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

State of Kerala - Subsection

Section 6(50) in THE KERALA FINANCE ACT, 2020

50.00
(b)Vehicles with more than 20 seats
including 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.”.