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Amendment of the Schedule.- In the Schedule to the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as the Principal Act),- (1) in Part 'A',- (i) in item No. 2, for the words "Invalid carriages", the words "invalid carriages/Adapted vehicle/Divyangjan (availing GST Concession)" shall be substituted; (ii) in item 3, in sub-item (1), clause (c) and entries relating thereto shall be omitted; (iii) in item No. 8, in sub-item (f),- (a) in clause (i), in column (2), for the figures "20.00", the figures “100.00 ” shall be substituted; (b) in clause (ii), in column (2), for the figures "80.00", the figures “200.00 ” shall be substituted; (2) for PART A6 of the Principal Act, the following shall be substituted, namely:- 90 “PART A6 (see section 3(1)) Life time tax for goods vehicles having gross vehicle weight exceeding 1,500 Kgs. But not exceeding 12,000 Kgs. In weight laden, whether used for hire or reward or not. Item No. Class of Vehicles Goods vehicle having gross vehicle weight exceeding 1500 Kgs. And not exceeding 2000 Kgs. Rs. Goods vehicle having gross vehicle weight exceeding 2000Kgs. And not exceeding 3000Kgs.Rs. Goods vehicles having gross vehicle weight exceeding 3,000Kgs. And not exceeding 5,500Kgs. Rs. Goods vehicles having gross vehicle weight exceeding 5,500Kgs. And not exceeding 7,500Kgs. Rs. Goods vehicles having gross vehicle weight exceeding 7,500Kgs. And not exceeding 9,500Kgs. Rs. Goods vehicles having gross vehicle weight exceeding 9,500Kgs. And not exceeding 12,000Kgs. Rs. 1 2 3 4 5 6 7 8 A At the time of Registration of New Vehicle 20,000 30,000 40,000 60,000 80,000 1,00,000 B If the vehicle is already registered and its age from the month of Registration is: 1 Not more than 2 years 18600 27900 37200 55800 74400 93000 2 More than 2 Years but not more than 3 Years 17400 26400 35400 53400 71400 89400 3 More than 3 Years but not more than 4 Years 16200 24900 33600 51000 68400 85800 4 More than 4 Years but not more than 5 Years 15000 23400 31800 48600 65400 82200 5 More than 5 Years but not more than 6 Years 13800 21900 30000 46200 62400 78600 6 More than 6 Years but not more than 7 Years 12800 20600 28400 44200 59600 75200 7 More than 7 Years but not more than 8 Years 11800 19300 26800 42200 56800 71800 8 More than 8 Years but not more than 9 Years 10800 18000 25200 40200 54000 68400 9 More than 9 Years but not more than 10 Years 9800 16700 23600 38200 51200 65000 10 More than 10 Years but not more than 11 Years 9000 15600 22200 36600 48600 61800 91 11 More than 11 Years but not more than 12 Years 8200 14500 20800 35000 46000 58600 12 More than 12 Years but not more than 13 Years 7400 13400 19400 33400 43400 55400 13 More than 13 Years but not more than 14 Years 6600 12300 18000 31800 40800 52200 14 More than 14 Years but not more than 15 Years 5800 11200 16600 30200 38200 49000 15 More than 15 years 5000 10100 15200 28600 35600 45800 ” (3) for Part A8 of the Principal Act, the following shall be substituted, namely:- “PART A8 (see section 3(1)) Life time Tax for Motor Cabs other than those registered out- side the State and covered with the permit issued under sub-section (9) of section 88 of the Motor Vehicle Act, 1988 (Central Act 59 of 1988). Sl No Class of vehicles Cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceeding Rs. 15 Lakhs Cost of the vehicle which exceeds Rs. 15 Lakhs A At the time of Registration of New Vehicles 9% of the cost of the vehicle 15% of the cost of the vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 93% 2 More than 2 Years but not more than 3 Years 87% 87% 3 More than 3 Years but not more than 4 Years 81% 81% 4 More than 4 Years but not more than 5 Years 75% 75% 5 More than 5 Years but not more than 6 Years 69% 69% 6 More than 6 Years but not more than 7 Years 64% 64% 7 More than 7 Years but not more than 8 Years 59% 59% 8 More than 8 Years but not more than 9 Years 54% 54% 9 More than 9 Years but not more than 10 Years 49% 49% 10 More than 10 Years but not more than 11 Years 45% 45% 11 More than 11 Years but not more than 12 Years 41% 41% 12 More than 12 Years but not more than 37% 37% 92 13 Years 13 More than 13 Years but not more than 14 Years 33% 33% 14 More than 14 Years but not more than 15 Years 29% 29% 15 More than 15 years 25% 25% Notes: (1) In respect of vehicles for which tax was due prior to the 1st day of April, 2012, but has not been paid, such tax shall be collected at the rates prevailing prior to such day along with the penalty due, if any. (2) In its order dated 08-10-2012 passed in WP No. 33654-58/2012, the Hon’ble High Court of Karnataka has granted two installments for payment of the tax: The first installment is payable before 31-12-2012 and the Second Installment is payable before 31-03-2013. This concession is available only to vehicles registered prior to 01-04-2012. (3) Cost of the vehicle in relation to motor vehicle means,- (a) In respect of a vehicle manufactured in India, cost of the vehicle as per the purchase invoice issued either by the manufacturer or by the dealer of the vehicle including the excise duty, surcharge or cess, Goods and Services Tax etc., as payable in the State of Karnataka whichever is higher; and (b) In respect of an imported motor vehicle, irrespective of its place of manufacture, the total cost incurred in importing the vehicle, that is to say, the value of the motor vehicle as endorsed in the Bill of Entry or such other document and assessed as such under the Customs Act. 1962, together with the Customs Duty levied, freight charges incurred and other taxes levied thereupon including additional duty or penalty levied if any, by the Customs Department or any other Department.” (4) for Part C5 of the Principal Act, the following shall be substituted, namely:- “PART C5 (see section 7(3)) Refund table for goods vehicles having gross vehicle weight exceeding 1,500 Kgs. But not exceeding 12,000 Kgs. in respect of which lifetime tax is paid under Part A6 Item No. Class of Vehicles Goods vehicle having gross vehicle weight exceeding 1500 Kgs. And not Goods vehicle having gross vehicle weight exceeding 2000Kgs. And not exceeding 3000Kgs.Rs. Goods vehicles having gross vehicle weight exceeding 3,000Kgs. And not exceeding 5,500Kgs. Rs. Goods vehicles having gross vehicle weight exceeding 5,500Kgs. And not exceeding 7,500Kgs. Rs. Goods vehicles having gross vehicle weight exceeding 7,500Kgs. And not exceeding 9,500Kgs. Rs. Goods vehicles having gross vehicle weight exceeding 9,500Kgs. And not exceeding 12,000Kgs. 93 exceeding 2000 Kgs. Rs. Rs. 1 2 3 4 5 6 7 8 1 Within a year 18600 27900 37200 55800 74400 93000 2 After 1 year but within 2 years 17400 26400 35400 53400 71400 89400 3 After 2 year but within 3 years 16200 24900 33600 51000 68400 85800 4 After 3 year but within 4 years 15000 23400 31800 48600 65400 82200 5 After 4 year but within 5 years 13800 21900 30000 46200 62400 78600 6 After 5 year but within 6 years 12800 20600 28400 44200 59600 75200 7 After 6 year but within 7 years 11800 19300 26800 42200 56800 71800 8 After 7 year but within 8 years 10800 18000 25200 40200 54000 68400 9 After 8 year but within 9 years 9800 16700 23600 38200 51200 65000 10 After 9 year but within 10 years 9000 15600 22200 36600 48600 61800 11 After 10 year but within 11 years 8200 14500 20800 35000 46000 58600 12 After 11 year but within 12 years 7400 13400 19400 33400 43400 55400 13 After 12 year but within 13 years 6600 12300 18000 31800 40800 52200 14 After 13 year but within 14 years 5800 11200 16600 30200 38200 49000 15 After 14 year but within 15 years 4200 9000 13800 27000 33000 42600 16 After 15 years Nil Nil Nil Nil Nil Nil (5) for Part C7 of the Principal Act, the following shall be substituted, namely:- "PART C7 (see section 7(3)) Refund Table for Motor Cab cost of which exceeds Rs 10 Lakhs Sl. No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place. Percentage of Life Time Tax paid to be refunded 1 Within a year 93% 2 After 1 year but within 2 years 87% 3 After 2 year but within 3 years 81% 4 After 3 year but within 4 years 75% 94 5 After 4 year but within 5 years 69% 6 After 5 year but within 6 years 64% 7 After 6 year but within 7 years 59% 8 After 7 year but within 8 years 54% 9 After 8 year but within 9 years 49% 10 After 9 year but within 10 years 45% 11 After 10 year but within 11 years 41% 12 After 11 year but within 12 years 37% 13 After 12 year but within 13 years 33% 14 After 13 year but within 14 years 29% 15 After 14 year but within 15 years 25% 16 After 15 years Nil