Amendment status not verified — confirm the current text below against the official source.
It is proposed to amend the Karnataka Motor Vehicles Taxation Act, 1957. Hence the Bill. (LA Bill No. 23 of 2009, File No. DPAL 15 Shasana 2009) [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] 14 LV Amending Act 7 of 2010.-To give effect to the proposals made in the Budget Speech of 2010-11, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act 1957. (Karnataka Act No. 35 of 1957). Certain consequential amendments have also been proposed. Further by Act 8 of 2007, Section 15 of the Act was substituted and the substituted section mandates that the amount disputed in the appeal shall be paid in accordance with the order against which the appeal has been preferred. The section does not expressly state that a proof of such payment shall accompany the appeal, though implicitly it conveys this meaning. Due to this reason, appellants file the appeals even without paying the disputed amount due to which the object to be achieved by the substituted section 15 of the Act is not achieved. Hence, Government revenue gets locked up in disputes till the dispute is finally resolved, which may take several years. In order to safeguard the Government revenue, it is expedient to amend section 15 of the Act. Such provisions are already present in other taxation laws. Hence the Bill. [L.A.Bill No. 12 of 2010, File No.DPAL 14 Shasana 2010] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] LVI Amending Act 38 of 2010.- It is considered necessary to reduce the life time tax in the case of construction equipment vehicles fitted with air compressors and generators from the existing ten percent of cost of the vehicle to six percent of cost of the vehicle and also to provide for payment of life time tax of these vehicles in two equal instalments and to make consequential amendments. Hence the Bill. [L.A. Bill No. 24 of 2010, File No. DPAL 31 Shasana 2010] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] LVII Amending Act 17 of 2011.- To give effect to the proposals made in the Budget Speech of 2011-12. It is considered necessary to amend the Karnataka Motor Vehicles Taxation Act 1957 (Karnataka Act No. 35 of 1957). Hence, the Bill. [L.A. Bill No. 15 of 2011, File No.Samvyashae 16 Shasana 2011] [Entry 57 of List II of the Seventh schedule to the constitution of India.] LVIII Amending Act 37 of 2011.- It is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957, to provide for a provision to extend the benefit of tax concession to the Central Government employees, defence personnnel, employees of Central Government undertaking including nationalised banks, who bring along with them their vehicles on transfer to the State of Karnataka If they have already paid life time tax or tax quarlerly or annually, as the case may be, in other States or Union territories. Hence the Bill. [L.A. Bill No. 39 of 2011, File No.Samvyashae 46 Shasana 2011] [Entry 57 of List II of the Seventh schedule to the constitution of India.] LIX Amending Act 14 of 2012.- To give effect to the proposals made in the Budget Speech of 2012-13, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act No. 35 of 1957). Hence, the Bill. [L.A. Bill No. 8 of 2012, File No.Samvyashae 22 Shasana 2012] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] 15 LX Amending Act 29 of 2012.- The lifetime tax in respect of Motor Cabs was collected where the cost of the vehicle exceeded Rupees ten lakhs. It is considered necessary to enhance the cost of the vehicle from Rupees ten lakhs to Rupees fifteen lakhs to give relief to the owners of Motor Cabs below Rupees fifteen lakhs. Hence the Bill. [L.A. Bill No.29 of 2012, File No. Samvyashae 56 Shasana 2012] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] LXI Amending Act 30 of 2013.- To give effect to the proposals made in the Budget Speech of 2013-14, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act No. 35 of 1957). Hence the Bill. [L.A. Bill No. 13 of 2013, File No. Samvyashae 20 Shasana 2013] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] LXII Amending Act 18 of 2014.-To give effect to the proposals made in the Budget Speech of 2014-15, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act No.35 of 1957). Hence, the Bill. [L.A. Bill No.35 of 2014, File No. Samvyashae 13 Shasana 2014] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] LXIII Amending Act 08 of 2016.- To give effect to the proposals made in the Budget Speech 2016-17, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act No. 35 of 1957). Hence the Bill [L.A. Bill No.13 of 2016, File No. Samvyashae 17 Shasana 2016] [entry 57 of List II of the Seventh Schedule to the Constitution of India.] LXIV Amending Act 16 of 2017.-To give effect to the proposals made in the Budget Speech of 2017-18, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957(Karnataka Act No. 35 of 1957). Hence the Bill. [L.A. Bill No.12 of 2017, File No. Samvyashae 20 Shasana 2017] [entry 57 of List II of the Seventh Schedule to the Constitution of India]. LXV Amending Act 25 of 2018.- To give effect to the proposals made in the Budget Speech of 2018-19 it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act No. 35 of 1957). 16 Hence the Bill. [L.A. Bill No.04 of 2018, File No. Samvyashae 16 Shasana 2018] [entry 57 of List II of the Seventh Schedule to the Constitution of India.] LXVI Amending Act 03 of 2020.- To give effect to the proposals made in the Budget Speech of 2020-21 (para No 304, 305, 306 and 307) it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957, (Karnataka Act No. 35 of 1957) Hence, the Bill. [L.A. Bill No. 20 of 2020, File No. Samvyashae 16 Shasana 2020] [Entry 57 of List II of the Seventh Schedule to the Constitution of India] LXVII Amending Act 09 of 2021.- To give effect to the amendment made by the Ministry of Road Transport and Highway vide notification no. G.S.R 584 (E), dated:25.09.2020 by inserting 2 (cb) defining “Combined Harvesting”, it is considered necessary to amend the Karnataka Motor Vehicle Taxation Act, 1957 (Karnataka Act no 35 of 1957). These vehicles were classified as “Construction Equipment Vehicle’ and tax was levied @ 6% on the cost if vehicle with effect from 01.04.2015. The Proposal of reduction of Tax for sugar Cane-Combined Harvester vehicle from 6% to 3% prospectively has been concurred by Finance Department restricting of the reduction only for Sugar Cane Combine Harvester vehicle and to make necessary amendments to the Karnataka Motor Vehicle Taxation Act 1957. Hence, the Bill. [L.A. Bill No. 04 of 2021, File No. Samvyashae 82 Shasana 2020] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] [Published in Karnataka Gazette Extra-ordinary No. 202 in part-IVA dated: 23.02.2021] LXVIII Amending Act 18 of 2022.- It is considered necessary further to amend the Karnataka Motor Vehicle Taxation Act, 1957 (Karnataka Act No.35 of 1957) to extend the period for payment of tax from fifteen days to one month and also to provide for monthly payment of tax on prorata basis before the expiry of validity of tax in respect of vehicles for which tax was paid quarterly amounting to Ruppes Thirty thousand. Hence, the Bill. [L.A. Bill No. 13 of 2022, File No. SAMVYASHAE 13 SHASANA 2022] [Entry 57 of List II of the Seventh Schedule to the Constitution of India] [Published in Karnataka Gazette Extra-ordinary No.209 in part-IVA dated: 31.03.2022] 17 LXIX Amendment Act 31 of 2023.- To give effect to the proposals made in the Budget Speech of 2023-24 (Para No 365) it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957, (Karnataka Act No. 35 of 1957) Hence, the Bill [L.A. Bill No. 09 of 2023, File No. SAMVYASHAE 19 SHASANA 2023] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] [Published in Karnataka Gazette Extra-ordinary No.345 in part-IVA dated:28.07.2023] LXX Amendment Act 34 of 2023:- It is considered necessary to,- (i) amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) to give effect to the amendment made by the Government of India in the Motor Vehicles (Amendment) Act, 2019 (Central Act 32 of 2019) by defining "Adapted Vehicle” and to make collection of tax; and (ii) repeal the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023 (Karnataka Act 31 of 2023) as the said Act was not brought into force. Hence, the Bill. [L.A. Bill No.23 of 2023, File No. SAMVYASHAE 38 SHASANA 2023] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] [Published in Karnataka Gazette Extra-ordinary No.603 in part-IVA dated:30.12.2023] LXXI Amendment Act 12 of 2024:- It is considered necessary further to amend the Karnataka Motor Vehicles Taxation Act, 1957(Karnataka Act 35 of 1957) to,- (i) give effect to the amendment made by the Government of India in the Central motor Vehicles Rules, 1989; (ii) levy Lifetime tax on Motor cars, Jeeps, Omni Buses and Private Service Vehicles which runs on Electricity having cost of the vehicle which exceeds Rs. 25 Lakhs; and (iii) Certain other consequential amendments are also made Hence, the Bill. [L.A. Bill No.14 of 2024, File No. SAMVYASHAE 21 SHASANA 2024] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] [Published in Karnataka Gazette Extra-ordinary No.164 in part-IVA dated:07.03.2024] 18 LXXII Amendment Act 03 of 2025:- It is considered necessary further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) to impose and collect an additional cess of rupees five hundred on two wheeler and rupees one thousand on Motor cars of non-transport vehicles at the time of registration for the purpose of the Karnataka Motor Transport and other Allied Workers Social Security and Welfare Fund. Hence, the Bill [L.A. Bill No. 50 of 2024, File No. SAMVYASHAE 62 SHASANA 2024] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] [Published in Karnataka Gazette Extra-ordinary No.16 in part-IVA dated: 09.01.2025] LXXIII Amendment Act 24 of 2025:- It is considered necessary further to amend the Karnataka Motor Vehicle Taxation Act, 1957 (Karnataka Act No 35 of 1957) to give effect to make collection of tax effectively and to reduce the tax payment defaulters for the ex-chequer and certain other consequential amendments are also made. Hence, the Bill. [L.A. Bill No.20 of 2025, File No. SAMVYASHAE 25 SHASANA 2025] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] [Published in Karnataka Gazette Extra-ordinary No.216 in part-IVA dated:04.04.2025] LXXIV Amendment Act 29 of 2026:- It is considered necessary further to amend the Karnataka Motor Vehicle Taxation Act, 1957 (Karnataka Act No 35 of 1957) to make collection of tax effectively and to reduce the tax payment defaulters for the ex-chequer of the state and certain other consequential amendments are also made. Hence, the Bill. [L.A. Bill No. 12 of 2026, File No. SAMVYASHAE 14 SHASANA 2026] [Entry 57 of List II of the Seventh Schedule to the Constitution of India] [Published in Karnataka Gazette Extra-ordinary No.276 in part-IVA dated:10.04.2026] 19 1[KARNATAKA]1 ACT No. 35 OF 1957 (First published in the 1[Karnataka Gazette]1 on the Fifth day of December, 1957.) THE 1[KARNATAKA]1 MOTOR VEHICLES TAXATION ACT, 1957. (Received the assent of the President on the Thirtieth day of November, 1957.) (As amended by Karnataka Acts 29 of 1958, 34 of 1962, 23 of 1965, 33 of 1966, 16 of 1971, 6 of 1972, 16 of 1974, 14 of 1975, 38 of 1976, 19 of 1978, 7 of 1979, 21 of 1979, 24 of 1979, 9 of 1980, 10 of 1980, 39 of 1981, 19 of 1982, 8 of 1983, 12 of 1984, 28 of 1984, 30 of 1985, 8 of 1986, 8 of 1987, 32 of 1987, 1 of 1989, 2 of 1989, 14 of 1989, 12 of 1990, 10 of 1991, 7 of 1992, 12 of 1993, 20 of 1994, 7 of 1995, 8 of 1997, 13 of 1997, 4 of 1998, 5 of 1999, 6 of 2000, 32 of 2000, 7 of 2001 23 of 2001, 4 of 2002, 12 of 2002, 9 of 2003, 2 of 2004, 6 of 2004, 28 of 2004, 12 of 2005, 6 of 2006, 8 of 2007, 10 of 2007, 7 of 2008, 8 of 2009, 7 of 2010, 38 of 2010, 17 of 2011, 37 of 2011, 14 of 2012 , 29 of 2012, 30 of 2013, 18 of 2014, 08 of 2016, 16 of 2017, 25 of 2018 , 03 of 2020,09 of 2021,18 of 2022, 31 of 2023, 34 of 2023, 12 of 2024, 03 of 2025, 24 of 2025 and 29 of 2026) An Act to consolidate and amend the law relating to the levy of tax on motor vehicles in the 1[State of Karnataka]1. WHEREAS it is expedient to consolidate and amend the law relating to the levy of tax on motor vehicles in the 1[State of Karnataka]1; BE it enacted by the 1[Karnataka]1 State Legislature in the Eighth Year of the Republic of India as follows:—