Amendment status not verified — confirm the current text below against the official source.
Adjustment of tax already collected. 7.Repeal and savings. _____ 2 ACT 2 OF 1984 THE KERALA MOTOR VEHICLES (TAXATION OF PASSENGERS AND GOODS) REVIVAL AND SPECIAL PROVISIONS ACT, 1983* An Act to revive and amend the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963 and to make certain special provisions for the levy and collection of tax on goods carried or hauled by articulated vehicles, tractor-trailer combinations, tiller- trailer combinations and trailers drawn by any other motor vehicle, for the period during which the said Act was in force. Preamble.—WHEREAS in Writ Appeals Nos. 39 and 40 of 1975, a Division Bench of the Kerala High Court has held that tractor-trailer combinations could not be said to be goods vehicles within the meaning of that expression in the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963; AND WHEREAS the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963, has been repealed by section 30 of the Kerala Motor Vehicles Taxation Act, 1976 ; AND WHEREAS it has become necessary in the light of the said decision of the Kerala High Court, to revive and amend the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963, for the purposes of levy and collection of tax under that Act on goods carried or hauled by articulated vehicles, tractor-trailer combinations, tiller-trailer combinations and trailers drawn by any other motor vehicle, for the period commencing on the 1st day of July, 1963 and ending with the 30th day of September, 1975 ; BE it enacted in the Thirty-fourth Year of Republic of India as follows:—