Section 25 in Kerala Motor Vehicles Taxation Act, 1976
25. [ Surcharge on Tax. [Inserted by Kerala Act No. 5 of 2019, dated19.7.2019.]
- The amount of tax leviable under subsection (1) of section 3 shall, in the case of any Motor Vehicle referred to in subitem (iii) of item 7 of the Schedule, the registered owner of which is a fleet owner, be increased by a surcharge at the rate of forty percent of the tax so leviable:Provided that no surcharge is leviable from the vehicles owned by State Transport Undertaking.]
