(Updated in 2024) As Amended by S. R. O. No. 592/2024 dt. 06/07/2024 - Amendment in Rule 5(Table) S. R. O. No. 908/2023 dt. 25/08/2023 - Amendments in Rule 12(3) and Rule 13(2) In exercise of the powers conferred by Section 28 of the Kerala Motor Vehicles Taxation Ordinance, 1975 (Ordinance No.7 of 1975), the Government of Kerala hereby make the following Rules, namely-The Kerala Motor Vehicles Taxation Rules, 1975.

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S.1 Short title, application and commencement.--

(1) These rules may be called the Kerala Motor Vehicles Taxation Rules, 1975.

(2) They shall come into force on such date as the Government may, by notification in Gazette, appoint.

S.2 Definitions.--

In these rules unless the context otherwise requires.--

(a) "Form" means a form appended to these rules;

(b) "The Ordinance" means the Kerala Motor Vehicles Taxation Ordinance, 1975 (7 of 1975);

(c) "Section" means section of the Ordinance.

S.3 Endorsement regarding levy of tax.--

[(Section 4(1)] - The registered owner or the person having possession or control of every motor vehicles shall produce the certificate of registration to the Regional Transport Officer and thereupon the Regional Transport Officer, or any person authorized by him in this behalf, shall make an endorsement in the Certificate of Registration specifying the rate of tax levied, the date from which the tax is levied, and where the payment is to be made.

 Provided that in the case of a stage carriage permitted to ply on a route lying in more than one region or exclusively in a region other than the region in which the registered owner resides, the certificate of registration of the vehicle shall be forwarded to the Regional Transport Officer, within whose jurisdiction the major portion of the route, or the inter-regional route as the case may be, lies, for making the endorsement

¹[Provided further that the said provisions shall not be applicable in the case of

S.4 Payment of tax levied.--

(1) ¹[Tax levied in respect of every non-transport motor vehicle shall be paid in cash at the office specified in the certificate of registration of the vehicle or by e-payment and tax in respect of every transport vehicle shall be paid by cash or by crossed demand draft payable at the local branch of the State Bank of Travancore or State Bank of India or of any Nationalised Banks or Regional Rural Banks or by payment orders of Reserve Bank of India or by e-payment or in any other manner specified in the certificate of registration of the vehicle.]

²[x x x x]

³[x x x x]

Provided ⁴[x x x x] that the tax due to the State of Kerala in respect of transport vehicles and non-transport vehicles of any other State which operate through the State of Kerala without payment of the tax due shall be paid in cash to the Motor Vehicles Inspector of the border check post and short term tax licence and TR-5 receipts in respect thereof

S.5 Period within which tax shall be paid.--

[Section 4(1)]- ¹[The tax due under the Kerala Motor Vehicle Taxation Act, 1976(19 of 1976) in respect of each category of motor vehicles specified in serial numbers 1 and 2 shall be paid within such period as specified in the table below:

 Provided that where the Government is satisfied that the operation of any category of vehicle specified in serial number 1 or 2 has been affected due to any epidemic disease or any natural calamity which led the operators of such vehicles to acute financial difficulties, it may, in public interest, by notification in the Gazette, extend the period for remittance of the tax in respect of such vehicles to a further period as it may deem fit.

TABLE
Sl.No.	Category of vehicle
1[TABLE
Fee for application for tax exemption
Sl. No.	Category	Amount of fee paid for a year or part thereof (for each G Form)
1.	Non Transport Vehicle

S.11 Procedure for seizure and detention of motor vehicles in the case of non payment of tax.--

(1) Where an officer empowered by the State Government under section 11 has reason to believe that the tax payable in respect of any Motor Vehicle remains unpaid, such officer may, by an order, seize the motor vehicle and serve a copy of the order to the registered owner or the person in possession or control of such vehicle or his driver. After such order is made, the authorized officer shall direct that the vehicle be taken to nearest Police Station or any suitable premises mentioned in such order of detention. In the case of any goods or articles in such vehicles, the authorized officer shall make an inventory of such goods or articles found in the vehicle and direct the person from whom the vehicle is seized, to remove the same. If the person refuses to remove the same, the authorized officer shall not be responsible for the safe custody of such goods or articles therein and the registered owner or his representative duly authorized by him in writing shall make such arrangement

S.12 Procedure for seizure and detention of motor vehicles in the case of non payment of tax.--

(1)Where an officer empowered by the State Government under section 11 has reason to believe that the tax payable in respect of any Motor Vehicle remains unpaid, such Officer may, by an order, seize the motor vehicle and serve a copy of the order to the registered owner or the person in possession or control of such vehicle or his driver. After such order is made, the authorised officer shall direct that the vehicle be taken to the nearest Police Station or any suitable premises mentioned in such order of detention. In the case of any goods or articles in such vehicles, the authorised officer shall make an inventory of such goods or articles found in the vehicle and direct the person from whom the vehicle is seized, to remove the same. If the person refuses to remove the same, the authorised officer shall not be responsible for the safe custody of such goods or articles therein and the registered owner or his representative duly authorised by him in writing shall make such arrangeme

S.13 Manner and procedure with respect of sale of vehicle seized for recovery of tax.--

(1) The authorized officer, shall on receipt of an intimation under sub-rule(2) of rule 11A, issue a notice under sub-section(2) of section 11 of the Act and after considering the objections, if any, proceed to sell the vehicle in public auction.

(2) The authorized officer shall issue a proclamation of the intended sale stating therein :

(a) the date of sale, which shall not be less than 15 days from the date of publication of the proclamation , in a local news paper;

(b) the place and time of sale;

(c) the description of vehicle intended to be sold;

(d) the amount for recovery of which the auction is ordered; and

(e) such other particulars as the authorized officer considers essential for a purchaser to know in order to judge the nature and value of the vehicle.

(3) The proclamation shall be published in a local news paper having vide circulation in that area and the cost of such publication shall be recovered from the proceeds of th

S.14 Appeals (Section 23):--

(1) Time for Appeal.-- An appeal under Section 23 shall be preferred before the Deputy Transport Commissioner having jurisdiction over the area within 30 days from the date of receipt of the order, which is the subject of the appeal.

(2) Manner of appeal.-- The appeal shall be in the form of a memorandum setting forth concisely the grounds of objection to the order, which is the subject of the appeal, and shall be accompanied by the original or a certified copy of that order. The memorandum of the appeal shall be in duplicate.

(3) Fee:- ¹[A fee of Rs.100] shall be paid in respect of each appeal, payment being made by means of treasury Chalan.

(4) Certified copy of documents -issue of.- The Taxation Officer or the Regional Transport Officer, as the case may be, may give any person interested in an appeal referred to in sub-rule (1) a certified copy of the order appealed against, or of any other relevant document on payment

S.15 Revision(Section 24(2)--

(1) Manner of Revision.-- An application for revision under sub-section (1) of Section 24 shall be in the form of a memorandum setting forth concisely the grounds of objection to the order, which is the subject of the revision, and shall be accompanied by the original or a certified copy of that order. The memorandum of revision shall be in duplicate.

(2) Fee:-- ¹[A fee of Rs. 200] shall be paid in respect of each application for revision, the payment being made by means of treasury Chalan.

(3) Certified Copy of documents-issue of.-- The taxation Officer, the Regional Transport Officer, or the Deputy Transport Commissioner, as the case may be, may give any person interested in a revision referred to in sub-rule (1), a certified copy of the order sought to be revised or of any other relevant document, on payment of a fee of two rupees, such payment being made by means of court fee stamps affixed to the application for each such copy o

S.16 Duplicate Tax Licence- Grant of ( Section 28(2)(c).--

A duplicate tax licence may be granted by the Taxation Officer, on receipt of an application made in writing (enclosing the certificate of registration also) by the registered owner or the person in possession or control of the motor vehicle, if it is declared in such application, that the original licence has been lost, destroyed or mutilated. The duplicate tax licence so granted, shall be stamped "DUPLICATE" or noted as such in red ink. The particulars of the duplicate tax licence so issued shall be endorsed in the certificate of registration of the vehicle.

(3) The fee for the grant of a duplicate tax licence shall be rupees ¹[one hundred (Rs.100).] It shall be paid to the Taxation Officer along with the application for the duplicate licence. The amount will, on no account be refunded.

S.17 Refund of Tax paid in excess or by mistake (Section 28(2) (g).--

The Regional Transport Officer may, on application sanction the refund of any tax paid or collected by mistake or in excess or remitted under wrong head of account, provided that such application in writing along with evidence of payment of such amount is presented to the Regional Transport Officer within one year from the date of payment of such amount.

S.18 Refund of one time tax.--

¹[(1) Subject to the conditions laid down in sub-rule (2), the vehicles specified in serial numbers 1,2,3(i)(a) to 3(i)(e),3(ii)(a) to 3(ii)(e),6,7(i)(a) to 7(i)(c),10(iii) and 11 (i) of the Schedule for which one time tax or lump sum tax has been paid, but the vehicle is removed permanently from this State on transfer of ownership or change of address or the registration of the vehicle has been cancelled during the currency of tax so paid and the amount of tax to be refunded shall be the difference between the actual amount of tax paid and the amount calculated by multiplying the number of years for which the motor vehicle was actually used in the State by the proportionate yearly rate of one time tax or lump sum tax already paid. For computing the period of usage, the period less than one year shall also be treated as one year.]

(2) For refund of tax the following conditions have to be satisfied, namely:-(i) the application for refund of tax shall be made to the

S.19 Service of Notices-Manner of.--

Notice under the Ordinance or these rules may be served by any of the following methods --

(a) by delivery or tender of a copy of the notice to the addressee or his agent or other person duly authorized to receive notice on his behalf;

(b) by sending to the registered owner the notice by registered post acknowledgement due, at his address as entered in the certificate of registration of the vehicle;

(c) by affixture on the door of the house of the addressee.

S.20 Transitory provision.--

Payment of balance Tax.-- (Section 29(2) --When any balance amount of tax is payable under sub-section (1) of Section 29, the registered owner or person having possession or control of the vehicle shall produce the certificate of registration of the vehicle to the Regional transport Officer concerned within fifteen days from the date of commencement of the Ordinance for the purpose of endorsing the balance tax payable and pay such amount within seven days from the date of such endorsement. If the balance tax is not paid within the time prescribed above, additional tax at the rate specified in the notification issued under Section 12 shall also be payable along with the balance tax.

S.21 Repeal.--

(Section 31).--The Kerala Motor Vehicles Taxation Rules, 1963 and the Kerala Motor Vehicles (Taxation of Passengers and Goods) Rules 1963 are hereby repealed:

 Provided that the orders made or action taken or the things done under the Rules so repealed, shall be deemed to have been made, taken or done under the corresponding provisions of these rules.

S.FORM A

S.FORM B

S.FORM C

S.FORM D

S.FORM D1

S.FORM E

S.FORM CTL

S.FORM ETL

S.FORM F

KMVT RULES

FORM F

(See Rule 8)

FORM OF CERTIFICATE FOR MOTOR VEHICLES NOT REGISTERED UNDER THE MOTOR VEHICLES ACT, 1939

( See Section (4(3)(b))

Description of Vehicles

1. Registered number and distinguishing mark 2. Class of vehicle 3. Marker’s name 4. Type of body 5. Year of manufacture 6. Number of cylinders 7. Chassis No. 8. Engine No. 9. Horse Power 10. Maker’s clas S.Kerala Motor Vehicles Taxation (Amendment) Rules, 2023 All Amendments Incorporated at Appropriate place GOVERNMENT OF KERALA Transport (B) Department NOTIFICATION G.O.(P) No.19/2023/Trans. Dated,Thiruvananthapuram, 25th August, 2023 S. R. O. No. 908/2023 In exercise of the powers conferred by clause (f) of sub-section (2) of section 28 of the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976), the Government of Kerala, hereby make the following rules further to amend the Kerala Motor Vehicles Taxation Rules, 1975, namely:-- RULES 1. Short title and commencement- (1) These rules may be called the Kerala Motor Vehicles Taxation (Amendment) Rules, 2023. (2). The S.Kerala Motor Vehicles Taxation (Amendment) Rules, 2024 All Amendments Incorporated at Appropriate place GOVERNMENT OF KERALA Transport (B) Department NOTIFICATION G.O.(P) No.10/2024/Trans. Dated, Thiruvananthapuram, 02nd May, 2024 S. R. O. No. 592/2024 In exercise of the powers conferred by section 28 of the Kerala Motor Vehicles Taxation Act, 1976 (Act 19 of 1976), the Government of Kerala hereby make the following rules further to amend the Kerala Motor Vehicles Taxation Rules, 1975, namely:-- RULES 1. Short title and commencement.- (1) These rules may be called the Kerala Motor Vehicles Taxation (Amendment) Rules, 2024. (2) They shall come into force at once. <