In the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976),—(1)in section 2,—(i)in clause (e), after the words “chargeable on vehicles” the words “or the sale amount shown in the homologation uploaded by the manufacturer in the Parivahan portal administered by the Ministry of Road Transport and Highways, whichever is higher” shall be inserted;(ii)after the first proviso, the following proviso shall be inserted, namely:—“Provided further that the tax collection at source (TCS), which is a part of income tax payment, specified if any, in the purchase invoice shall not be included in the purchase value”;(iii)in the third proviso, for the word “further” the word “also” shall be substituted.(2)in section 3, after sub-section (7), the following sub-section shall be inserted, namely:—“(7A) In the case of motor vehicles in possession of a dealer or a manufacturer, as the case may be, and used on road exclusively for any demonstration purposes, a tax at the rate of 15th of the life time tax specified in Annexure I of the Schedule shall be paid for each year or part thereof:Provided that the life time tax for 15 years specified in Annexure I of the Schedule shall be levied from the date of purchase, at the time of first registration of such vehicle.”.(3)in the SCHEDULE,—(a)in serial number 3, in item(i), in sub-item (r), for the entries against it in column(3), the following entries shall be substituted, namely:—“5990.00 + Rs.190 for every 250 Kg. or Part thereof - in excess of 20000 Kg.”.(b)in serial number 7,—(i)in item (ii), for the heading, the following heading shall be substituted,namely:—“Motor Vehicles owned by Government or Aided Educational Institutions andpermitted to ply as Contract Carriages and solely used as Educational Institution Bus”.(ii)after item(ii) and entries against it, the following item and entries shall,respectively, be inserted, namely:—“(iia) Motor Vehicles owned by other Educational Institutions and permittedto ply as Contract Carriages and solely used as Educational Institution Bus,—(a)Vehicles with 20 or less seats includingdriver— for every passenger50.00(b)Vehicles with more than 20 seatsincluding driver—for every passenger 100.00.”.(iii)in item (iv), in sub-items (a), (b) and (c), for the entries against it in column(3), the following entries shall, respectively, be substituted, namely:—“Rs.1170.00 per square metre or part thereof.Rs.990.00 per square metre or part thereof.Rs.1260.00 per square metre or part thereof.”.(c)in Annexure I,—(i)in serial number A,—(a)in item 1,—(i)in column (2), after the words “rupees one lakh”, the words and brackets“(other than electric vehicles)”, shall be added;(ii)in column (3), for the figure and symbol “9 %” the figures and symbol “10%”, shall be substituted;(b)in item 2,—(i)in column (2), after the words “rupees two lakhs”, the words and brackets “(other than electric vehicles)”, shall be added;(ii)in column (3), for the figures and symbol “11%”, the figures and symbol “12%”, shall be substituted;(c)in item 2A, in column (2), after the words “rupees two lakhs”, the words and brackets “(other than electric vehicles)”, shall be added;(d)in item 3,—(i)in column (2), after the words “goods or passengers”, the words and bracket “(other than electric vehicles)”, shall be added;(ii)in column (3), for the figure and symbol “6%”, the figure and symbol “8%”, shall be substituted;(e)in item 4,—(i)in column (2), after the words and figure “rupees 5 lakhs”, the words and brackets “(other than electric vehicles)”, shall be added;(ii)in column (3), for the figure and symbol “7 %”, the figure and symbol “9%”, shall be substituted;(f)in item 5,—(i)in column (2), after the words and figures “rupees 10 lakhs”, the words and brackets “(other than electric vehicles)”, shall be added;(ii)in column (3), for the figure and symbol “9%”, the figure and symbol “11%”, shall be substituted;(g)in item 6,—(i)in column (2), after the words and figures “rupees 15 lakhs”, the words and symbol “(other than electric vehicles)”, shall be inserted;(ii)in column (3), for the figures and symbol “11%”, the figures and symbol “13%” shall be substituted;(h)in item 7, after the words “rupees twenty lakhs”, the words and brackets “(other than electric vehicles)” shall be added;(i)in item 7A, after the words “rupees twenty lakhs”, the words and brackets “(other than electric vehicles)”, shall be added;(j)after item 7A and entries against it in columns (2) and (3), the following item and entries shall, respectively, be inserted, namely:—“7B. Electric motor cycles, Electric Motor cars, Electric Private Service Vehicles for personal use and Electric three wheeled vehicles for personal use 5% of the purchase value of the vehicle.”(k)in item 13, in column (3) for the figure and symbol “6%”, the figure and symbol “8%”, shall be substituted;(d)in Annexure II,—(i)for serial number C, the following serial numbers and entries shall, respectively, be substituted, namely:—“C. New e-rickshaws and e-rickshaws which were originally registered in other States on or after 1st April, 2018 and migrated to the State of Kerala 2000.00 CA. New autorickshaws and autorickshaws which were originally registered in other States on or after 1st April, 2010 and migrated to the State of Kerala 2500.00.”.
