Section 4(1) in Kerala Motor Vehicles Taxation Act, 1976
(1)The tax levied under sub-section (1) of section 3 shall be paid in advance within such period and in such manner as may be prescribed by the registered owner or person having possession or control of the motor vehicle, for a quarter or year, at his choice upon a quarterly or annual licence to be taken out by him:Provided that, in the case of a fleet owner, the Government may direct that the tax shall be paid in monthly instalments before such date, in such manner and subject to such conditions as may be specified in the direction.[Provided further that where the tax payable in respect of a Motor vehicle other than a Motor Cycle, (including a Motor Scooter and Cycle with attachment for propelling the same by mechanical power) or a three wheeler as specified in items 1 and 2 of the schedule or a Motor Car as specified item 11 of the Schedule, for a year does not exceed Rupees one thousand five hundred, the tax shall be paid yearly upon an annual licence:] [Substituted by Act 10 of 1993.][Provided also that a registered owner or person having possession or control of the motor vehicle may, at his/her choice, pay the yearly tax payable under the second proviso in advance for any period upto 5 years, upon a licence for such period."] [Substituted by Act 25 of 1986.][Provided also that the registered owner or a person having possession on control of a motor cycle (including motor scooters and cycles with attachment for propelling the same by mechanical power) specified in item 1 of the Schedule or three wheelers (including tricycles and cycle rikshaws with attachment for propelling the same by mechanical power) not used for transport of goods or passengers specified in item 2 of the Schedule or a motor car specified in item 11 of the said Schedule shall pay tax in respect of those vehicles in advance for a period of two years in lumpsum upon a licence for such period:Provided also that a registered owner or person liable to pay tax for period of two years in respect of motor vehicles specified in serial numbers and 2 of the Schedule may at his choice pay tax in advance for any period exceeding two years at the rates specified in the Schedule:Provided also that the owner of a person liable to pay tax in respect vehicles specified in items 1,2, 11 and 12 of the Schedule shall not be liable to pay any periodical increase in tax during the period for which he has paid tax for such vehicle.] [Substituted by Act 10 of 1997.]Explanation. - [The tax for an amount shall not exceed for times the tax for 2 years licence shall not exceed eight times for 10 years shall not exceed forty times and tax for 15 years licence shall not exceed sixty times, the tax for a quarterly licence.] [Substituted by Act 3 of 1989.]
