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,-- (a) in sub-section (1),-- "(i) in the second proviso, for the words "as per fourth proviso" the words "as per fifth proviso", shall be substituted; (ii) in the third proviso,-- (a) for the words "tax has been paid at the rate", the words and symbol "tax has been paid, at the rate" shall be substituted; (b) after the words, figures, brackets and letter "new autorickshaws specified in item 7(i)(a)", the words, figures, brackets and letters "and 7(i)(aa) and new e-rickshaws specified in item 7(i)(ab)" shall be inserted; (c) for the words "seventh proviso", the words "eighth proviso", shall be substituted; (d) after the fourth proviso, in the NOTE, for the words "This shall", the words "This proviso shall" shall be substituted; (b) in sub-section (5), after the second proviso, the following proviso shall be inserted, namely:-- "Provided also that in the case of Transport Vehicles registered in any State or Union Territories other than the State of Kerala and found operating in the State of Kerala without remitting tax due to Kerala, a tax equal to double the amount of tax specified in the schedule for such vehicle shall be levied."; (c) in sub-section (7), for the words "specified in the schedule", the words "specified in Annexure IV" shall be substituted; (2) in sub-section (1) of section 4,-- (a) for the third proviso, the following proviso shall be substituted, namely:-- "Provided also that the tax payable in respect of motor vehicles other than those vehicles for which one time tax or lump sum tax or biennial tax has been paid for an year does not exceed rupees one thousand five hundred, the tax shall be paid yearly on an annual licence."; (b) in the forth proviso, for the words "second proviso", the words "third proviso" shall be substituted; (c) in the fifth proviso, after the words, figures and brackets "Specified in item 7(i)(a)" the words, figures and brackets "and 7(i)(aa) and new e-rickshaw specified in 7(i)(ab)", shall be inserted; (d) in the eighth proviso, after the words, figures and brackets "7(i)(a)" the words, figures and brackets "and 7(i)(aa) e-rickshaw specified in 7(i)(ab)", shall be inserted; (3) in the Schedule,-- (a) in serial number 3, in item (ii), for sub-item (q) and the entries against it in columns (2) and (3), the following sub-items and entries shall, respectively, be substituted, namely:-- "(q) " 15000 kg " 20000 kg " 4240 + Rs. 160 for every 250 kg. or part thereof in excess of 15000 kg. (r) 20000 kg 7440 + Rs. 220 for every 250 kg. or part thereof in excess of 20000 kg." (b) in serial number 7, in item (i), for sub-item (a) and the entries against it in columns (2) and (3), the following sub-items and entries shall, respectively, be substituted, namely:-- "(a) and to carry not more than 3 passengers (Autorickshaws) and using fuel petrol and diesel 125.00 (aa) and to carry not more than 3 passengers (Autorickshaws) and using fuel other than petrol and diesel 115.00 (ab) and used for carrying more than 2 passengers but not more than 6 passengers other than motor cabs and Tourist Motor Cabs (e-rickshaws) 125.00"; (c) serial number 14 and the entries against it in columns (2) and (3) shall be omitted; (d) in Annexure II, under the heading "Class of Vehicle", against serial number C, after the words "State of Kerala", the words "and new e-rikshaws and e-rikshaws which were originally registered in other State on or after 1st April, 2018 and migrated to the State of Kerala" shall be inserted; (e) for Annexure III, the following Annexure shall 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”; (f) after Annexure III, the following Annexure shall be inserted, 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"