Section 7

Amendment status not verified — confirm the current text below against the official source.

Opportunity is also taken to provide for— (i) collection of tax escaping payment; (ii) payment of tax in instalments by fleet owners; (iii) carriage of tax free taxation card by vehicles exempted from payment of tax; (iv) seizure and detention of motor vehicles plying without payment of taxes; (v) a separate provision for composition of offences; (vi) trial of offences under the Act by the Magistrate not lower in rank than a Judicial First Class Magistrate; (vii) exercise of revisional powers by the Transport Commissioner in certain cases. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated 24-3-1976, as No. 1615, at page 20–21.) XI 5 Amending Act 19 of 1978.—The Karnataka Motor Vehicles Taxation Act was amended by the Karnataka Motor Vehicles Taxation (Amendment) Act, 1972 (Karnataka Act No. 6 of 1972). By this amendment the tax payable in respect of contract carriages was enhanced from Rs. 35/- to Rs. 100/- per seat per quarter with effect from 1st July 1972. Aggrieved by this enhancement, Industrial Undertakings like M/s. Hindustan Aeronautics Ltd., Indian Telephone Industries and Hindustan Machine Tools challenged the validity of the classification of their vehicles as contract carriages used for transporting employees to and from their places/of residence to the factory and levy of the tax based on such classification. Their writ appeals were allowed by the High Court and it was held that these vehicles of Industrial Undertaking used for the transportation of their employees were not contract carriages within the meaning of the provision of the Motor Vehicles Act, 1939 and the special leave application filed by the State Government before the Supreme Court was dismissed on 14th April 1976. Based on the decision of the High Court, the above three Industrial Undertakings have applied to Government for classification of their vehicles as contract carriages chargeable at Rs. 35/- per seat per quarter and to refund the difference of tax collected from them in respect of their vehicles. The claims of M/s. Hindustan Aeronautics Ltd., comes to Rs. 35,40,430 and similar refund will also have to be made in respect of Ms. Indian Telephone Industries and Hindustan Machine Tools and any other Industrial Undertakings which may put forth such claims. Such refunds if now made would upset the resources position of the State Government and also have an adverse effect on the State revenue. It is therefore necessary to pass a legislation to over come the situation arising out of the decision of the High Court to avoid the refund of such considerable sums of money. Hence this Bill. (Obtained from File No. LAW. 62 LGN 78.) XII Amending Act 7 of 1979.—As per section 4 of the Karnataka Motor Vehicle Taxation Act, 1957 where the tax in respect of a motor vehicle does not exceed Rs. 300 per annum it has to be paid in lumpsum once in a year. Tax payable in respect of autorickshaws is Rs. 176 per annum. It is proposed to permit payment of tax in respect of owner driven autorickshaws on quarterly, half-yearly or yearly basis at the option of the owner. Hence this Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A dated 3-2-1979, as No. 115, at page 2–3.) XIII Amending Act 21 of 1979.—In order to augment the revenues of the State it is proposed to amend taxation and other laws. Opportunity is taken to make some other amendments also. Hence this Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A dated 27-3-1979, as No. 259, at page 43.) XIV Amending Act 24 of 1979.—Government have announced their decision to abolish octroi. To compensate for the loss of revenue to Local Bodies resulting from the abolition of octroi levy and also to provide for the developmental activities of the State in general, it is intended to mobilise resources by revising certain existing rates of taxes under the Motor Vehicles Taxation Act. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A dated 11-4-1979, as No. 328, at page 67.) 6 XV Amending Act 9 of 1980.—In view of the abolition of octroi in the State, Government increased the Motor Vehicles Tax in respect of goods vehicles by the Karnataka Motor Vehicles Taxation (Second Amendment) Act 1979. Aggrieved by this enhancement, the lorry owners in the State went on strike on 27th September 1979 to protest against the hike in the Motor Vehicles Tax. The entire issue was reconsidered and it is decided to reduce the tax under the above Act to the previous level with effect from 1st October 1979. Upto 31st March 1980. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A dated 5-3-1980, as No. 167, at page 5.) XVI Amending Act 10 of 1980.—By the Karnataka Motor Vehicles Taxation (Amendment) Ordinance, 1979, the rates of motor vehicles tax leviable on goods vehicles were reduced for a period of 6 months from 1st October 1979 to 31st March 1980. The motor vehicles taxes are paid in respect of Transport vehicles, every quarter. Operators of goods vehicles who have to pay tax on the 1st February or who are required to pay before 10th March 1980 will be required, as the position now stands, to pay tax as per the Ordinance for the months up to 31st March 1980 and taxes for subsequent months at the rates prevailing before the ordinance was introduced. This would result in lorry operators being required to pay taxes again on or after 1st April 1980 at rates prior to those introduced in September 1979. It would therefore be necessary to make suitable amendments to the Karnataka Motor Vehicles Taxation Act, 1957 specifying the rates of taxes for the period subsequent to 31st March 1980. Hence, the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A dated 12-3- 1980, as No. 179, at page. 5.) XVII Amending Act 39 of 1981.—The High Court has taken the view that the presumption of suitability of the vehicle for use on roads did not arise when the registration certificate of a transport vehicle is not current on account of expiry of the fitness certificate. Certain transport operators are taking advantage of this situation to evade payment of motor vehicle tax by allowing the fitness certificate to expire. Section 3 of the Karnataka Motor Vehicles Taxation Act, 1957 is intended to be amended to prevent this practice to avoid loss of revenue to the State. The grace period for payment of tax which is now ten days is proposed to be increased to fifteen days by amending section 4 of the Act. Under the proviso to section 10 (f) of the Act, which was deleted in 1976, fleet owners were entitled to proportionate reduction in the tax in respect of vehicles which were certified as not used for a period of one calendar month or more. Since the proviso was deleted tax has to be now paid by them even on spare vehicles which are not under use. It is intended to restore the original position by amending section 10 of the Act. Collection of a fee on the issue of taxation card on vehicles operating under reciprocal agreements has caused practical difficulties. It is intended to amend section 10A to dispense with the collection of such fee. It is intended that the powers of revision under section 15A should hence forth be exercised only suo moto as now appellate powers can be exercised by the Deputy Commissioners of Transport. Section 15A is hence intended to be amended. Amendments to the Karnataka Motor Vehicles are proposed in order to, 7 (a) Prevent vehicles with all India Tourist Permits from masquerading as stage carriages and (b) To provide for the developmental activities of the State by mobilising additional resources by revising certain existing rates of taxes under the K.M.V.T. Act 1967. This Bill is to replace the Ordinance. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A dated 24-6-1981, as No. 475, at page 6.) XVIII Amending Act 19 of 1982.—In the budget speech for the year 1982–83, the Hon’ble Minister for Finance and Tourism, has indicated several proposal in order to augment the revenue of the State. This Bill seeks to give effect to the said proposals Opportunity is taken to make some other minor amendments. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A dated 27-3-1982, as No. 223, at page 42.) XIX Amending Act 8 of 1983.—At present there is no provision in the Karnataka Motor Vehicles Taxation Act, 1957 for levying tax on the Private Service Vehicles. It is considered necessary to amend the said Act since taxation in respect of omni buses have been classified as a separate category in the said Act. The High Court of Karnataka in Writ Appeal Nos. 413, 414 and 417–74 has observed that the vehicles belonging to industrial undertakings cannot be issued with contract arrange permits and the Court has suggested for suitable amendment of the Act to provide for a separate category of permits for these vehicles. These private service vehicles are being taxed as omnibuses at the rate of Rs. 100 percent per quarter. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A dated 16-8-1983, as No. 727, at page 4.) XX Amending Act 12 of 1984.— In the budget speech for the year 1984-85 the Chief Minister has proposed to levy a rural development cess of ten per cent on the basic rate of the Motor Vehicles Tax. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A dated 06.04.1984 as No.212) XXI Amending Act 28 of 1984.—At present there is no provision in the Karnataka Motor Vehicles Taxation Act, 1957 for levying tax on the Private Service Vehicles. It is considered necessary to amend the said Act since taxation in respect of omni buses have been classified as a separate category in the said Act. The High Court of Karnataka in Writ Appeal Nos. 413, 414 and 417–74 has observed that the vehicles belonging to industrial undertakings cannot be issued with contract arrange permits and the Court has suggested for suitable amendment of the Act to provide for a separate category of permits for these vehicles. These private service vehicles are being taxed as omni buses at the rate of Rs. 100 percent per quarter. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated 16-8-1983, as No. 727, at page 4.) XXII Amending Act 30 of 1985.—This Bill is introduced to implement the announcements made by the Chief Minister in his Budget Speech on 19th July 1985. Consequential amendments to the Schedule to the Karnataka Motor Vehicles Taxation Act, 1957 are also proposed. 8 Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated 31-7-1985, as No. 410, at page 17.) XXIII Amending Act 8 of 1986.—In his Budget Speech on 20th February 1986, the Chief Minister has proposed levy of Motor Vehicles Tax on certain types of vehicles and has announced concessions in the rate of tax in respect of certain categories of vehicles. The proposals include the following: (a) Introducing lumpsum payment of Motor Vehicles Tax in respect of two-wheelers; (b) Rationalising the tax on omni buses owned by Educational Institutions; (c) Enhancing Motor Vehicles Tax on certain categories of vehicles. (d) Permitting the Karnataka State Road Transport Corporation to pay the motor Vehicles Taxes on percentage of their revenue collections. (e) Opportunity is taken to make certain other amendments for administrative reasons. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated14-3-1986, as No. 198, at page 46.) XXIV Amending Act 8 of 1987.—To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Consequential amendments are also proposed. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated27-3-1987, as No. 250, at page 51.) XXV Amending Act 32 of 1987.—Section 11A of the Karnataka Motor Vehicles Taxation Act, 1957 provides for seizure and detention of Motor Vehicles in respect of which tax is due. It is considered necessary to amend the said section to provide for sale of vehicle so seized and detained for speedy recovery of tax due. Amendment of section 22 in consequential. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated2-9-1987, as No. 575, at page 60.) XXVI Amending Act 1 of 1989.—The Motor Vehicles Tax on Goods Vehicles were enhanced with effect from 1st April 1980 by the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 1980. The Lorry owners of the State represented that the new rates of tax were on the high side and requested the Government for reduction in tax. The Government examined their request and issued administrative instructions to collect the tax on lorries at pre 1st April 1980 rates and the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 1980 was not given effect to. It is therefore, necessary to ratify the action taken by the Government in issuing the administrative instructions to the Commissioner for Transport to collect the Motor Vehicles Tax at the old rates. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated23-1-1988, as No. 55, at page 27.) 9 XXVII Amending Act 2 of 1989.—To give effect to the budget proposals for the year 1988–89 relating to the Motor Vehicles Tax, it is necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated2-4-1988, as No. 200, at page 49.) XXVIII Amending Act 14 of 1989.—To give effect to the proposals made in the Budget speech for the year 1989–90 it is proposed to amend the Karnataka Motor Vehicles Taxation Act, 1957. Opportunity is also taken to rationalise certain provisions of the Act. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated27-3-1989, as No. 155, at page 5.) XXIX Amending Act 12 of 1990.—To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Opportunity is also taken to relationalise certain other provisions of the said Act. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated29-3-1990, as No. 156, at page 57.) XXX Amending Act 10 of 1991.—To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Opportunity is also taken to make certain consequential amendments to the said Act. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated:21-3-1991, as No. 125, at page 305.) XXXI Amending Act 7 of 1992.—To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Some consequential amendments are also proposed. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated:28-3-1992, as No. 186, at page 20.) XXXII Amending Act 12 of 1993.—To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Some consequential amendments are also proposed. Hence the Bill. (Obtained from L.A. Bill No. 14 of 1993.) 10 XXXIII Amending Act 20 of 1994.—To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Some consequential amendments are also proposed. Hence the Bill. (Obtained from File No. LAW 25 LGN 94.) XXXIV Amending Act 7 of 1995.—To give effect to the proposal made in the Budget Speech it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957). Opportunity is also taken to make certain consequent amendments to said Act. Hence the Bill. (Obtained from LAW 103 LGN 58) XXXV Amending Act 8 of 1997.—To give effect to the proposal made in the Budget Speech. It is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957). Opportunity is also taken to make certain consequential amendments to said Act. Hence the Bill. (Obtained from L.A. Bill No. 14 of 1997..) XXXVI Amending Act 13 of 1997.—In order to remove certain ambiguity in section 3 and 4 and to achieve the clear intention of the Budget speech for the year 1997–98 an Ordinance called the Karnataka Motor Vehicles Taxation (Amendment) Ordinance, 1997 (Karnataka Ordinance No. 2 of 1997) was promulgated on 7th May, 1997. This Bill seeks to replace the said Ordinance. Hence the Bill. (Obtained from L.A. Bill No. 22 of 1997.) XXXVII Amending Act 4 of 1998.—To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated:26-3-1998, as No. 348, at page 2.) XXXVIII Amending Act 5 of 1999.— To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Hence the Bill (Published in the Karnataka Gazette (Extraordinary) Part IV-2A dated 30.3.1999 (Notification No. LGA/BLA/21/1999, dated 30.3.1999)) 11 XXXIX Amending Act 6 of 2000.— To give effect to the proposal made in the budget speech, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Hence the Bill. (Obtained from L.A. Bill Bo. 7 of 2000) XL Amending Act 32 of 2000.— The Karnataka Motor Vehicles taxation Act, 1957 was amended by inserting section 3A providing for levy of cess at the rate of five percent on the Motor Vehicles tax for the purpose of investment in Bangalore Mass Rapid Transit System. Section 3A was again amended with effect from 1.4.1998 and the words "Karnataka Infrastructure Development and Finance Corporation" were substituted for the words "Bangalore Mass Rapid Transit System with the result, the BMRTL is not eligible to get the cess so collected after that date. It is considered necessary that both should get the cess levied in the proportion of 67:33. Hence the Bill. (Obtained from L.A. Bill No. 40 of 2000.) XLI Amending Act 7 of 2001.—To give effect to the proposals made in the budget speech, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Hence the Bill (Vide L.A.Bill No. 5 of 2001 File No. DPAL 11 Shasana 2001)  XLII Amending Act 23 of 2001.—In order to meet the ever increasing need of the Bangalore City for more number of transport vehicles, the Bangalore Metropolitan Transport Corporation has hired private buses on contract basis and operating them as it is facing difficult financial position. According to the agreement entered into by the Corporation with the private bus owners, it has to bear the Motor Vehicles Tax. The Bangalore Metropolitan Transport Corporation and other transport undertakings are paying tax as 'fleet owners' under section 10 on the gross revenue from fares and freights of the vehicles owned by them. This concession cannot be availed in respect of Motor Vehicles hired by them from the private bus owners as they are liable to tax leviable under section 3. Therefore, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 to construe the State Transport Undertakings as fleet owners even in respect of the vehicles hired by them from private bus owners. Certain consequential changes are also made. Hence the Bill. (Vide L.A. Bill No.14 of 2001 File No. DPAL 24 Shasana 2001)  XLIII Amending Act 4 of 2002.—To give effect to the proposals made in the budget speech, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Hence the Bill. (L.A. Bill No. 10 of 2002) XLIV Amending Act 12 of 2002.—To give effect to the announcement made in the Budget Speech it is proposed to amend the Motor Vehicles Tax Act, 1957 and the Karnataka Stamp Act, 1957. Hence the Bill. (L.A. Bill No. 25 of 2002) 12 XLV Amending Act 9 of 2003.—It is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) and to repeal the Karnataka Contract Carriages (Acquisition) Act, 1976 (Karnataka Act 21 of 1976) to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. (LA Bill No.6 of 2003) (Entry 57 of List-II of the Seventh Schedule to the Constitution of India) XLVI Amending Act 2 of 2004.—To give effect to the proposals made in the Budget Speech of 2003-04, it is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Stamp Act, 1957 and the Karnataka Motor Vehicles Taxation Act, 1957. Hence the Bill. [L.A. BILL No. 7 OF 2004] (Entries 54, 57 and 63 of List II of the Seventh Schedule to the Constitution of India) XLVII Amending Act 6 of 2004.—It is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) to specify clearly the life time tax to be paid motor vehicles under part A5 by,- (i) registered vehicles in other states prior to 1.4.2003 and migrated to State of Karnataka; (ii) vehicles not paid tax prior to 1.4.2003; (iii) vehicles which are to be paid tax on or after 1.4.2003. Since the matter was urgent and as both the Houses of the State Legislature are not in session, the Karnataka Motor Vehicles Taxation (Amendment) Ordinance, 2003 (Karnataka Ordinance 7 of 2003) was promulgated, to achieve the above object. This Bill seeks to replace the said ordinance. Hence the Bill. (L.A. BILL NO.3 OF 2004) (Entry 57 of List II of the Seventh Schedule to the Constitution of India) XLVIII Amending Act 28 of 2004.—To give effect to the proposals made in the Budget Speech 2004-05, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957). Hence the Bill. (LA Bill No.20 of 2004) (Entry 57 of list II of Seventh Schedule to the Constitution of India) XLIX Amending Act 12 of 2005.— To give effect to the proposals made in the Budget speech, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957). Hence the Bill. (LA Bill No. 11 of 2005) 13 L Amending Act 6 of 2006.— To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) Hence the Bill. [L.A. Bill No. 11 of 2006] LI Amending Act 8 of 2007.— To give effect to the proposals made in the Budget speech of 2007-2008, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957). Hence, the Bill. [L.A. Bill No. 18 of 2007] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] LII Amending Act 10 of 2007.— During the period of March 1991 to April 2000, some of the transport operators, by arriving at an arrangement with some other companies, have paid taxes on their vehicles at a lower rate of tax though they were required to pay the tax at higher rate as applicable to Contract Carriages. In this connection, the Honorable High Court of Karnataka, while disposing of the Writ Appeals in No.s 2327-28/00 and other connected matters on 25.05.2005, made observation as follows:- "One may say that there was a lacuna in the Taxation Act of which the company and the contractor took advantage of and without violating any law arrived at the aforesaid arrangement with a view to pay tax at a lower rate". In order to remove the apparent lacuna in the Taxation Act and bring those vehicles under appropriate entry in the Schedule to the Taxation Act, it is expedient to amend the Karnataka Motor Vehicles Taxation Act, 1957 as proposed. Hence the Bill. [L.A. Bill No. 23 of 2007] [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] LIII Amending Act 7 of 2008.—To give effect to the proposals made in the Budget Speech of 2008-2009, 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. Hence the Bill. (LA Bill No. 4 of 2008, File No. DPAL 9 Shasana 2008) [Entry 57 of List II of the Seventh Schedule to the Constitution of India.] LIV Amending Act 8 of 2009.— In order to give effect to the Budget Speech for the year 2009-