Preamble Act No. 19 of 1976

PREAMBLE

An Act to consolidate and amend the laws relating to the levy of tax on motor vehicles and on passengers and goods carried by such vehicles in the State of Kerala

Whereas it is expedient to consolidate and amend the laws relating to the levy of tax on motor vehicles and on passengers and goods carried by such vehicles in the State of

S.1 Short title, extent and commencement

(1) This Act may be called The Kerala Motor Vehicles Taxation Act, 1976.

(2) It extend to the whole of the State of Kerala

(3) It shall be deemed to have come into force on the 1st day of October, 1975

S.2 Definition

In this Act, unless the context otherwise requires -

¹[(a) “cubic capacity” in respect of any motor vehicle mentioned in items 1 and 2 of the Schedule means cubic capacity recorded in the certificate of registration, and in case where cubic capacity is not recorded in the certificate of registration, the cubic capa

S.3 Levy of tax

(1) Subject to the 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 manufacture

S.4 Payment of tax and issue of license

(1) The Tax levied under Sub Section (1) of Section 3 shall be paid in advance with 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 license to be taken out by him.

Provided

S.5 Exemption from tax

(1) In the case of a motor vehicle which is not intended to be used or kept for use during the first month or the first and second months of a quarter, or the whole of a quarter or year as the case may be, the registered owner or the person having possession or control of such vehicle shall give previous intimation in writing to the Regional Transport Officer from whom the endorsement of tax has been obtained, that s

S.6 Refund of Tax

(1) where the tax for any motor vehicle has been paid for any quarter or year and the vehicle has not been used or kept for use during the whole of that quarter or year or a continuous part thereof not being less than one month, a refund of the tax at such rates as may, from time to time, be notified by Government, shall be payable subject to such conditions as may be specified in such notification.

When any motor vehicle in respect of which tax has been paid is altered, used or proposed to be used, in such a manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or the person having possession of control of such vehicle shall pay an additional tax of sum equal to the difference between the tax already paid and the tax which is payable in respect of such vehicle for the period for which the higher rate of tax is payable in consequence of its being

S.8 Production of certificate of insurance

Every registered owner or person having possession or control of a motor vehicle shall, at the time of making payment of the tax, produce before the Taxation Officer a certificate of insurance in respect of the vehicle, which is valid at the time of making such payment, complying with the requirements of Chapter VIII of the Motor Vehicles Act, 1939 (Central Act 4 of 1939)

S.9 Liability to payment of tax by persons succeeding to the ownership, possession or control of motor vehicles

(1) If the tax leviable in respect of any motor vehicle remains unpaid by any person liable for the payment thereof and such person before payment of tax has transferred the ownership of such vehicle or has ceased to be in possession control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall be liable to pay the said

S.10 Power of officers of Police or Motor Vehicles Department to stop motor vehicles

(1) Any officer of the Motor Vehicles Department not below the rank of Assistant Motor Vehicles Inspector or any police officer in uniform who is not below the rank of a Sub Inspector may require the driver of any motor vehicle in any place to stop such vehicle and cause it to remain stationery so long as may reasonably be necessary for the purpose of satisfying himself that the amount of the tax due in accordance w

S.11 Seizure and detention of motor vehicles pending production of proof of remittance of tax

Any Officer not below the rank of Assistant Motor Vehicles Inspector authorized in this behalf by the Government or any police officer not below the rank of Sub-Inspector may, if he has reason to believe that a taxable motor vehicle is used or kept for use in the State without paying the tax, seize and detain that vehicle and make arrangements for the safe custody of that vehicle pending production of proof of payment of the tax.

S.12 Additional tax payable when tax not paid

(1) When any registered owner or any person who has possession or control of any motor vehicle used or kept for use in the State has not paid the tax within the prescribed period, he shall pay, in addition to the tax, an additional tax of the such amount as may be specified by the Government by Notification in the Gazette, not exceeding the amount of the tax due.

(1) Any amount due under this Act and Rules made thereunder shall be recoverable in the same manner as an arrear of public revenue due on land.

(2) The motor vehicle in respect of which any amount is due or its accessories maybe distrained and sold in pursuance of sub-section (1) whether or not such vehicle or accessories is or are in the possession

S.14 Transfers to defeat or delay recovery of tax and other amounts

Where during the pendency of any proceedings under this Act for the recovery of the tax or other amount due in respect of any motor vehicle, the registered owner or the person having possession or control of that motor vehicle creates a charge on, or transfers, whether by way of sale, mortgage, exchange or any other mode of transfer whatsoever, and of his assets in favour of any other person with intent to defeat or

S.15 Transport vehicle permit to be ineffective if tax not paid

Notwithstanding anything contained in the Motor Vehicles Act. 1939 (Central Act 4 of 1939) if the tax due in respect of a transport vehicle is not paid within the prescribed period, the validity of the permit for that vehicle shall become ineffective from the date of expiry of the said period until such time as the tax is actually paid.

S.16 Penalties

Whoever contravenes any of the provisions of this Act or any rule made thereunder shall, on conviction, if no other penalty is elsewhere provided in this Act or the rules for such contravention, be punishable with fine which may extend to one hundred rupees and, in the event of such person having been previously convicted of an offence under this Act or any rule made thereunder with fine which may extend to two hund

S.17 Offences by companies

(1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be liable to be proceeded against and punished accordingly:

Provided

S.18 Composition of offences

The Regional Transport Officer may accept from any person who has committed, or is reasonably suspected of having committed, an offence under this Act or any rule made there under, by way of composition of such offence, a sum of money not exceeding two hundred and fifty rupees which shall be in addition to the tax or other dues, if any, payable by that person.

S.19 Sharing of the proceeds of tax with local authorities

¹[From the proceeds of the tax collected under this Act every year, there shall be paid before the end of the succeeding year to each local authority such share thereof as the Government may from time to time fix with reference to the recommendation, if any made in this behalf by the State Finance Commission constituted under Article 243 I of the Constitution of India]

(1) No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done in pursuance of this Act or any rule made thereunder.

(2) No suit or other legal proceeding shall lie against the Government for any damage caused or likely to be caused by anything which is in good faith do

S.21 Exemption for motor vehicles used for agricultural operation

Any tractor, trailer, or tractor-trailer combination solely used for agricultural operations shall be exempted from the payment of tax:

Provided that motor vehicles used for agricultural operations in relation to lands which are plantations as defined in the Kerala Land Reforms Act, 1963 (1 of 1964) shall not be exempted fro

S.22 Exemption from or reduction of tax

The Government may, if they are satisfied that it is necessary in the public interest so to do, by notification in the Gazette make an exemption or reduction in the rate or other modification, either prospectively or retrospective in regard to the tax payable under this Act or under the Kerala Motor Vehicle Taxation Act, 1963 (24 of 1963) or the Kerala Motor Vehicles (taxation of Passengers and Goods) Act, 1963 (25

S.23 Appeals

Any person who is aggrieved by an order of the Taxation Officer or the Regional Transport Officer made under this Act may within the prescribed time and in the prescribed manner, appeal to such authority as may be prescribed.

S.24 Powers of revision of Transport Commissioner

(1) The transport commissioner may-

(a) Suo motu call for and examine the record of any order passed by any authority or officer under this Act; or

(b) On application, call for and examine the record of any order passed in appeal und

S.25 Surcharge on tax

¹[The amount of the tax leviable under sub-section (1) of Section 3 shall in the case of any motor vehicle, referred to in sub-item (ii) of item 7 of the Schedule, the registered owner of which is a fleet owner be increased by a surcharge at the rate of forty per cent of the tax so leviable.]

_______

If, for any reason, the whole or any portion of the tax which would have been payable in respect of any motor vehicle under the Kerala Motor Vehicles Taxation Act, 1963 (24 of 1963) or under the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963 (25 of 1963) or under this Act for any period has escaped assessment, the Taxation Officer may, at any time within, but not beyond, ten years from the expiry

S.27 Rounding off of xxxx fee, penalty, fine etc

Rounding off of ¹[xxxx] fee, penalty, fine etc

The amount of ¹[xxxx] fee penalty, fine or any other sum payable and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee consisting of paise, then if such part is fifty paise or more, i

S.28 Power of Government to make rules

(1) The Government may, by notification in Gazette, make rules for carrying out of the purposes of this Act.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for -

(a) the manne

S.29 Transitory provision

(1) Where, before the commencement of this Act, tax in respect of a motor vehicle for any period after such commencement has been paid at the rates in force at the time of payment, the registered owner or person having possession or control of such motor vehicle shall be liable to pay, in addition, an amount equal to the difference between the tax payable under this Act for the said period and the tax already paid f

S.30 Repeal and saving

(1) The Kerala Motor Vehicles Taxation Act, 1963 (24 of 1963), the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963 (25 of 1963) and the Kerala Motor Vehicles Taxation Ordinance, 1975, (7 of 1975) are hereby repealed.

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