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Amendment of schedule.- In the Schedule to the Principal Act,- (1) in Part A,- (i) (a) in item no. 03, after the words "cash van", the words "already registered Commercial Tractor Trailers in the State" shall be inserted; (b) for item no. 05(a) and the entries relating thereto, the following shall be substituted, namely:- “ 116 5(a)(i) Motor vehicles (Contract carriages) plying for hire or reward and constructed or adopted to carry more than 20 passengers (excluding driver and conductor or attendant) and comply with rule 151(2) of the Karnataka Motor Vehicles Rules, 1989, for every passenger. 1500.00 (ii) Motor vehicles (Contract carriages) plying for hire or reward and constructed or adopted to carry more than 12 passengers but not more than 20 passengers (excluding driver and conductor or attendant)other than those liable to be taxed under item 5(a)(i) for every passengers. 1500.00 (iii) Motor vehicles (Contract carriages) plying for hire or reward and constructed or adopted to carry more than 20 passengers (excluding driver and conductor or attendant)other than those liable to be taxed under item 5(a) (i) for every passengers. 2000.00 (iv) Motor vehicles (LMV-Contract carriages) plying for hire or reward and constructed or adopted to carry more than 12 passengers but not more than 20 passengers (excluding driver and conductor or attendant) which are converted from maxi cab where registered/ conversion on or before 28-05-2021 and comply with rule 151(2) of the Karnataka Motor Vehicles Rules, 1989 for every passenger. 700.00 ” (c) for item no 06 and the entries relating thereto, the following shall be substituted, namely: - “ 6 (a) Motor Vehicles (luxury buses) plying for hire or reward, constructed or adapted to carry more than 12 passengers (excluding driver and conductor or attendant) and comply with rule 128 of the Central Motor Vehicles rules, 1989, or Motor Vehicles with permits granted under Rule 82 to 85-A of the Central Motor Vehicles Rules 1989 or permits under sub-section (14) read with sub-section (9) of section 88 of the Motor Vehicles Act, 1988, plying for hire or reward permitted to carry more than twelve passengers (excluding driver and conductor or attendant) for every passenger. 2500.00 (b) Motor Vehicles (Sleeper Coaches) plying for hire or reward, constructed or adapted to carry passengers (excluding driver and conductor or attendant) and comply with rule 125(c) with AIS 119 standards of the Central Motor Vehicles Rules, 1989, or Motor Vehicles with permits granted under rule 82 to 85-A of the Central Motor Vehicles Rules, 1989 or permits under sub-section (14) read with sub-section (9) of section 88 of the Motor Vehicles Act 1988, plying for hire or reward permitted to carry more than twelve passengers (excluding driver and conductor or attendant) for every sleeper. 3000.00 117 ” (d) in item no 13, after the words "Motor Vehicles", the words "already registered in the State" shall be inserted; (ii) after Part-A2 and the entries relating thereto, the following shall be inserted, namely:- “PART –A2(a) [see section 3(1)] Commercial Tractors Trailers Sl. No. Classes of vehicles Commercial Tractors Trailers 1 2 3 A At the time of Registration of New Vehicle 10 % of 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 1 Not more than 2 years 93% 2 More than 2 Years but not more than 3 Years 87% 3 More than 3 Years but not more than 4 Years 81% 4 More than 4Years but not more than 5 Years 75% 5 More than5Years but not more than 6 Years 69% 6 More than6Years but not more than 7 Years 64% 7 More than7Years but not more than 8 Years 59% 8 More than 8Years but not more than 9 Years 54% 9 More than9Years but not more than10 Years 49% 10 More than10Years but not more than11 Years 45% 11 More than11Years but not more than12 Years 41% 12 More than12Years but not more than13 Years 37% 13 More than13Years but not more than 14 Years 33% 14 More than14Years but not more than 15 Years 29% 15 More than15 years 25% ” (iii) for Part-A5 and the entries relating thereto, the following shall be substituted, namely: - “PART A5 (see section 3(1)) Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles. Sl. No. Class of vehicles Motor cars, Jeeps, Omni Buses and Private Service Motor cars, Jeeps, Omni Buses and Private Motor cars, Jeeps, Omni Buses and Private Motor cars, Jeeps, Omni Buses and Private 118 Vehicles having floor area up to 5 Sq. Mtrs, cost of which does not exceed Rs. 5 Lakhs. Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceedsRs 5 Lakhs but does not exceed Rs.10Lakh Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs10 Lakhs but does not exceed Rs.20 Lakhs Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs.20 Lakhs. 1 2 3 4 5 6 A At the time of Registration of New Vehicle 13 % of cost of the Vehicle 14 % of the cost of the Vehicle 17% of the cost of the Vehicle 18% 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 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% 93% 93% 2 More than 2 Years but not more than 3 Years 87% 87% 87% 87% 3 More than 3 Years but not more than 4 Years 81% 81% 81% 81% 4 More than 4 Years but not more than 5 Years 75% 75% 75% 75% 5 More than 5 Years but not more than 6 Years 69% 69% 69% 69% 6 More than 6 Years but not more than7 Years 64% 64% 64% 64% 7 More than 7 Years but not more than 8 Years 59% 59 59% 59% 8 More than 8 54% 54% 54% 54% 119 Years but not more than 9 Years 9 More than 9 Years but not more than 10 Years 49% 49% 49% 49% 10 More than 10 Years but not more than11 Years 45% 45% 45% 45% 11 More than 11 Years but not more than12 Years 41% 41% 41% 41% 12 More than 12 Years but not more than13 Years 37% 37% 37% 37% 13 More than 13 Years but not more than 14 Years 33% 33% 33% 33% 14 More than 14 Years but not more than 15 Years 29% 29% 29% 29% 15 More than15 years 25% 25% 25% 25% ” (iv) after Part-A5 and the entries relating thereto, the following shall be inserted, namely:- “PART A5(a) (see section 3(1)) (Battery Operated Vehicle (BOV)) Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles which run on Electricity Sl. No. Class of vehicles Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which does not exceed Rs. 10 Lakhs Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceed Rs 25 Lakhs Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which exceeds Rs. 25 Lakhs 120 1 2 3 4 5 A At the time of Registration of New Vehicle 5 % of cost of the Vehicle 8 % of the cost of the Vehicle 10 % 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 Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 93% 93% 2 More than 2 Years but not more than 3 Years 87% 87% 87% 3 More than 3 Years but not more than 4 Years 81% 81% 81% 4 More than 4Years but not more than 5 Years 75% 75% 75% 5 More than5Years but not more than6 Years 69% 69% 69% 6 More than6Years but not more than7 Years 64% 64% 64% 7 More than7Years but not more than 8 Years 59% 59% 59% 8 More than 8Years but not more than 9 Years 54% 54% 54% 9 More than9Years but not more than10 Years 49% 49% 49% 121 10 More than10Years but not more than11 Years 45% 45% 45% 11 More than11Years but not more than12 Years 41% 41% 41% 12 More than12Years but not more than13 Years 37% 37% 37% 13 More than13Years but not more than 14 Years 33% 33% 33% 14 More than14Years but not more than 15 Years 29% 29% 29% 15 More than15 years 25% 25% 25% ” (v) for Part-A7 and the entries relating thereto, the following shall be substituted, namely:- “PART A7 (see section 3(1)) Lifetime Tax for Construction Equipment Vehicles (As renumbered and defined under Rule 2(cab) of C M V Rules,1989) And vehicles fitted with Air Compressor and Generators. Sl. No. Class of vehicles Construction equipment vehicles 1 2 3 A At the time of Registration of New Vehicles 10 percent of 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 1 Not more than 2 years 93% 2 More than 2 Years but not more than 3 Years 87% 3 More than 3 Years but not more than 4 Years 81% 4 More than 4 Years but not more than 5 Years 75% 5 More than 5 Years but not more than 6 Years 69% 122 6 More than 6 Years but not more than 7 Years 64% 7 More than 7 Years but not more than 8 Years 59% 8 More than 8 Years but not more than 9 Years 54% 9 More than 9 Years but not more than 10 Years 49% 10 More than 10 Years but not more than 11 Years 45% 11 More than 11 Years but not more than 12 Years 41% 12 More than 12 Years but not more than 13 Years 37% 13 More than 13 Years but not more than 14 Years 33% 14 More than 14 Years but not more than 15 Years 29% 15 More than 15 years 25% ” (vi) for Part-A8 and the entries relating thereto, the following shall be substituted, namely:- “PART A8 {see section 3(1)} Lifetime 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 does not exceed Rs. 10 Lakhs Cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceed Rs. 15 Lakhs Cost of the vehicle which exceeds Rs. 15 Lakhs 1 2 3 4 5 A At the time of Registration of New Vehicles 5% of the cost of the vehicle 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 Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 93% 93% 2 More than 2 Years but not more than 3 Years 87% 87% 87% 3 More than 3 Years but not more than 4 Years 81% 81% 81% 4 More than 4 Years but not more than 5 Years 75% 75% 75% 123 5 More than 5 Years but not more than 6 Years 69% 69% 69% 6 More than 6 Years but not more than 7 Years 64% 64% 64% 7 More than 7 Years but not more than 8 Years 59% 59% 59% 8 More than 8 Years but not more than 9 Years 54% 54% 54% 9 More than 9 Years but not more than 10 Years 49% 49% 49% 10 More than 10 Years but not more than 11 Years 45% 45% 45% 11 More than 11 Years but not more than 12 Years 41% 41% 41% 12 More than 12 Years but not more than 13 Years 37% 37% 37% 13 More than 13 Years but not more than 14 Years 33% 33% 33% 14 More than 14 Years but not more than 15 Years 29% 29% 29% 15 More than 15 years 25% 25% 25% ” (vii) after Part-A8, and the entries relating thereto, the following shall be inserted, namely:- “PART A8(a) (see section 3(1)) (Battery Operated Vehicles (BOV)) Lifetime 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 Motor Cabs which run on Electricity having cost of the vehicle which does not exceed Rs. 10 Lakhs Motor Cabs which run on Electricity having cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceed Rs. 25 Lakhs Motor Cabs which run on Electricity having cost of the vehicle which exceeds Rs. 25 Lakhs 1 2 3 4 5 A At the time of Registration of New 5% of the cost of the vehicle 8% of the cost of the vehicle 10% of the cost of the 124 Vehicles 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 Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 93% 93% 2 More than 2 Years but not more than 3 Years 87% 87% 87% 3 More than 3 Years but not more than 4 Years 81% 81% 81% 4 More than 4 Years but not more than 5 Years 75% 75% 75% 5 More than 5 Years but not more than 6 Years 69% 69% 69% 6 More than 6 Years but not more than 7 Years 64% 64% 64% 7 More than 7 Years but not more than 8 Years 59% 59% 59% 8 More than 8 Years but not more than 9 Years 54% 54% 54% 9 More than 9 Years but not more than 10 Years 49% 49% 49% 10 More than 10 Years but not more than 11 Years 45% 45% 45% 11 More than 11 Years but not more than 12 Years 41% 41% 41% 12 More than 12 Years but not more than 13 Years 37% 37% 37% 13 More than 13 Years but not more than 14 Years 33% 33% 33% 14 More than 14 Years but not more than 15 Years 29% 29% 29% 15 More than 15 years 25% 25% 25% 125 ” (viii) after Part-A9,and the entries relating thereto, the following shall be inserted, namely:- “PART A-10 (see section 3(1)) Lifetime Tax for Motor Vehicles Mounted with Drilling Rigs or Mounted with Air Compressor with drilling rig unit vehicles Sl. No. Class of vehicles Cost of the vehicle 1 2 3 A At the time of Registration of New Vehicles 10% 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 1 Not more than 2 years 93% 2 More than 2 Years but not more than 3 Years 87% 3 More than 3 Years but not more than 4 Years 81% 4 More than 4 Years but not more than 5 Years 75% 5 More than 5 Years but not more than 6 Years 69% 6 More than 6 Years but not more than 7 Years 64% 7 More than 7 Years but not more than 8 Years 59% 8 More than 8 Years but not more than 9 Years 54% 9 More than 9 Years but not more than 10 Years 49% 10 More than 10 Years but not more than 11 Years 45% 11 More than 11 Years but not more than 12 Years 41% 12 More than 12 Years but not more than 13 Years 37% 13 More than 13 Years but not more than 14 Years 33% 14 More than 14 Years but not more than 15 Years 29% 15 More than 15 years 25% ” (2) In Part C,- (i) after Part C1,and the entries relating thereto, the following shall be inserted, namely:- “PART C1(a) (see section 7(3)) Refund Table for Commercial Tractors Trailers 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 126 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% 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 ” (ii) after Part C4, and the entries relating thereto, the following shall be inserted, namely:- “PART C4(a) (see section 7(3)) Refund Table for Motor cars, Jeeps, Omni Buses and Private Service Vehicles which run on Electricity. 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% 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% 127 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 ” (iii) after Part C7, and the entries relating thereto, the following shall be inserted, namely:- “PART C7(a) (see section 7(3)) Refund Table for Motor cab which run on Electricity. 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% 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 ” 128