Amendment status not verified — confirm the current text below against the official source.
(1) The Tax levied under Sub Section (1) of Section 3 shall be paid in advance with such period and in such manner as may be prescribed, by the registered owner or person having possession or control of the Motor Vehicle, for a quarter or year, at his choice, upon a quarterly or annual licence to be taken out by him. 1AA[Provided that Green Tax levied under Section 3A shall be paid in advance in such manner, as may be prescribed, on completion of 10 years in the case of Transport Vehicles and 15 years in the case of Non Transport Vehicles, upon a licence for the purpose, for one year or five years, as the case may be:] Provided 1AA[further] that, in the case of fleet owner, the Government may direct that the tax shall be paid in monthly instalments before such date, in such manner and subject to such conditions, as may be specified in the direction: 1AC[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.] Provided also that the registered owner, or person having possession or control of the motor vehicle may, at his/her choice, pay the yearly tax payable under the 1AD[third proviso] in advance for any period upto 5 years, upon a licence for such period: [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 transport of goods or passengers specified in item 2 of the Schedule 1A[or new goods carriage specified in items 3(i)(a) to 3(i)(e), 3(ii) (a) to 3(ii)(e), new autorickshaws specified in item 7(i)(a) 1C[and 7(i)(aa) and new e-rickshaw specified in 7(i) (ab)] or old motor cars specified in item 11(i) of the Schedule shall pay tax in respect of those vehicles in advance for a period of five years in lump sum upon a licence for such period.] 1B[Provided also that the registered owner or a person liable to pay tax in respect of Private Service Vehicle (Non-Transport Vehicle) for personal use specified in item 6 and Construction equipment vehicles specified in item 10(iii) of the Schedule, shall remit tax in lump sum for 2 years after the expiry of existing tax period at the rate specified in column (3) of the respective items in the Schedule. Provided also that the registered owner or a person liable to pay tax in respect of vehicle specified in items 1, 2, 3(i)(a) to 3(i)(e), 3(ii)(a) to 3(ii)(e), 6, 7(i)(a) to 7(i)(c), 10(iii) and 11(i) of the Schedule for which one time or lump sum tax has been paid, 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 goods vehicles specified in item 3(i)(a) to 3(i)(e) and 3(ii)(a) to 3(ii)(e), autorickshaws specified in item 7(i)(a), 1C[and 7(i)(aa) e-rickshaw specified in 7(i)(ab)] motor cab specified in item 7(i)(b) and tourist motor cab specified in item 7(i)(c) of the Schedule shall have an option to remit tax in lump sum for five years at the rate specified in Annexure-II or to remit tax for one year at the rate specified in item 3(i)(a) to 3(i)(e), 3(ii)(a) to 3(ii)(e) and 7(i)(a) to 7(i)(c) of the Schedule respectively] [Explanation:- [(1) The tax for an annual licence shall not exceed four times tax for two years licence shall not exceed eight times], tax for 5 years' licence shall not exceed twenty times, tax for 10 years' licence shall not exceed forty times and tax for 15 years' licence shall not exceed sixty times, the tax for a quarterly licence. [(1A) Notwithstanding anything contained in any other provision of this Act, 'year' in relation to a motor vehicle in respect of which tax has to be paid yearly upon an annual licence in pursuance of the second proviso to sub section (1), shall mean a period of twelve months commencing on the first day of the quarter in which the vehicle has been or is, first registered in the State and annual tax licence in respect of such a vehicle shall be taken accordingly: Provided that if the tax in respect of a motor vehicle for any portion of the year so reckoned has already been paid, the tax payable for the remaining period of that year shall be calculated at the rate of one-twelfth of the annual tax for each calendar month or part thereof. Provided further that in the case of a motor vehicle in respect of which tax has to be paid yearly upon an annual licence in pursuance of the second proviso to sub-section (1), the tax for the period from the 1st day of April 1985, to the commencement of the year in relation to such a vehicle shall be paid as if the Kerala Motor Vehicles Taxation (Amendment Act, 1986 had not been enacted.] [(2) In the case of licence for a year or more, such rebate in respect of the tax, as may be prescribed, shall be granted.] (3) When any person pays the amount of tax in respect of a motor vehicle used or kept for use in the State of the vehicle by the Regional Transport Officer concerned that no tax is payable in respect of such vehicle, the Taxation Officer shall- (a) grant to such person a licence in the prescribed form: and (b) record that the tax has been paid for the specified period, or that no tax is payable in respect of that vehicle, as the case may be. Provided that no licence shall be granted in respect of a motor vehicle, which is exempt from payment of tax under sub-section (1) of Section 5. 5A[Provided further that Clause (b) of this sub-section shall not be applicable to e-payment of tax.] (4) No motor vehicle liable to tax under Section 3 1AA[and Section 3A] shall be kept for use in the State unless the registered owner or the person having possession or control of such vehicle has obtained a tax licence under sub-section (3) in respect of that vehicle. (5) No motor vehicle liable to tax under Section 3 1AA[and Section 3A] shall be used in the State unless a valid tax licence obtained under sub section (3) is displayed on the vehicle in the prescribed manner. (6) Notwithstanding anything contained in sub-section (1), no person shall be liable to tax during any period on account of any taxable motor vehicle, the tax due in respect of which for the same period has already been paid by some other person. [(7) Notwithstanding anything contained in any other provision of this Act, every registered owner or person having possession or control of a motor vehicle in respect of a motor transport undertaking liable to pay contribution under the Kerala Motor Transport Worker's Welfare Fund Act, 1985 (21 of 1985) shall, before effecting payment of tax produce before the Taxation Officer the receipt of remittance of the contribution towards welfare fund due upto the preceding month. (8) No tax under this Act shall be collected unless the receipt of remittance of contribution towards welfare fund mentioned in sub-section (7) is produced.] [Provided that the provisions of Clause (b) of sub-section (3) and sub-section (7) and sub-section (8) shall not be applicable for remitting the tax at the reduced or modified rate allowed by the Government under Section 22 of this Act in cases where the tax due was not paid within the prescribed period.] Inserted by Act 18 of 2016. Substituted by Act 18 of 2016. Substituted by Kerala Finance Act, 2018 (5 of 2018) (w.e.f. 01/04/2018). Substituted by Kerala Finance Act, 2018 (5 of 2018) (w.e.f. 01/04/2018). Prior to the amendment it read as "second proviso". Substituted by Act 10 of 1997, w.e.f. 01/04/1997. Substituted by Finance Act, 2014 (w.e.f. 01/04/2014). 5th 6th and 7th provisos substituted by Finance Act, 2014 (w.e.f. 01/04/2014). Inserted by Kerala Finance Act, 2018 (5 of 2018)(w.e.f. 01/04/2018). Substituted by Act 3 of 1989 w.e.f. 01/07/1989. Substituted by Act 7 of 1993, w.e.f. 01/04/1993. Inserted by Act 25 of 1986. Substituted by Act 3 of 1989 w.e.f 01/07/1989. Inserted by Finance Act, 2014 (w.e.f. 01/04/2014). Inserted by Act 24 of 2005. Added by Kerala Taxation Laws Act, 2014 (Act 1 of 2015) (w.e.f. 13/11/2014).