Section 3(4) in Kerala Motor Vehicles Taxation Act, 1976
(4)Notwithstanding anything contained in sub-section (1) the Government may from time to time, by notification in the Gazette, direct that a temporary licence for a period not exceeding seven days or thirty days at a time may be issued in respect of any class of motor vehicle specified in the Schedule on payment of the tax specified in sub-section (5) and subject to such conditions as may be specified in such notification.The tax payable for a temporary licence in respect of a motor vehicle shall be,-Where the temporary licence is for a period not exceeding seven days, at the rate of one-tenth of the quarterly tax on that motor vehicle; andWhere the temporary licence is for a period exceeding seven days but not exceeding thirty days, at the rate of one-third of the quarterly tax on that motor vehicle.[Provided also 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 the State of Kerala and entering the State of Kerala and staying therein, then, the tax payable for such vehicle shall be,-if such stay does not exceed seven days one tenth of the quarterly tax; andif such stay exceeds seven days but does not exceed 30 days one third of the quarterly tax.] [Added by Act 10 of 1997.]In the case of motor vehicles in respect of which any reciprocal arrangement relating to taxation has been entered into between the Government of Kerala and any other State Government, the levy of tax shall, notwithstanding anything contained in this Act, be in accordance with the terms and conditions of such reciprocal arrangement:Provided that the terms and conditions of every such reciprocal arrangement shall be published in the Gazette and a copy thereof shall be placed before the Legislative Assembly of the State.
