(2)in section 3,-(a)in sub-section (1), after the third proviso, the following proviso shall be inserted, namely:-"Provided also that in respect of new Stage Carriages registered or assigned a new registration mark or altered from any category other than Stage Carriage, there shall be levied a tax based on the floor area of the vehicle at the rate specified in item (iv) of serial number 7 of the Schedule."Note. - This shall be deemed to have come into force on and from 18th day of July, 2016.:(b)in sub-section (5), for the existing proviso, the following proviso shall be substituted, namely: -"Provided that in the case of vehicle covered with permit under sub-section (8) 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, the tax payable for such vehicle shall be -(i)if such stay does not exceed seven days, one tenth of the quarterly tax for one round trip; and(ii)if such stay exceeds seven days but does not exceed thirty days, one third of the quarterly tax for one round trip."(c)alter the proviso, as so substituted, the following provisos shall be inserted, namely: -"Provided further 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 in the State of Kerala and entering the State of Kerala and staying therein, the tax shall be payable from the date of entry till the end of the quarter at the rate specified for such vehicles in the Schedule."
