Amendment status not verified — confirm the current text below against the official source.
Lazy oftan—(l) Subject to the other piovnsions of this Act, on and horn the date appointed under sub-section (3) of section I. a tax at the rates fixed by the Government by notification in the Gazette, not exceeding the maxtmuin tales speCificd in the Fnst Schedule, shall be leVicd on all motor vehicles used or kept for use in the State: Provxded that no tax shall be land on a motor vehicle kept by a dealer in, or a manufacturer of, such vehicle for the purposes of trade and used under the authorisation of a trade certificate granted by the registering authority. (2) The registcied owner of, or any pet son having possession or control of, a motor vehicle, of which the ceitificatc of registration is current, shall, for the pui poses of this Act, be deemed to use or keep such vehicle for use in the State except duiing any period for which the Regional Transport Officer has certified in the prescribed mannci that the motor vehicle has not been used or kept for use. (3) Notwtthstanding anything contained in sub-section (1), the Government may, by notification in the Castro, from time to time direct that a temporaiy licence for a peiiod not exceeding thirty days at a time may be issued in respect of any class of motor vehicles on pay- ment of such tax (not exceeding the maximum spemfied in Schedule 11) and subject to such conditions as may be specified in such notification. (4) In the case of motor vehicles in respect of which any ieciproL-al arrangement ielating to taxation has been cntercd into bet- ween tlie Goveinmcnt of Kcrala and any other State Government, the levy of tax shall notwithstanding anything contained in this Act, he in I40 accordance With the [aims and coiidiliuns ol sucli' iccipiocal (mange- mcnt: Prowdcd that the tax leviable under an such arrangement shall not exceed the tax leviable under the First chedule or the Second Schedule, as the case may be: Provided further that the terms and conditions of eveiy such reciprocal arrangement shall be published in the Gwen: and a copy thereof shall be placed before the Legislative Assembly.