Collection and Assessment of cess under certain circumstances

The Government shall have powers to levy, assess and collect cess from establishments which are carrying in the business of transport of persons or goods in such manner or such time and intervals in which as may be prescribed. The manner of calculating the cess thereof in each transaction delivery shall be prescribed for different motor vehicles or for different classes of motor vehicles. Provided that the provisions of section 3A and section 10A of the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act No 35 of 1957) shall apply only to the extent of re-appropriation of the fund created under this Act in the proportion decided.