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

State of Kerala - Subsection

Section 6(3) in Kerala Finance Act, 2016

(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.".