Kerala act 024 of 1963 : The Kerala Motor Vehicles Taxation Act, 1963 (No.24 of 1963)

()5.

137

THE KER/\LA

MOTOR VEHICLES

TAXATION

ACT,

19% (Act ^{24 or}

1953)

C DN'rENTs Preamble. Sections

12.

13.

14.

15.

16.

17.

18.

19.

20.

21.

22.

23.

1

F/

I38

ACT

24 OF

1963

'

THE KERALA MOTOR VEHICLES TAXATION

ACT, ^l963

An Act to

unify

and amend the law

rt'lflllllg ^lathe

[cu]

4y" ^maanmulw"chute:

m the Stale

nf

Kemla. '

Prmmb/t.——WHEREAS ^itIs

expedient ^to

unify ^andamend the ^laws relating ^{tothe levy oftaxon}motor vehicles ^{in the}State^of

Kerala; Be it enacted ⁱⁿ

the Fourteenth

Year of the

Republic

of

India^as follows:—

I.

Short

title,

extent^and

mmnielmMmL—(l) ^ThisActmay^be

called the Kerala

Motor Vehicles Taxation

Act,

1963.

(2) ^Itextends^tothewhole ofthc

State ^ofKerala.

(3) ^It

shall ^comeinto

(are: ^{on suchdateasthe}Government may, by

notification ⁱⁿ

the

Gazette, appomt.

2.

DZI/UIUWNL—lll

this

Act,

unless the context

otheruisc requires,— (a)

'

fleet owner '

means a

person, ^an

institution or

the Government

who, ^or

which, ^is

the^reistered owner of^onehundred^or

.

g

.

more

transport

vehicles used^or

kept

for^usein

the

State,

([7)

'ladclt

wergfil'

(I) ⁱⁿrelation^{to a}

motor vehwle means. ^Incasea

permit^is Issued to the

vehicle under the

Motor Vehicles

Act,

1939

(Central

Act 4 of

1939),

the maximum

laden weight spemfied ^insuch

permit, ^ifnosuch

permit ^is issued, ^themaximum laden

weight specified ^inthe registration

certificate^ofthe

vehicle, ^andifsuch

weight is not

specified

in such

certificate,

the maXimum laden weight ^ofthevehicle determined^insuchmanner^asthe Registering Authority may^{deem fit;}

(ii) ⁱⁿrelation^{to a}

trailer means,^incasea

permit ^isissued to

the

vehicle to which the trailer Is

attached under

the Motor Vehicles

Act,

1939

(Central

Act

4

of

1939),

the maximum laden

weight specified

in such

permit

in respect ^ofthe

trailer, ^ifnosuch

permit ^is

issued, ^the maximumOladcn

weight speCIfied

in

respect

of the trailer in the

registration

certificate of the vehicle to which the tiailcr is

attached,

and ifsuch

weight

is

not

specified

in such

certificate,

the mattimum laden

weight

of

the trailer

deteimined in such manner as

the

Registering Authority may^{deem fit;}

(6)

'

local

authority '

includes a cantonineiit

authority

Within the

meaning

of ^the

Cantonments

Act,

1924

(Cential

Act ll

of

I924); '

Received the assent of the

President

on

llth

April

l963 and published ^intheGazette

Extraotdinaiy

dated^l5th

April,

[963.

5

l

"r?

«2»

I39

(d)

'piescribcd '

means

piesCIibcd by

rules made under this Act;

(c)

'

ngistcicd

owncr' means^thepoisonⁱⁿwhose^namea. nioiox

vehicle is

registered

or deemed to

be

registeieo

undci the Motm Vehicles

Act,

1939

(Central

Act 4 of

1939),

(f)

'

State '

means the

State of

Kerala; (g)

'

Schedule '

means ^a

schedule

appended

to this

Act, (It) '

tax '

means the motor

vehicle

tax

imposed

under this Act;

(1)

'

taxation

olficer' means,

in the case of a fleet owner, the Regional Transport

Officer, ^andinother cases^suchother oliicer^as

may be

appointed by

the Government to

exercise

the powers and to

perform the functions of a taxation olficcr under

this

Act, (j) '

tax licence '

means a licence issued

undct sub-section

(3)

01 section 4 and includes a

duplicatc'tax

licence issued in

place

of the oiiginal

licence, (Ii)

'

year

'

means the

financial yeai

; 'liall yetir '

means the

fiist six

months oi second SIX months of such

yeai;

and

'qiiartcr'

means the first three

months

or the

second thiee months 01 such ^'

half

year';

(I)

words ^and

expressions ^usedbutnotdefined^inthisAct but defined

in the Motor Vehicles

Act,

1939

(Central

Act 4 of

1939),

shall have the meaning respectively assigned

to

them

in that

Act.

3.

Lazy oftan—(l) Subject

to

the other piovnsions of

this

Act, on and horn the date

appointed

under sub-section

(3)

of

section

I.

a tax at the rates fixed

by

the Government

by

notification in the

Gazette, not

exceeding

the maxtmuin tales

speCificd

in

the Fnst

Schedule,

shall be leVicd on all motor vehicles used or

kept

for use in the State:

Provxded that no tax shall be land ^ona

motor

vehicle

kept by a dealer

in,

or a

manufacturer

of,

such vehicle

for

the purposes of trade and used under the

authorisation of a trade certificate

granted by

the registering authority.

(2) ^The

registcied

owner ^{of, or}

any pet ^son

having possession or

control

of,

a

motor

vehicle,

of which the

ceitificatc of registration

is current, shall,

for the pui poses of this

Act,

be deemed^{touse or}

keep such vehicle for use in the State

except duiing any

period

for which the Regional Transport

Officer ^hascertified^{in the}

prescribed

mannci^that the motor

vehicle

has not been used or

kept

for use.

(3) Notwtthstanding anything

containedⁱⁿ

sub-section

(1),

the

Government may, by

notification

in the

Castro,

from time

to time direct that a

temporaiy

licence for^a

peiiod ^not

exceeding thirty

days

at a time may be

issued

in

respect

of any class of motor

vehicles on

pay- ment of such tax

(not exceeding

the maximum

spemfied

in

Schedule

11)

and

subject

to such conditions ^as

may be

specified

in such notification.

(4) ^{In thecaseof}motor

vehicles ⁱⁿ

respect ^ofwhich^any ieciproL-al

arrangement ielating ^totaxation^hasbeencntercd^intobet- ween tlie Goveinmcnt of Kcrala and any other State

Government,

the levy ^oftaxshall

notwithstanding anything

contained^{inthis Act, he in}

I40

accordance With the [aims and

coiidiliuns ol

sucli'

iccipiocal (mange- mcnt:

Prowdcd that the tax

leviable under an such arrangement

shall not exceed the tax leviable under the

First

chedule or the Second Schedule, ^asthecase

may^be:

Provided further that the terms

and conditions

of eveiy such reciprocal arrangement

shall^be

published ^intheGwen:^anda

copy thereof shall be

placed

before the

Legislative Assembly.

4.

Paymenl qftax

and mu:

of licence.—(l)

The

tax

levied

in pursuance ofsub-section

(.1)

ofsection ³

shall be

paid ⁱⁿ

advance, ⁱⁿ such manner as

may be

prescribed, by

the

registered

owner or

person having possession ^orcontrol^ofthemotor

vehicle, ^{for a}

quarter, ^half ear or

year,

at his

choice, upon

a

quarterly,

half

yearly

or annual icence ^tobe

taken ^out

by

him. EAIIIHMIIDH.—Thc ^{tax for a half}

ycaily

liceiicc

shall^notexceed twice, ^{andthetaxforan}

annual licence shall^not

exceed^foul

times, ^the tax For ^a

quaiteily

licence.

(2) ^Inthecase

oflialllyeaily ^and

annual licence^such

icbate in

respect

of

the tax as

may be

prescribed

shall be

granted. (.5) ^Whenany person

pays^theamount^oftaxin

respect ^ofa motot vehicle used or

kept

for use

in

the State or

pioduccs

a

certificate horn the

Regional Transpmt

Cities,

on

proof,

that no tax is

payable in

iespect

of such

vehicle,

the Taxation

Otficer shall—

(a) grant ^tosuchpeison ^a

licence^inthe

picscribed

form, and

(b)

record ^{that thetaxhasbeen}

paid ^forthe

specified period or that no tax is

payable

in

respect

of that

vehicle,

as the case

may be,

in the

certificate

of

registration

granted in

respect of the vehicle undei

the Motor Vehicles

Act, 1939, ^{or inthecaseof}

vehicles^not

registered

under that

Act,

in a certificate in

such form as

may be pres- cribed

by

the

Government.

(4) ^Nomotor vehicle

liable^totaxunder section³shall^be kept ^foruseinthe

State,

unless ^the

registered

owner, ^ortheperson having possessmn ^orcontrol^{of such}vehicle^has

obtained ^atax

licence under sub-section

(3)

in

respect

of that

vehicle.

(5) ^No

motor

vehicle liable^totax

undei section ³

shall^be used ^intheState unless^avalid^tax

licence

obtained undei

sub-section

(3) ^is

displayed ^onthe

vehicle ^{in the}

prescribed

manner.

(6)

Notwithstanding anything

contained ⁱⁿ

SUb'SCCIlOfl

(I),

no

person shall be liable to tax

duiing

any

period

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.

Exciriplian

from [mu—(l)

In

the case of a motor

vehicle

not being

intended^tobeusedor

kept ^forusedui

iiig ^thelustmonth^orfirst and second months ^ofa

quaitci,

or the

whole of a

quaiter,

half year ^or

year, ^{as thecase may}be, ^the

registered

owner^or

person

having

h».

"I possession ^orcontrol^ofsuch

vehicle,

shall

give previous

intimation ⁱⁿ writing ^tothe

Regional Transport

Office!ⁱⁿwhose

jurisdiction ^the motor

vehicle is

kept

that such

vehicle would not be used

for

such period ^andmay ^{atthesame time}surrender^the

certificate^of

registration and

peimit,

if any, of the

vehicle,

and

theieupon notwithstanding anything

contained ⁱⁿsub-section

(2) ^ofsection

3, ^the

registered

owner or

such other person shall not be deemed to have used or

kept

for use the

vehicle for such

period

and no

tax shall be

payable

in

respect

of such vehicle for such

period.

.

(2)

Nothing ⁱⁿsub-section

(I)

shall

exempt ^a

person^from liability ^to

pay ^taxin

respect^ofsuch

vehicle, ^ifonveiification^itis found that ^the

vehicle has been used

during

such

period

or

any portion thereof.

6.

Refund of

Man—Where the tax

for any

motor vehicle has been paid ^forany quarter, half-year ^or

year^{and the}

vehicle^{hasnotbeenused} or

ltept

for use

during

the whole of that

quarter, half-year

or

year

or

a continuous

part

thereof not

being

less than one

month,

a refund of the tax at such rates as

may, from time to

time, be notified

by

the Govern- ment,

shall^be

payable siiliiect ^[0such

conditions ^as

may be

specified ⁱⁿ such

notification.

7.

Payment of

additional lain—When any

motor vehicle in

respect of

which

tax has been

paid

tis altered or

proposed

to he

used,

in such a manner

as to cause the vehicle to

become a vehicle

in

respect of which a

higher

rate of

tax is

payable,

the

registered

owner or

person who ^isin

possession ^or

control^ofsuch

vehicle shall pay

an additional tax ofa siim which^is

equal

to the

difference

between the

tax

already paid ^{and the tax}which^is

payable ⁱⁿ

respect

ofsuch vehicle^forthe cried for which ^the

higher ^rateoftaxis

payable ⁱⁿ

consequence of its )eing

altered^orso

proposed ^{tobeused and the}

licensing

officer

shall^not grant ^afresh^taxlicence ⁱⁿ

respect ^ofsuchvehicle^soaltered^or

pioposed lobe so used until ^suchamount^oftaxhas

been

paid.

8. ['roduclzmi

ofcmzfimlc of insurance—Every registered

owner or

person

hayingr possession

or contiol ofa motoi vehicle

shall,

at the time of

making payment

of the tax,

pioduce

before the taxation officer a valid

certificate

of insuiance in

respect of the vehicle

complying

with the

requiieinents

of

Chapter ^VIIoftheTravancore-Cochin Motor Vehicle

Act, ¹¹²⁵

(Act ^Xofl

[25).

9.

Linbzlily ^[0

payment of ^lax

b] flETSDIU succeeding ^lothe

ownersth, pariessrtm ^at50111701

0/ ^main

l'thltf!s.—(l) ^{If the tax}lewableⁱⁿ

iespe ^ctof any

motor vehicle

ieinaiiis

unpaid

by^anyperson liable^forthe

payment thereofaiid such person before

liaVint; paid

the^taxhastransfei^redthe OWHCISlnp

ofsuch

vehicle^01hasceased^tobein

possession ^orcontrol^of such

vehicle,

the peison ^towhom the

ownership

of the vehicle has been transfeiicd ^orthe

person ^{who has}

possession ^orcontiol^of

such vehicle shall be liable

to

pay the said ^tax

to the Taxation Officer.

(2) Nothing

contained ^{in this}section shall^bedeemed ^oaffect the

liability

to

pay the said^taxof the person who

has transferred the ownership ^orhasceased ^tohein

possessmn ^orcontrol ^ofsuch

vehicles.

(/

142

ID.

Lev] oflax,

dc. , in

I/ir ms:

off/act

uwm—r; In

the case ofa

fleet owner, the

proVisions

of

sections

3, ⁴

and 6

shall, ^sofar^as

may he, apply

subject ^{to the}

following modifications, namely:—

(a) ^In

order ^to

determine^theamount ^{of tax}

payable by ^afleet owner in any year, before the commencement

of such year, the fleet owner shall first make

and deliver to the

Regional Transport Officer concerned a

preliminary

declaration in the

prescribed

form stating ^the

prescribed particulars ⁱⁿ

iespect ^ofthe

transport

vehicles liable to

tax under this Act

kept

by

him on the last

day

of

February

or the year

immediately

preceding

the year {or

which

such declaration

is made. ^Such

declaration shall be

accompanied by

a certificate

of

final assessment of tax, if any, issued

by

the

Regional Transport

Ofiicer concerned ^Forsuch

previous year, and such other

documents as

may

be prescribed.

(b) ^On

receipt ^ofsuch

preliminary

declaration^{and as soon as} may be after the commencement of the

year,

the

Regional Transport Ofl'icer concerned

shall, ^onthe

basis ^of

such

declaration,

determine ^the amount oftax ^to

be

paid

by

such

fleet owner

provisionally

and com- municate the same to the fleet owner

by issuing

a certificate of

provi- sional

assessment^oftaxfortheyearⁱⁿ

such

form ^as

may be

prescribed.

(c) ^Theamount^oftax

provisionally

determined under clause

(5)

shall^{be paidby the}

fleet

owner^{to the}

Regional

Transport

Officer within fifteen

days

from the date ^of

receipt

of the certificate of the provisional

assessment

by ^him.

(d) ^The

fleet owner shall ^thenfillup^{and sign a}final

declala- tion in the

prescribed

form

stating

the

prescribed particulars ^m

rcsPecl of the transport

vehicles liable to tax under this ^Act

kept by

him in the current

year and shall

deliver

within

the

prescribed

time the final declaration ^sofilled^inand

signed ^tothe

Regional Transport

Officer concerned. ^Suchdeclaration shall ^be

accompanied by ^thecertificate of

provisional

assessment of tax issued

by

the

Regional Transport

Oflicer concerned ^for

the year and such other documents ^as

may be

prescribed.

(t) ^On

receipt ^{of such}

filial

declaration ^the

Regional

Transpoxt Officer concerned

shall

verify

the

numbei^of

tiansport

vehicles used ^(it kept ^foruse

by ^thefleet owner

during ^thecurrent

yeai,^thepassenger capacity ^inthecaseof

stage carriages ^andcontract

cariiages,^the

peimit laden

weight ⁱⁿ

the case of

goods

vehicles,

the unladeii

weight

in the ease of

other

vehicles

and such other

particulars

as

may be deemed necessary ^andshall

finally

determine the amount of^taxleviable ^atthe rate fixed under section 3^on

the transport

vehicles of

such

fleet owner and communicate^thesametothefleet owner

by

issuing ^acertificate ^of final assessment of tax^[or

the year ⁱⁿ

such form as

may be

prescribed.

(f) ^Whentheamount ^{of taxis}

finally

determined under clause

(a)

taking ^intoconsideration the amount

paid by

the fleet owner under

clause

(c), ^thedifference^thatmay be ^due

shall be

paid by, ^or refunded to^the

fleet ownerⁱⁿ

such manner^and

Within ^suchtime^as may be

prescribed:

Provided ^thatthefleet owner shall^beentitled^{to a}

propor- tionate reduction in the amount of tax

finally

leViable

in

respect of vehicles

which are certified

by

the

Regional Transport

Officer concerned as not used for^a

period

of^onecalendar month^or

more.

l43 (g)

Within

thirty days ^{of the}transfer^of

ownership ^ofany^of his transport vehicles,

the fleet owner shall

ieport

the iransler

to the Regional ^Ti

ansport

Oflicer

concerned. (It) ^The

Regional

Transport

Ofliccr conccined may,^forthe purposes ^of

this section,

require ^the

fleet owner^to

produce

before

him any transport

vehicle^or

any accounts,

registers,

records^or

other docu- ments or to furnish any information OI

may examine the

vehicles

or the accounts,

registers, records, ^orother documents^and

the fleet

owner shall

comply

With any such

requirement

made of him.

I

l. Pawn

afar: Ojfmr Iffl/M

Polite

(II

aft/w

llfalor

Whitley

Drparl- mm! to

510,110

molar

"Hilda-'(U Any

Police Officer in

uniform or

any officer of the

Motor Vehicles

Department

not

below such rank as

may be

prescribed by

the

Government in this

behalf, may

require

the driver ol any

motOi vehicle in

any public

place

to

stop such vehicle

and cause it to remain

stationary,

so

long

as

may reasonably

be necessary for the purpose of

satisfying

himself^thattheamount of^{thetax duein}accord- ance with the

proviSions

of this Act

in

iespect

ofsuch vehicle has been paid.

(2) Any person failing ^to

stop ^amotor

vehicle^when

required to do so

by any

such

officer

under

sub—section

(I)

shall,

on

conwction, be

punishable

With the same

penalty

as

provided

Ill

section l5. l2.

Penalty payablr

when an

rm!

pant—When any

registered

owner or

any person who

has

possmion

or

control

of any

motor vehicle

used or

kept

for use in the State is in

default

in

making

a

payment

of

the tax, the

Regional

Transport

Officer may direct

that,

in

addition to the amount of arrears, ^a

sum^not

exceeding

such arrears in respect

of such vehicle shall be recovered

from

him

by way of

penalty:

Provided that

before

giving any such direction the

registered owner or

person shall be given

a reasonable opportunity of

being heard. l3. ^Tax

recoverable ^a:anarrear

[If

land

mmnu:.—Any

13' due under this Act shall be recoverable in

the same maitnei as an arrear of land revenue. The Motor Vehicle in

respect of which tax is clue OI itsnccessories may lie distrained and

sold ⁱⁿ

pursuance of this section whether or not such vehicle or accessories are in

the pnssessmn

0! con- trol of the peison liable to

pay the tax.

14.

Transport

vehicle

[2:1sz

in be

1'":thth gflax

no!

paid—Not- wilhstanding ^the

provisions ^ofthe

Motor Vehicles ^{Act, 1939}

(Central Act 40f

1939),

iftlie tax^duein

respect ofa transport vehicle is not

paid Within ^the

prescribed period, ^the

validity

at the

permit

shall

become iiiefl'ective ^{fromthedateof}

expiry ^ofthe

said

period

unlil such time as the tax is

actually paid.

15. Olhn

penaltit: ^7"

hocver contiavencs

any of the provtsions oflliis Act ui

any^rulemade

theieundei

shall,

on

conviction, if no

other penalty ^iselsewhere

pmVided ^{in thisActorthe}

rules^{forsuch a}

contra- vention, he

punishable

Wllh fine which may extend^toonehundred rupees andⁱⁿthe event of such person having

been

previously

convicted cfan offence

under^thisActor

any rule made

llieieundei, ^With

fine which may extend ^totwohundred rupees.

7

(/—

I44

16.

Oflmcu by £0ntfiani€r.—(l)

\thre

an offence

under

this Act has been committed

by

n

company, evciy person who at

the

time the offence was

committed,

was in

charge

of,

and was

Iesponsrblc

to the company for^the

conduct of^the

business of the company, ^aswell ^asthe company shall be deemed^tobe

guilty

oflhe

offence and shall be liable to be

proceeded against

and

punished accordingly:

Provided that

nothing

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

any punishment provrded

in

this Act if he proves that the offence ^was

committed without ^his

knowledge ^orthathe exercised all due

diligence ^to

prevent

the commission of such offence.

(2) Notwithstanding anything

contained ⁱⁿsub-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 officer ^ofthecompany,^suchdirec- tor,

manager, secretary ^orother officer shall

also be

deemed^tobe

guilty of

that offence and shall

be

liable

to be

proceeded

against

and

punished accordingly. Explanation.—For ^thepurposes^ofthissection,— (a)

"

company

"

means ^a

body corporate,

and includes^afirm or other association of

individuals;

and (In)

'fdirector '

in

relation

to

a firm means a

partner

in the

"In.

)7.

Trial

af (flatten—No

court inferior to that of a

Magistrate of

the Second

Class

shall

try

an

offence

punishable

under

this Act.

18.

Com/actuation

to [oral

anlhonh'e:

from

[he

flawed: {1/

In:

callected.—

From

the

proceeds

of'

the tax collected under this Act every year, there shall

be

paid ^to

each local

authority

such

compensation ^as may be fixed

by

the

Government with due

regard ^tothe

length

of the roads

maintained

by

such

local

authority

and the volume of motor

traffic making ^useofsuchroads. ^Theannual

compensation payable

shall^be fixed in

advance

for

periods

of five years

on the recommendation of" a Committee to be

appointed by

the Government ^fromtime to time. The decision

of the Government

in the matter shall be final. l9.

Prolahanfm

bonaftd:

(MIL—N0

prosecution, ^suitorother proceedings

shall^lie

against any person^for

anything ⁱⁿ

good

faith, ^done or

intended to be

done,

under this Act.

20.

Exempzinn for ^mm

which: um!

fir agricultural apemtions.— Where the

registered

owner

or the person

havmg

possession

or control of' a motor vehicle

is an

agriculturist

and

that motor vehicle has been designed ^For

agricultural

operations relating ^tofoodcrops^andisused solely ^forsuch

operations ⁱⁿ

relation^tohisown

land,

then, ^thatvehicle shall be

exempt ^fromthe

payment of' ^thetax. Explanaltan.—For ^the

purposes^{of this}

section ^the

expression

"

agricultural operations

"

includes,— (i)

tilling, sowing,

harvesting, crushing ^ofany agricultural produce ^or

any

other similar

operation carried ^outforthepurpose^of agriculture;

92f

8

(2* Lee

145

(ii)

transport ^ofmanure,

seeds,

insecticides ^andother^like articles

required

for work ⁱⁿ

the land from the market to the

land,

and (in) transport ^ofany agricultural produce ^{from theland to the} place ^of

storage ^orfromthe

place ^of

storage ^tothe

market.

21. Reduction

of

tax in mm

of

certain mater whzcle:,—-—Where the registered

owner^ofamotor vehicle ^{used or}

kept ^foruseintheState^isa co—operative society registered ^ordeemed^tobe

registered

under any^law relating ^to

co-operativc

moieties^forthetime

being ⁱⁿ

force, ^thetax payable ⁱⁿ

respect ^ofthatmotor vehicle shall^{beonehalfof the}

rates specified ⁱⁿbeltedule ^{I, ifthe}taxation officer^is

satisfied,

after^such enquiry ^ashe

deems ^fit,that,—

(i) ^the

co-operative society ^is

solely

engaged ^inthe

husmess^of transport ^of

goods ^or

passengers ^{or both fromone}

place ^to

anotheiⁱⁿ motor

vehicles; (1i) ^at

least

seventy-five^{per centofthe}

members ^{of the} co-operative society ^areits

employees; (ii!) ^at

least

fifty ^{per centofthe}membeis ^{of the}

co—operativc society ^{are not}related^toeach

other; (in) ^atleast

ninety per ^centofthe

employees ^ofthe

society ^are its

members;

and

(u) ^themotor vehicle^isusedor

kept ^foruse

exclusively ^forthe purpose of the

co-operative society. Explanation.—For ^thepurposes^{of this}section ^a

member shall^be deemed to be related to

any other member if that member is the husband, wife,

brother^orSister^or

any lineal ascendant^ordescendant of

that other member.

22.

Exemfiltan from

or

reduction

of

Una—The Government may,

if in

its'opinion,

it is necessary in the

public

interest so to

do,

by

notifica- tion in the

Gazette,

make

an

exemption,

reduction in the rate or other modification ⁱⁿ

regard

to the tax

payable—

(1) ^byartyperson ^orclass^of

poisons; ^or (it) ⁱⁿ

respect ^ofany

motor vehicle^orclass^ofmotor

vehicles; of

(izi) ⁱⁿ

respect ^ofany

motor

vehicle^orclass^ofmotor vehicles using ^a

specified

route. 23'

Appmlr.—-Any person, who is

aggrieved by any order of a Taxation Officer or

Regional Transport

Officer made under this

Act, may

within ^the

prescribed ^{time andinthe}

prescribed

manner,

appeal ^to the District Collector.

24. Power

ofCovemment

to make

"I'LL—(l)

The Govermcnt may, subject ^tothe

condition^of

previous

publication) by

notification^{in the} Gazette, ^makerules^for

carrying ^outthepurposes ofthts ^Act.

(2) ^In

particular ^andwithout

prejudice ^tothe

generality ^of the

foregoing power the Government may

make

rules

{or all^or

any of the

following purposes, namely ^:—

(a) ^to

prescribe ^themannerⁱⁿwhich^taxshall ^{he paid and} the documents to be

produced

for the

issue of tax licence;

315—10

9

(/

146

(b) ^to

prescribe ^themanner^of

certifying

under sub-section

(2) ^ofsection ^3;

(c) ^to

prescribe ^{the form ofany tax}

licence,

certificate ^or declaration, ^{and the}

particulars ^tobestated

theiein;

(d) ^to

prescribe ^the

conditions under which

duplicate ^tax licence may be

granted

and the fee

payable

for such grant;

(I) ^to

regulate ^themannerⁱⁿ

which refunds^ordeductions or

exemptions may be

claimed;

(f) ^to

prescribe ^therankof

officer^whomayexercise power under section

ll;

(g) ^to

provide ^forthetotal ^or

partial exemption ^from

liabi- lity ^to

payment ^ofthetaxofany

motor vehicle

brought into the State

by any

person

visiting

the State ^ormak- ing ^a

temporary stay therein, ^theamount which shall be

payable

on account of

such

vehicle and the ^tax licence which any such vehicle shall carry

; (It) ^thetime

within which^andthemannerⁱⁿwhich^an appeal may ^bemadeunder section ^{23, the fees tobe} paid ⁱⁿ

respect ^{of such}

appeal ^andthe

conduct ^and heating ^{of such}

appeal ^;

(i) ^anyother matter which^maybe

prescribed.

(3) ^{Any rulemade}

under

sub-section

(1),^mayprovide ^that a breach thereofshall

be

punishable

with

fine which may extend

to fifty rupccs.

(4) Every ^rulemadeunder^thisActshall^be

laid, ^assoonas may be after^itis

made,

before

the

Legislative Assembly

while ^itis in session for^atotal

period ^offourteen

days

which may^be

compiised ⁱⁿ one session or in two

successive

sessions,

and

if,

before the

expiry

of the session ⁱⁿ

which it^issolaid ^orthesession

immediately followmg, the

Legislative Assembly

make any modification^inthe

rule ^ordecide that the rule should ^nothe

issued, ^theruleshall thereafter^have

effect only ^{in such}modified ^{formor be ofno}

effect, ^asthecase

may^{be; so} however that any such modification ^or

annulment shall be Without prejudice ^{to the}

validity ofanything previously ^done

under ^thatrule, 25, Additional ^[fl\

payablr ^m

("Iain

(rum—(I)

Where

bcfcue

the commencement ofthis

Act^taxin

respect of^amotor vehicle for

the quarter, ^{halfyear or year}commencing ^onthe

first

day ^of

April,

1963,

has been

paid ^atthe rates^m

force ^atthetime

of

payment,

the

register- ed owner^or

per ^son

havmg possession ^orcontrol of such motor vehicle shall be liable to

pay, ⁱⁿ

addition, ^anamount

equal

to the

difTerence between—

(i) ^thetax

calculated^attheratefixed under^{thisAct for} the

period beginning

With the date

of

commencement of this Act and

ending

With

the

quarter, half year or

year ^asthe case

may be,

and

(ii) ^{the tax}

calculated ^{at therate in}force

immediately before ^thecommencement of

this Act

for

the same. period.

IS

J

10

147

(2) ^Theamount

payable

under sub-section

(1)

shall ^be

paid in such manner and within such

time as

may be

prescribed.

26.

Rypml.—The

Madras Motor Vehicles Taxation

Act,

1931

(Madras

Act III of

1931)

as in

force

in the

Malabar District

re- ferred to in

sub-section

(2)

of section 5 of the States

Reorganisation

Act,

1956

(Central

Act 37 of

1956)

and the

provmonx

of the Travancore— Cochin Vehicles Taxation

Act,

1950

(Act

XIV of

1950)

in so far as

they relate to taxation and

licensing

of motor vehicles

are

hereby repealed:

Provided that such

repeal

shall not affect—

(a) ^the

previous

operation ^{of thesaid}enactments^or

anything duly ^doneor

suffered

thereunder; ^or

(b) any right, privrlege, obligation ^or

liability

acquired, accrued or incurred under the said

enactments;

or

(c) any

penalty,

forfeiture ^or

punishment

incurred ^inres~ Feet ^ofany ufl'euct: Committed

against ^{the said}enactments; ^or

(d) any

investigation, legal proceeding ^or

remedy ⁱⁿ

respect of ^such

right, privilege.

obligation, liability, penalty,

forfeiture or

punish- ment as

aforesaid;

and any such

investigation,

legal

proceeding

or remedy may ^be

instituted,

continued^or

enforced^andany^such

penalty, forfeiture or

punishment may

be

imposed

as

if this

Act had

not

been passed:

Provided

further that any licence issued under any of the

repeal- ei enactments shall continue to be

valid

for

the

period

for which such licence or token

SCHEDULE ¹

[See

Section ³

(1)]

Chm

of

z-zlmlr:

Moion

cycles (including

Motor

Scooters and

Cycles

with attachment for

propelling ihe same

by

mechanical

power);

(a) Bicycles ^not

exceeding ¹⁰⁰

kg. ⁱⁿ

unladen

"eight ^..

(b) Bicycles exceeding ¹⁰⁰

kg. bu} ^noi

exceeding ²⁰⁰

kg. ⁱⁿunladen

weight

(5)

Bicycles exceeding ²⁰⁰

kg. ⁱⁿ

unladen

weight ^,

(d) Bicycles

Wlll'!^{sidecar or}

drawmg ^atrailer^.

(e) Tricyclcs ^. Invalid carriages

.

Goods vehicles

,

(a)

Motor

cycle

liucks^not

exceeding ³⁰⁰

kg. ⁱⁿladen

weight (b)

Vehicles ^not

exceeding

1,000

kg. ⁱⁿ

laden

weight

(6)

Vehicles

exceeding

1,000 kg. ^{but not}

exceeding

1,500

kg. ⁱⁿladen

weight (d)

Vehicles

exceeding

1,500

kg. ^{but not}

exceeding

2,000

kgnn

laden

weight ^_ (z)

Vehicles

exceeding

2,000

kg. ^butnot

exceeding

3,000

kg. ⁱⁿ

laden

weight (j)

Vehicles

exceeding

3,000

kg. ^butnot

exceeding

4,000

kg. ⁱⁿ

laden

weight ^. (g)

Vehicles

exceeding

4,000^{kg. butnot}

exceeding

5,500 ^{kg. in}laden

weight ^. (h)

Vchlf'lCS

exceeding ⁵⁵⁰⁰

kg. ^butnot

exceeding

7,000

kg. ⁱⁿladen

weight ^.

(1)

Vehicles

exceeding

7,000

kg. ^{but not}

exceeding

9,000

kg. ⁱⁿ

laden

weight

(1)

Vehicles

exceeding

9,000

kg. ^{but not}

exceeding

9,500

kg. ⁱⁿ

laden

weight

(1:)

Vehicles

exceeding

9,500

kg. ^butnot

exceeding

10,500 kg. ⁱⁿladen

weight

(1)

Vehicles

exceeding

10,500

kg. ⁱⁿladen

weigh! ^. c? ^,_

4:7-

.,

Maximum

quantify

tax For vehicles jillld ^with pneumatic lyre:

Rs.

6-00

900

12-00

15 00

1500

750

33-00 67-00

133 ⁰⁰

160-00 2 10-00 270-00 325-00 425-00 525-00 575'00 625-00 725-00 For ul/m vehicle:

Rx.

8-00

12-00

16-00

18-00

10'00

10-00

4300

100-00

20000

24000

31500

405.00

525-00 675-00 325-00

90000

975-00 1,125-00

8H