Amendment status not verified — confirm the current text below against the official source.
Road Safety Commzsswner.-' The Transport Commtsstoner shall be the ex-officro Road Safety Comnuss10ner for the purpose of th1s Act 10 Levy and col/ecllon of cess.-( 1) ther~ shall be lev ted and collected one-tunc cess for the purposes of thas Act on every motor vehicle used or kept for use m the State at the rates_ specified for such vehtcle m the Schedule Provtdcd that no such cess shall be lcvted on a motor veh1clc kept by dealer or manufacturer of such vehtc1c for the purpose of trade Provided further that tf the Govcnuncnt arc of opamon that tt 1s necessary m the pubhc mterest so to do, they may, by notification m the Gazette, make an exemption m regard to the cess payable under thts Act m respect of any motor vehicle or class of motor vehtclcs . ........,._ (2) Every cess levtable under sub-section ( 1) shall be payable by the ·' reg1stcrcd owner or any person havmg possessiOn or control of the motor velucle, as the case may be. 192 (3) The cess lev ted under sub-sectton ( 1) shall be collected by the taxation officer appomted under the Kerala Motor Vehtclcs Taxation Act, 1976 ( 19 of 1976) or m such manner and at such tlme as may be prescnbed. _ (4) The Government may, by notificatiOn m the Gazette, dtrcct that for the purpose of collectiOn of cesc;;, the provtstons of the Kerala Motor Vchtcles TaxatiOn Act, 1976 · ( 19 of 1976), shall apply, subject to such modifications as may be speclflied m the nottficatton (5) Where any person who ts hable to pay the cess m respect of a motor vehtcle fatls to pay the cess wtthm the ttme prcscnbed under sub-sectiOn (3 ), such pe~son shall, for the default of eacli year, m addtt10n to the cess, pay an amount of fine equal to ten per cent of the cess due .(6) The proceeds of the cess levted and collected under thts Act by the Government together wtth fines, mtercst and fees recovered thereunder shall first be credttcd to the Consolidated Fund of the State and after deductmg the expenses of collectiOn and recovery, as determmed by the Government, the remammg amount shall, under appropnat10n duly made by law m th1s behalf, be entered mto and transferred to the Fund (7) Any amount transferred to the Fund shall be charged on the ' Conc;;ohdated Fund of the State . ll Establrshment of the Fund -(1) After the con!>tltut1on of the Authonty, wuhm one year, there shall be estabhshed a Fund to be called the Kerala Road , Safety Fund (2) There shall be credtted to the Fund,- _(a) the amount transferred under sub-sectton (6) of sectton 10; {b) grants, loans or advance made by the Government; (c) grants, loans or advance made by the Government of Ind1a, (d) contnbuhons from pubhc or pnvatc mst1tut1ons or orgamsattons, (e) compondmg fee collected under sectton 28. (3) The Government shalJ contnbute to the fund every year, an amount equal to fifty per cent of the compondmg fee collected m the prcv10us year under section 200 of the Motor Vehtcles Act, 1988 (Central Act 59 of 1988) •