Section 4(1A) in Kerala Motor Vehicles Taxation Act, 1976
(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:] [Inserted by Act 25 of 1986.]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 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 which tax has to be paid yearly upon an annual licence in pursuance to 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.][In the case of a licence, for a year or more such rebate in respect of the tax, as may be prescribed, shall be granted] [Substituted by Act 3 of 1989.]When any person pays the amount of tax in respect of a motor vehicle used or kept for use in the State or obtains an endorsement in the certificate of registration of the vehicle by the Regional Transport Officer concerned that no tax is payable in respect of such vehicle, the Taxation Officer shall-grant to such person a licence in the prescribed form;and 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, in the certificate of registration or, in the case of vehicle not registered under the Motor Vehicles Act, 1939 (Central Act 4 of 1939), in certificate in such forms as may be prescribed: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.No motor vehicle liable to tax under section 3 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.No motor vehicle liable to tax under section 3 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.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.
