Section 10 in Karnataka Motor Vehicles Taxation Act, 1957
10. Levy of tax, etc., in the case of fleet owner.
- [Notwithstanding anything contained in sections 3, 6 and 7 a tax shall be levied [on the gross revenue from fares and freights of Public Service Vehicles owned by a fleet owner at the rates of,-(i)[five percentum] in respect of [public service vehicles referred to in the explanation to clause (aa) of sub-section (1) of section 2] operating within the limits of a city and within the radius of twenty five kilometers from the limits of the city as defined in clause (4) of section 2 of the Karnataka Municipal Corporations Act, 1976, (Karnataka Act 14 of 1976); and(ii)[five per centum] [Substituted by Act 7 of 2008 w.e.f.1.8.2008] in other cases.]](a)In order to determine the amount of tax payable by a fleet owner in any year, before the commencement of such year, the fleet owner shall first make and deliver to the [taxation authority] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977] a preliminary declaration in the prescribed form [estimated gross revenue from fares and freights] [Substituted by Act 8 of 1986 w.e.f. 1.4.1986] in respect of the transport vehicles liable to tax under this Act kept by him [on the last day of January] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977] of the year immediately preceding the year for which such declaration is made. Such declaration shall be accompanied by a certificate of final assessment of tax, if any, issued by the [taxation authority] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977] for such previous year and such other documents as may be prescribed.(b)[ As soon as may be after receipt of such preliminary declaration, the taxation authority shall, on the basis of such declaration determine the amount of tax to be paid provisionally by such fleet owner at [five percentum or seven percentum as the case may be] [Substituted by Act 8 of 1986 w.e.f. 1.4.1986] of the estimated revenue by way of fares and freights declared for the said year under clause (a) of this section and communicate the same to the fleet owner by issuing a certificate of provisional assessment of tax for the year in such form as may be prescribed.](c)[ The amount of tax provisionally determined under clause (b) shall be paid by the fleet owner within such period from the date of receipt of the certificate of provisional assessment and in such number of instalments not exceeding twelve as the taxation authority may specify.] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977](d)[The fleet owner shall, after the close of the year] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977] fill up and sign a final declaration in the prescribed form [along with a certified copy of the audited accounts of the fares and freights collected during that year] [Substituted by Act 8 of 1986 w.e.f. 1.4.1986] in respect of the transport vehicles liable to tax under this Act kept by him [during that year] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977] and shall deliver within the prescribed time the final declaration so filled in and signed to the [taxation authority] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977]. Such declaration shall be accompanied by the certificate of provisional assessment of tax issued by the [taxation authority] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977] for the year and such other documents as may be prescribed.(e)[ On receipt of such final declaration in the prescribed form along with a certified copy of the audited accounts of fares and freights collected during that year and such other particulars as may be deemed necessary, the Taxation Authority shall finally determine the amount of tax leviable at the rate specified under this section on public service vehicle of such fleet owner and by issuing a certificate of final assessment of tax for the year in such form, as may be prescribed.] [Substituted by Act 7 of 1995 w.e.f. 1.4.1995](f)When the amount of tax is finally determined under clause (e) taking into consideration the amount paid by the fleet owner under clause (c), the difference that may be due shall be paid by, or refunded to, the fleet owner in such manner and within such time as may be prescribed:[Proviso x x x] [Omitted by Act 38 of 1976 w.e.f. 1.1.1977][Provided that the fleet owner shall be entitled to a proportionate reduction in the amount of tax finally determined, in respect of any motor vehicle which is certified by the Commissioner of Transport as not used for a period of one calender month or more subject to the condition that the fleet owner has intimated the fact of non-user of the motor vehicle to the Commissioner for Transport within seven days of the date of commencement of the period of non-user.] [Inserted by Act 39 of 1981 w.e.f. 12.8.1981](g)Within thirty days of the transfer of ownership of any of his transport vehicles, the fleet owner shall report the transfer to the [taxation authority] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977](h)The [taxation authority] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977] may, for the purposes of this section, require the fleet owner to produce before him any transport vehicle or any accounts, registers, records, or other documents or to furnish any information or may examine the vehicles or the accounts, registers, records or other documents and the fleet owner shall comply with any such requirement made of him.[Explanation : For the purpose of this section, gross revenue from fares and freights shall not include the amount reimbursed by the Government in respect of concessional passes issued by the Fleet Owner.] [Inserted by Act 8 of 2007 w.e.f. 1.4.2007]
