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[Cites 0, Cited by 6] [Entire Act]

State of Kerala - Section

Section 6 in Kerala Finance Act, 2016

6. Amendment of Act 19 of 1976.

- In the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976),-
(1)in section 2, after clause (a b), the following clause shall be inserted, namely:-"(ac) 'Floor area' of a motor vehicle means the area of the vehicle obtained by multiplying the. overall length with the overall width of the vehicle and for a double decked bus it shall be twice the floor area.Explanation. - For the purpose of this clause, 'overall length' of a motor vehicle is the length of the vehicle measured between parallel planes passing the extreme projection points of the vehicle exclusive of a starting handle, any hood when down, any tire-escape fixed to a vehicle, any post office letter box, any ladder used for loading or unloading from the roof of the vehicle or any tail or indicator lamp or number plate fixed to a vehicle, any spare wheel or spare wheel bracket or bumper fixed to a vehicle or any towing hook or other fitment and 'Overall width' of a motor vehicle is the width of a motor vehicle measured at right angle to the axis of the motor vehicle between perpendicular planes enclosing the extreme points exclusive of a rear-view mirror or guard rail or a direction indicator."
(2)in section 3,-
(a)in sub-section (1), after the third proviso, the following proviso shall be inserted, namely:-
"Provided also that in respect of new Stage Carriages registered or assigned a new registration mark or altered from any category other than Stage Carriage, there shall be levied a tax based on the floor area of the vehicle at the rate specified in item (iv) of serial number 7 of the Schedule."Note. - This shall be deemed to have come into force on and from 18th day of July, 2016.:
(b)in sub-section (5), for the existing proviso, the following proviso shall be substituted, namely: -
"Provided that in the case of vehicle covered with permit under sub-section (8) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), and registered in any State other than the State of Kerala and entering the State of Kerala and staying therein, the tax payable for such vehicle shall be -
(i)if such stay does not exceed seven days, one tenth of the quarterly tax for one round trip; and
(ii)if such stay exceeds seven days but does not exceed thirty days, one third of the quarterly tax for one round trip."
(c)alter the proviso, as so substituted, the following provisos shall be inserted, namely: -
"Provided further that in the case of vehicles covered with permit under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) and registered in any State other than in the State of Kerala and entering the State of Kerala and staying therein, the tax shall be payable from the date of entry till the end of the quarter at the rate specified for such vehicles in the Schedule."
(3)after section 3, the following section shall be inserted, namely:-"3A. Levy of Green Tax. - There shall be levied and collected a tax called 'Green Tax' in addition to the tax levied under this Act on the motor vehicles specified in column (2) of the table below at the rate specified in column (3) thereof, for the purpose of implementation of various measures to control air pollution, namely:-
Sl.No. Class and age of vehicle Rate of Green Tax (in Rupees) Incidence of levy
(1) (2) (3) (4)
1 Non Transport Vehicles having four or more wheels and completed15 years from the date of its registration. 400 for every five years At the time of renewal of registration
2 Light Transport Vehicles having four or more wheels and havecompleted 10 years from the date of its registration. 200 for every year At the time of renewal of fitness certificate
3 Medium Transport Vehicles which have completed 10 years from thedate of its registration. 300 for every year At the time of renewal of fitness certificate
4 Heavy Transport Vehicles which have completed l0 years from thedate of its registration. 400 for every year At the time of renewal of fitness certificate
Provided that no additional tax, fine or interest shall be levied for any belated payment of Green Tax:Provided further that nothing in this section shall apply in case of remitting tax at the reduced or modified rate allowed by the Government under section 22 of the Act:Provided also that the provisions for payment of tax and issue of licence under sub-section (3) of section 4 shall 'mutatis mutandis' apply to Green Tax to be levied under section 3A.".
(4)in section 4, -
(a)in sub-section (1),-
(i)before the first proviso, the following proviso shall be inserted, namely:-
"Provided that Green Tax levied under section 3A shall be paid in advance in such manner, as may be prescribed, on completion of 10 years in the case of Transport Vehicles and 15 years in the case of Non Transport Vehicles, upon a licence for the purpose, for one year or five years, as the case may be:"
(ii)in the first proviso, after the word "provided" , the word "further" shall be inserted;
(iii)in the second proviso, for the word "further" , the word "also" shall be substituted;
(b)in sub-section (4), after the words and figure "under section 3", the words, figure and letter "and section 3A" shall be inserted;
(c)in sub-section (5), after the words and figure "under section 3" the words, figure and letter "and section 3A" shall be inserted;
(5)in section 5, for sub-section (1) and sub-section (2), the following sub-sections shall be substituted, namely:-"(1) In the case of a motor vehicle which is not intended to be used or kept for use during any calendar month of a quarter or two successive calendar months of a quarter, or the whole of a quarter or a year beginning with the 1st day of a quarter, as the case may be, the Registered Owner or the person having possession or control of such vehicle shall give previous intimation in such form, manner and fee, as may be prescribed. in this behalf, to the Regional Transport Officer or the Joint Regional Transport Officer concerned under whose jurisdiction the vehicle is registered or endorsement of tax has been obtained, that such vehicle will not be used for such period and thereupon, the Registered Owner or the person having possession or control of the vehicle shall not be deemed to have used or kept for use of the vehicle for such period, and no tax shall be payable in respect of such vehicle for such period.
(2)Notwithstanding anything contained in sub-section (1), twice the amount of tax shall be levied from the Registered Owner or the person having possession or control of the vehicle if on verification it is found that the vehicle has been used during any such period of non-use without remitting tax.";
(6)in section 6, after sub-section (2), the following proviso shall be inserted, namely:-"Provided that no Green Tax paid shall be refunded under this section."
(7)in section 28, in clause (d) of sub-section (2), a tier the word "claimed" the following words and figure shall be inserted, namely:-and the form and fee payable for filing such exemption of tax under section 5."
(8)in the Schedule,-
(a)for serial number 3 and 4 and the entries thereunder in columns (1), (2) and (3), the following serial numbers and entries shall, respectively. be substituted, namely:-
"3 Goods Carriages
(i) Goods Carriages other than those fitted withtipping mechanism
(a) Motor Cycles trucks not exceeding     300 Kg. in gross vehicle weight 150.00
(b) Vehicles not exceeding     1000 Kg. do. 250.00
(c) Vehicles exceeding 1000 kg but not exceeding 1500kg In gross vehicle weight 470.00
(d) do. 1500 Kg. do. 2000 Kg. do 610.00
(e) do. 2000 kg. do. 3000 kg. do 780.00
(f) do. 3000 kg. do. 4000 kg. do 930.00
(g) do. 4000 kg. do. 5500 kg. do 1340.00
(h) do. 5500 kg. do. 7000 kg. do 1580.00
(i) do. 7000 kg. do. 9000 kg. do 1940.00
(j) do. 9000 kg. do. 9500 kg. do 2060.00
(k) do. 9500 kg. do. 10500 kg. do 2300.00
(l) do. 10500 kg. do. 11000 kg. do. 2550.00
(m) do. 11000 kg. do. 12000 kg. do. 2790.00
(n) do. 12000 kg. do. 13000 kg. do. 3030.00
(o) do. 13000 kg. do. 14000 kg. do. 3270.00
(p) do. 14000 kg. do. 15000 kg. do. 3390.00
(q) do. 15000.kg. do. 20000 kg. do. 3390 + Rs. 130 for every 250 kg. or part thereofin excess of 15000 kg.
(r) do. 20000 kg     do 5990.00 + Rs. 250 for every 250 kg or parttherefor in excess of 20000 kg.
(ii) Goods Carriagesfitted with tipping mechanism(Tipper Goods Carriages)
(a) Motor Cycles trucks not exceeding     300 Kg. in gross vehicle weight 190.00
(b) Vehicles not exceeding     1000 Kg. do. 310.00
(c) Vehicles exceeding 1000 Kg. but not exceeding 1500 Kg. do. 590.00
(d) do. 1500 Kg. do. 2000 Kg. do. 760.00
(e) do. 2000 Kg. do. 3000 Kg. do. 970.00
(f) do. 3000 Kg. do. 4000 Kg. do. 1160.00
(g) do. 4000 Kg. do. 5500 Kg. do. 1670.00
(h) do. 5500 Kg. do. 7000 Kg. do. 1970.00
(i) do. 7000 Kg. do. 9000 Kg. do. 2420.00
(j) do. 9000 Kg. do. 9500 Kg. do. 2590.00
(k) do. 9500 Kg. do. 10500 Kg. do. 2880.00
(l) do. 10500 Kg. do. 11000 Kg. do. 3190.00
(m) do. 11000 Kg. do. 12000 Kg. do. 3480.00
(n) do. 12000 Kg. do. 13000 Kg. do. 3790.00
(o) do. 13000 Kg. do. 14000 Kg. do. 4090.00
(p) do. 14000 Kg. do. 15000 Kg. do. 4240.00
(q) Vehicles exceeding 15000 Kg.     in gross vehicle weight 4240.00 + Rs. 160 for every 250 Kg. or partthereof in excess of 15000. Kg.
4 Trailers used for carrying goods
(a) For each Trailer not exceeding     1000 Kg. in gross vehicle weight 180.00
(b) For each Trailer exceeding 1000 Kg. but not exceeding 1500 Kg. in laden weight 360.00
(c) do. 1500 Kg. do. 2000 Kg. do. 480.00
(d) do. 2000 Kg. do. 3000 Kg. do. 650.00
(e) do. 3000 Kg. do. 4000 Kg. do. 870.00
(f) do. 4000 Kg. do. 5500 Kg. do. 1100.00
(g) do. 5500 Kg. do. 7000 Kg. do. 1460.00
(h) do. 7000 Kg. do. 9000 Kg. do. 1700.00
(i) do. 9000 Kg. do. 9500 Kg. do. 1820.00
(j) do. 9500 Kg. do. 10500 Kg. do. 1940.00
(k) do. 10500 Kg. do. 12000 Kg. do. 2180.00
(1) do. 12000 Kg. do. 13000 Kg. do. 2300.00
(m) do. 13000 Kg. do. 14000 Kg. do. 2420.00
(n) do. 14000 Kg. do. 15000 Kg. do. 2550.00
(o) For each Trailer exceeding 15000 Kg. but not exceeding 20000 Kg. in laden weight 2550.00 + Rs. 130 for every 250 Kg. or partthereof in excess of 15000 Kg.
(p) do. 20000 Kg.     do 5150 + Rs. 250 for every 250 kg or part thereofin excess 20,000kg."
(b)in serial number 7, -
(i)in item (i), -
(a)for sub-item (e) and the entries thereunder in columns (1), (2) and (3), the following sub-item and entries shall, respectively, be substituted, namely: -
"(e) Vehicles registered in Kerala and operating Interstateafter obtaining permit under sub-section (9) of section 88 of theMotor Vehicles Act, 1988 (Central Act 59 of 1988)
  (i) Ordinary Contract Carriage permitted to carry more than 6passengers - for every passenger. 2250.00
  (ii) Contract Carriage with push back seats and permitted tocarry more than 6 passengers - for every passenger. 3000.00
  (iii) Contract Carriage with sleeper berths and permitted tocarry more than 6 passengers - for every passenger. 4000.00."
(b)for sub-item (1) and the entries thereunder in columns (1), (2) and (3), the following sub-item and entries shall, respectively, be substituted, namely: -
"(f) Vehicles registered in other States andentering Kerala after obtaining permit under sub-sections (8) and(9) of Section 88 of the Motor Vehicles Act, 1988 (Central Act 59of 1988)
  (i) Ordinary Contract Carriage pem1itted tocarry more than 6 passengers-for every passenger. 2250.00
  (ii) Contract Carriages with push back seats andpermitted to carry more than 6 passengers-for every passenger 3000.00
  (iii) Contract Carriages with sleeper berths andpermitted to carry more than 6 passengers for every passenger 4000.00."
(ii)in item (iii) for the heading, the following heading shall be substituted, namely: -
"(iii) vehicles to ply solely as Stage Carriages based on passenger capacity".
(iii)after item (iii). and the entry against it, the following item and entries shall. respectively, be inserted in column., (1), (2) and (3), namely:-
"(iv) Vehicles to ply solely as stage carriages-based on floor area
(a) Ordinary service other than city/town services Rs. 1.300 per square metre or part thereof
(b) Ordinary city/town services Rs. 1100 per square metre or part thereof
(c) Fast passenger and other higher class services Rs. 1 400 per square metre or part thereof.
(c)for serial No. 9 and the entries thereunder in columns (1), (2) and (3), the following serial number and entries shall, respectively, be substituted, namely: -
9. Double-axle trailers drawn by the vehicles in clause (8) aboveand articulated vehicles with or without additional oralternative trailers. for each trailer or articulated vehicle,subject to the proviso of this schedule-
(a) not exceeding 1000 Kg.     in gross vehicle weight 180.00
(b) exceeding 1000 Kg. but not exceeding 1500 Kg.   290.00
(c)   1500 Kg. 2000 Kg. "   390
(d) " 2000 Kg. 3000 Kg. "   510
(e) " 3000 Kg.   4000 Kg. " 700
(f) " 4000 Kg.   5500 Kg.   890
(g) " 5500 Kg.   7000 Kg.   1090
(h) " 7000 Kg.   9000 Kg. " 1340
(i) " 9000 Kg. " 9500 Kg " 1460
(j) " 9500 Kg. , 10500 Kg " 1580
(k) " 10500 Kg   12000 Kg " 1700
(l) . 12000 Kg. " 13000 Kg. " 1820
(m) , 13000 Kg.   14000 Kg. " 1940
(n) " 14000 Kg. " 15000 Kg. " 2060
(o) exceeding 15000 Kg.     in gross vehicle weight 2060.00 + Rs. 130 for every 250 Kg. or partthereof in excess of 15000 Kg.
(d)tor serial number 12 and the entries thereunder in columns (1), (2) and (3), the following serial number and entries shall, respectively, be substituted, namely:-
"12 Specially designed vehicles such as Mobile Restaurant, MobileCanteen. Mobile Theatre, Mobile Workshop, Mobile Book Stall,Mobile ATM. Mobile Shop, Mobile Exhibition Van, Mobile OfficeVehicles, Mobile Digitization Unit and Cash Van for every squaremeter or part thereof of the floor area Rs. 300"
(e)after serial number 14 and the entries against it in columns (1), (2) and (3) the following serial number and entries shall be inserted, namely:-
"15 Motor vehicles otherthan those liable to tax under the foregoing provision of thisSchedule -for every square metre or part thereof of thefloor area Rs. 150"
(f)in Annexure II, for serial number 1 and the entries thereunder in columns (1), (2) and (3), the following serial numbers and entries shall, respectively, be substituted namely: -
"1 GoodsCarriages having GVW up to 3000 Kg.  
(i) Motor Cycle trucks not exceeding 300 Kg. 3000
(ii) Goods Carriages with GVW nut exceeding 1000 Kg. 5000
(iii) Goods Carriages with GVW exceeding 1000 Kg. but not exceeding1500 Kg. 9400
(iv) Goods Carriages with GVW exceeding 1500 Kg. but not exceeding2000 Kg. 12200
(v) Goods Carriages with GVW exceeding 2000 Kg. but not exceeding3000 Kg. 15600."