Section 4 in Kerala Motor Vehicles Taxation Act, 1976
4. Payment of tax and issue of licence.
(1)The tax levied under sub-section (1) of section 3 shall be paid in advance within such period and in such manner as may be prescribed by the registered owner or person having possession or control of the motor vehicle, for a quarter or year, at his choice upon a quarterly or annual licence to be taken out by him:Provided that, in the case of a fleet owner, the Government may direct that the tax shall be paid in monthly instalments before such date, in such manner and subject to such conditions as may be specified in the direction.[Provided further that where the tax payable in respect of a Motor vehicle other than a Motor Cycle, (including a Motor Scooter and Cycle with attachment for propelling the same by mechanical power) or a three wheeler as specified in items 1 and 2 of the schedule or a Motor Car as specified item 11 of the Schedule, for a year does not exceed Rupees one thousand five hundred, the tax shall be paid yearly upon an annual licence:] [Substituted by Act 10 of 1993.][Provided also that a registered owner or person having possession or control of the motor vehicle may, at his/her choice, pay the yearly tax payable under the second proviso in advance for any period upto 5 years, upon a licence for such period."] [Substituted by Act 25 of 1986.][Provided also that the registered owner or a person having possession on 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 rikshaws with attachment for propelling the same by mechanical power) not used for transport of goods or passengers specified in item 2 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 lumpsum upon a licence for such period:Provided also that a registered owner or person liable to pay tax for period of two years in respect of motor vehicles specified in serial numbers and 2 of the Schedule may at his choice pay tax in advance for any period exceeding two years at the rates specified in the Schedule:Provided also that the owner of a person liable to pay tax in respect vehicles specified in items 1,2, 11 and 12 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.] [Substituted by Act 10 of 1997.]Explanation. - [The tax for an amount shall not exceed for times the tax for 2 years licence shall not exceed eight times for 10 years shall not exceed forty times and tax for 15 years licence shall not exceed sixty times, the tax for a quarterly licence.] [Substituted by Act 3 of 1989.](1A)[ Notwithstanding anything contained in any other provision of this Act, 'year' in relation to a motor vehicle in respect of which tax has to be paid yearly upon an annual licence in pursuance of the second proviso to sub-section (1), shall mean a period of twelve months commencing on the first day of the quarter in which the vehicle has been, or is, first registered in the State and annual tax licence in respect of such a vehicle shall be taken accordingly:] [Inserted by Act 25 of 1986.]Provided that if the tax in respect of a motor vehicle for any portion of the year so reckoned has already been paid, the tax payable for remaining period of that year shall be calculated at the rate of one-twelfth of the annual tax for each calendar month or part thereof:Provided further that in the case of a motor vehicle in respect which tax has to be paid yearly upon an annual licence in pursuance to the second proviso to sub-section (1), the tax for the period from the 1st day of April, 1985, to the commencement of the year in relation to such a vehicle shall be paid as if the Kerala Motor Vehicles Taxation (Amendment) Act, 1986 had not been enacted.][In the case of a licence, for a year or more such rebate in respect of the tax, as may be prescribed, shall be granted] [Substituted by Act 3 of 1989.]When any person pays the amount of tax in respect of a motor vehicle used or kept for use in the State or obtains an endorsement in the certificate of registration of the vehicle by the Regional Transport Officer concerned that no tax is payable in respect of such vehicle, the Taxation Officer shall-grant to such person a licence in the prescribed form;and record that the tax has been paid for the specified period, or that no tax is payable in respect of that vehicle, as the case may be, in the certificate of registration or, in the case of vehicle not registered under the Motor Vehicles Act, 1939 (Central Act 4 of 1939), in certificate in such forms as may be prescribed:Provided that no licence shall be granted in respect of a motor vehicle which is exempt from payment of tax under sub-section (1) of section 5.No motor vehicle liable to tax under section 3 shall be kept for use in the State, unless the registered owner or the person having possession or control of such vehicle has obtained a tax licence under sub-section (3) in respect of that vehicle.No motor vehicle liable to tax under section 3 shall be used in the State unless a valid tax licence obtained under sub section (3) is displayed on the vehicle in the prescribed manner.Notwithstanding anything contained in sub-section (1), no person shall be liable to tax during any period on account of any taxable motor vehicle, the tax due in respect of which for the same period has already been paid by some other person.
