not exc

(b) Do. exceeding 1000 kg. but not exceeding 1500 kg. in laden weight

(c) Do. do. 1500 kg. do. 2000 kg. do.

(d) Do. do. 2000 kg. in laden weight Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule-

(a) Weighing not more than 750 kg. unladen

(b) Weighing more than 750 kg. but not more than 1500 kg. unladen

..

Rs. 'A.

18.00

27.00

36.00

45.00

54.00

66.00

75 00

90.00

90.00 plus 10 for every 1000 kg. or part thereof in excess of 9000 kg.

15·00

21.00

27 00

42.00

36.00

45.00

-- (.,1»

21

(c) Weighing more than 1500 kg. but not more than 2250 kg. unladen

(d) Weighing more than 2250 kg. unladen

(e) Tax payable in' respect of trailers drawn by any of the vehicles speci- fied in (a) to (d) above and used solely for carrying luggage or personal effects,-

(i) For each trailer not exceeding 1000 kg. in laden weight

(ii) For each trailer exceeding 1000 kg. in laden weight Rs.

60.00

75.00

8. Break down vans used for taking di<;abled vehicles

15.00

27.00

60.00

Provided that--

(1)

(2)

(3)

(4)

(5)

in the ca~e of trailers coming under classes 3 and 5 of this Schedule, when used alternatively, one at a time, with goods vehicles, tractors or articulated vehicles, as the case may be, tax shall be levied only on the heaviest trailer;

in the case of a motor vehicle in respect of which permit has not been issued under the Motor Vehicles Act, 1939, but which has been used for transport of passengers for hire or reward, tax shall be levied at such rate as is specified for similar motor vehicles m class 4 of this Schedule, as if a permit has been issued for the vehicle;

in respect of trailers coming under class 6 of this Schedule, two or more vehicles shall not be chargeable in respect of the same trailer;

tax for the last one month and two months of a quarter shall be 1/3 and 2/3 of the quarterly tax respectively rounded off to the nearest rupee as laid down in section 27, the rates oftax in respect of vehicles o~.her than those fitted with pneumatic tyres, shall be 150 per cent of the rates specified in this Schedule for similar vehicles. 4- ^.,; ·.-- - ~~-

- - 0)

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