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 3,-- (i) in sub-section (1), 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, 10(iii) 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 rate specified in Annexure I, at the time of first registration of the vehicle and thereafter tax shall be levied at the time of renewal of such vehicle at the rate specified in the Schedule as per fourth proviso to sub-section (1) of section 4:"; (ii) after the third proviso the following proviso shall be inserted, namely:-- "Provided also that in respect of new autorickshaws specified in item number 7(i)(b) of the Schedule to this Act, there shall be levied from the date of purchase of the new vehicle, a tax in advance for a period of five years at the rate specified in Annexure II, at the time of first registration of the vehicle and thereafter tax shall be levied for 5 years or for one year at the rate specified in the seventh proviso to sub-section (1) of section 4."; (2) in section 4, in sub-section (1), for the sixth proviso, the following provisos shall be substituted, namely:-- "Provided also that the owner or a person liable to pay tax in respect of vehicle specified in item numbers 1, 2, 6, 7(i)(b), 10(iii) and 11 of the Schedule to this Act shall not be liable to pay any periodical increase in tax during the period for which he has paid tax for such vehicle: Provided also that the owner or a person liable to pay tax in respect of autorickshaws specified in item number 7(i)(b) of the Schedule shall have an option to remit tax in lump sum for 5 years at the rate specified in Annexure II or to remit tax for one year at the rate specified in item number 7(i)(b) of the Schedule."; (3) in the SCHEDULE,-- (i) for serial number "3. Goods Carriages" and the entries related thereto in columns (1), (2) and (3), the following serial number and entries shall respectively be substituted, namely:-- "ANNEXURE III [See section 3(6)] Sl. No. Class of Vehicle Amount of Tax (1) (2) (3) Period of stay exceeding 30 days and up to one year Period of stay exceeding one year 1 Motor Cycle and Three Wheelers 1/15th of the one time tax specified in Annexure I One time tax proportionate to the rate specified in Annexure I 2 Motor Cars 1/15th of the one time tax specified in Annexure I One time tax proportionate to the rate specified in Annexure I 3 Private Service Vehicle for Personal use: A Passenger capacity up to 10 seats—for every passenger 1/15th of the one time tax specified in Annexure I One time tax proportionate to the rate specified in Annexure I B Passenger capacity more than 10 seats—for every passenger 1/15th of the one time tax specified in Annexure I One time tax proportionate to the rate specified in Annexure I 4 Construction Equipment Vehicles 1/15th of the one time tax specified in Annexure I One time tax proportionate to the rate specified in Annexure I 5 Other Non-Transport Vehicles Quarterly Tax specified in the schedule for every quarter Quarterly Tax specified in the schedule for every quarter”; (ii) for serial number 4. Trailers used for carrying goods and the entries related thereto in columns (1), (2) and (3), the following serial number and entries shall respectively be substituted, namely:-- “ANNEXURE IV (Short Term Tax) [See section 3(7)] Motor Vehicles brought to the State from any other Country for Temporary use in the State:-- Sl. No. Period of Stay Amount of Tax (in Rupees) (1) (2) (3) (i) For the first month of stay or part thereof 10,000 (ii) For every subsequent month of stay or part thereof 5,000" (iii) in serial number 6, for the words, brackets and symbol "Omni Bus" for Private use (Private Service Vehicle - Non-Transport)" in column (2), the words, brackets and symbol "Private Service Vehicle for Personal Use (Non- Transport)" shall be substituted; (iv) in serial number 10,-- (a) in item (i), the words "Cranes and Earth Moving Vehicles such as Dumper, Bulldozer" shall be omitted; (b) after item (ii) and the entries against it in columns (2) and (3), the following item and entries shall respectively be inserted, namely:-- "(iii) Construction equipment vehicles such as Excavators, Loaders, Backhoe, Compactor Rollers, Road Rollers, Dumpers, Motor Graders, Mobile Cranes, Dozers, Forklift Trucks, Self Loading Concrete Mixers etc. (a) Not Exceeding 1000 Kg. In gross vehicle weight 35.00 (b) Exceeding 1000 Kg. but not exceeding 1500 Kg. " 55.00 (c) " 1500 Kg. " 2275 Kg. " 80.00 (d) " 2275 Kg. " 3050 Kg. " 100.00 (e) " 3050 Kg. " 4300 Kg. " 110.00 (f) " 4300 Kg. " 5575 Kg. " 120.00 (g) " 5575 Kg. " 7600 Kg. " 145.00 (h) " 7600 Kg. " 9000 Kg. " 165.00 (i) 9000 Kg. " 165.00 + Rs. 25 for every 1000 Kg. or part thereof in excess of 9000 Kg."; (v) for serial number 13 and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be substituted, namely:-- "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. Tractor 220.00 4. Vehicles exclusively used for imparting instructions in driving of motor vehicles,-- (a) Light motor vehicles excluding Motor Car 550.00 (b) Medium goods / passenger vehicles 1100.00 (c) Heavy goods / passenger vehicles 1650.00"; (vi) for the existing Annexure, the following Annexures shall be substituted, namely:-- "ANNEXURE - I ONE TIME TAX [See proviso to section 3(1)] Sl. No. Class of Vehicle Rate of one time tax (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 Private Service Vehicle for personal use (NTV), Motor Cars and Construction Equipment Vehicle. 1. Motor Cycles (including motor scooters and cycles with attachments for propelling the same by mechanical power) and bicycles of all categories with or without side car or drawing a trailor. 6% of the purchase value of the vehicle. 2. Three Wheelers (including tricycles and cycle rikshaws 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. Private Service Vehicle for personal use (NTV) having cubic capacity below 1500. 6% of the purchase value of the vehicle. 4. Motor cars having cubic capacity below 1500. 6% of the purchase value of the vehicle. 5. Private Service Vehicle for personal use (NTV) having cubic capacity 1500 and above. 8% of the purchase value of the vehicle. 6. Motor cars having cubic capacity 1500 and above. 8% of the purchase value of the vehicle. 7. Construction Equipment Vehicles such as excavators, loaders, backhoe, compactor rollers, road rollers, dumpers, motor graders, mobile cranes, dozers, forklift trucks, self loading concrete mixers etc. 6% of the purchase value of the vehicle. B. Motor Cycles (including motor scooter 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 private service vehicle for personal use (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 below. C. Motor Cycles (including motor scooter 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 private service vehicle for personal use (NTV) and motor cars which were registered on or after 1st April, 2007 and reclassified from the category of transport vehicles. As per the Table below. D. Construction Equipment Vehicles which are originally registered in other States on or after 1st April, 2010 and migrated to the Kerala State. As per the Table below. TABLE Sl. No. Age of vehicle from the month of original registration Percentage of one time tax leviable under A above (1) (2) (3) 1 Not more than 1 year 100% 2 more than 1 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% ANNEXURE II LUMP SUM TAX [See proviso to sections 3(1) and 4(1)] Class of Vehicle Rate of tax New autorickshaws and autorickshaws which were originally registered in other States on or after 1st April, 2010 and migrated to Kerala State with seating capacity three, excluding driver seat. Rs. 2,000 for five years.".