Section 3 in Kerala Motor Vehicles Taxation Act, 1976
3. Levy of tax.
(1)Subject to the other provisions of this Act, on and from the date of commencement of this Act, a tax shall be levied on every motor vehicle used or kept for use in the State, at the rate specified for such vehicle in the Schedule:Provided that no such tax shall be levied on a motor vehicle kept by a dealer in, or a manufacturer of such vehicle, for the purpose of trade and used under the authorization of a trade certificate granted by the registering authority.[Provided further that in respect of a new Motor Vehicle of any of the classes specified in item Nos.1 (b), 2 and 11 of the Scheduled 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 there after tax shall be levied at the time of renewal of registration of such vehicle at the rate specified in the Schedule as per the fourth provision to sub-section (1) of section 4:Provided further that in respect of a Motor Cycle of any of the descriptions specified in item No.1 (a) of the Schedule to this Act, there shall be levied from the date of purchase of the vehicle a tax in advance for a period of five years at the rate specified in the Schedule, at the time of first registration of the vehicle and thereafter tax shall be levied at the rate specified in the Schedule, in accordance with the fourth proviso to sub-section (1) of section 4] [Added by Act 14 of 1998.]The Government may, from time to time by notification in the Gazette, increase the rate of tax specified in the Schedule:Provided that such increase shall not in the aggregate exceed fifty per cent of such rate.(3)The registered owner of, or any person having possession or control of, a motor vehicle shall, for the purposes of this Act be deemed to use or keep such vehicle for use in the State except during any period for which no tax is payable on such motor vehicle under sub-section (1) of section 5.(4)Notwithstanding anything contained in sub-section (1) the Government may from time to time, by notification in the Gazette, direct that a temporary licence for a period not exceeding seven days or thirty days at a time may be issued in respect of any class of motor vehicle specified in the Schedule on payment of the tax specified in sub-section (5) and subject to such conditions as may be specified in such notification.The tax payable for a temporary licence in respect of a motor vehicle shall be,-Where the temporary licence is for a period not exceeding seven days, at the rate of one-tenth of the quarterly tax on that motor vehicle; andWhere the temporary licence is for a period exceeding seven days but not exceeding thirty days, at the rate of one-third of the quarterly tax on that motor vehicle.[Provided also 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 the State of Kerala and entering the State of Kerala and staying therein, then, the tax payable for such vehicle shall be,-if such stay does not exceed seven days one tenth of the quarterly tax; andif such stay exceeds seven days but does not exceed 30 days one third of the quarterly tax.] [Added by Act 10 of 1997.]In the case of motor vehicles in respect of which any reciprocal arrangement relating to taxation has been entered into between the Government of Kerala and any other State Government, the levy of tax shall, notwithstanding anything contained in this Act, be in accordance with the terms and conditions of such reciprocal arrangement:Provided that the terms and conditions of every such reciprocal arrangement shall be published in the Gazette and a copy thereof shall be placed before the Legislative Assembly of the State.
