Amendment status not verified — confirm the current text below against the official source.
In the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976),-- (1) in section 2, the existing clause (e) shall be re-numbered as clause (ee) and before clause (ee) as so re-numbered the following clause shall be inserted, namely:-- "(e) "purchase value", means the value of the vehicle as shown in the original purchase invoice: Provided that where the purchase value of any vehicle including a vehicle imported from other countries or a vehicle acquired or obtained otherwise than by way of purchase, is not ascertainable on account of non availability of the invoice, then the purchase value shall be the value or price at which the vehicles of like kind or of same specifications is already registered or available with the manufacturer or as fixed by the customs and central excise department for the purpose of levying customs duty, as the case may be."; (2) in sub-section (1) of section 3, for the second proviso, the following proviso shall be substituted, namely:-- "Provided further that in respect of a new motor vehicle of any of the classes specified in item numbers 1, 2, 6 and 11 of the Schedule to this Act, there shall be levied from the date of purchase of the vehicle "one time tax" at the rates specified in the Annexure, at the time of first registration of the vehicle and thereafter tax shall be levied at the time of renewal of registration of such vehicle at the rate specified in the schedule as per fourth proviso to sub section (1) of section 4."; (3) in sub-section (1) of section 4,-- (a) for the fourth proviso, the following proviso shall be substituted, namely:-- "Provided also that the registered owner or a person having possession or control of a motor cycle (including motor scooters and cycles, with attachment for propelling the same by mechanical power), specified in item 1 of the Schedule or three wheelers (including tricycles and cycle rickshaws with attachment for propelling the same by mechanical power) not used for transportation of goods or passengers specified in item 2 of the Schedule or a motor vehicle specified in item 6 of the Schedule or a motor car specified in item 11 of the said Schedule shall pay tax in respect of those vehicles in advance for a period of two years in lump sum upon a licence for such period."; (b) for the sixth proviso the following proviso shall be substituted, namely:-- "Provided also that the owner or a person liable to pay tax in respect of vehicles specified in items 1, 2, 6 and 11 of the Schedule shall not be liable to pay any periodical increase in tax, during the period for which he has paid tax for such vehicle."; (4) for the existing Schedule and the Annexure the following Schedule and the Annexure shall respectively be substituted, namely:-- "THE SCHEDULE [See Section 3 (1)] Sl. No. Class of Vehicle Rate of Quarterly Tax (in Rupees) (1) (2) (3) 1. Motor Cycles (including Motor Scooters and cycles with attachment for propelling the same by mechanical power) (a) Bi-cycles not exceeding (95CC) (Engine Capacity) 35.00 (b) Bi-cycles exceeding (95 CC) with or without side car or drawing a trailer 45.00 2. Three Wheelers (including tri-cycles and cycle rickshaws with attachment for propelling the same by mechanical power) not used for transport of goods or passengers. (a) Tri-cycle/Cycle rickshaws 35.00 (b) Three Wheelers 45.00 3. Goods Carriages (a) Motor cycle trucks.. (in rupees) not exceeding . 300 Kg. vehicle weight in Gross 135.00 (b) Vehicles.. not exceeding 1000 Kg. " 220.00 (c) Vehicles 1000 Kg. exceeding but not 1500 Kg. exceeding " 420.00 (d) " 1500 Kg. " 2000 Kg. " 550.00 (e) " 2000 Kg. " 3000 Kg. " 705.00 (f) " 3000 Kg. " 4000 Kg. " 840.00 (g) " 4000 Kg. " 5500 Kg. " 1210.00 (h) " 5500 Kg. " 7000 Kg. " 1430.00 (i) " 7000 Kg. " 9000 Kg. " 1760.00 (j) " 9000 Kg. " 9500 Kg. " 1870.00 (k) " 9500 Kg. " 10500 Kg. " 2090.00 (l) " 10500 Kg. " 11000 Kg. " 2310.00 (m) " 11000 Kg. " 12000 Kg. " 2530.00 (n) " 12000 kg. " 13000 Kg. " 2750.00 (o) " 13000 Kg. " 14000 Kg. " 2970.00 (p) " 14000 Kg. " 15000 Kg. " 3080.00 (q) " 15000 Kg. .. .. " Rs 3080+Rs. 110 for every 250 Kg. or part thereof in excess of 15000 Kg 4. Trailers used for carrying goods (a) For each trailer not exceeding .. 1000 Kg. in Gross vehicle weight 155.00 (b) For each trailer not exceeding 1000 Kg. but not 1500 Kg. exceeding " 320.00 (c) " 1500 Kg. " 2000 Kg. " 430.00 (d) " 2000 Kg. " 3000 Kg. " 585.00 (e) " 3000 Kg. " 4000 Kg. " 790.00 (f) " 4000 Kg. " 5500 Kg. " 1000.00 (g) " 5500 Kg. " 7000 Kg. " 1320.00 (h) " 7000 Kg. " 9000 Kg. " 1540.00 (i) " 9000 Kg. " 9500 Kg. " 1650.00 (j) " 9500 Kg. " 10500 Kg. " 1760.00 (k) " 10500 Kg. " 12000 Kg. " 1980.00 (l) " 12000 Kg. " 13000 Kg. " 2090.00 (m) " 13000 Kg. " 14000 Kg. " 2200.00 (n) " 14000 Kg. " 15000 Kg. " 2310.00 (o) " 15000 Kg. .. .. " Rs. 2310.00+Rs. 110 for every 250 Kg. or part thereof in excess of 15000 Kg. 5. Private Service Vehicles: For every seated passenger (other than driver) 155.00"; 6. Omni Bus for Private use (Private Service Vehicle-Non-Transport) (a) Not more than ten seats, for every seated passenger (other than driver) 80.00 (b) more than ten seats, for every seated passenger (other than driver) 145.00 7.Motor vehicles plying for hire and used for transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act, 1988. (i) Vehicles permitted to ply solely as Contract Carriage and to carry: (a) Not more than two passengers (Auto Rickshaw) 60.00 (b) ThreePassengers (Auto Rickshaw) Diesel driven Petrol driven 120.00 130.00 (c) More than 3 passengers but not more than 6 passengers other than Tourist motor cabs (Motor cab) Petrol driven 240.00 Diesel driven 260.00 (d) More than 6 passengers but not more than 12 passengers for every passenger .. 310.00 (e) Vehicles permitted to operate within the State more than 12 passengers but not more than 20 passengers for every passenger .. 530.00 More than 20 passengers, for every passenger .. 750.00 (f) Vehicles operating Inter-State more than 12 passengers, for every passenger .. 1540.00 (g) Tourist Motor Cabs Petrol driven 320.00 Diesel driven340.00 (ii) Vehicles permitted to ply solely as Stage Carriages: (a) Ordinary services- for every seated passenger (other than driver and conductor) which the vehicle is permitted to carry .. 600.00 (b) Fast Passenger and Express Services for every seated passenger other than driver and conductor which the vehicle is permitted to carry 690.00 (c) For every standing passenger the vehicle (whether Ordinary, Fast Passenger or Express Service) is permitted to carry 210.00 (d) For every standing passenger if the vehicle with only city/town permit 150.00" (whether ordinary, fast passenger or express service) is permitted to carry 8. Motor vehicles not themselves constructed to carry any load (other than water, fuel, accumulators and other equipments) used for the haulages solely and weighing: (a) Not more than 1000 Kg. in unladen weight 70.00 (b) More than 1000 Kg. but not more than 2000 Kg. " 120.00 (c) More than 2000 Kg. but not more than 4000 Kg. " 230.00 (d) More than 4000 Kg. but not more than 6000 Kg. " 350.00 (e) More than 6000 Kg. but not more than 8000 Kg. " 505.00 (f) More than 8000 Kg. but not more than 9000 Kg. " 570.00 (g) Exceeding 9000 Kg. excess of " 570.00 + Rs. 25 for every 250 Kg. or part thereof in 9000 Kg. 9. Double axle trailers drawn by the vehicles in clause 8 above and articu- lated vehicles with or without additional or alternative trailers, for each trailer or articulated vehicle, subject to the proviso of this Schedule:-- (a) Not exceeding 1000 Kg. in Gross Vehicle weight but not 1500 Kg. exceeding 155.00 (b) Exceeding 255.00 1000 Kg. 1500 Kg. exceeding in Gross Vehicle weight (c) Exceeding 1500 Kg. but not 2000 Kg. exceeding in Gross 350.00 Vehicle weight (d) Exceeding 2000 Kg but not 3000 Kg. exceeding in Gross 460.00 Vehicle weight (e) Exceeding 3000Kg. but not 4000 Kg. exceeding in Gross 630.00 Vehicle weight (f) Exceeding 4000 Kg. but not 5500 Kg. exceeding in Gross 805.00 Vehicle weight (g) Exceeding 5500 Kg. but not 7000 Kg. exceeding in Gross 990.00 Vehicle weight (h) Exceeding 7000 Kg. but not 9000 Kg. in Gross exceeding 1210.00 Vehicle weight (i) Exceeding 9000 Kg. but not 9500 Kg. exceeding in Gross 1320.00 Vehicle weight (j) Exceeding 9500 Kg. but not 10500 Kg. in Gross exceeding 1430.00 Vehicle weight (k) Exceeding 10500 Kg. but not 12000 Kg. in Gross exceeding 1540.00 Vehicle weight (l) Exceeding 12000 Kg. but not 13000 Kg.. exceeding in Gross 1650.00 Vehicle weight (m) Exceeding 13000 Kg. but not 14000 Kg. exceeding in Gross 1760.00 Vehicle weight (n) Exceeding 14000 Kg. but not 15000 Kg. exceeding in Gross 1870.00 Vehicle weight in Gross Vehicle (o) Exceeding 1870 + Rs. 110 for every 250 Kg. Or part thereof excess of 15000 Kg. Rs. weight 250 Kg. in 10. (i) Fire Engine, Fire Tenders, Road Water Sprinklers, Cranes and Earth Moving Vehicles such as Dumper, Bulldozer etc. (a) Not exceeding 1000 Kg. in Gross Vehicle weight 35.00 (b) Exceeding 1000Kg. but not 1500 Kg. exceeding in Gross Vehicle weight 55.00 (c) Exceeding 1500 Kg. but not 2275 Kg. exceeding in Gross Vehicle weight 80.00 (d) Exceeding 2275 Kg. but not 3050 Kg. exceeding in Gross Vehicle weight 100.00 (e) Exceeding 3050 Kg. but not 4300 Kg. exceeding in Gross Vehicle weight 110.00 (f) Exceeding 4300 Kg. but not 5575 Kg. exceeding in Gross Vehicle weight 120.00 (g) Exceeding 5575 Kg. but not 7600 Kg. exceeding in Gross Vehicle weight 145.00 (h) Exceeding 7600 Kg. but not 9000 Kg. exceeding weight in Gross Vehicle weight 165.00 (i) Exceeding 9000 Kg. in Gross Vehicle Rs. 165+ Rs. 25 every weight for 1000 Kg. or part thereof in excess of 9000 Kg. (ii) Additional tax payable in respect of such vehicles for drawing trailers in cluding Fire Engine and Trailer Pumps: (a) For each trailer not exceeding 1000 Kg. in Gross Vehicle weight 30.00 (b) For each trailer exceeding 1000 Kg. but not exceeding 1500 Kg. in Gross Vehicle weight 50.00 (c) For each trailer exceeding 1500 Kg. but not 2250 Kg. exceeding in Gross Vehicle weight 65.00 (d) For each trailer exceeding 2250 Kg. in Gross Vehicle weight 80.00 11. (i) Motor Car (payable every two years) (a) Weighing not more than 750 Kg. in unladen weight 320.00 (b) Weighing more than 750 Kg. but not more than 430.00 1500 Kg. in unladen weight (c) Weighing more than 1500 Kg. in unladen weight 530.00 (ii) Tax payable in respect of trailers drawn by any of the vehicles specified in (a) to (c) above and used solely for carrying luggage or personal effects-- (a) For each trailer not exceeding 1000 Kg Vehicle weight in Gross 35.00 (b) For each trailer exceeding 1000 Kg. Vehicle weight in Gross 55.00 12. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule-- (a) Weighing not more than 750 Kg. in unladen weight 100.00 (b) Weighing more than 750 Kg. but not more than 1500 Kg. in unladen weight 110.00 (c) Weighing more than 1500 Kg. but not more than 2250 Kg. in unladen weight 145.00 (d) Weighing more than 2250 Kg. in unladen weight 165.00 (e) Break down vans used for taking disabled Vehicles 120.00 13. (1) Educational Institution Bus (a) Vehicles with 20 or less seats including that of the driver 500.00 (b) Vehicles with more than 20 seats 1000.00 (2) Ambulance 550.00 (3) Road Roller 110.00 (4) Excavator 275.00 (5) Tractor 220.00 (6) Vehicles exclusively used for imparting instructions in driving of motor vehicles (a) Light Motor vehicles excluding Motor Cars 550.00 (b) Medium Goods/Passenger Vehicles 1100.00 (c) Heavy Goods/Passenger Vehicles 1650.00 Provided that,-- (1) in the case of trailers coming under Items 4, 9 and 10 of the Schedule when used alternatively, one at a time, with goods vehicles, tractors or articulated vehicles, as the case may be, tax shall be levied only on the heaviest trailer; (2) in the case of Motor Vehicles in respect of which permit has not been issued under the Motor Vehicles Act but which has been used for transport of passengers for hire or reward, tax shall be levied at such rate as is specified for similar motor vehicles in item 7 of this Schedule, as if permit had been issued for the vehicles; (3) in respect of trailers coming under Items 9 and 10 of this Schedule, two or more vehicles shall not be chargeable in respect of this same trailer; (4) tax for the last one month and two months of a quarter shall be 1/3 and 2/3 of the quarterly tax respectively, rounded off to the nearest multiple of rupees ten in the case of tax up to rupees thousand and multiple of rupees hundred in the case of tax exceeding rupees thousand; (5) the rates of tax in respect of vehicles other than those fitted with pneumatic tyres shall be 150% of the rates specified in this Schedule for similar vehicles; (6) a Stage Carriage if permitted to operate on special or temporary permit as a Contract Carriage, a tax at the rate of Rs. 330 (Rupees Three Hundred and Thirty only) per day shall be levied in respect of such vehicle having a seating capacity exceeding forty and the rate of Rs. 200 (Rupees Two Hundred only) per day in respect of such vehicle having a seating capacity not exceeding forty. ANNEXURE ONE TIME TAX [See Proviso to Section 3 (1)] Sl. No. Class of Vehicle Rate of one time tax (in Rupees) (1) (2) (3) A. New Motor Cycles (including Motor Scooters and Cycles with attachments for propelling the same by mechanical power) and Three Wheelers (including tricycles and cycle rickshaws with attachment for propelling the same by mechanical power) not used for transport of goods or passengers and omni bus for private use(Private Service Vehicle-NTV) and Motor Cars. 1 Motor Cycles (including Motor Scooters and Cycles with attachment for propelling the same by mechanical power) and bicycles of all category with or without side car or drawing a trailer. 6% of the purchase value of the vehicle 2 Three Wheelers (including tricycle and cycle rickshaws with attachment for propelling the same by mechanical power) not used for transport of goods or passengers. 6% of the purchase value of the vehicle 3 Omni bus for private use (Private Service Vehicle-NTV). 6% of the purchase value of the vehicle 4 Motor Cars. 6% of the purchase value of the vehicle B. Motor Cycles (including Motor Scooters and Cycles with attachments for propelling the same by mechanical power) and three wheelers (including tricycles and cycle rickshaws with attachment for propelling the same by mechanical power) not used for transport of goods or passengers and omni bus for private use (Private Service Vehicle-NTV) and Motor Cars which were originally registered in other States on or after 1st April, 2007 and migrated to Kerala State. As per the table given below C. Motor Cycles (including Motor Scooters and Cycles with attachments for propelling the same by mechanical power) and three wheelers (including tricycles and cycle rickshaws with attachment for propelling the same by mechanical power) not used for transport of goods or passengers and omni bus for private use (Private Service Vehicle-NTV) and Motor Cars which were registered on or after 1st April, 2007 and re-classified from the category of Transport vehicle. As per the table given below TABLE Sl. No. Age of vehicle from the month of original registration Percentage of the one time tax leviable under A above (1) (2) (3) 1 Not more than one year 100% 2 More than one year but not more than 2 years 93% 3 More than 2 years but not more than 3 years 87% 4 More than 3 years but not more than 4 years 80% 5 More than 4 years but not more than 5 years 73% 6 More than 5 years but not more than 6 years 67% 7 More than 6 years but not more than 7 years 60% 8 More than 7 years but not more than 8 years 53% 9 More than 8 years but not more than 9 years 47% 10 More than 9 years but not more than 10 years 40% 11 More than 10 years but not more than 11 years 33% 12 More than 11 years but not more than 12 years 27% 13 More than 12 years but not more than 13 years 20% 14 More than 13 years but not more than 14 years 13% 15 More than 14 years but not more than 15 years 7%