Amendment status not verified — confirm the current text below against the official source.
Protection of action taken in good faith.-(1) No suit prosecution or other legal proceeding shall lie against any per- son for anything which IS in good faith done or intended to be done m pursuance of this Act or any rule made thereunder. (2) No smt or other legal proceedmg shall lie agamst the Government for any damage caused or likely to be caused by anythmg which is in good faith done or mtended to be done m pursuance of th1s Act or any rule made thereunder 21 Exemption for mutor vehicles used for agricultural operations.-Any tractor, trallor or tractor-trailor combmat10n solely used for agricultural operatwns shall be exempt from the payment of tax Provided that motor vehicles used for agricultural operations m relation to lands which are plantatwns as defined in the Kerala Land Reforms Act, 1963 (1 of 1964), shall not be exempt from the payment of tax · ProVlded further that 1f a mo:or vehicle designed for agricultural opPrations is used for purposes other than agri- cultural operations, whether by the owner himself or by any other person on hire, a reduction m the rate of tax to such extent as may be specified by the Government by notificatiOn m the Gazette, shall be allowed Explanation.--For the purposes of this sect10n, the expres- sion "agricultural operations" shall include- (i) tilling, sowing, harvesting or crushing of any agncul- tural produce or any other similar operation carried out for the purpose of agriculture; 3/97-Sa 106 (ii) transport of manure, seeds, insecticides and other like articles required for work in any land from the market to the land , and "\ ' i \ I ' ' I I ' I (iii) transport of any agricultural produce from any land to the place of storage or from the place of storage to the market ~ 1 22 Exemption from or reduction of fax.-The Govern- ment may, If they are satisfied that it IS necessary m the public interest so to do, by notification in the Gazette make an exemption or reduction m the rate or other modification, eithel prospectively or retrospectively, in regard to the tax payable under this Act or under the Kerala Motor Vehicles Taxation Act, 1963 (24 of Hl63) or the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963 (25 of 1963)- (i) by any person or class of persons; or (u) in respect of any motor vehicle or class of motor vehicles , or (iii) in respect of any motor vehicle or class of motor vehicles using a specified route, subject to such terms and conditions as they may deem fit 23 Appeals.-Any person who is aggrieved by any ord'er of the Taxation Officer or the Regional Transport Officer made under this Act may, within the prescribed time and in the prescribed manner, appeal to such authority as may be pres- cribed 24 Powers of rev1s1on of Transport Commissioner.-(!) The Transport Comm£sc;wner may- (a) suo motu call for and examine the record of any order passed by any authority or officer under this Act ; or (b) on application, call for and examine the record of 1 any order passed in appeal under section 23, -!> to satisfy himself as to the regulanty of the proceedmgs or the correctness, legality or propriety of the order, and, if in any case it appears to the Transport Commissioner that the order shall be modified, annulled or remitted for reconsideration, he may pass such order thereon as he may deem fit. 107 (2) An application under clause (b) of sub-section (1) shall be filed m such manner as may be prescnbed, withm three months from the date· on whtch the order to wluch the apphcation relates was commumcated to the applicant, and shall be accompanied by such fee as may be prescribed. (3) The Transport Commtsswner shall not suo • motu imt1ate proceedmgs to rev1se any order after the expiry of two years from the date on which such order has been passed (4) No order preJudicial to any person shall be passed under sub-sectwn (1), unless such person has been g1ven an opportunity of makmg h1s representation