Section 3(1) in Karnataka Motor Vehicles Taxation Act, 1957
(1)A tax at the rates specified in Part A of the Schedule shall be levied on all motor vehicles suitable for use on roads [x x x] [Omitted by Act 38 of 1976 w.e.f 1.7.1976 by notification. Text of the notification is at the end of the Act]:[Proviso x x x] [Omitted by Act 38 of 1976 w.e.f 1.7.1976 by notification. Text of the notification is at the end of the Act][Provided that in the case of a motor cycle (including motor scooter and cycle with attachment for propelling the same by mechanical power) [other than those owned by Central Government employees or Defence Personnel] [Inserted by Act 8 of 1986 w.e.f. 1.4.1986] [or employees of public sector undertakings owned by Government of India including nationalised banks] [Inserted by Act 6 of 2006 w.e.f. 1.4.2006][which are brought with them to the State of Karnataka on transfer for which lifetime tax, or tax quarterly or annually, as the case may be, has already been paid in other states or union territories] [ Inserted by Act 37 of 2011 w.e.f. 29.12.2011] the tax shall be levied at the rates specified in part [A1] [Substutited by Act 7 of 1995 w.e.f. 1.4.1995] of the schedule:][Provided further that in the case of tractors, trailers and power tiller trailers,-(a)owned by agriculturists and whose main source of income is from agriculture;(b)owned by agricultural co-operative societies including Vyavasaya Seva Sahakari Sangha Niyamitha, Raitha Seva Sahakari Sangha Niyamitha, Sericulture-cum-Farmers Co-operative Societies, Large Sized Co-operative Societies, Co-operative Agricultural Banks, Small sized Co-operative Societies, Agricultural Credit Societies, Multipurpose Co-operative Credit Societies, Doddapramanada Prathamika Patthina Sahakari Sangha, Primary Co-operative Agriculture and Rural Development Bank and Services Co-operative Societies; and(c)not falling under clauses (a) and (b) above but used exclusively for carrying out such agricultural operations as may be prescribed, the tax shall be levied at the rates specified in Part-[A2] of the schedule:][Provided also that in case of Vintage-car and Classic car, the tax shall be levied at the rates specified in Part [A3] [Inserted by Act 10 of 1991 w.e.f. 1.4.1991] of the schedule:] [Inserted by Act 12 of 1990 w.e.f. 1.4.1990][Provided also that:-(a)[ In case of three wheelers including autorickshaws used for transportation of goods not exceeding [1500 kgs.] in weight laden and vehicles permitted to carry three passengers (excluding driver) either used for hire or reward or not, the tax shall be levied at the rates specified in Part 'A4' of the schedule.(aa)[ In case of goods vehicles having gross vehicle weight exceeding 1,500 kgs but not exceeding [5,500] [Inserted by Act 8 of 2007 w.e.f 1.4.2007] Kgs in weight laden, whether used for hire or reward or not, tax shall be levied at the rates specified in Part A6 of the Schedule](b)[ in case of motor cars including jeeps (other than those [owned by companies. Central Government employees or defence personnel] [Substituted by Act 13 of 1997 w.e.f. 1.4.1997] [or employees of public sector undertakings owned by Government of India including nationalised banks] [Inserted by Act 6 of 2006 w.e.f. 1.4.2006] [which are brought with them to the State of Karnataka on transfer for which lifetime tax, or tax quarterly or annually, as the case may be, has already been paid in other states or union territories] [Inserted by Act 37 of 2011 w.e.f. 29.12.2011] and omni buses and private service vehicles having floor area not exceeding [five square meters] [ Substituted by Act 6 of 2000 w.e.f. 1.4.2000], tax shall be levied at the rates specified in part A5 of the Schedule.]]][X X X] [Proviso deemed to have been inserted by Act 10 of 2007 w.e.f.1.3.1991 and deemed to have been omitted w.e.f. 1.4.2000][Explanation-1] [Inserted by Act 18 of 2014 w.e.f. 1.3.2014]. - A motor vehicle of which the certificate of registration is current shall, for the purposes of this Act, be deemed to be a vehicle suitable for use on roads.[Explanation-2. [Inserted by Act 18 of 2014 w.e.f. 1.3.2014] - In respect of motor vehicles registered outside the State of Karnataka and which are in the State for a period exceeding thirty days, notwithstanding anything contained in the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), and in any order or direction contained in any judgment or order of any Court, tax shall be levied as specified in Parts A1, A2, A4, A5, A6, A7 and A8 as the case may be;] [Inserted by Act 7 of 1995 w.e.f. 1.4.1995][Note. - For the purpose of the above Explanation the certificate of registration shall, notwithstanding anything contained in section 38 of the Motor Vehicles Act, 1939, be deemed to be current even if the certificate of fitness is not effective provided such certificate of fitness has not been cancelled.] [Inserted by Act 39 of 1981 w.e.f. 1.1.1958](c)[In case of Construction Equipment Vehicles (as defined in clause(ca) of rule 2 of the Central Motor Vehicle Rules, 1989) and vehicles fitted with air compressor and generators tax shall be levied at the rate specified in Part A-7 of the Schedule.] [Inserted by Act 7 of 2010 w.e.f. 1.4.2010](d)[ in the case of Motor Cabs the cost of which exceeds Rupees [fifteen lakhs] [Inserted by Act 14 of 2012 w.e.f. 1.4.2012], [other than those registered outside the State and covered with a permit issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)] [Inserted by Act 18 of 2014 w.e.f. 1.3.2014] tax shall be levied at the rates specified in Part-A8 of the schedule.]
