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State of Karnataka - Section

Section 3A in Karnataka Motor Vehicles Taxation Act, 1957

3A. [ Levy of cess. [Section 3A inserted by Act 7 of 1995 w.e.f. 1.4.1995]

- [(1) There shall be levied and collected by way of cess, at the rate of eleven percentum of the tax levied under section 3 on the Motor Vehicles registered under Motor Vehicles Act, 1988 (Central Act 59 of 1988) out of which ten percentum shall be for the purpose of various infrastructure projects across the State, equity in investment in Bangalore Mass Rapid Transit Limited, the Mukhya Manthri Grameena Rasthe Abhivruddhi Nidhi, in the proportion of 57:28:15 respectively and one percentum for the purpose of Urban Transport Fund.]
(2)The cess levied under sub-section (1) shall be in addition to any tax levied under section 3.
(3)The provisions of the Act and the rules made thereunder including those relating to refund or exemption from tax shall, so far as may be, apply in relation to the levy, assessment and collection of the cess payable under sub-section (1), as they apply in relation to the levy, assessment and collection of motor vehicles tax under this Act.[Explanation. - x x x] [Omitted by Act 4 of 1998 w.e.f. 1.4.1998]][[3B. Levy of Green Tax. [Sections 3B and 3C omitted by Act 30 of 1985 w.e.f. 1.8.1985]
(1)There shall be levied and collected a cess called "green tax" in addition to the tax levied under this Act on the motor vehicles suitable for use on road as specified in column (2) of the table below at the rates specified in column (3) thereof for the purpose of implementation of various measures to control air pollution.
Sl. No. Class and age of the vehicle Rate of cess in rupees
1 2 3
1 Non-transport vehicle completed 15 years fromthe date of its registration, at the time of renewal ofcertificate of registration as per sub-section (10), of section41, of the Motor Vehicles Act, 1988,-  
(a) Two wheelers 250-00
(b) Other than two wheelers 500-00
2 Transport vehicle completed 7 years from thedate of its registration, at the time of renewal of fitnesscertificate as per section 56, of the Motor Vehicles Act, 1988,- 200-00 per annum
(2)The provisions of the Act and the rules made thereunder excluding those relating to refund of tax shall, so far as may be, apply in relation to the levy, assessment and collection of the cess payable under sub-section (1), as they apply in relation to the levy, assessment and collection of motor vehicles tax under this Act.]]