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[Cites 0, Cited by 1] [Entire Act]

State of Kerala - Section

Section 5 in Kerala Finance Act, 2007

5. Amendment of Act 19 of 1976.

- In the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976),-
(1)in section 2, the existing clause (e) shall be re-numbered as clause (ee) and before clause (ee) as so re-numbered the following clause shall be inserted, namely:-"(e) "purchase value", means the value of the vehicle as shown in the original purchase invoice:Provided that where the purchase value of any vehicle including a vehicle imported from other countries or a vehicle acquired or obtained otherwise than by way of purchase, is not ascertainable on account of non availability of the invoice, then the purchase value shall be the value or price at which the vehicles of like kind or of same specifications is already registered or available with the manufacturer or as fixed by the customs and central excise department for the purpose of levying customs duty, as the case may be.";
(2)in sub-section (1) of section 3, for the second proviso, the following proviso shall be substituted, namely:-"Provided further that in respect of a new motor vehicle of any of the classes specified in item numbers 1, 2, 6 and 11 of the Schedule to this Act, there shall be levied from the date of purchase of the vehicle "one time tax" at the rates specified in the Annexure, at the time of first registration of the vehicle and thereafter tax shall be levied at the time of renewal of registration of such vehicle at the rate specified in the schedule as per fourth proviso to sub section (1) of section 4.";
(3)in sub-section (1) of section 4,-
(a)for the fourth proviso, the following proviso shall be substituted, namely:-
"Provided also that the registered owner or a person having possession or 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 rickshaws with attachment for propelling the same by mechanical power) not used for transportation of goods or passengers specified in item 2 of the Schedule or a motor vehicle specified in item 6 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 lump sum upon a licence for such period.";
(b)for the sixth proviso the following proviso shall be substituted, namely:-
"Provided also that the owner or a person liable to pay tax in respect of vehicles specified in items 1, 2, 6 and 11 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.";
(4)for the existing Schedule and the Annexure the following Schedule and the Annexure shall respectively be substituted, namely:-"The Schedule[See Section 3 (1)]
Sl.No. Class of Vehicle Rate of Quarterly Tax (in Rupees)
(1) (2) (3)
1. Motor Cycles (including Motor Scooters andcycles with attachment for propelling the same by mechanicalpower)  
  (a) Bi-cycles not exceeding (95CC) (EngineCapacity) 35.00
  (b) Bi-cycles exceeding (95 CC) with or withoutside car or drawing a trailer 45.00
2. Three Wheelers (including tri-cycles andcycle rickshaws with attachment for propelling the same bymechanical power) not used for transport of goods or passengers.  
  (a) Tri-cycle/Cycle rickshaws 35.00
  (b) Three Wheelers 45.00
3. Goods Carriages
(a) Motor cycle trucks (in rupees) vehicle .. .. 300 Kg. in Gross 135
  not exceeding       weight  
             
(b) Vehicles not exceeding .. 1000 Kg. " 220.00
(c) Vehicles exceeding 1000 Kg.   but not 1500 Kg. exceeding " 420.00
(d) " 1500 Kg. " 2000 Kg. " 550.00
(e) " 2000 Kg. " 3000 Kg. " 705.00
(f) " 3000 Kg. " 4000 Kg. " 840.00
(g) " 4000 Kg. " 5500 Kg. " 1210.00
(h) " 5500 Kg. " 7000 Kg. " 1430.00
(i) " 7000 Kg. " 9000 Kg. " 1760.00
(j) " 9000 Kg. " 9500 Kg. " 1870.00
(k) " 9500 Kg. " 10500 Kg. " 2090.00
(l) " 10500 Kg. " 11000 Kg. " 2310.00
(m) " 11000 Kg. " 12000 Kg. " 2530.00
(n) " 12000 Kg. " 13000 Kg. " 2750.00
(o) " 13000 Kg. " 14000 Kg. " 2970.00
(p) " 14000 Kg. " 15000 Kg. " 3080.00
(q) " 15000 Kg. .. .. " Rs 3080+Rs. 110
  for every 250 Kg. or part thereof in excess of15000 Kg          
4. Trailers used for carrying goods
(a) For each trailer not exceeding .. 1000 Kg. in Gross Vehicle weight 155.00  
(b) For each trailer not exceeding 1000 Kg. but not 1500 Kg. exceeding   " 320.00
(c) " 1500 Kg. " 2000 Kg. " 430.00
(d) " 2000 Kg. " 3000 Kg. " 585.00
(e) " 3000 Kg. " 4000 Kg. " 790.00
(f) " 4000 Kg. " 5500 Kg. " 1000.00
(g) " 5500 Kg. " 7000 Kg. " 1320.00
(h) " 7000 Kg. " 9000 Kg. " 1540.00
(i) " 9000 Kg. " 9500 Kg. " 1650.00
(j) " 9500 Kg. " 10500 Kg. " 1760.00
(k) " 10500 Kg. " 12000 Kg. " 1980.00
(l) " 12000 Kg. " 13000 Kg. " 2090.00
(m) " 13000 Kg. " 14000 Kg. " 2200.00
(n) " 14000 Kg. " 15000 Kg. " 2310.00
(o) " 15000 Kg. .. .. .. Rs. 2310.00+Rs every 250 Kg. or part thereof inexcess of 15000 Kg.
5. Private Service Vehicles:
  For every seated passenger (other than driver) 155.00"    
6. Omni Bus for Private use (Private ServiceVehicle-Non-Transport)
(a) Not more than ten seats, for every seatedpassenger (other than driver) 80.00    
(b) more than ten seats, for every seated passenger(other than driver) 145.00    
7. Motor vehicles plying for hire and used fortransport of passengers and in respect of which permits have beenissued under the Motor Vehicles Act, 1988.
(i) Vehicles permitted to ply solely as ContractCarriage and to carry:      
(a) Not more than two passengers (Auto Rickshaw) 60.00    
(b) Three Passengers (Auto Rickshaw) Petrol driven 120.00 Diesel driven 130.00  
(c) More than 3 passengers but not more than 6passengers other than Tourist motor cabs (Motor cab) Petrol driven 240.00 Diesel driven260.00  
(d) More than 6 passengers but not more than 12passengers for every passenger .. 310.00  
(e) Vehicles permitted to operate within the Statemore than 12 passengers but not more than 20 passengers for everypassenger .. 530.00  
  More than 20 passengers, for every passenger .. 750.00  
(f) Vehicles operating Inter-State more than 12passengers, for every passenger .. 1540.00  
(g) Tourist Motor Cabs   Petrol driven 320.00 Diesel driven340.00  
(ii) Vehicles permitted to ply solely as StageCarriages:      
(a) Ordinary services- for every seated passenger(other than driver and conductor) which the vehicle is permittedto carry .. 600.00  
(b) Fast Passenger and Express Services for everyseated passenger other than driver and conductor which thevehicle is permitted to carry   690.00  
(c) For every standing passenger the vehicle(whether Ordinary, Fast Passenger or Express Service) ispermitted to carry   210.00  
(d) For every standing passenger if the vehicle withonly city/town permit (whether ordinary, fast passenger orexpress service) is permitted to carry   150.00  
8. Motor vehicles not themselves constructed tocarry any load(other than water, fuel, accumulators andother equipments) used for the haulages solely and weighing:
(a) Not more than 1000 Kg. in unladen weight 70.00  
(b) More than 1000 Kg. but not more than 2000 Kg. " 120.00  
(c) More than 2000 Kg. but not more than 4000 Kg. " 230.00  
(d) More than 4000 Kg. but not more than 6000 Kg. " 350.00  
(e) More than 6000 Kg. but not more than 8000 Kg. " 505.00  
(f) More than 8000 Kg. but not more than 9000 Kg. " 570.00  
(g) Exceeding 9000 Kg. " 570.00 + Rs. 25 for every 250 Kg. or partthereof in excess of 9000 Kg.
9. Double axletrailersdrawn by the vehicles in clause 8 above andarticulated vehicles with or without additional or alternativetrailers, for eac trailer or articulated vehicle, subject to theproviso of this Schedule:-
(a) Not exceeding 1000 Kg. in Gross Vehicle weight 155.00
(b) Exceeding 1000 Kg. but not 1500 Kg.exceeding in Gross Vehicle weight 255.00
(c) Exceeding 1500 Kg. but not 2000 Kg. exceeding in Gross Vehicle weight 350.00
(d) Exceeding 2000 Kg. but not 3000 Kg. exceeding in Gross Vehicle weight 460.00
(e) Exceeding 3000Kg. but not 4000 Kg. exceeding in Gross Vehicle weight 630.00
(f) Exceeding 4000 Kg. but not 5500 Kg. exceeding in Gross Vehicle weight 805.00
(g) Exceeding 5500 Kg. but not 7000 Kg. exceeding in Gross Vehicle weight 990.00
(h) Exceeding 7000 Kg. but not 9000 Kg. exceeding in Gross Vehicle weight 1210.00
(i) Exceeding 9000 Kg. but not 9500 Kg. exceeding in Gross Vehicle weight 1320.00
(j) Exceeding 9500 Kg. but not 10500 Kg. exceeding in Gross Vehicle weight 1430.00
(k) Exceeding 10500 Kg. but not 12000 Kg. exceeding in Gross Vehicle weight 1540.00
(l) Exceeding 12000 Kg. but not 13000 Kg. exceeding in Gross Vehicle weight 1650.00
(m) Exceeding 13000 Kg. but not 14000 Kg. exceeding in Gross Vehicle weight 1760.00
(n) Exceeding 14000 Kg. but not 15000 Kg. exceeding in Gross Vehicle weight 1870.00
(o) Exceeding Rs. 1870 + 110 for every 250 Kg. Orpart thereof excess of 15000 Kg. 15000 Kg. in Gross Vehicle weight Rs. weight 250 Kg.
10. (i) Fire Engine, Fire Tenders, Road WaterSprinklers, Cranes and Earth Moving Vehicles such as Dumper,Bulldozer etc.
(a) Not exceeding 1000 Kg.     in Gross Vehicle weight 35.00
(b) Exceeding 1000Kg. but not 1500 Kg exceeding in Gross Vehicle weight 55.00
(c) Exceeding 1500 Kg. but not 2275 Kg exceeding in Gross Vehicle weight 80.00
(d) Exceeding 2275 Kg. but not 3050 Kg exceeding in Gross Vehicle weight 100.00
(e) Exceeding 3050 Kg. but not 4300 Kg exceeding in Gross Vehicle weight 110.00
(f) Exceeding 4300 Kg. but not 5575 Kg exceeding in Gross Vehicle weight 120.00
(g) Exceeding 5575 Kg. but not 7600 Kg exceeding in Gross Vehicle weight 145.00
(h) Exceeding 7600 Kg. but not 9000 Kg exceeding in Gross Vehicle weight 165.00
(i) Exceeding 9000 Kg.   in Gross Vehicle weight Rs. 165 + Rs. 25 every weight for 1000 Kg. orpart thereof in excess of 9000 Kg.
(ii) Additional tax payable in respect of suchvehicles for drawing trailers including Fire Engine and TrailerPumps:
(a) For each trailer not exceeding   1000Kg. in Gross 30.00 Vehicle weight  
(b) For each trailer exceeding 1000 Kg. but not exceeding 1500Kg. in Gross 50.00 Vehicle weight
(c) For each trailer exceeding 1500 Kg. but not exceeding 2500Kg. in Gross 65.00 Vehicle weight
(d) For each trailer exceeding 2250 Kg.     in Gross 80.00 Vehicle weight
11.(i) Motor Car (payable every two years)
(a) Weighing not more than 750 Kg. in unladen weight 320.00    
(b) Weighing more than 750 Kg. but not more than1500 Kg. in unladen weight 430.00    
(c) Weighing more than 1500 Kg. in unladen weight 530.00    
(ii) Tax payable in respect of trailers drawn byany of the vehicles specified in (a) to (c) above and used solelyfor carrying luggage or personal effects-
(a) For each trailer not exceeding 1000 Kg. in Gross Vehicle weight 35.00    
(b) For each trailer exceeding 1000 Kg. in Gross Vehicle weight 55.00    
12. Motor vehicles other than those liable to taxunder the foregoing provisions of this Schedule-
(a) Weighing not more than 750 Kg. in unladen weight 100.00    
(b) Weighing more than 750 Kg. but not more than1500 Kg. in unladen weight 110.00    
(c) Weighing more than 1500 Kg. but not more than2250 Kg. in unladen weight 145.00    
(d) Weighing more than 2250 Kg. in unladen weight1 65.00    
(e) Break down vans used for taking disabledVehicles 120.00    
13. (1) Educational Institution Bus
(a) Vehicles with 20 or less seats including that ofthe driver 500.00    
(b) Vehicles with more than 20 seats 1000.00    
(2) Ambulance 550.00    
(3) Road Roller 110.00    
(4) Excavator 275.00    
(5) Tractor 220.00    
(6) Vehicles exclusively used for impartinginstructions in driving of motor vehicles      
(a) Light Motor vehicles excluding Motor Cars 550.00    
(b) Medium Goods/Passenger Vehicles 1100.00    
(c) Heavy Goods/Passenger Vehicles 1650.00    
Provided that,-
  (1) in the case of trailers coming under Items4, 9 and 10 of the Schedule when used alternatively, one at atime, with goods vehicles, tractors or articulated vehicles, asthe case may be, tax shall be levied only on the heaviesttrailer;
  (2) in the case of Motor Vehicles in respect ofwhich permit has not been issued under the Motor Vehicles Act butwhich has been used for transport of passengers for hire orreward, tax shall be levied at such rate as is specified forsimilar motor vehicles in item 7 of this Schedule, as if permithad been issued for the vehicles;
  (3) in respect of trailers coming under Items 9and 10 of this Schedule, two or more vehicles shall not bechargeable in respect of this same trailer;
  (4) tax for the last one month and two months ofa quarter shall be 1/3 and 2/3 of the quarterly tax respectively,rounded off to the nearest multiple of rupees ten in the case oftax up to rupees thousand and multiple of rupees hundred in thecase of tax exceeding rupees thousand ;
  (5) the rates of tax in respect of vehiclesother than those fitted with pneumatic tyres shall be 150% of therates specified in this Schedule for similar vehicles;
  (6) a Stage Carriage if permitted to operate onspecial or temporary permit as a Contract Carriage, a tax at therate of Rs. 330 (Rupees Three Hundred and Thirty only) per dayshall be levied in respect of such vehicle having a seatingcapacity exceeding forty and the rate of Rs. 200 (Rupees TwoHundred only) per day in respect of such vehicle having a seatingcapacity not exceeding forty.
AnnexureOne Time Tax[See Proviso to Section 3 (1)]
Sl. No. Class of Vehicle   Rate of one time tax (in Rupees)
(1) (2)   (3)
A. New Motor Cycles (including Motor Scooters andCycles with attachments for propelling the same by mechanicalpower) and Three Wheelers (including tricycles and cyclerickshaws with attachment for propelling the same by mechanicalpower) not used for transport of goods or passengers and omni busfor private use(Private Service Vehicle-NTV) and Motor Cars.    
1 Motor Cycles (including Motor Scooters andCycles with attachment for propelling the same by mechanicalpower) and bicycles of all category with or without side car ordrawing a trailer.   6% of the purchase value of the vehicle
2 Three Wheelers (including tricycle and cyclerickshaws with attachment for propelling the same by mechanicalpower) not used for transport of goods or passengers.   6% of the purchase value of the vehicle
3 Omni bus for private use (Private ServiceVehicle-NTV).   6% of the purchase value of the vehicle
4 Motor Cars.   6% of the purchase value of the vehicle
B. Motor Cycles (including Motor Scooters andCycles with attachments for propelling the same by mechanicalpower) and three wheelers (including tricycles and cyclerickshaws with attachment for propelling the same by mechanicalpower) not used for transport of goods or passengers and omni busfor private use (Private Service Vehicle-NTV) and Motor Carswhich were originally registered in other States on or after 1stApril, 2007 and migrated to Kerala State.   As per the table given below
C. Motor Cycles (including Motor Scooters andCycles with attachments for propelling the same by mechanicalpower) and three wheelers (including tricycles and cyclerickshaws with attachment for propelling the same by mechanicalpower) not used for transport of goods or passengers and omni busfor private use (Private Service Vehicle-NTV) and Motor Carswhich were registered on or after 1st April, 2007 andre-classified from the category of Transport vehicle.   As per the table given below
Table
Sl. No. Age of vehiclefrom the month of original registration Percentage of theone time tax leviable under A above
(1) (2) (3)
1 Not more than one year 100%
2 More than one year but not more than 2 years 93%
3 More than 2 years but not more than 3 years 87%
4 More than 3 years but not more than 4 years 80%
5 More than 4 years but not more than 5 years 73%
6 More than 5 years but not more than 6 years 67%
7 More than 6 years but not more than 7 years 60%
8 More than 7 years but not more than 8 years 53%
9 More than 8 years but not more than 9 years 47%
10 More than 9 years but not more than 10 years 40%
11 More than 10 years but not more than 11 years 33%
12 More than 11 yearsbutnot more than 12years 27%
13 More than 12 years but not more than 13 years 20%
14 More than 13 years but not more than 14 years 13%
15 More than 14 years but not more than 15 years 7%