Section 3(1) in Kerala Motor Vehicles Taxation Act, 1976
(1)Subject to the other provisions of this Act, on and from the date of commencement of this Act, a tax shall be levied on every motor vehicle used or kept for use in the State, at the rate specified for such vehicle in the Schedule:Provided that no such tax shall be levied on a motor vehicle kept by a dealer in, or a manufacturer of such vehicle, for the purpose of trade and used under the authorization of a trade certificate granted by the registering authority.[Provided further that in respect of a new Motor Vehicle of any of the classes specified in item Nos.1 (b), 2 and 11 of the Scheduled to this Act there shall be levied from the date of purchase of the vehicle "one time tax" at the rates specified in the Annexure, at the time of first registration of the vehicle and there after tax shall be levied at the time of renewal of registration of such vehicle at the rate specified in the Schedule as per the fourth provision to sub-section (1) of section 4:Provided further that in respect of a Motor Cycle of any of the descriptions specified in item No.1 (a) of the Schedule to this Act, there shall be levied from the date of purchase of the vehicle a tax in advance for a period of five years at the rate specified in the Schedule, at the time of first registration of the vehicle and thereafter tax shall be levied at the rate specified in the Schedule, in accordance with the fourth proviso to sub-section (1) of section 4] [Added by Act 14 of 1998.]The Government may, from time to time by notification in the Gazette, increase the rate of tax specified in the Schedule:Provided that such increase shall not in the aggregate exceed fifty per cent of such rate.
