THE KERALA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1986 1 (ACT 25 OF 1986) An Act further to amend the Kerala Motor Vehicles Taxation Act, 1976. Preamble.-WHEREAS it is expedient further to amend the Kerala Motor Vehicles Taxation Act, 1976 for the purposes hereinafter appearing; BE it enacted in the Thirty-seventh Year of the Republic of India as follows:- 1.Short title and commencement.—(1) This Act may be called the Kerala Motor Vehicles Taxation (Amendment) Act, 1986. (2)Section 2 shall be deemed to have come into force on the 1st day of April, 1985 and the remaining provisions of this Act shall be deemed to have come into force on the 1st day of January, 1985. 2.Amendment of section 4.-In section 4 of the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976) (hereinafter referred to as the principal Act),-- (i)in sub-section (1), after the proviso and before the Explanation, the following further provisos shall be inserted namely:- “Provided further that where the tax payable in respect of a motor vehicle for a year does not exceed three hundred rupees the tax shall be paid yearly upon an annual licence: Provided also that a registered owner or person having possession or control of he motor vehicle may, at his/her choice, pay the yearly tax payable under the second proviso in advance for any period upto 5 years, upon a licence for such period”. (ii)after sub-section (1) the following sub-section shall be inserted, namely:- “(1A) Notwithstanding anything contained in any other provision of this Act, ‘year’, in relation to a motor vehicle in respect of which tax has to be paid yearly upon an annual licence in pursuance of the second proviso to sub-section (1), shall mean a period of twelve months commencing on the first day of the quarter in which the vehicle has been, or is, first registered in the State and annual tax licence in respect of such a vehicle shall be taken accordingly: Provided that if the tax in respect of a motor vehicle for any portion of the year so reckoned has already been paid, the tax payable for the remaining period of that year shall be calculated at the rate of one-twelfth of the annual tax for each calendar month or part thereof: Provided further that in the case of a motor vehicle in respect of which tax has to be paid yearly upon an annual licence in pursuance of the second proviso to sub-section (1), the tax for the period from the 1st day of April, 1985, to the commencement of the year in relation to such a vehicle shall be paid as if the Kerala Motor Vehicles Taxation (Amendment) Act, 1986 had not been enacted.”. 3.Amendment of the Schedule.—In the Schedule to the principal Act,-- (a) in the entries relating to Serial Number 4, for sub-class (i) (d) under the heading “Class of Vehicle” and the entry against that sub-class under the heading “Rate of quarterly tax”, the following sub-classes and entries shall be substituted, namely:- “(d) more than 6 passengers, but not more than 20 (e) more than 20 passengers, for every passenger 200.00 (b)in the proviso, after clause (4), the following clause shall inserted, namely:- “(4A) the tax in respect of a motor vehicle which is registered in the State as new, or brought from outside the State, after the 1st day of April, 1985, and in respect of which tax has to be paid annually in pursuance of the second proviso to sub-section (1) of section (4), the annual tax payable for the first year shall be at the rate of 1/12th of the annual tax for each calendar month or part thereof from the date such registration;”. 4.Repeal and saving.—(1) The Kerala Motor Vehicles Taxation (Amendment) Ordinance, 1986 (51 of 1986), is hereby repealed. |