Amendment status not verified — confirm the current text below against the official source.
In this Act, unless the context otherwise requires- [(a) "cubic capacity" in respect of any motor vehicle mentioned in items 1 and 2 of the Schedule means cubic capacity recorded in the certificate of registration, and in case where cubic capacity is not recorded in the certificate of registration, the cubic capacity as determined by the registering authority taking into consideration the cubic capacity of similar type of vehicle;] 1A[(aa) "e-payment" means remittance of tax using e-payment gateway by transfer of the amount to the account of Motor Vehicles Department from the account of a registered owner or any other person in any Bank or by using Credit/Debit Cards.] [ab] "fleet owner" means a person, an institution, the Government, who or which is the registered owner of more than one hundred and fifty transport vehicles used or kept for use in the State. 2AA[(ac) 'Floor area' of a motor vehicle means the area of the vehicle obtained by multiplying the overall length with the overall width of the vehicle and for a double decked bus it shall be twice the floor area. Explanation.- For the purpose of this clause, 'Overall length' of a motor vehicle is the length of the vehicle measured between parallel planes passing the extreme projection points of the vehicle exclusive of a starting handle, any hood when down, any fire-escape fixed to a vehicle, any post office letter box, any ladder used for loading or unloading from the roof of the vehicle or any tail or indicator lamp or number plate fixed to a vehicle, any spare wheel or spare wheel bracket or bumper fixed to a vehicle or any towing hook or other fitment and 'Overall width' of a motor vehicle is the width of a motor vehicle measured at right angle to the axis of the motor vehicle between perpendicular planes enclosing the extreme points exclusive of a rear-view mirror or guard rail or a direction indicator] (b) "laden weight" In respect of any motor vehicles, means the registered laden weight recorded in the certificate of registration and, in cases where the vehicle is not registered or the laden weight is not recorded in the certificate of registration, the laden weight determined by the registering authority in such manner as it may deem fit; (c) "local authority" includes a cantonment authority within the meaning of the Cantonments Act, 1924 (Central Act 2 of 1924); (d) "prescribed" means prescribed by rules made under this Act; 2A[(e) "purchase value", means the value of the vehicle as shown in the purchase invoice and includes value added tax, 1B[goods and services tax and such other taxes as may be levied by the Central and State Government,] cess and customs/excise duty chargeable on vehicles 2B[or the sale amount shown in the homologation uploaded by the manufacturer in the Parivahan portal administered by the Ministry of Road Transport and Highways, whichever is higher]: Provided the discount or rebate given by the dealer to the registered owner shall not be deducted from the bill amount for computing the purchase value:] 2B[Provided further that the tax collection at source (TCS), which is a part of income tax payment, specified if any, in the purchase invoice shall not be included in the purchase value Provided 2C[also] 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, the purchase value shall be the value or price of the vehicles of the same specifications which are already registered or available with the manufacturer or as fixed by the Customs and Central Excise Department for the purpose of levying customs duty, and includes excise or customs duty levyed on the purchase of a motot vehicle, as the case may be.] 1A[(ea) "push back seat" means the seat, backrest of which can be adjusted or tilted to the comfort of the passenger.] [(eb)] "registered owner" means the person in whose name a motor vehcle is registered or deemed to be registered under the Motor Vehicles Act, 1939 (Central Act, 4 of 1939) (f) "Regional Transport Officer" means any officer appointed by Government to perform the functions of a Regional Transport Officer under this Act; 1A[(fa) "sleeper berth" means a berth or a seat which can be adjusted or converted as a berth for the comfort of the passenger.] (g) "State" means the State of Kerala; (h) "tax" means the tax leviable under this Act; (i) "Taxation Officer" means the Regional Transport Officer or such other officer as may be appointed by the Government to exercise the powers and perform the functions of a Taxation Officer under this Act (j) "tax licence" means a licence issued under sub-section (3) of Section 4 and includes a duplicate tax licence issued in place of the Original licence. (k) "Transport Commissioner" means the officer appointed by the Government to perform the functions of the Transport Commissioner under this Act. (l) "year" means the financial year, and "quarter" the first, second, third or fourth 3 months of a year; (m) Words and expressions used but not defined in this Act shall have the meaning respectively assigned to them in the Motor Vehicles Act, 1939 (Central Act 4 of 1939) or the Rules made there-under. (m) Words and expression used but not defined in this Act shall have the meanings respectively assigned to them in the Motor Vehicles Act, 1939 (Central Act 4 of 1939) or the Rules made thereunder. Inserted by Act 10 of 1997, w.e.f. 01/04/1997. Inserted by Kerala Finance Act, 2014 (29 of 2014). Inserted by Act 13 of 2017 (w.e.f. 01/07/2017). Renumbered by Kerala Finance Act, 2014 (29 of 2014). Inserted by Act 18 of 2016. Substituted by Kerala Finance Act, 2014 (29 of 2014). Inserted by Act 7 of 2020. Substituted by Act 7 of 2020. Prior to the substitution it reads as "further"