The Karnataka Motor Vehicles Taxation (Amendment) Act, 2012

Language

Tax201211 sections2 chapters

0. Preamble

Statutory text

THE KARNATAKA MOTOR VEHICLES TAXATION ACT, 1957.

(1) This Act may be called the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2020. (2) It shall be deemed to have come into force with effect from 1st day of April 2015, except column (3) of part A 9 of the schedule which shall come into force at once.

2. Total exemption from payment of taxes on motor vehicles used solely for agricultural

Statutory text

In the Schedule to the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as the Principal Act),- (1) in Part 'A',- (i) in item No. 2, for the words "Invalid carriages", the words "invalid carriages/Adapted vehicle/Divyangjan (availing GST Concession)" shall be substituted; (ii) in item 3, in sub-item (1), clause (c) and entries relating thereto shall be omitted; (iii) in item No. 8, in sub-item (f),- (a) in clause (i), in column (2), for the figures "20.00", the figures “100.00 ” shall be substituted; (b) in clause (ii), in column (2), for the figures "80.00", the figures “200.00 ” shall be substituted; (2) for PART A6 of the Principal Act, the following shall be substituted, namely:- “PART A6 (see section 3(1)) Life time tax for goods vehicles having gross vehicle weight exceeding 1,500 Kgs. But not exceeding 12,000 Kgs. In weight laden, whether used for hire or reward or not. [Table data transcribed as part of the amendment content]” (3) for Part A8 of the Principal Act, the following shall be substituted, namely:- “PART A8 (see section 3(1)) Life time Tax for Motor Cabs other than those registered out- side the State and covered with the permit issued under sub-section (9) of section 88 of the Motor Vehicle Act, 1988 (Central Act 59 of 1988). [Table and notes transcribed as part of the amendment content]” (4) for Part C5 of the Principal Act, the following shall be substituted, namely:- “PART C5 (see section 7(3)) Refund table for goods vehicles having gross vehicle weight exceeding 1,500 Kgs. But not exceeding 12,000 Kgs. in respect of which lifetime tax is paid under Part A6 [Table data transcribed as part of the amendment content]” (5) for Part C7 of the Principal Act, the following shall be substituted, namely:- "PART C7 (see section 7(3)) Refund Table for Motor Cab cost of which exceeds Rs 10 Lakhs [Table data transcribed as part of the amendment content]"

3. Prohibiting local bodies from levying taxes or tools on motor vehicles and providing for

Statutory text

(1) A tax at the rates specified in Part A of the Schedule shall be levied on all motor vehicles suitable for use on roads: Provided that in the case of a motor cycle (including motor scooter and cycle with attachment for propelling the same by mechanical power) other than those owned by Central Government employees or Defence Personnel or employees of public sector undertakings owned by Government of India including nationalised banks which are brought with them to the State of Karnataka on transfer for which lifetime tax, or tax quarterly or annually, as the case may be, has already been paid in other states or union territories the tax shall be levied at the rates specified in part A1 of the schedule: Provided further that in the case of tractors, trailers and power tiller trailers,— (a) owned by agriculturists and whose main source of income is from agriculture; (b) owned by agricultural co-operative societies including Vyavasaya Seva Sahakari Sangha Niyamitha, Raitha Seva Sahakari Sangha Niyamitha, Sericulture-cum-Farmers Co-operative Societies, Large Sized Co-operative Societies, Co-operative Agricultural Banks, Small sized Co-operative Societies, Agricultural Credit Societies, Multipurpose Co-operative Credit Societies, Doddapramanada Prathamika Patthina Sahakari Sangha, Primary Co-operative Agriculture and Rural Development Bank and Services Co-operative Societies; and (c) not falling under clauses (a) and (b) above but used exclusively for carrying out such agricultural operations as may be prescribed, the tax shall be levied at the rates specified in Part- A2 of the schedule: Provided also that in case of Vintage-car and Classic car, the tax shall be levied at the rates specified in Part A3 of the schedule: Provided also that:— (a) In case of three wheelers including autorickshaws used for transportation of goods not exceeding 1500 kgs. in weight laden and vehicles permitted to carry three passengers (excluding driver) either used for hire or reward or not, the tax shall be levied at the rates specified in Part ‘A4’ of the schedule. (aa) In case of goods vehicles having gross vehicle weight exceeding 1,500 kgs but not exceeding 12,000 kgs in weight laden, whether used for hire or reward or not, tax shall be levied at the rates specified in Part A6 of the Schedule (b) in case of motor cars including jeeps (other than those owned by companies. Central Government employees or defence personnel or employees of public sector undertakings owned by Government of India including nationalised banks which are brought with them to the State of Karnataka on transfer for which lifetime tax, or tax quarterly or annually, as the case may be, has already been paid in other states or union territories and omni buses and private service vehicles having floor area not exceeding five square meters, tax shall be levied at the rates specified in part A5 of the Schedule. Explanation-1.—A motor vehicle of which the certificate of registration is current shall, for the purposes of this Act, be deemed to be a vehicle suitable for use on roads. Explanation-2.- In respect of motor vehicles registered outside the State of Karnataka and which are in the State for a period exceeding thirty days, notwithstanding anything contained in the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), and in any order or direction contained in any judgment or order of any Court, tax shall be levied as specified in Parts A1, A2, A2(a), A4, A5, A5(a), A6, A7, A8, A8(a), A9 and A10 as the case may be; Note.— For the purpose of the above Explanation the certificate of registration shall, notwithstanding anything contained in section 38 of the Motor Vehicles Act, 1939, be deemed to be current even if the certificate of fitness is not effective provided such certificate of fitness has not been cancelled. (c) In case of Construction Equipment Vehicles (as defined in clause (cab) of rule 2 of the Central Motor Vehicles Rules, 1989) and vehicles fitted with air compressor and generator, tax shall be levied at the rates specified in Part- A7 of the schedule. (d) in the case of Motor Cabs, other than those registered outside the State and covered with a permit issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) tax shall be levied at the rates specified in Part-A8 of the schedule.

4. It is therefore considered necessary to have one enactment only so that levy and collections are better ensured.

Statutory text

(1) after part A8 the following new part A9 shall be inserted, namely:- “Part A9 {See Section 3 (1)} Lifetime tax for Combine Harvester Vehicle (As defined under rule 2 clause (cb) of the Central Motor Vehicle rules, 1989) Sl No (1) Class of Vehicle (2) Combine Harvester Vehicle used for Sugar Cane Harvesting only With effect from the date of publication of the Karnataka Motor Vehicles Taxation (Second Amendment ) Act, 2020 (3) Subject to column (3) Combine Harvester Vehicle including Sugar Cane Harvester With effect from 1st April 2015 (4) A At the time of Registration of New Vehicles 3 percent of the cost of the vehicle 6 percent of the cost of the Vehicle. B If the Vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax Levied under serial number A Percentage of the Life Time Tax Levied under serial number A 16 Not more than 2 years 93% 93% 17 More than 2 years but not more than 3 years 87% 87% 18 More than 3 years but not more than 4 years 81% 81% 19 More than 4 years but not more than 5 years 75% 75% 20 More than 5 years but not more than 6 years 69% 69% 21 More than 6 years but not more than 7 years 64% 64% 22 More than 7 years but not more than 8 years 59% 59% 23 More than 8 years but not more than 9 years 54% 54% 24 More than 9 years but not more than 10 years 49% 49% 25 More than 10 years but not more than 11 years 45% 45% 26 More than 11 years but not more than 12 years 41% 41% 27 More than 12 years but not more than 13 years 37% 37% 28 More than 13 years but not more than 14 years 33% 33% 29 More than 14 years but not more than 15 years 29% 29% 30 More than 15 years 25% 25% Notes : Cost of the Vehicle in relation to a motor Vehicle means,- (c) In respect of a vehicle manufactured in India, cost of the Vehicle as per the purchase invoice issued either by the manufacturer or by the dealer of the vehicle including the excise duty, surcharge or cess, Goods and Services Tax etc., as payable in the State of Karnataka whichever is higher; and (d) In respect of an imported motor vehicle, irrespective of its place of manufacture, the total cost incurred in importing the vehicle, that is to say, the value of the motor vehicle as endorsed in the bill of entry or such other document and assessed as such under the Customs Act, 1962, together with the customs duty levied freight charges incurred and other taxes levied there upon including additional duty/penalty levied if any, by the Customs Department or any other Department.” (2) after part C7 the following new part shall be inserted, namely:- “Part C8 {See Section 7 (3)} Refund Table for Combined Harvester Vehicles Sl. No. (1) If after the Registration removal of vehicle or cancellation of Registration of vehicle taken place. (2) Percentage of Life Time Tax Paid to be Refunded (3) 17 Within a year 93% 18 After 1 year but within 2 years 87% 19 After 2 year but within 3 years 81% 20 After 3 year but within 4 years 75% 21 After 4 year but within 5 years 69% 22 After 5 year but within 6 years 64% 23 After 6 year but within 7 years 59% 24 After 7 year but within 8 years 54% 25 After 8 year but within 9 years 49% 26 After 9 year but within 10 years 45% 27 After 10 year but within 11 years 41% 28 After 11 year but within 12 years 37% 29 After 12 year but within 13 years 33% 30 After 13 year but within 14 years 29% 31 After 14 year but within 15 years 25% 32 After 15 years Nil"

5. It is proposed to obviate this.

Statutory text

In the Schedule to the Principal Act,- (1) in Part A,- (i) (a) in item no. 03, after the words "cash van", the words "already registered Commercial Tractor Trailers in the State" shall be inserted; (b) for item no. 05(a) and the entries relating thereto, the following shall be substituted, namely:- "5(a)(i) Motor vehicles (Contract carriages) plying for hire or reward and constructed or adopted to carry more than 20 passengers (excluding driver and conductor or attendant) and comply with rule 151(2) of the Karnataka Motor Vehicles Rules, 1989, for every passenger. 1500.00 (ii) Motor vehicles (Contract carriages) plying for hire or reward and constructed or adopted to carry more than 12 passengers but not more than 20 passengers (excluding driver and conductor or attendant)other than those liable to be taxed under item 5(a)(i) for every passengers. 1500.00 (iii) Motor vehicles (Contract carriages) plying for hire or reward and constructed or adopted to carry more than 20 passengers (excluding driver and conductor or attendant)other than those liable to be taxed under item 5(a) (i) for every passengers. 2000.00 (iv) Motor vehicles (LMV-Contract carriages) plying for hire or reward and constructed or adopted to carry more than 12 passengers but not more than 20 passengers (excluding driver and conductor or attendant) which are converted from maxi cab where registered/ conversion on or before 28-05-2021 and comply with rule 151(2) of the Karnataka Motor Vehicles Rules, 1989 for every passenger. 700.00" (c) for item no 06 and the entries relating thereto, the following shall be substituted, namely: - "6 (a) Motor Vehicles (luxury buses) plying for hire or reward, constructed or adapted to carry more than 12 passengers (excluding driver and conductor or attendant) and comply with rule 128 of the Central Motor Vehicles rules, 1989, or Motor Vehicles with permits granted under Rule 82 to 85-A of the Central Motor Vehicles Rules 1989 or permits under sub-section (14) read with sub-section (9) of section 88 of the Motor Vehicles Act, 1988, plying for hire or reward permitted to carry more than twelve passengers (excluding driver and conductor or attendant) for every passenger. 2500.00 (b) Motor Vehicles (Sleeper Coaches) plying for hire or reward, constructed or adapted to carry passengers (excluding driver and conductor or attendant) and comply with rule 125(c) with AIS 119 standards of the Central Motor Vehicles Rules, 1989, or Motor Vehicles with permits granted under rule 82 to 85-A of the Central Motor Vehicles Rules, 1989 or permits under sub-section (14) read with sub-section (9) of section 88 of the Motor Vehicles Act 1988, plying for hire or reward permitted to carry more than twelve passengers (excluding driver and conductor or attendant) for every sleeper. 3000.00" (d) in item no 13, after the words "Motor Vehicles", the words "already registered in the State" shall be inserted; (ii) after Part-A2 and the entries relating thereto, the following shall be inserted, namely:- "PART –A2(a) [see section 3(1)] Commercial Tractors Trailers Sl. No. Classes of vehicles Commercial Tractors Trailers 1 2 3 A At the time of Registration of New Vehicle 10 % of cost of the Vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 2 More than 2 Years but not more than 3 Years 87% 3 More than 3 Years but not more than 4 Years 81% 4 More than 4Years but not more than 5 Years 75% 5 More than5Years but not more than 6 Years 69% 6 More than6Years but not more than 7 Years 64% 7 More than7Years but not more than 8 Years 59% 8 More than 8Years but not more than 9 Years 54% 9 More than9Years but not more than10 Years 49% 10 More than10Years but not more than11 Years 45% 11 More than11Years but not more than12 Years 41% 12 More than12Years but not more than13 Years 37% 13 More than13Years but not more than 14 Years 33% 14 More than14Years but not more than 15 Years 29% 15 More than15 years 25%" (iii) for Part-A5 and the entries relating thereto, the following shall be substituted, namely: - "PART A5 (see section 3(1)) Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles. Sl. No. Class of vehicles Motor cars, Jeeps, Omni Buses and Private Service Motor cars, Jeeps, Omni Buses and Private Motor cars, Jeeps, Omni Buses and Private Motor cars, Jeeps, Omni Buses and Private"

6. Besides, this will relieve the public of much inconveniences experienced by them due to heavy

Statutory text

(1) Every registered owner of, or person who has possession or control of, a motor vehicle liable to tax under this Act shall fill up and sign a declaration in the prescribed form, giving the prescribed particulars and shall deliver within the prescribed time the declaration to a taxation authority and shall pay to the said authority the tax which he is liable to pay in respect of such vehicle. (2) When a motor vehicle liable to tax under this Act is altered so as to render the registered owner or person who is in possession or control of such vehicle liable to the payment of an additional tax under section 8, such registered owner or person, as the case may be, shall fill up and sign an additional declaration in the prescribed form showing the nature of the alteration made and containing the prescribed particulars, and shall deliver such additional declaration together with the taxation card in respect of the motor vehicle to a taxation authority and shall pay to the taxation authority the additional tax payable under section 8. On receipt of such additional tax, the taxation authority shall issue to such owner or person a fresh taxation card in place of the original taxation card and shall cause an entry about such payment to be made in the taxation card. (3) Such owner or person shall, at the time of making payment of the tax under sub-section (1) or the additional tax under sub-section (2), produce before the taxation authority a valid certificate of insurance in respect of the vehicle complying with the requirements of Chapter VIII of the Motor Vehicles Act, 1939.

7. Opportunity is also taken to provide for

Statutory text

(1) Where a tax on any motor vehicle has been paid for any period and it is proved to the satisfaction of the prescribed authority that the vehicle has not been used during the whole of that period, or a continuous part thereof, not being less than one calendar month, a refund shall be made of such portion of the tax and subject to such conditions as may be prescribed. (2) When a motor vehicle in respect of which the tax has been paid is altered in such manner as to cause it to become a vehicle in respect of which the tax is leviable at a lower rate, the person who has paid such tax shall be entitled on the production of a certificate signed by a registering authority stating that the vehicle had been so altered to a refund of a sum equal to the difference between the amount which would be refundable to him in accordance with the provisions of sub-section (1), on the surrender of the taxation card and the amount of the tax leviable on such vehicle at the lower rate. (3) Notwithstanding anything contained in sub-sections (1) and (2), where tax has been paid under sub-section (3) of section 4, the registered owner who has paid such tax shall be entitled to a refund of tax at the rate specified in Part C, Part CC, Part C1, Part C2, Part C3, Part C4 and Part C5 Part C6, Part C7 and Part C8 Part C1(a), Part C4(a) and Part C7(a) as the case may be of the schedule in the case of,— (i) removal of the vehicle to any other State on transfer of ownership or change of address; or (ii) cancellation of registration of vehicle on account of scrapping of such vehicle due to accidents or other causes:

10. It is proposed to amend the Karnataka Motor Vehicles Taxation Act, 1957.

Statutory text

Notwithstanding anything contained in sections 3, 6 and 7 a tax shall be levied on the gross revenue from fares and freights of Public Service Vehicles owned by a fleet owner at the rates of,- (i) five percentum in respect of public service vehicles referred to in the explanation to clause (aa) of sub-section (1) of section 2 operating within the limits of a city and within the radius of twenty five kilometers from the limits of the city as defined in clause (4) of section 2 of the Karnataka Municipal Corporations Act, 1976, (Karnataka Act 14 of 1976); and (ii) five per centum in other cases. (a) In order to determine the amount of tax payable by a fleet owner in any year, before the commencement of such year, the fleet owner shall first make and deliver to the taxation authority a preliminary declaration in the prescribed form estimated gross revenue from fares and freights in respect of the transport vehicles liable to tax under this Act kept by him on the last day of January of the year immediately preceding the year for which such declaration is made. Such declaration shall be accompanied by a certificate of final assessment of tax, if any, issued by the taxation authority for such previous year and such other documents as may be prescribed. (b) As soon as may be after receipt of such preliminary declaration, the taxation authority shall, on the basis of such declaration determine the amount of tax to be paid provisionally by such fleet owner at five percentum or seven percentum as the case may be of the estimated revenue by way of fares and freights declared for the said year under clause (a) of this section and communicate the same to the fleet owner by issuing a certificate of provisional assessment of tax for the year in such form as may be prescribed. (c) The amount of tax provisionally determined under clause (b) shall be paid by the fleet owner within such period from the date of receipt of the certificate of provisional assessment and in such number of instalments not exceeding twelve as the taxation authority may specify. (d) The fleet owner shall, after the close of the year fill up and sign a final declaration in the prescribed form along with a certified copy of the audited accounts of the fares and freights collected during that year in respect of the transport vehicles liable to tax under this Act kept by him during that year and shall deliver within the prescribed time the final declaration so filled in and signed to the taxation authority. Such declaration shall be accompanied by the certificate of provisional assessment of tax issued by the taxation authority for the year and such other documents as may be prescribed. (e) On receipt of such final declaration in the prescribed form along with a certified copy of the audited accounts of fares and freights collected during that year and such other particulars as may be deemed necessary, the Taxation Authority shall finally determine the amount of tax leviable at the rate specified under this section on public service vehicle of such fleet owner and by issuing a certificate of final assessment of tax for the year in such form, as may be prescribed. (f) When the amount of tax is finally determined under clause (e) taking into consideration the amount paid by the fleet owner under clause (c), the difference that may be due shall be paid by, or refunded to, the fleet owner in such manner and within such time as may be prescribed:

Chapter I PRELIMINARY

023. Issued vide order No. TD 03 TDR 2023/Part-1,Dated: 30.08.2023 w.e.f. 28.07.2023.

Statutory text

1. Short title, extent and commencement.- (1) This Act may be called the

1[Karnataka]

Motor Vehicles Taxation Act, 1957. 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973.

(2) It extends to the whole of the 1[State of Karnataka] . 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973.
(3) It shall come into force on such 1[date] as the State Government may, by notification, appoint.

1. The Act has come into force on 1.1.1958 by notification. Text of the notification is at the end of the Act.

2. Definitions.- (1) In this Act, unless the context otherwise requires,—

2[(a) ‘Classic car’ means a motor car manufactured during the period between the year 1940 and 1949 and registered

1[x x x]

under Section 39 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988);]

² Inserted by Act 10 of 1991w.e.f 1.4.1991.

1. omitted by Act 12 of 1983 w.e.f 1.4.1993

2[(aa)] “fleet owner” means a person who is the registered owner of a fleet of

1[five hundred or more public service vehicles] ;

3[Explanation:- For the purpose of this clause, State Transport Undertaking shall be deemed to be a fleet owner in respect of vehicles placed at the disposal and under the control of such undertaking by the registered owner under any arrangement entered into

between such owner and the undertaing for the use of such vehicles by the undertaking to

operate on any route as stage carriage under any permit issued therefore to such

undertaking under sub-section (1) of section 103 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)]

¹ Substituted by Act 8 of 1986 w.e.f.1.4.1986.

³ Inserted by Act 23 of 2001 w.e.f 25.8.2001.

2. Re-lettered by Act 10 of 1991 w.e.f. 1.4.1991.

1[(b) “taxation authority” means,—

(i) in the case of a fleet owner, the Commissioner for Transport or any other officer appointed by the State Government in this behalf; and
(ii) in other cases, such officer as may be appointed by the State Government to exercise the powers and perform the functions of the taxation authority under this Act;]

¹ Substituted by Act 38 of 1976 w.e.f 1.1.1977 by notification. Text of notification is at the end of the Act.

(c) “local authority” includes a cantonment authority within the meaning of the Cantonments Act, 1924 (Central Act II of 1924);
(d) “notification” means a notification published in the Official Gazette;
(e) “prescribed” means prescribed by rules made under this Act; 1[(ee) “private service vehicle” means an omnibus constructed or adapted to carry more than nine persons (excluding the driver) and used by or on behalf of the owner of such vehicle for the purpose of carrying persons for or in connection with his trade or business or otherwise than for hire or reward;]
(f) “registered owner” means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1939 (Central Act IV of 1939);
(g) “Schedule” means a Schedule annexed to this Act; 1[(h) “taxation card” means a taxation card issued under section 5 and includes a fresh taxation card issued in place of the original taxation card under sub-section (2) of section 6;] 2[(hh) ‘Vintage Car’ means a motor car manufactured during the year 1939 and earlier and duly registered 1[x x x] under Section 39 of Motor Vehicles Act, 1988 (Central Act 59 of 1988).] 1[(i) “year” means ,—
- (i) in relation to a fleet owner, the financial year; and
- (ii) in other cases, a period of twelve calendar months commencing from the first day of the month in which the motor vehicle concerned is registered or a new registration mark is assigned to it under the Motor Vehicles Act, 1939 (Central Act IV of 1939); ‘half year’ means the first six months or the second six months of such year or the said period of twelve calender months; and ‘quarter’ means the first three months or the second three months of the half-year;]
(j) Words and expressions used but not defined in this Act, shall have the meanings assigned to them in the Motor Vehicles Act, 1939 (Central Act IV of 1939).

¹ Inserted by Act 28 of 1984 w.e.f 5.5.1984.

¹ Substituted by Act 38 of 1976 w.e.f 1.1.1977 by notification. Text of notification is at the end of the Act.

¹ Omitted by Act 12 of 1993 w.e.f 1.4.1993.

² Inserted by Act 10 of 1991 w.e.f 1.4.1991

¹ Substituted by Act 38 of 1976 w.e.f 1.1.1977.

(2) The 1[Karnataka] General Clauses Act, 1899, ( 1[Karnataka] Act III of 1899) shall apply for the interpretation of this Act, as it applies for the interpretation of a 1[Karnataka Act] . 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973. CHAPTER - II TAXATION 3. Levy of tax.- (1) A tax at the rates specified in Part A of the Schedule shall be levied on all motor vehicles suitable for use on roads 1[x x x] : 1[Proviso x x x] 2[Provided that in the case of a motor cycle (including motor scooter and cycle with attachment for propelling the same by mechanical power) 3[other than those owned by Central Government employees or Defence Personnel] 4[or employees of public sector undertakings owned by Government of India including nationalised banks] 6[which are brought with them to the State of Karnataka on transfer for which lifetime tax, or tax quarterly

or annually, as the case may be, has already been paid in other states or union territories]

the tax shall be levied at the rates specified in part

5[A1] of the schedule:]

¹ Omitted by Act 38 of 1976 w.e.f 1.7.1976 by notification. Text of the notification is at the end of the Act.

² Inserted by Act 8 of 1986 w.e.f. 1.4.1986.

³ Inserted by Act 8 of 1997 w.e.f 1.4.1997.

⁴ Inserted by Act 6 of 2006 w.e.f. 1.4.2006

⁶ Inserted by Act 37 of 2011 w.e.f. 29.12.2011.

5. Sibstotited by Act 7 of 1995 w.e.f. 1.4.1995.

1[Provided further that in the case of tractors, trailers and power tiller trailers,—

(a) owned by agriculturists and whose main source of income is from agriculture;
(b) owned by agricultural co-operative societies including Vyavasaya Seva Sahakari Sangha Niyamitha, Raitha Seva Sahakari Sangha Niyamitha, Sericulture-cum- Farmers Co-operative Societies, Large Sized Co-operative Societies, Co-operative Agricultural Banks, Small sized Co-operative Societies, Agricultural Credit Societies, Multipurpose Co-operative Credit Societies, Doddapramanada Prathamika Patthina Sahakari Sangha, Primary Co-operative Agriculture and Rural Development Bank and Services Co-operative Societies; and
(c) not falling under clauses (a) and (b) above but used exclusively for carrying out such agricultural operations as may be prescribed, the tax shall be levied at the rates specified in Part- 2[A2] of the schedule:] 2. Sibstotited by Act 7 of 1995 w.e.f. 1.4.1995. 1[Provided also that in case of Vintage-car and Classic car, the tax shall be levied at the rates specified in Part 2[A3] of the schedule:] 2. Sibstotited by Act 7 of 1995 w.e.f. 1.4.1995. 1[Provided also that:— 2[(a) In case of three wheelers including autorickshaws used for transportation of goods not exceeding 3[1500 kgs.] in weight laden and vehicles permitted to carry three passengers (excluding driver) either used for hire or reward or not, the tax shall be levied at the rates specified in Part ‘A4’ of the schedule. 4[(aa) In case of goods vehicles having gross vehicle weight exceeding 1,500 kgs but not exceeding 13[ 12[ 10[12,000 kgs] ] ] Kgs in weight laden, whether used for hire or reward or not, tax shall be levied at the rates specified in Part A6 of the Schedule] 5[(b) in case of motor cars including jeeps (other than those 6[owned by companies. Central Government employees or defence personnel] 7[or employees of public sector undertakings owned by Government of India including nationalised banks] 11[which are brought with them to the State of Karnataka on transfer for which lifetime tax, or tax quarterly

¹ Inserted by Act 12 of 1990 w.e.f. 1.4.1990.

¹ Inserted by Act 10 of 1991 w.e.f. 1.4.1991.

or annually, as the case may be, has already been paid in other states or union territories]

and omni buses and private service vehicles having floor area not exceeding

8[five square

meters] , tax shall be levied at the rates specified in part A5 of the Schedule.] ] ]

9[X X X]

¹ Inserted by Act 7 of 1995 w.e.f. 1.4.1995.

² Substituted by Act 8 of 1997 w.e.f. 1.4.1997.

³ Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

⁴ Inserted by Act 8 of 2007 w.e.f 1.4.2007.

⁵ Substituted by Act 13 of 1997 w.e.f. 1.4.1997.

⁶ Substituted by Act 7 of 2001 w.e.f. 1.4.2001.

⁷ Inserted by Act 6 of 2006 w.e.f. 1.4.2006.

⁸ Substituted by Act 6 of 2000 w.e.f. 1.4.2000.

9. Proviso deemed to have been inserted by Act 10 of 2007 w.e.f.1.3.1991 and

¹⁰ Substituted by Act 7 of 2010 w.e.f.1.4.2010.

¹¹ Inserted by Act 37 of 2011 w.e.f. 29.12.2011.

¹² Substituted by the Karnataka Motor Vehicles Taxation (Power to remove difficulties) Order, 2023. Issued

¹³ Substituted by Act 34 of 2023 w.e.f.1.1.2024

deemed to have been omitted w.e.f. 1.4.2000. vide order No. TD 03 TDR 2023/Part-1,Dated: 30.08.2023 w.e.f. 28.07.2023.

2[Explanation-1] .—A motor vehicle of which the certificate of registration is current shall, for the purposes of this Act, be deemed to be a vehicle suitable for use on roads.

2[Explanation-2.- In respect of motor vehicles registered outside the State of Karnataka and which are in the State for a period exceeding thirty days, notwithstanding anything contained in the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), and in any order or direction contained in any judgment or order of any Court, tax shall be levied as specified in

3[Parts A1, A2, A2(a), A4, A5, A5(a), A6, A7, A8, A8(a), A9 and A10] as the case may be;]

1[Note.— For the purpose of the above Explanation the certificate of registration shall, notwithstanding anything contained in section 38 of the Motor Vehicles Act, 1939, be deemed to be current even if the certificate of fitness is not effective provided such certificate of fitness has not been cancelled.]

¹ Inserted by Act 39 of 1981 w.e.f. 1.1.1958.

² Inserted by Act 18 of 2014 w.e.f. 1.3.2014.

³ Substituted by Act 29 of 2026 w.e.f. 01.05.2026

(c) In case of Construction Equipment Vehicles (as defined in clause (cab) of rule 2 of the Central Motor Vehicles Rules, 1989) and vehicles fitted with air compressor and generator, tax shall be levied at the rates specified in Part- A7 of the schedule. ] ] 1[(d) in the case of Motor Cabs 2[ 4[ 5[ 6[XXX] ] ] ] , 3[other than those registered outside the State and covered with a permit issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)] tax shall be levied at the rates specified in Part-A8 of the schedule.]

¹ Inserted by Act 7 of 2010 w.e.f. 1.4.2010.

² Substituted by Act 12 of 2024 w.e.f. 07.03.2024.

¹ Inserted by Act 14 of 2012 w.e.f. 1.4.2012.

² Substituted by Act 29 of 2012 w.e.f. 01.04.2012.

³ Inserted by Act 18 of 2014 w.e.f. 1.3.2014.

⁴ Substituted by the Karnataka Motor Vehicles Taxation (Power to remove difficulties) Order,

⁵ Substituted by Act 34 of 2023 w.e.f.1.1.2024.

⁶ Omitted by Act 24 of 2025 w.e.f. 01.05.2025.

1[(e) In case of Combined Harvester Vehicles (as defined in clause (cb) of rule 2 of

the Central Motor Vehicles Rules, 1989) tax shall be levied at the rates specified in Part-A9 of the Schedule.] 1. Deemed to have been Inserted by Act 09 of 2021 w.e.f. 1.4.2015.

(2) Notwithstanding anything contained in sub-section (1) 1[or section 4] , taxes at the rates specified in Part B of the Schedule shall be levied on motor vehicles 2[suitable for use on roads, which are in the State] for periods shorter than a quarter, but not exceeding thirty days.
(3) In the case of motor vehicles in respect of which any reciprocal arrangement relating to taxation has been entered into between the 1[ Government of Karnataka] 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 tax leviable under any such arrangement shall not exceed the tax leviable under the Schedule: Provided further that the terms and conditions of every such reciprocal arrangement shall be published in the Official Gazette, and a copy thereof shall be laid before the State Legislative Assembly. 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973. 1[4. X X X ] 1[(5) Not withstanding anything contained in sub-sections of (1) to (4), a tax at the rate specified in Part ‘E’ of the Schedule shall be levied on all motor vehicles including chassis, requiring temporary registration.] 1[3A. Levy of cess.- 1[(1) There shall be levied and collected by way of cess, at the rate of eleven percentum of the tax levied under section 3 on the Motor Vehicles registered under Motor Vehicles Act, 1988 (Central Act 59 of 1988) out of which ten percentum shall be for the purpose of various infrastructure projects across the State, equity in investment in Bangalore Mass Rapid Transit Limited, the Mukhya Manthri Grameena Rasthe Abhivruddhi Nidhi, in the proportion of 57:28:15 respectively and one percentum for the purpose of Urban Transport Fund.] 2[(1A) In addition to the existing cess of the tax levied under Section 3 on the Motor Vehicles registered under the Motor Vehicles Act,1988 (Central Act 59 0f 1988), 3% additional cess shall be levied and collected on the transport vehicles for the purpose of the Karnataka Motor Transport and Other Allied Workers Social Security and Welfare Fund.] 3[(1B) In Addition to the existing cess of the tax levied under section 3 on the Motor Vehicles registered under the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of

¹ Inserted by Act 38 of 1976 w.e.f. 1.7.1976..

² Substituted by Act 38 of 1976 w.e.f. 1.7.1976..

¹ Omitted by Act 7 of 2008 w.e.f. 1.8.2008.

¹ Inserted by Act 8 of 2007 w.e.f. 1.4.2007.

1988), additional cess of Rupees Five Hundred for two wheeler and Rupees One Thousand

for Motor Cars shall be levied and collected on the non-transport vehicles at the time of registration for the purpose of the Karnataka Motor Transport and other Allied Workers Social Security and Welfare Fund.

Explanation: For the purpose of this sub-section ‘non-transport vehicles’ means as specified by a Notification by the Central Government under the provisions of the Motor Vehicles Act, 1988.]

² Inserted by Act 12 of 2024 w.e.f. 07.03.2024.

³ Inserted by Act 03 of 2025 w.e.f. 01.02.2025. by Notification

1. Sub-section (1) substituted by Act 17 of 2011 w.e.f. 1.4.2011.

(2) The cess levied under sub-section (1) shall be in addition to any tax levied under section 3.
(3) The provisions of the Act and the rules made thereunder including those relating to refund or exemption from tax shall, so far as may be, apply in relation to the levy, assessment and collection of the cess payable under sub-section (1), as they apply in relation to the levy, assessment and collection of motor vehicles tax under this Act. 2[Explanation.- x x x] ]

² Omitted by Act 4 of 1998 w.e.f. 1.4.1998.

1. Section 3A inserted by Act 7 of 1995 w.e.f. 1.4.1995.

1[3B and 3C. x x x] 1. Sections 3B and 3C omitted by Act 30 of 1985 w.e.f. 1.8.1985.

1[3B. Levy of Green Tax.- (1) There shall be levied and collected a cess called "green

tax" in addition to the tax levied under this Act on the motor vehicles suitable for use on road as specified in column (2) of the table below at the rates specified in column (3) thereof for the purpose of implementation of various measures to control air pollution. TABLE Sl. No. Class and age of the vehicle Rate of cess in rupees 1 2 3

Non-transport vehicle completed 15 years from the date of its registration, at the time of renewal of certificate of registration as per sub-section (10), of section 41, of the Motor Vehicles Act, 1988,-

(a) Two wheelers
(b) Other than two wheelers 250-00 500-00 2 Transport vehicle completed 7 years from the date of its registration, at the time of renewal of fitness certificate as per section 56, of the Motor Vehicles Act, 1988,- 200-00 per annum

(2) The provisions of the Act and the rules made thereunder excluding those relating to refund of tax shall, so far as may be, apply in relation to the levy, assessment and collection of the cess payable under sub-section (1), as they apply in relation to the levy, assessment and collection of motor vehicles tax under this Act.] 4. Payment of tax.- (1) The tax levied under section 3 shall be paid in advance by the registered owner or person having possession or control of the motor vehicle, for a quarter, half-year or year, at his choice, 1[within 3[ 2[a month] ] from the commencement of such quarter, half-year, or year as the case may be] : 1[Provided that the tax in respect of vehicle to be paid quarterly amounting to Rupees thirty thousand and above may be paid monthly on prorata basis before the expiry of validity of tax and subject to such condition as may be specified by the Government from time to time.] 3[ 1[Provided further that] the tax in respect of vehicles specified in item 1 and 14(2) of Part A of the Schedule shall be paid annually subject to such conditions as may be specified by the Government from time to time:] 1[Proviso x x x] 1[Provided also that notwithstanding anything in this sub-section such tax may be paid in advance in a lumpsum by such owner or person at his choice, for a period of five years or ten years within fifteen days from the commencement of the first year of such period of five years or ten years:] 1[Provided also that in case of three wheelers including auto rickshaws used for transportation of goods not exceeding 1500 kgs. in weight laden and vehicles permitted to carry three passengers (excluding driver) either for hire or reward or not, motor cycle (including motor scooter and cycle with attachment for propelling the same by mechanical power) and motor cars including jeeps, (other than those owned by the Central Government Employees, Defence personnel or employees of public sector undertakings owned by Government of India including nationalised banks which are brought with them to the State of Karnataka on transfer for which lifetime tax, or tax quarterly or annually, as the case may be, has already been paid in other states or 2[Union territories,] omni buses and private service vehicles having floor area not exceeding five square meters 3[and motor cabs 7[ 6[ 5[ 4[XXX] ] ] ] ] specified in the fourth proviso to sub-section (1) of section 3 in respect of which tax is already paid prior to the first day of April, 1997 or prior to the date of commencement of the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2011 as the case may be, the tax specified in the first proviso or in the fourth proviso to sub-

¹ Inserted by Act 4 of 2002 w.e.f. 1.4.2002.

¹ Substituted by Act 38 of 1976 w.e.f. 1.1.1977

² Substituted by Act 39 of 1981 w.e.f. 12.8.1981.

³ Substituted by Act 18 of 2022 w.e.f. 01.04.2022.

¹ Inserted by act 18 of 2022 w.e.f. 01.04.2022.

¹ Inserted by Act 38 of 1976 w.e.f. 1.1.1977 and Substituted by Act 8 of 1997 w.e.f. 1.4.1997.

² Substituted by Act 18 of 2022 w.e.f. 01.04.2022.

¹ Inserted by Act 7 of 1979 w.e.f. 22.2.1979 and omitted by Act 8 of 1997 w.e.f. 1.4.1997..

¹ Inserted by Act 8 of 1983 w.e.f. 1.4.1983.

section (1) of section 3 as the case may be shall be levied after the expiry of the period for

¹ Inserted by Act 37 of 2011 w.e.f. 29.12.2011.

² Substituted by Act 14 of 2012 w.e.f. 1.4.2012.

which tax is paid under sub-section (1) and the tax shall be paid within one month from the date of expiry of the said period.]

³ Inserted by Act 14 of 2012 w.e.f. 1.4.2012.

⁴ Substituted by Act 29 of 2012 w.e.f. 1.4.2012.

⁵ Substituted by the Karnataka Motor Vehicles Taxation (Power to remove

⁶ Substituted by Act 34 of 2023 w.e.f.1.1.2024.

⁷ Omitted by Act 24 of 2025 w.e.f. 01.05.2025.

difficulties) Order, 2023. Issued vide order No. TD 03 TDR 2023/Part-1,Dated: 30.08.2023 w.e.f. 28.07.2023.

1[Provided further that in case of goods vehicles having gross vehicle weight exceeding 1,500 kgs but not exceeding

2[12,000 kgs] ] in weight laden, in respect of which tax is already paid prior to

¹ Inserted by Act 8 of 2007 w.e.f.1.4.2007.

² Substituted by the Karnataka Motor Vehicles Taxation (Power to remove difficulties) Order,

³ Substituted by Act 34 of 2023 w.e.f.1.1.2024

2[1 st day of January, 2024] ] , the tax specified in clause (aa) to the fourth proviso to sub-section (1) of Section 3, shall be levied after the expiry of the period for which the tax is paid under sub-section (1) and such tax shall be paid within one month from the date of commencement of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2007.] 2023. Issued vide order No. TD 03 TDR 2023/Part-1,Dated: 30.08.2023 w.e.f. 28.07.2023

1[Provided further that in case of Vintage car and Classic car specified in third proviso to sub-section (1) of Section 3, in respect of which tax is already paid prior to 1st day of April, 1991, the tax specified in the third proviso to sub-section (1) of Section 3 shall be levied after the expiry of the period for which the tax is paid under sub-section (1) and such tax shall be paid within one month from the date of expiry of the said period.]

2[Explanation.—The tax for half-year shall be double the tax for a quarter and the tax for a year shall be four times the tax for a quarter.]

¹ Inserted by Act 10 of 1991 w.e.f. 1.4.1991.

² Substituted by Act 38 of 1976 w.e.f. 1.1.1977.

(2) In case of half-yearly and annual 1[payments] , 2[or payments for the period of five years or ten years] such rebate in respect of the tax as may be prescribed shall be granted. 1[(3) Notwithstanding anything contained in the preceding sub-sections, the 2[tax levied under the provisos] to sub-section (1) of section 3, shall be paid in advance in a lumpsum by the registered owner or person having possession or control of the motor vehicle and the tax so paid shall be for the life time of the vehicle: Provided that the motor cycle in respect of which the tax is already paid under sub- section (1) of section 3 prior to the first day of April, 1986, tax specified under the first proviso to sub-section (1) of section 3 shall be levied after the expiry of the period for which the tax paid under sub-section (1) and such tax shall be paid within one month from the date of expiry of the said period.] 1[Provided further that in the case of tractors, trailers and power tiller trailers specified in the second proviso to sub-section (1) of section 3, in respect of which the tax is already paid under that sub-section prior to the first day of April, 1990, the tax specified under the second proviso to sub-section (1) of section 3 shall be levied after the expiry of the period for which the tax is paid under sub-section (1) and such tax shall be paid within one month from the date of expiry of the said period.] 2[Provided also that, in case of new vehicle registered or other State goods vehicles migrating to this State having GVW exceeding 1500kgs but not exceeding 12000 kgs, tax levied shall be levied under Part-A6. Provided also that, in case of new vehicle registered or other State motor cab vehicles migrating to this State tax shall be levied under Part-A8.] 3[Provided also that, in case of new vehicle registered or other State vehicles migrating to this State, tax shall be levied as per the schedule Part-A.] 2[ 1[XXX] ]

¹ Substituted by Act 38 of 1976 w.e.f. 1.1.1977.

² Inserted by Act 8 of 1983 w.e.f. 1.4.1983.

¹ Inserted by Act 8 of 1986 w.e.f. 1.4.1986.

² Substituted by Act 12 of 1990 w.e.f. 1.4.1990.

¹ Inserted by Act 12 of 1990 w.e.f. 1.4.1990.

² Inserted by Act 34 of 2024 w.e.f. 1.1.2024

³ Inserted by Act 29 of 2026 w.e.f. 01.05.2026

² Omitted by Act 30 of 2013 w.e.f. 1.4.2013.

1. Deemed to have been Inserted by Act 38 of 2010 w.e.f. 1.4.2010.

1[(4) Whenever there is a revision of tax, the difference of tax for the month or part thereof shall be paid at the rate of 1/3rd of the quarterly tax, or 1/12th of the annual tax payable on or before the last date fixed under sub-section (1) for payment of tax for the next quarter, or the year as the case may be.]

¹ Inserted by Act 7 of 1992 w.e.f. 1.4.1992.

1[4A. Rounding off of tax, etc.- The amount of tax (including tax payable in advance), penalty or any other amount payable and the amount of refund due, under this Act shall be rounded off to the nearest rupee and for this purpose, where such amount contains, a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.]

¹ Inserted by Act 14 of 1989 w.e.f. 1.4.1989

1[5. Issue of taxation card.- (1) When the tax levied under section 3 in respect of a motor vehicle is paid, the taxation authority shall issue to the person paying the tax,—

(a) a receipt in the prescribed form indicating therein the amount of tax paid; and
(b) a taxation card in the prescribed form indicating therein the rate at which the tax is leviable and the period for which the tax has been paid: Provided that where a taxation card has already been issued in respect of a motor vehicle, the taxation authority shall, on payment of tax as aforesaid, cause to be made in the taxation card an entry of such payment and the period to which it relates.

(2) No motor vehicle liable to tax under section 3, shall be held in the custody of any person unless the registered owner or person having possession or control of such vehicle has obtained a taxation card under sub-section (1) in respect of that vehicle.
(3) No motor vehicle liable to tax under section 3 shall be used on any road or in a public place unless a valid taxation card obtained under sub-section (1) is carried in the vehicle.] 6. Declaration by owner or person having possession of a vehicle.- (1) Every registered owner of, or person who has possession or control of, a motor vehicle liable to tax under this Act shall fill up and sign a declaration in the prescribed form, giving the prescribed particulars and shall deliver within the prescribed time the declaration to a 1[taxation authority] and shall pay to the 1[said authority] the tax which he is liable to pay in respect of such vehicle.
(2) When a motor vehicle liable to tax under this Act is altered so as to render the registered owner or person who is in possession or control of such vehicle liable to the payment of an additional tax under section 8, such registered owner or person, as the case may be, shall fill up and sign an additional declaration in the prescribed form showing the nature of the alteration made and containing the prescribed particulars, and shall deliver such additional declaration together with the 1[taxation card] in respect of the motor vehicle to a 1[taxation authority] and shall pay to the 1[taxation authority] the additional tax payable under section 8. On receipt of such additional tax, the 1[taxation authority] shall issue to such owner or person a fresh 1[taxation card] in place of the 1[original taxation card] and shall cause an entry about such payment to be made in the 1[taxation card] .
(3) Such owner or person shall, at the time of making payment of the tax under sub- section (1) or the additional tax under sub-section (2), produce before the 1[taxation authority] a valid certificate of insurance in respect of the vehicle complying with the requirements of Chapter VIII of the Motor Vehicles Act, 1939. 7. Refund of tax.- (1) Where a tax on any motor vehicle has been paid for any period and it is proved to the satisfaction of the prescribed authority that the vehicle has not been used during the whole of that period, or a continuous part thereof, not being less than one calendar month, a refund shall be made of such portion of the tax and subject to such conditions as may be prescribed.
(2) When a motor vehicle in respect of which the tax has been paid is altered in such manner as to cause it to become a vehicle in respect of which the tax is leviable at a lower rate, the person who has paid such tax shall be entitled on the production of a certificate signed by a registering authority stating that the vehicle had been so altered to a refund of a sum equal to the difference between the amount which would be refundable to him in accordance with the provisions of sub-section (1), on the surrender of the 1[taxation card] and the amount of the tax leviable on such vehicle at the lower rate. 1[(3) Notwithstanding anything contained in sub-sections (1) and (2), where tax has been paid under sub-section (3) of section 4, the registered owner who has paid such tax shall be entitled to a refund of tax at the rate specified in 2[

¹ Substituted by Act 38 of 1976 w.e.f. 1.1.1977.

3[Part C, Part CC, Part C1, Part C2, Part

C3, Part C4 and Part C5] 3 5 [Part C6, Part C7 and Part C8]

7[Part C1(a), Part C4(a) and Part C7(a)] as the case may be] of the schedule in the case of,—

(i) removal of the vehicle to any other State on transfer of ownership or change of address; or
(ii) cancellation of registration of vehicle on account of scrapping of such vehicle due to accidents or other causes: Provided that in the case of removal of vehicle outside the State of Karnataka on transfer of ownership or on change of address the refund of tax will be considered only after receipt of proof for having effected the transfer of ownership or change of address. 4[provided further that the registered owner who has paid the tax in part under clause (i) of third proviso of sub-section (3) of section 4 shall not be entitled for a refund of tax, unless the tax is paid in full.] 6[Provided further that, the registered owner who has paid the tax in part under clause (i) of third proviso of sub-section (3) of section 4 shall not be entitled for a refund of tax, unless the tax is paid in full.]

(4) Where a tax on any motor vehicle is paid in excess of the tax payable, the excess payment of tax so made may be adjusted towards any of the subsequent periods in respect of which the tax is due.]

² Substituted by Act 12 of 2005 w.e.f. 1.4.2005.

³ Substituted by Act 8 of 2007 w.e.f. 1.4.2007.

1. Sub-sections (3) and (4) Inserted by Act 8 of 1986 w.e.f. 1.4.1986.

⁶ Inserted by Act 34 of 2024 w.e.f. 1.1.2024

⁷ Inserted by Act 29 of 2026 w.e.f. 01.05.2026

4. Deemed to have been Inserted by Act 38 of 2010 w.e.f.1.4.2010. 5. Deemed to have been Inserted by Act 09 of 2021 w.e.f.1.4.2015.

1[(5) Notwithstanding anything contained in this Act and the Rules made thereunder, no refund of tax shall be allowed in respect of vehicles classified as Vintage or Classic cars where the tax is paid for the life time of the vehicle as per sub-section (1) of Section 3 of the Act, either on removal of the vehicle to any other State on transfer of ownership or on change of address or on the cancellation of registration.]

2[(6) Notwithstanding any order or direction contained in any judgment, decree or order of any Court, Tribunal or other authority, no refund of tax shall be allowed in respect of Motor Vehicles on which tax is levied or deemed to have been levied and collected under the fifth proviso to section 3 of the principal Act before the commencement of the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2007.]

3[Explanation.—For the purpose of this section tax includes surcharge and additional surcharge payable under sections 3A and 3B.]

¹ Inserted by Act 10 of 1991 w.e.f. 1.4.1991.

³ Inserted by Act 28 of 1984 w.e.f. 5.5.1984.

2. Deemed to have been inserted by Act 10 of 2007 w.e.f.1.3.1991.

8. Payment of additional tax.- When any motor vehicle in respect of which a tax has been paid is altered 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 person who is in possession or control of such vehicle shall pay an additional tax of a sum which is 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 altered or so proposed to be used and the

1[taxation authority]

shall not grant a fresh

¹ Substituted by Act 38 of 1976 w.e.f. 1.1.1977.

be so used until such amount of tax has been paid.

¹ Inserted by Act 38 of 1976 w.e.f. 1.1.1977.

1[8A. Collection of tax escaping payment.- If at any time it is found that the amount of tax paid for any period in respect of any motor vehicle falls short of the tax payable under this Act, then, notwithstanding any incorrect entry or the absence of any entry in the certificate of registration relating to the motor vehicle regarding the tax payable in respect of such vehicle or the issue of a taxation card or an entry having been made in such taxation card regarding the payment of tax for such period, the taxation authority may, after notice to the registered owner or person having possession or control of the motor vehicle and giving him an opportunity of being heard recover the difference between the tax so paid and the tax payable by such owner or person.]

1[8B. Further Additional Tax for misuse of Motor Vehicle.- When any motor vehicle in respect of which tax has been paid is misused or used not in accordance with the purpose for which the vehicle is registered or the permit is granted or is used in such 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 person who is in possession or control of such vehicle, shall for such misuse other than the one under sub-section (4) of section 3, pay a further additional tax of a sum which is equal to double 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 misused or used not in accordance with the purpose for which the vehicle is registered or the permit is granted.]

¹ Inserted by Act 14 of 1989 w.e.f. 1.4.1989.

9. Liability to pay arrears of tax.- (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 having paid the tax has transferred the ownership of such vehicle or has ceased to be in possession or 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 tax to the

¹ Substituted by Act 38 of 1976 w.e.f. 1.1.1977.

1[taxation authority] .

(2) Nothing contained in this section shall be deemed to affect the liability of the person, who has transferred the ownership or has ceased to be in possession or control of the vehicle, to pay the said tax. 10. Levy of tax, etc., in the case of fleet owner.- 1[Notwithstanding anything contained in sections 3, 6 and 7 a tax shall be levied 2[on the gross revenue from fares and freights of Public Service Vehicles owned by a fleet owner at the rates of,- (i) 3[five percentum] in respect of [public service vehicles referred to in the explanation to clause (aa) of sub-section (1) of section 2] operating within the limits of a city and within the radius of twenty five kilometers from the limits of the city as defined in clause (4) of section 2 of the Karnataka Municipal Corporations Act, 1976, (Karnataka Act 14 of 1976); and (ii) 4[five per centum] in other cases.] ]
- (a) In order to determine the amount of tax payable by a fleet owner in any year, before the commencement of such year, the fleet owner shall first make and deliver to the 1[taxation authority] a preliminary declaration in the prescribed form 2[estimated gross revenue from fares and freights] in respect of the transport vehicles liable to tax under this Act kept by him 1[on the last day of January] of the year immediately preceding the year for which such declaration is made. Such declaration shall be accompanied by a certificate of final assessment of tax, if any, issued by the 1[taxation authority] for such previous year and such other documents as may be prescribed. 1[(b) As soon as may be after receipt of such preliminary declaration, the taxation authority shall, on the basis of such declaration determine the amount of tax to be paid provisionally by such fleet owner at 2[five percentum or seven percentum as the case may be] of the estimated revenue by way of fares and freights declared for the said year under clause (a) of this section and communicate the same to the fleet owner by issuing a certificate of provisional assessment of tax for the year in such form as may be prescribed.] 1[(c) The amount of tax provisionally determined under clause (b) shall be paid by the fleet owner within such period from the date of receipt of the certificate of provisional assessment and in such number of instalments not exceeding twelve as the taxation authority may specify.] (d) 1[The fleet owner shall, after the close of the year] fill up and sign a final declaration in the prescribed form 2[along with a certified copy of the audited accounts of the fares and freights collected during that year] in respect of the transport vehicles liable to tax under this Act kept by him 1[during that year] and shall deliver within the prescribed time the final declaration so filled in and signed to the 1[taxation authority] . Such declaration shall be accompanied by the certificate of provisional assessment of tax issued by the 1[taxation authority] for the year and such other documents as may be prescribed. 1[(e) On receipt of such final declaration in the prescribed form along with a certified copy of the audited accounts of fares and freights collected during that year and such other particulars as may be deemed necessary, the Taxation Authority shall finally determine the amount of tax leviable at the rate specified under this section on public service vehicle of such fleet owner and by issuing a certificate of final assessment of tax for the year in such form, as may be prescribed.]
- (f) When the amount of tax is finally determined under clause (e) taking into

¹ Substituted by Act 8 of 1986 w.e.f. 1.4.1986.

² Substituted by Act 8 of 1997 w.e.f. 1.4.1997.

³ Substituted by Act 9 of 2003 w.e.f. 1.4.2003.

⁴ Substituted by Act 7 of 2008 w.e.f.1.8.2008.

¹ Substituted by Act 38 of 1976 w.e.f. 1.1.1977.

² Substituted by Act 8 of 1986 w.e.f. 1.4.1986.

¹ Substituted by Act 8 of 1986 w.e.f. 1.4.1986.

² Substituted by Act 5 of 1999 w.e.f. 1.4.1999 and again Substituted by Act 9 of 2003 w.e.f. 1.4.2003.

¹ Substituted by Act 38 of 1976 w.e.f. 1.1.1977.

² Substituted by Act 8 of 1986 w.e.f. 1.4.1986.

¹ Substituted by Act 7 of 1995 w.e.f. 1.4.1995.

consideration the amount paid by the fleet owner under clause (c), the difference that may

be due shall be paid by, or refunded to, the fleet owner in such manner and within such time as may be prescribed:

1[Proviso x x x]

¹ Omitted by Act 38 of 1976 w.e.f. 1.1.1977.

¹ Inserted by Act 39 of 1981 w.e.f. 12.8.1981.

1[Provided that the fleet owner shall be entitled to a proportionate reduction in the amount of tax finally determined, in respect of any motor vehicle which is certified by the Commissioner of Transport as not used for a period of one calender month or more subject to the condition that the fleet owner has intimated the fact of non-user of the motor vehicle to the Commissioner for Transport within seven days of the date of commencement of the period of non-user.]

(g) Within thirty days of the transfer of ownership of any of his transport vehicles, the fleet owner shall report the transfer to the 1[taxation authority]
(h) The 1[taxation authority] may, for the purposes of this section, require the fleet owner to produce before him any transport vehicle or any accounts, registers, records, or other documents or to furnish any information or may examine the vehicles or the accounts, registers, records or other documents and the fleet owner shall comply with any such requirement made of him. 2[Explanation : For the purpose of this section, gross revenue from fares and freights shall not include the amount reimbursed by the Government in respect of concessional passes issued by the Fleet Owner.] 1[10-A. Levy of cess in the case of fleet owner.- 2[(1) There shall be levied and collected by way of cess, at the rate of eleven percentum of the tax levied under section 10 on public service vehicles owned by fleet owner, of which ten percentum shall be for the purpose of various infrastructure projects across the State, equity investment in Bangalore Mass Rapid Transit Limited, Mukhya Manthri Grameena Rasthe Abhivruddhi Nidhi in the

¹ Substituted by Act 38 of 1976 w.e.f. 1.1.1977..

¹ Substituted by Act 38 of 1976 w.e.f. 1.1.1977.

² Inserted by Act 8 of 2007 w.e.f. 1.4.2007.

proportion of 57:28:15 respectively and one percentum for the purpose of Urban Transport

Fund.]

(2) The cess levied under sub-section (1) shall be in addition to any tax levied under section 10.
(3) The provisions of the Act and the rules made thereunder including those relating to refund or exemption from tax shall, so far as may be, apply in relation to the levy, assessment and collection of the cess payable under sub-section (1), as they apply in relation to the levy, assessment and collection of motor vehicles tax levied under section 10] 1[ 3[10AA.] Tax free taxation card.- Notwithstanding anything contained in the preceding sections, a motor vehicle exempted from tax 2[x x x] under section 16, shall carry in the vehicle a tax free taxation card, obtained from a taxation authority on payment of the prescribed fee.] 11. Power of an officer of Police or the Motor Vehicles Department to stop a motor vehicle.- Any Police Officer or officer of the Motor Vehicles Department, in uniform, not below such rank as may be prescribed by the State Government in this behalf, may require the driver of any motor vehicle in any public place to stop such vehicle and cause it to remain stationary so long as may reasonably be necessary for the purpose of satisfying himself that the amount of the tax due in accordance with the provisions of this Act in respect of such vehicle has been paid.

¹ Inserted by Act 2 of 2004 w.e.f. 1.2.2004.

² Substituted by Act 17 of 2011 w.e.f. 1.4.2011.

¹ Inserted by Act 38 of 1976 w.e.f. 1.1.1977.

² Omitted by Act 39 of 1981 w.e.f. 12.8.1981.

³ Renumbered by Act 2 of 2004 w.e.f. 1.2.2004.

1[11A. Power to

2[seize, detain and sell]

vehicles.-

3[(1)] Without prejudice to the provisions of sections 13 and 14, where any tax due in respect of any motor vehicle has not been paid within the period specified in section 4, such officer,—

(i) of the Motor Vehicles Department not below the rank of an Inspector of Motor Vehicles; or
(ii) of the Police Department not below the rank of an Inspector of Police, as the State Government may empower in this behalf, may, subject to such rules as may be prescribed, seize and detain such vehicle and for this purpose, take or cause to be taken all steps for the safe custody of the vehicle, until the tax due in respect of the vehicle is paid.] 1[(2) If the tax due in respect of the vehicle seized and detained under sub-section (1), is not paid within thirty days from the date of such seizure and detention, the officer empowered by the State Government may, after giving a notice in writing to the registered owner and the person who had the possession or control of the vehicle immediately before such seizure and detention, and considering their objections, if any, recover the tax due by sale of such vehicle in the manner prescribed: Provided that the vehicle shall not be sold if the tax due is paid at any time before sale.] 12. Penalties.- (1) Whoever,—

¹ Inserted by Act 38 of 1976 w.e.f. 1.1.1977.

² Substituted by Act 32 of 1987 w.e.f. 13.11.1987.

³ Renumbered by Act 32 of 1987 w.e.f. 13.11.1987.

¹ Inserted by Act 32 of 1987 w.e.f. 13.11.1987.

(a) as a registered owner or otherwise has possession or control of any motor vehicle liable to tax under this Act without having paid the amount of the tax or additional tax due in accordance with the provisions of this Act in respect of such vehicle; or
(b) delivers a declaration or additional declaration wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated; shall, on conviction, be punishable with fine which shall not be less than a sum equal to the quarterly tax payable in respect of such vehicle and which may extend to a sum equal to the annual tax payable in respect of such vehicle; and in the event of such person having been previously convicted of an offence under this section with fine which shall not be less than a sum equal to the tax payable in respect of such vehicle for two quarters and which may extend to a sum equal to twice the annual tax payable in respect of such vehicle; and the amount of any tax due shall be recoverable as if it were a fine. 1[(2) x x x]

¹ Omitted by Act 38 of 1976 w.e.f. 1.1.1977.

(3) Whoever,—
- (a) contravenes the provisions of sub-section (3) of section 5; or
- (b) fails to stop a motor vehicle when required to do so by any officer under section 11, shall on conviction be punishable with fine which may extend to fifty rupees.
(4) Whoever contravenes any of the provisions of this Act other than those punishable under sub-sections (1) and (3) shall, on conviction, be punishable with fine which may extend to one hundred rupees. 1[12A. Trial of offences.- No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the First Class shall try an offence punishable under this Act or any rule made thereunder. 12B. Composition of offences.- The prescribed officer may accept, in the prescribed manner, from any person who has committed or is reasonably suspected of having committed an offence punishable under sub-sections (1) and (3) of section 12 such sum of money as may be prescribed, by way of composition of the offence which such person has committed or is reasonably suspected of having committed and on the payment of such sum of money to the prescribed officer such person, if in custody, shall be set at liberty and no further proceedings shall be taken against such person with reference to the same act.]

1. Sections 12A & 12B inserted by Act 38 of 1976 w.e.f. 1.1.1977.

13. Tax leviable as arrear of land revenue.- Any tax due under this Act shall be leviable as an arrear of land revenue. The motor vehicle in respect of which the tax is due or its accessories may be distrained or sold, whether or not such vehicle or accessories are in the possession or control of the person liable to pay the tax. 14. Transport vehicle permit to be ineffective if tax not paid.- Notwithstanding the provisions of the Motor Vehicles Act, 1939 (Central Act IV of 1939), if the tax or the instalment due in respect of a transport vehicle is not paid within the prescribed period the validity of the permit for the vehicle shall become ineffective from the date of expiry of the said period until such time as the tax is actually paid.

1[15. Appeals.- (1) Any person who is aggrieved by any order of a Taxation Authority made under this Act, may within the prescribed time and in the prescribed manner, appeal to the prescribed authority.

(2) (a) No appeal shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of the tax not disputed in the appeal.
- (b) Not withstanding that an appeal has been preferred under sub-section (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred: 2[and such appeal shall be accompanied with a proof of payment of such amount] Provided that the appellate authority may, in its discretion, give directions as it thinks fit in regard to the payment of the tax or other amount payable under clause (b), if the applicant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed.
(3) Any appeal preferred after the prescribed period shall be dismissed.] 1[15A. Revision.- The Commissioner for Transport may 2[x x x] call for and examine the records of any proceedings under this Act of any authority subordinate to him for the purpose of satisfying himself as to the correctness, legality, or propriety of such proceedings and may either annul, reverse, modify or confirm such order or pass such order as he may deem fit: Provided that no order shall be annulled, reversed or modified except after giving a reasonable opportunity of being heard to the person affected by that order.] 16. Exemption from or reduction of tax.- (1) The State Government, if in its opinion it is necessary in public interest so to do, may by notification 1[and subject to such restrictions and conditions as may be specified in the notification] ,— 2[(a) exempt or reduce whether prospectively or retrospectively the tax payable in respect of,—
- (i) any class of motor vehicles, or
- (ii) motor vehicles not used on roads;]
- (b) reduce the rate of tax payable in respect of any class of motor vehicles plying on any route or routes specified in the notifications.
(2) Every notification under sub-section (1) shall be laid as soon as may be after it is issued, before the State Legislative Assembly while it is in session, for a total period of thirty days which may be comprised in one session or in two or more sessions and if before the expiry of that period, the State Legislative Assembly makes any modification in the notification or directs that the notification shall not have effect, the notification shall thereafter have effect only in such modified form or be of no effect as the case may be. 1[(3) x x x] 1[16A. Composition of tax.- (1) Notwithstanding anything contained in section 3, any person liable to pay tax on any motor vehicle under this Act, may at his option, instead of

¹ Substituted by Act 8 of 2007 w.e.f. 1.4.2007.

² Inserted by Act 7 of 2010 w.e.f. 1.4.2010

¹ Inserted by Act 38 of 1976 w.e.f. 1.1.1977.

² Omitted by Act 39 of 1981 w.e.f. 12.8.1981.

¹ Inserted by Act 29 of 1958 w.e.f. 1.1.1958.

² Substituted by Act 29 of 1958 w.e.f. 1.1.1958.

¹ Omitted by Act 8 of 1987 w.e.f. 1.4.1987.

paying tax under the said section, pay such tax by way of composite amount, in respect of

such class or classes of motor vehicles, as may be specified by the State Government, by notification, from time to time, subject to such conditions or restrictions as may be specified therein.

(2) Every notification issued under sub-section (1) shall be laid before each House of the State Legislature in the manner specified in sub-section (2) of section 16.]

¹ Inserted by Act 20 of 1994 w.e.f. 1.4.1994.

Chapter III MISCELLANEOUS

23. Repeal and saving

Statutory text

The Mysore Motor Vehicles Taxation and Tolls Act, 1951 (Karnataka Act XII of 1951), as in force in the Mysore Area, the Madras Motor Vehicles Taxation Act, 1931 (Madras Act III of 1931), as in force in the Mangalore and Kollegal Area, the Bombay Motor Vehicles Tax Act, 1935 (Bombay Act XXXIV of 1935), as in force in the Belgaum Area, the Hyderabad Motor Vehicles Taxation Act, 1955 (Hyderabad Act VI of 1955), as in force in the Gulbarga Area, the Coorg Motor Vehicles Taxation Act, 1932 (Coorg Act I of 1932), as in force in the Coorg District, the Madras Motor Vehicles Taxation of Passengers and Goods Act, 1952 (Madras Act XVI of 1952), as in force in the Mangalore and Kollegal Area and the Madras Motor Vehicles Taxation of Passengers and Goods Act, 1952 (Madras Act XVI of 1952) as in force in the Bellary District are hereby repealed: Provided that such repeal shall not affect,— (a) the previous operation of the said enactments or anything duly done or suffered thereunder; or (b) any right, privilege, obligation or liability acquired, accrued or incurred under the said enactments; or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said enactments; or (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed: Provided further that any tax token or tax license issued under any of the repealed enactments shall continue to be valid for the period for which such token or license has been issued as if it were a tax license issued under this Act.

PDF: pending for this language.

Schedule

¹ Substituted by Act 8 of 1996 w.e.f. 1.4.1986.

PART ‘A’ [See Section 3(1)] Item No. Class of vehicles Quarterly tax for vehicles fitted with pneumatic tyres 1 2 3 Rs.Ps

1[1. Motor Cycles (including Motor Scooters and Cycles with attachment of propelling the same by mechanical power) owned by Central Government Employees or Defence Personnel

2[or employees of public sector undertakings owned by Government of India including nationalised banks] 2 4 [which are brought with them to the State of Karnataka on transfer for which lifetime tax, or tax quarterly or annually, as the case may be, has already been paid in other states or union territories]

3[125.00] ]

¹ Substituted by Act 8 of 1997 w.e.f. 1.4.1997.

¹ Inserted by Act 6 of 2006 w.e.f. 1.4.2006.

² Substituted by Act 7 of 2010 w.e.f.1.4.2010.

⁴ Inserted by Act 37 of 2011 w.e.f. 29.12.2011.

1[invalid carriages/Adapted vehicle/Divyangjan

¹ Substituted by Act 31 of 2023 w.e.f. 28.07.2023.

² Substituted by Act 34 of 2023 w.e.f. 01.01.2024.

(availing GST Concession)] ] 10.00

1[3.

1[Goods Vehicles including mobile canteen, mobile library van, mobile workshop, mobile clinic, X- Ray van, Cash van

6[already registered Commercial Tractor Trailers in the State]

(1) Vehicles in weight laden:- (a) 2[XXX] (b) 3[XXX] (c) 4[xxx] Exceeding 5500 kgs but not exceeding 12000 kgs 5[already registered in the state]
- (d) Exceeding 12000 kgs.

but not exceeding 15000 kgs. 2200-00

(e) Exceeding 15000 kgs 2200-00" plus Rs. 75-00 for every 250 kgs or part thereof in excess of 15000 Kgs] 1[(2) Additional tax payable in respect of goods vehicles specified in paragraph (1) used for drawing trailers for each trailer in weight laden,—

¹ Substituted by Act 7 of 2001 w.e.f. 1.4.2001.

² Omitted by Act 8 of 2007 w.e.f. 1.4.2007.

³ Omitted by Act 7 of 2010 w.e.f.1.4.2010.

⁴ Omitted by Act 31 of 2023 w.e.f.28.07.2023.

⁵ Inserted by Act 34 of 2023 w.e.f. 01.01.2024.

⁶ Inserted by Act 29 of 2026 w.e.f. 01.05.2026

for every 1000 Kgs. or part thereof - Rs. 100-00

¹ Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

Provided that two or more goods vehicles shall not be chargeable under this item in respect of the same trailer.]

1[3A. Multiaxled Goods Vehicles other than articulated vehicles for which tax is levied under item No. 10 having weight laden exceeding 15000 kgs.

2[2200.00 plus Rs.75-00 for every 250 kgs. or part thereof in excess of 15000 kgs.] ]

² Substituted by Act 4 of 2002 w.e.f. 1.4.2002 and Substituted by Act 12 of 2005 w.e.f. 1.4.2005. and

1. Item 3A inserted by Act 12 of 1993 w.e.f. 1.4.1993.

³ Inserted by Act 6 of 2006 w.e.f. 1.4.2006

Substituted by Act 8 of 2007 w.e.f 1.4.2007. 4. Motor Vehicles other than those mentioned in item 5, 6, 7, 8 and 9 plying for hire and used for Transport of passengers.

1[(1)

6[already registered in the state] Vehicles permitted to carry excluding driver),—

2[(a) xxx]

3[(b)Motor Cabs other than those liable to be taxed in clause (c) for every passenger 100.00] ]

5[ (c) Motor cabs registered outside the State and covered with a permit issued under sub-section

(9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) for every passanger 500.00] 2[(d) x x x
- (e) x x x] ] 2. Sub-items (a) (d) and (e) omitted by Act 7 of 1995 w.e.f. 1.4.1995..

¹ Substituted by Act 12 of 1993 w.e.f. 1.4.1993.

⁴ Substituted by Act 18 of 2014 w.e.f. 1.3.2014.

⁵ Inserted by Act 18 of 2014 w.e.f. 1.3.2014.

⁷ Inserted by Act 34 of 2023 w.e.f. 01.01.2024.

3. Clause (b) and (c) substituted by Act 6 of 2000 w.e.f. 1.4.2000.

2[2(a)] Vehicles permitted to carry more than 12 passengers (other than the driver and conductor) and plying exclusively on routes within the limits of cities and towns notified by the Government, for every passenger which the vehicle is permitted to carry.

2[450.00] ] ]

¹ Inserted by Act 12 of 1993 w.e.f. 1.4.1993 and renumbered as clause (a) by Act 7 of 2001 w.e.f. 1.4.2001

² Substituted by Act 7 of 2001 w.e.f. 1.4.2001.

³ Substituted by Ac t 8 of 2016 w.e.f. 1.4.2016.

1[(b) For every standing passenger,

which the vehicle is permitted to carry Rs. 100.00]

¹ Inserted by Act 7 of 2001 w.e.f. 1.4.2001.

1[(3) Vehicles permitted to carry more than 12 passengers (other than the Driver and Conductor),

(a) for every seated passenger, which the vehicle is permitted to carry 3[ 2[900.00] ]
(b) for every standing passenger which the vehicle is permitted to carry 100.00] again substituted by Act 7 of 2010 w.e.f.1.4.2010. 1[(3A) x x x] 4[ 1[(4) Maxicabs] ;—
(a) having a floor area not exceeding six square meters for every square meter 3[750.00]
(b) having a floor area exceeding six square meters for every square meter 2[700.00] ]

¹ Substituted by Act 12 of 1993 w.e.f. 1.4.1993.

² Substituted by Act 7 of 2001 w.e.f. 1.4.2001 & again substituted by Act 4 of 2002 w.e.f. 1.4.2002. and

³ Substituted by Ac t 8 of 2016 w.e.f. 1.4.2016.

¹ Inserted by Act 8 of 1987 & omitted by Act 10 of 1991 w.e.f. 1.4.1991.

² Substituted by Act 5 of 1999 w.e.f. 1.4.1999 & again Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

³ Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

⁴ Substituted by Act 18 of 2014 w.e.f. 1.3.2014.

1. Sub-Item (4) inserted by Act 7 of 1995 w.e.f. 1.4.1995.

10[5

5(a)(i) Motor vehicles (Contract carriages) plying for hire or

reward and constructed or adopted to carry more than 20 passengers (excluding driver and conductor or attendant) and comply with rule 151(2) of the Karnataka Motor Vehicles Rules, 1989, for every passenger.

1500.00

(ii) Motor vehicles (Contract carriages) plying for hire or reward and constructed or adopted to carry more than 12 passengers but not more than 20 passengers (excluding driver and conductor or attendant)other than those liable to be taxed under item 5(a)(i) for every passengers. 1500.00
(iii) Motor vehicles (Contract carriages) plying for hire or reward and constructed or adopted to carry more than 20 passengers (excluding driver and conductor or attendant)other than those liable to be taxed under item 5(a) (i) for every passengers. 2000.00
(iv) Motor vehicles (LMV-Contract carriages) plying for hire or reward and constructed or adopted to carry more than 12 passengers but not more than 20 passengers (excluding driver and conductor or attendant) which are converted from maxi cab where registered/ conversion on or before 28-05-2021 and comply with rule 151(2) of the Karnataka Motor Vehicles Rules, 1989 for every passenger. 700.00 ] ] ] ] ] ] ] ] (b) Motor vehicles plying for hire or reward constructed or adapted to carry more than 12 passengers (excluding driver and conductor/ attendant) and complying with rule 151(2) of the Karnataka Motor Vehicles Rules, 1989 and covered by special permit issued under section 88 (8) of the Motor Vehicles Act,1988 for every passenger 7[ 6[1500.00] ] 1. Item (5) substituted by Act 8 of 1997 w.e.f. 1.4.1997. 2. Sub-item (a) substituted by Act 9 of 2003 w.e.f. 1.4.2003.

⁴ Substituted by Act 8 of 2007 w.e.f. 1.4.2007.

⁶ Substituted by Act 8 of 2007 w.e.f. 1.4.2007 and again substituted by Act 7 of 2010

w.e.f.1.4.2010.

⁷ Substituted by Ac t 8 of 2016 w.e.f. 1.4.2016.

⁸ Substituted by Act 3 of 2020 w.e.f. 1.4.2020.

⁹ Inserted by Act 3 of 2020 w.e.f. 1.4.2020.

¹⁰ Substituted by Act 29 of 2026 w.e.f .01.05.2026

5[6. (a) Motor Vehicles (luxury buses) plying for hire or reward, constructed or adapted to carry more than 12 passengers (excluding driver and conductor or attendant) and comply with rule 128 of the Central Motor Vehicles rules, 1989, or Motor Vehicles with permits granted under Rule 82 to 85-A of the Central Motor Vehicles Rules 1989 or permits under sub-section (14) read with sub-section (9) of section 88 of the Motor Vehicles Act, 1988, plying for hire or reward permitted to carry more than twelve passengers (excluding driver and conductor or attendant) for every passenger.

3[ 2500.00] ] ] ] ]

¹ Substituted by Act 7 of 2001 w.e.f. 1.4.2001.

² Renumbered by Act 12 of 2005 w.e.f 1.4.2005.

³ Substituted by Act 4 of 2002 & again substituted by Act 9 of 2003 w.e.f. 1.4.2003.

⁴ Substituted by Act 8 of 2016 w.e.f. 1.4.2016.

⁵ Substituted by Act 29 of 2026 w.e.f .01.05.2026

and again substituted by Act 8 of 2007 w.e.f. 1.4.2007 and again substituted by Act 07 of 2010 w.e.f.1.4.2010.

3[(b) Motor Vehicles (Sleeper Coaches) plying for hire or reward, constructed or adapted to carry passengers (excluding driver and conductor or attendant) and comply with rule 125(c) with AIS 119 standards of the Central Motor Vehicles Rules, 1989, or Motor Vehicles with permits granted under rule 82 to 85-A of the Central Motor Vehicles Rules, 1989 or permits under sub-section (14) read with sub-section (9) of section 88 of the Motor Vehicles Act 1988, plying for hire or reward permitted to carry more than twelve passengers (excluding driver and conductor or attendant) for every sleeper.

3000.00] ] ]

¹ Omitted by Act 8 of 2007 w.e.f 1.4.2007.

² Substituted by Act 3 of 2020 w.e.f. 01.04 .2020

³ Substituted by Act 29 of 2026 w.e.f 01.05.2026

1[7 (a) Campers van used for hire or reward based on floor area for every square meter

4700.00

(b) Motor vehicles registered as sleeper coaches and permitted to carry more than 12 passengers (excluding the driver and conductor or attendant) for every sleeper

which the vehicle is permitted to carry - 3000.00]

1. Item 7 substituted by Act 8 of 2007 w.e.f. 1.4.2007.

2[8. Omni buses and private service vehicles:— (a)

1[x x x]

¹ Omitted by Act 8 of 1997 w.e.f. 1.4.1997.

1[(b) Having floor area exceeding 5 square metres, but not exceeding 6 square metres, for every square metre

1[800.00]

¹ Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

(c) Having floor area exceeding 6 square metres but not exceeding 9 square metres, for every square metre 1[850.00]
(d) Having floor area exceeding 9 square metres but not exceeding 12 square metres, for every square metre 1[950.00]
(e) Having floor area exceeding 12 square metres, for every square metre 2[1100.00] ] 1. Clause (b) to clause (e) Substituted by Act 6 of 2000 w.e.f. 1.4.2000.
(f) (i) Owned by schools and exclusively used for conveyance of school children and staff of such schools, for every square metre of floor area 2[ 1[100.00] ]
- (ii) Owned by other Educational Institutions and exclusively used for conveyance of students and staff

¹ Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

² Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

of such institutions, for every square

metre of floor area

1[200.00] ]

(iii) Owned by the Driving Training Schools, and exclusively used for Driving Training, for every square metre of floor area. 4[200.00]
(iv) Omni buses owned by religious or charitable institutions for imparting moral, spiritual education or used for charitable purpose, and registered and recognised as such by Endowment Commissioner or Charity Commissioner or approved by the Government of Karnataka, for every square metre of floor area. 150.00]

¹ Substituted by Act 31 of 2023 w.e.f. 28.07.2023..

² Substituted by Act 34 of 2023 w.e.f. 01.01.2024..

1[8A.Omini Buses and Private Service Vehicles held

under lease agreement with industrial undertakings or companies for the purposes of providing transport conveyance to their employees from residence to factories/ companies vice-versa and such industrial undertakings or companies being holder of permit of such vehicles.

(a) Having floor area exceeding 5 square metres but not exceeding 6 square metres, for every square metre.
(b) Having floor area exceeding 6 square metres but not exceeding 9 square metres, for every square metre
(c) Having floor area exceeding 9 square metres but not exceeding 12 square metres, for every square metre
(d) Having floor area exceeding 12 square metres, for every square metre 1650-00 1800-00 1950-00 2250-00] 1[9. Ambulance or Hearse van used for hire or reward 250.00] 10. Motor Vehicles not themselves constructed to carry any load (other than water, fuel, accumu- lators and other equipment used for the purpose of propulsion, loose tools and loose equipment) used for haulage solely and weighing together with the largest number or trailers proposed to be drawn in weight laden,-
(a) Not exceeding 3000 kgs. 195.00
(b) Exceeding 3000 kgs. but not exceeding 5000 kgs. 360.00
(c) Exceeding 5000 kgs. but not exceeding 7000 kgs. 780.00
(d) Exceeding 7000 kgs. but not exceeding 9000 kgs. 1365.00
(e) Exceeding 9000 kgs. but not exceeding 12000 kgs. 1625.00 1[(f) Exceeding 12,000 kgs. but not exceeding 15,000 kgs. 1,785.00
(g) Exceeding 15,000 kgs. 2[2300.00 plus Rs. 75 for every 250 kgs. or part thereof in excess of 15,000 kgs.] ] Substituted by Act 12 of 2005 w.e.f. 1.4.2005.and again substituted by Act 8 of 2007 w.e.f. 1.4.2007. 11. 1[XXX] 12. Fire Engines, Fire tenders and road water sprinklers in weight laden,—

¹ Substituted by Act 25 of 2018 w.e.f. 01.08.2018.

¹ Inserted by Act 12 of 1983 w.e.f. 1.4.1993

¹ Substituted by Act 12 of 1990 w.e.f. 1.4.1990.

² Substituted by Act 7 of 1992 w.e.f. 1.4.1992 and Substituted by Act 4 of 2002 w.e.f. 1.4.2002 and again

³ Inserted by Act 6 of 2006 w.e.f. 1.4.2006.

¹ Omitted by Act 7 of 2010 w.e.f. 1.4.2010.

1[(1) For every 1000 Kgs. or part thereof 100.00]

¹ Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

1[(2) For every 1000 Kgs. or part thereof 30.00]

¹ Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

1[13. Motor vehicles

3[already registered in the State] mounted with Drilling Rigs or mounted with Air Compressor with drilling rig unit.

2[3000.00] ]

¹ Substituted by Act 12 of 1993 w.e.f. 1.4.1993.

² Substituted by Act 7 of 2001 w.e.f. 1.4.2001.

3 Inserted by Act 29 of 2026 w.e.f. 01.05.2026

1[14 (1) (xxx)]

1. Sub-item (1) Omitted by Act 4 of 2002 w.e.f. 1.4.2002.

(2) Motor Cars including Jeeps owned by Central Government Employees or defence personnel. 1[or employees of public sector undertakings owned by Government of India including nationalised banks] 1 3 [which are brought with them to the State of Karnataka on transfer for which lifetime tax, or tax quarterly or annually, as the case may be, has already been paid in other states or union territories] 2[500.00] 1[ 1[15.(xxx)] 15A. Imported cars of the year 1981 and later models manufactured or assembled outside India and owned by the persons other than companies, in weight unladen,—
- (a) Not exceeding 1500 kgs. 1000.00
- (b) Exceeding 1500 kgs. but not exceeding 2000 kgs. 1060.00
- (c) Exceeding 2000 kgs. but not exceeding 3000 kgs. 1220.00
- (d) Exceeding 3000 kgs. but not exceeding 4000 kgs. 1420.00
- (e) Exceeding 4000 kgs. but not exceeding 5000 kgs. 1620.00
- (f) Exceeding 5000 kgs. 1820.00
- (c) Additional Tax Payable in respect of such vehicles used for drawing trailers 50.00] 1. Items 15 and 15A Substituted by Act 12 of 1990 w.e.f. 1.4.1990. 1[16. 2[(i) 3[x x x] 4[Campers van not used for hire or reward and motor vehicles other than those liable to tax under the foregoing provisions of the schedule, in weight unladen,—]
- (a) Not exceeding 1500 kgs. 150.00
- (b) Exceeding 1500 kgs. but not exceeding 2000 kgs. 175.00
- (c) Exceeding 2000 kgs. but not exceeding 3000 kgs. 275.00
- (d) Exceeding 3000 kgs. but not exceeding 4000 kgs. 375.00
- (e) Exceeding 4000 kgs. but not exceeding 5000 kgs. 575.00
- (f) Exceeding 5000 kgs. but not exceeding 6000 kgs. 875.00
- (g) Exceeding 6000 kgs. but not exceeding 7000 kgs. 975.00
- (h) Exceeding 7000 kgs. 1075.00]
  - (ii) Additional tax payable in respect of such vehicle other than Camper Van used for drawing trailers —
- (a) for each trailer not exceeding 1000 kgs. 30.00
- (b) for each trailer exceeding 1000 kgs. 40.00
  - (iii) Additional tax payable in respect of such vehicles used for drawing campers trailers —
- (a) For each trailer not exceeding 1000 kgs. 100.00
- (b) For each trailer exceeding 1000 kgs. but not exceeding 2000 kgs. 200.00
- (c) For each trailer exceeding 2000 kgs. but not exceeding 3000 kgs. 300.00
- (d) For each trailer exceeding 3000 kgs. but not exceeding 4000 kgs. 400.00
- (e) For each trailer exceeding 4000 kgs. but not exceeding 5000 kgs. 500.00
- (f) For each trailer exceeding 5000 kgs. but not exceeding 6000 kgs. 600.00
- (g) Exceeding 6000 kgs. 700.00] 2[ 1[Part A1 (See Section3 (1)) Lifetime Tax for Two Wheelers Sl. No. Class of vehicles Motor cycles which cost does not exceeds Rs. 50,000/- Motor cycles cost of which exceeds Rs.50,000/- but does not exceeds Rs. 1,00,000/- Motor cycles cost which exceeds Rs. 1,00,000/- Motor Cycles run on Electricity 1 2 3 4 5 6 A At the time of Registration of New Vehicles 10 percent of cost of the Vehicle 12 percent of the cost of the Vehicle 18 percent of the cost of the Vehicle 4 per cent of cost of the vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Not more than 2 years 93% 93% 93% 93% More than 2 Years but not more than 3 Years 87% 87% 87% 87% More than 3 Years but not more than 4 Years 81% 81% 81% 81% More than 4 Years but not more than 5 Years 75% 75% 75% 75% More than 5 Years but not more than 6 Years 69% 69% 69% 69% More than 6 Years but not more than 7 Years 64% 64% 64% 64% More than 7 Years but not more than 8 Years 59% 59% 59% 59% More than 8 Years but not more than 9 Years 54% 54% 54% 54% More than 9 Years but not more than10 Years 49% 49% 49% 49% More than 10 Years but not more than11 Years 45% 45% 45% 45% More than 11 Years but not more than12 Years 41% 41% 41% 41% More than 12 Years but not more than13 Years 37% 37% 37% 37% More than 13 Years but not more than 14 33% 33% 33% 33% Sl. No. Class of vehicles Motor cycles which cost does not exceeds Rs. 50,000/- Motor cycles cost of which exceeds Rs.50,000/- but does not exceeds Rs. 1,00,000/- Motor cycles cost which exceeds Rs. 1,00,000/- Motor Cycles run on Electricity 1 2 3 4 5 6 Years More than 14 Years but not more than 15 Years 29% 29% 29% 29% More than 15 years 25% 25% 25% 25% Notes: 1. In respect of vehicles for which lifetime tax was due prior to the 1 st day of April 2017, but has not been paid, such tax shall be collected at the rates prevailing prior to such day along with the penalty due, if any. 2. Purchase Invoice shall be produced in respect of vehicles which are registered on or after 1 st day of April 2007. 3. Cost of the vehicle in relation to a motor vehicle means –
- (a) In respect of a vehicle manufactured in India, cost of the vehicle as per the purchase invoice issued either by the manufacturer or by the dealer of the vehicle including the excise duty, 3[xxx] , surcharge or cess, 4[Goods and Services Tax] etc., as payable in the State of Karnataka 5[whichever is higher] ; and
- (b) In respect of an imported motor vehicle, irrespective of its place of manufacture, the total cost incurred in importing the vehicle, that is to say, the value of the motor vehicle as endorsed in the Bill of Entry or such other document and assessed as such under the Customs Act. 1962, together with the Customs Duty levied, freight charges incurred and other taxes levied thereupon including additional duty/penalty levied if any, by the Customs Department or any other Department.”] ] 1[PART—A2] [See Section 3(1)] Item Power No. Class of Vehicles Tractors Trailers Tiller Trailers 1 2 3 4 5 Rs. Ps. Rs. Ps. Rs. Ps. Tractors, Trailers and Power tiller trailers specified in the second proviso to sub-section (1) of section 3.
- (A) At the time of registration of new vehicles. 1,500.00 500.00 500.00
- (B) If the vehicle is already registered and its age from the month of registration is:— 1. Not more than two years. 1,400.00 470.00 470.00 2. More than two years but not more than 3 years. 1,300.00 440.00 440.00 3. More than 3 years but not more than 4 years. 1,200.00 410.00 410.00 4. More than 4 years but not more than 5 years. 1,100.00 380.00 380.00 5. More than 5 years but not

¹ Inserted by Act 6 of 2006 w.e.f. 1.4.2006.

² Substituted by Act 7 of 2010 w.e.f.1.4.2010.

³ Inserted by Act 37 of 2011 w.e.f. 29.12.2011.

¹ Omitted by Act 4 of 2002 w.e.f. 1.4.2002.

¹ Substituted by Act 10 of 1991 w.e.f. 1.4.1991.

² Substituted by Act 20 of 1994 w.e.f. 1.4.1994.

³ Omitted by Act 7 of 1995 w.e.f. 1.4.1995.

⁴ Substituted by Act 7 of 2001 w.e.f. 1.4.2001.

¹ Substituted by Act 7 of 2010 w.e.f. 1.4.2010.

² Substituted by Act 16 of 2017 w.e.f. 01.04.2017

³ Omitted by Act 3 of 2020 w.e.f 01.04.2020

⁴ Substituted by Act 3 of 2020 w.e.f 01.04.2020

⁵ Inserted by Act 3 of 2020 w.e.f 01.04.2020

more than 6 years. 1,000.00 350.00 350.00

¹ Substituted by Act 7 of 1995 w.e.f. 1.4.1995.

6. More than 6 years but not more than 7 years. 900.00 320.00 320.00 7. More than 7 years but not more than 8 years. 800.00 290.00 290.00 8. More than 8 years but not more than 9 years. 700.00 260.00 260.00 9. More than 9 years but not more than 10 years. 600.00 230.00 230.00 10. More than 10 years but not more than 11 years. 500.00 200.00 200.00 11. More than 11 years but not more than 12 years. 400.00 170.00 170.00 12. More than 12 years but not more than 13 years. 300.00 140.00 140.00 13. More than 13 years but not more than 14 years. 300.00 110.00 110.00 14. More than 14 years but not more than 15 years. 300.00 80.00 80.00 15. More than 15 years. 300.00 50.00 50.00 Note:— In respect of vehicles for which the tax due prior to the First day of April, 1990 but has not been paid, such tax shall be collected at the rates existing prior to the First day of April, 1990.

1[PART –A2(a) [see section 3(1)] Commercial Tractors Trailers Sl. No. Classes of vehicles Commercial Tractors Trailers 1 2 3 A

At the time of Registration of New Vehicle 10 % of cost of the

Vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 2 More than 2 Years but not more than 3 Years 87% 3 More than 3 Years but not more than 4 Years 81% More than 4Years but not more than 5 Years 75% 5 More than 5 Years but not more than 6 Years 69% 6 More than 6 Years but not more than 7 Years 64% 7 More than 7 Years but not more than 8 Years 59% 8 More than 8 Years but not more than 9 Years 54% 9 More than 9 Years but not more than10 Years 49% 10 More than 10 Years but not more than11 Years 45% 11 More than 11 Years but not more than12 Years 41% 12 More than 12 Years but not more than13 Years 37% 13 More than 13 Years but not more than 14 Years 33% 14 More than 14 Years but not more than 15 Years 29% 15 More than 15 years 25% ]

¹ Inserted by Act 29 of 2026 w.e.f. 01.05.2026

2[PART—A3]

[See Section 3(1)] Item No. Class of Vehicles Life time tax 1. Vintage Car

3[x x x] 500.00 2. Classic Car

3[x x x] 1000.00]

¹ Inserted by Act 10 of 1991 w.e.f. 1.4.1991.

² Substituted by Act 7 of 1995 w.e.f. 1.4.1995.

³ Omitted by Act 12 of 1993 w.e.f. 1.4.1993.

1[PART-A4

2[Lifetime tax for three wheeler Auto rickshaw carrying passengers (3+1) and goods carrier having Gross Vehicle Weight not exceeding 1500 Kgs. either used for hire or reward or not.]

Item No. Class of Vehicle Rate of Tax in rupees 1 2 3

A At the time of registration of new vehicle 2500-00

B If the vehicle is already registered and its age from

the month of registration is;

(i) Not more than 2 years
(ii) more than 2 years but not more than 3 years
(iii) more than 3 years but not more than 4 years
(iv) more than 4 years but not more than 5 years
(v) more than 5 years but not more than 6 years
(vi) more than 6 years but not more than 7 years
(vii) more than 7 years but not more than 8 years
(viii) more than 8 years but not more than 9 years
(ix) more than 9 years but not more than 10 years
(x) more than 10 years] 2400-00 2300-00 2200-00 2100-00 2000-00 1900-00 1800-00 1700-00 1600-00 1500-00" 7[ 6[ 5[ 4[ 3[ 2[ 1[PART A5 (see section 3(1)) Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles. Sl. No. Class of vehicles Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs,

¹ Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

² Substituted by Act 12 of 2005 w.e.f. 1.4.2005.

5 Lakhs. Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceedsRs 5 Lakhs but does not exceed Rs.10Lakh Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq.

Mtrs, cost of

which exceeds Rs10 Lakhs but does not exceed Rs.20 Lakhs Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs.20 Lakhs. 1 2 3 4 5 6 A At the time of Registration of New Vehicle

14 % of the cost of the Vehicle 17% of the cost of the Vehicle 18% of the cost of the Vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Not more than 2 years 93% 93% 93% 93% More than 2 Years but not more than 3 Years 87% 87% 87% 87%

More than 3 Years but not more than 4 Years 81% 81% 81% 81% More than 4 Years but not more than 5 Years 75% 75% 75% 75% More than 5 Years but not more than 6 Years

69% 69% 69% 69% More than 6 Years but not more than7 Years

64% 64% 64% 64% More than 7 Years but not more than 8 Years 59% 59 59% 59% More than 8 Years but not more than 9 Years 54% 54% 54% 54% More than 9 Years but not more than 10 Years 49% 49% 49% 49% More than 10 Years but not more than11 Years 45% 45% 45% 45% More than 11 Years but not more than12 Years 41% 41% 41% 41% More than 12 Years but not more than13 Years 37% 37% 37% 37% More than 13 Years but not more than 14 Years 33% 33% 33% 33% More than 14 Years but not more than 15 Years 29% 29% 29% 29% 15 More than15 years 25% 25% 25% 25%

] ] ] ] ] ] ]

¹ Substituted by Act 7 of 2010 w.e.f. 1.4.2010.

² Omitted by Act 3 of 2020 w.e.f. 01.04.2020

³ Substituted by Act 3 of 2020 w.e.f. 01.04.2020

⁴ Inserted by Act 3 of 2020 w.e.f. 01.04.2020

⁵ Substituted by Act 34 of 2023 w.e.f. 01.01.2024

⁶ Substituted by Act 12 of 2024 w.e.f. 07.03.2024

⁷ Substituted by Act 29 of 2026 w.e.f. 01.05.2026

1[PART A5(a) (see section 3(1)) (Battery Operated Vehicle (BOV)) Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles which run on Electricity Sl. No. Class of vehicles Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which does not exceed Rs. 10 Lakhs Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceed Rs 25 Lakhs Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which exceeds Rs. 25 Lakhs 1 2 3 4 5 A At the time of Registration of New Vehicle

5 % of cost of the

Vehicle 8 % of the cost of the Vehicle 10 % of the cost of the Vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the

Life Time Tax levied

under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the

Life Time Tax levied

under Clause A Not more than 2 years 93% 93% 93% More than 2 Years but not more than 3 Years 87% 87% 87% More than 3 Years but not more than 4 Years 81% 81% 81% More than 4Years but not more than 5 Years

75% 75% 75% More than5Years but not more than6 Years

69% 69% 69% More than6Years but not more than7 Years 64% 64% 64% More than7Years but not more than 8 Years 59% 59% 59% More than 8Years but not more than 9 Years 54% 54% 54% More than9Years but not more 49% 49% 49%

than10 Years More than10Years but not more than11 Years 45% 45% 45% More than11Years but not more than12 Years

¹ Inserted by Act 29 of 2026 w.e.f. 01.05.2026

41% 41% 41% More than12Years but not more than13 Years 37% 37% 37% More than13Years but not more than 14 Years 33% 33% 33% More than14Years but not more than 15 Years 29% 29% 29% 15 More than15 years 25% 25% 25% ]

1[PART A6 (See Section 3(1)) Life time tax for goods vehicles having gross vehicle weight exceeding 1,500 Kgs. But not exceeding 12,000 Kgs. In weight laden, whether used for hire or reward or not. Item No. Class of Vehicles Goods vehicle having gross vehicle weight exceeding 1500 Kgs. and not exceeding 2000 Kgs. Goods vehicle having gross vehicle weight exceeding 2000Kgs. and not exceeding 3000Kgs. Goods vehicles having gross vehicle weight exceeding 3,000Kgs. and not exceeding 5,500Kgs. Goods vehicles having gross vehicle weight exceeding 5,500Kgs. and not exceeding 7,500Kgs. Goods vehicles having gross vehicle weight exceeding 7,500Kgs. and not exceeding 9,500Kgs. Goods vehicles having gross vehicle weight exceeding 9,500Kgs. and not exceeding 12,000Kgs.

1 2 3 4 5 6 7 8

A At the time of Registration of New Vehicle 20,000 30,000 40,000 60,000 80,000 1,00,000 B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A

Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 93% 93% 93% 93% 93% 2 More than 2 Years but not more than 3 87% 87% 87% 87% 87% 87%

Years 3 More than 3 Years but not more than 4 Years 81% 81% 81% 81% 81% 81% 4 More than 4 Years but not more than 5 Years

but not more than 6 Years

69% 69% 69% 69% 69% 69% 6 More than 6 Years

but not more than 7

Years 64% 64% 64% 64% 64% 64% 7 More than 7 Years but not more than 8 Years 59% 59% 59% 59% 59% 59% 8 More than 8 Years but not more than 9 Years 54% 54% 54% 54% 54% 54% 9 More than 9 Years but not more than 10 Years 49% 49% 49% 49% 49% 49% 10 More than 10 Years but not more than 11 Years 45% 45% 45% 45% 45% 45% 11 More than 11 Years but not more than 12 Years 41% 41% 41% 41% 41% 41% 12 More than 12 Years but not more than 13 Years 37% 37% 37% 37% 37% 37% 13 More than 13 Years but not more than 14 Years 33% 33% 33% 33% 33% 33% 14 More than 14 Years but not more than 15 Years 29% 29% 29% 29% 29% 29% 15 More than 15 years 25% 25% 25% 25% 25% 25% ] ] ]

¹ Substituted by Act 7 of 2010 w.e.f. 1.4.2010.

² Substituted by Act 31 of 2023 w.e.f. 28.07.2023.

³ Substituted by Act 34 of 2023 w.e.f. 01.01.2024

8[PART A7 (see section 3(1))

Lifetime Tax for Construction Equipment Vehicles (As renumbered and defined under Rule 2(cab) of C M V Rules,1989) And vehicles fitted with Air Compressor and Generators.

Sl. No. Class of vehicles Construction equipment vehicles 1 2 3 A At the time of Registration of New Vehicles 10 percent of cost of the Vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 2 More than 2 Years but not more than 3 Years 87% 3 More than 3 Years but not more than 4 Years 81% 4 More than 4 Years but not more than 5 Years 75% 5 More than 5 Years but not more than 6 Years 69% 6 More than 6 Years but not more than 7 Years 64% 7 More than 7 Years but not more than 8 Years 59% 8 More than 8 Years but not more than 9 Years 54% 9 More than 9 Years but not more than 10 Years 49% 10 More than 10 Years but not more than 11 Years 45% 11 More than 11 Years but not more than 12 Years 41% 12 More than 12 Years but not more than 13 Years 37% 13 More than 13 Years but not more than 14 Years 33% 14 More than 14 Years but not more than 15 Years 29% 15 More than 15 years 25% ] ] ] ]

Notes:

1. In respect of vehicles for which tax was due prior to the 1 st

day of April, 2010, but has not been

paid ,such tax shall be collected at the rates prevailing prior to such day along with the penalty due, if any.

2. Purchase Invoice shall be produced in respect of vehicles which are registered on or after 1

day of April 2007. 3. Cost of the vehicle in relation to a motor vehicle means –

(a) In respect of a vehicle manufactured in India, cost of the vehicle as per the purchase invoice issued either by the manufacturer or by the dealer of the vehicle including the excise duty, 3[xxx] , surcharge or cess, 4[Goods and Services Tax] etc., as payable in the State of Karnataka 5[whichever is higher] ; and
(b) In respect of an imported motor vehicle, irrespective of its place of manufacture, the total cost incurred in importing the vehicle, that is to say, the value of the motor vehicle as endorsed in the Bill of Entry or such other document and assessed as such under the Customs Act. 1962, together with the Customs Duty levied, freight charges incurred and other taxes levied thereupon including additional duty/penalty levied if any, by the Customs Department or any other Department.] 2. Deemed to have been substituted by Act 38 of 2010 w.e.f.1.4.2010. 10[ 9[ 8[ 7[ 6[ 5[ 4[ 3[ 2[ 1[ PART A8 {see section 3(1)} Lifetime Tax for Motor Cabs other than those registered out- side the State and covered with the permit issued under sub-section (9) of Section 88 of the Motor Vehicle Act 1988(Central Act 59 of 1988). Sl. No.

¹ Inserted by Act 7 of 2010 w.e.f. 1.4.2010.

³ Omitted by Act 3 of 2020 w.e.f. 01.04.2020

⁴ Substituted by Act 3 of 2020 w.e.f. 01.04.2020

⁵ Inserted by Act 3 of 2020 w.e.f. 01.04.2020

⁶ Substituted by Act 12 of 2024 w.e.f. 07.03.2024

⁷ Substituted by Act 24. of 2025 w.e.f. 01.05.2025

⁸ Substituted by Act 29 of 2026 w.e.f. 01.05.2026

does not exceed Rs. 10 Lakhs Cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceed Rs. 15 Lakhs Cost of the vehicle which exceeds Rs. 15 Lakhs

1 2 3 4 5 A At the time of Registration of New Vehicles 5% of the cost of the vehicle 9% of the cost of the vehicle 15% of the cost of the vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 93% 93% More than 2 Years but not more than 3 Years 87% 87% 87% More than 3 Years but not more than 4 Years 81% 81% 81% More than 4 Years but not more than 5 Years 75% 75% 75% More than 5 Years but not more than 6 Years 69% 69% 69% More than 6 Years but not more than 7 Years 64% 64% 64% More than 7 Years but not more than 8 Years 59% 59% 59% More than 8 Years but not more than 9 Years 54% 54% 54% More than 9 Years but not more than 10 Years 49% 49% 49% More than 10 Years but not more than 11 Years 45% 45% 45% More than 11 Years but not more than 12 Years 41% 41% 41% More than 12 Years but not more than 13 Years 37% 37% 37% More than 13 Years but not more than 14 Years

33% 33% 33%

More than 14 Years but not more than 15 Years 29% 29% 29% 15 More than 15 years 25% 25% 25%

] ] ] ] ] ] ] ] ] ]

¹ Inserted by Act 14 of 2012 w.e.f. 1.4.2012.

² Substituted by Act 29 of 2012 w.e.f. 1.4.2012.

³ Inserted by Act 18 of 2014 w.e.f. 1.3.2014.

⁴ Omitted by Act 3 of 2020 w.e.f. 01.04.2020

⁵ Substituted by Act 3 of 2020 w.e.f. 01.04.2020

⁶ Inserted by Act 3 of 2020 w.e.f. 01.04.2020.

⁷ Substituted by Act 31 of 2023 w.e.f. 28.07.2023.

⁸ Substituted by Act 34 of 2023 w.e.f. 01.01.2024.

⁹ Substituted by Act 24. of 2025 w.e.f. 01.05.2025

¹⁰ Substituted by Act 29 of 2026 w.e.f. 01.05.2026

1[PART A8(a) (see section 3(1)) (Battery Operated Vehicles (BOV)) Lifetime Tax for Motor Cabs other than those registered out- side the State and covered with the permit issued under sub-section (9) of Section 88 of the Motor Vehicle Act 1988(Central Act 59 of 1988). Sl. No. Class of vehicles Motor Cabs which run on Electricity having cost of the vehicle which does not exceed Rs. 10 Lakhs Motor Cabs which run on Electricity having cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceed Rs. 25 Lakhs Motor Cabs which run on Electricity having cost of the vehicle which exceeds Rs. 25 Lakhs 1 2 3 4 5 A At the time of Registration of New Vehicles 5% of the cost of the vehicle 8% of the cost of the vehicle 10% of the cost of the vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 93% 93% More than 2 Years but not more than 3 Years 87% 87% 87% More than 3 Years but not more than 4 Years 81% 81% 81% More than 4 Years but not more than 5 Years 75% 75% 75% More than 5 Years but not more than 6 Years 69% 69% 69% More than 6 Years but not more than 7 Years 64% 64% 64%

More than 7 Years but not more than 8 Years 59% 59% 59% More than 8 Years but not more than 9 Years 54% 54% 54% More than 9 Years but not more than 10 Years 49% 49% 49% More than 10 Years but not more than 11 Years

45% 45% 45% More than 11 Years but not more than 12 Years 41% 41% 41% More than 12 Years but not more than 13 Years 37% 37% 37% More than 13 Years but not more than 14 Years 33% 33% 33% More than 14 Years but not more than 15 Years 29% 29% 29% 15 More than 15 years 25% 25% 25% ]

¹ Inserted by Act 29 of 2026 w.e.f. 01.05.2026

1[Part A9 {See Section 3 (1)} Lifetime tax for Combine Harvester Vehicle (As defined under rule 2 clause (cb) of the Central Motor Vehicle rules, 1989) Sl No

(1)

Class of Vehicle

(2) Combine Harvester Vehicle used for Sugar Cane Harvesting only With effect from the date

of publication of the

Karnataka Motor Vehicles Taxation (Second Amendment ) Act, 2020 (3) Subject to column (3) Combine Harvester Vehicle including Sugar Cane Harvester With effect from st April 2015 (4) A At the time of Registration of New Vehicles 3 percent of the cost of the vehicle 6 percent of the cost of the Vehicle. B If the Vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax Levied under serial number A Percentage of the Life Time Tax Levied under serial number A

Not more than 2 years 93% 93%

than 7 years

More than 7 years but not more than 8 years 59% 59% More than 8 years but not more than 9 years 54% 54% More than 9 years but not more than 10 years 49% 49% More than 10 years but not more than 11 years 45% 45% More than 11 years but not more than 12 years 41% 41% More than 12 years but not more than 13 years 37% 37% More than 13 years but not more than 14 years 33% 33% More than 14 years but not more than 15 years 29% 29% More than 15 years 25% 25%

Notes : Cost of the Vehicle in relation to a motor Vehicle means,-

(a) In respect of a vehicle manufactured in India, cost of the Vehicle as per the purchase invoice issued either by the manufacturer or by the dealer of the vehicle including the excise duty, surcharge or cess, Goods and Services Tax etc., as payable in the State of Karnataka whichever is higher; and
(b) In respect of an imported motor vehicle, irrespective of its place of manufacture, the total cost incurred in importing the vehicle, that is to say, the value of the motor vehicle as endorsed in the bill of entry or such other document and assessed as such under the Customs Act, 1962, together with the customs duty levied freight charges incurred and other taxes levied there upon including additional duty/penalty levied if any, by the Customs Department or any other Department.]

1. Deemed to have been inserted by Act 09 of 2021 w.e.f.01.04.2015 except column (3) of part A9

of the schedule which shall come into force w.e.f. 23.02.2021.

1[PART A-10 (see section 3(1)) Lifetime Tax for Motor Vehicles Mounted with Drilling Rigs or Mounted with Air Compressor with drilling rig unit vehicles

Sl. No.

Class of vehicles Cost of the vehicle

1 2 3 A At the time of Registration of New Vehicles 10% of the cost of the vehicle

B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 2 More than 2 Years but not more than 3 Years 87% 3 More than 3 Years but not more than 4 Years 81% 4 More than 4 Years but not more than 5 Years 75% 5 More than 5 Years but not more than 6 Years 69% 6 More than 6 Years but not more than 7 Years 64% 7 More than 7 Years but not more than 8 Years 59% 8 More than 8 Years but not more than 9 Years 54% 9 More than 9 Years but not more than 10 Years 49% 10 More than 10 Years but not more than 11 Years 45% 11 More than 11 Years but not more than 12 Years 41% 12 More than 12 Years but not more than 13 Years 37% 13 More than 13 Years but not more than 14 Years 33% 14 More than 14 Years but not more than 15 Years 29% 15 More than 15 years 25% ]

¹ Inserted by Act 29 of 2026 w.e.f. 01.05.2026

PART ‘B’ [See Section 3 (2)] For period not For period

time exceeding 31 days 1 2 3 4 Rs. Ps. Rs. Ps. 1. Motor Cycles (including Motor Scooters and cycles with attachment for propelling the same by mechanical powers) not exceeding 400 kgs. in weight unladen.

(a) Bicycles not exceeding 50 c.c.if not used for drawing a trailer or side Car. 5.00 10.00
(b) Bicycles exceeding 50 c.c. but not exceeding 300 c.c.if not used for drawing a trailer or side car. 7.00 15.00
(c) Bicycles not exceeding 300 c.c. used for drawing a trailer or side car and Bicycles exceeding 300 c.c. whether used for draw- ing a trailer or side car or not 10.00 15.00
(d) Tricycles including Autorickshaws not used for transportation of goods or passengers for hire or reward 15.00 25.00 2. Invalid Carriages 3.00 5.00 1[3 (1) Goods vehicles including mobile canteen, mobile library van, mobile workshop, mobile clinic, X-ray van, cash van, (1) in weight laden,-
(a) Not exceeding 3000 kgs. - 100-00 300-00
(b) Exceeding 3000 kgs

but not exceeding 5500 kgs. - 200-00 600-00

but not exceeding 12000 kgs. - 300-00 900-00

(d) Exceeding 12000 kgs. but not exceeding 15000 kgs. - 450-00 1400-00
(e) Exceeding 15000 kgs. - 460-00 1380-00 plus 75-00 plus160-00 for every for every 250 kgs. 250 kgs. or part or part thereof thereof in excess in excess of 15000 of 15000 kgs. kgs.

(2) Additional tax payable in respect of goods vehicles specified in paragraph (1) used for drawing trailers for each trailer in weight laden;

for every 1000 kgs. or part thereof - Rs. 25-00 75-00

¹ Substituted by Act 4 of 2002 w.e.f. 1.4.2002

Provided two or more goods vehicles shall not be chargeable under this item in respect of the same trailer.]

1[3A Multiaxled goods vehicles other than articulated vehicles for which tax is levied under item 10, having weight laden exceeding 15000 kgs.

2[360.00]

2[950.00]

plus Rs. 25.00 plus Rs. 75.00 for every 250 for every 250 kgs. or part kgs. or part thereof in thereof in excess of excess of 15000 kgs. 15000 kgs.]

¹ Inserted by Act 12 of 1993 w.e.f. 1.4.1993.

² Substituted by Act 4 of 2002 w.e.f. 1.4.2002

4. Motor vehicles other than those mentioned in item 5, 6, 7, 8 and 9 plying for hire and used for transport of passengers and in respect of which

permits have been issued under the Motor Vehicles Act, 1939.

1[(1) Vehicles permitted to carry (excluding driver),—

1[(a) Not more than five Passen- gers for every passenger 10.00 30.00]

¹ Substituted by Act 4 of 2002 w.e.f. 1.4.2002

1[(b) xxx]

¹ Omitted by Act 4 of 2002 w.e.f. 1.4.2002

1[(c) xxx]

¹ Omitted by Act 4 of 2002 w.e.f. 1.4.2002

(d) Not more than six passengers (Motor Cabs). for every passenger. 1[75.00] 1[150.00]
(e) More than six passengers but not more than twelve passen- gers (Maxi cabs), for every passenger 2[75.00] 2[150.00] ] 1[(2) vehicles permitted to carry more than 12 passengers (other than Driver and Conductor),—
(a) for every seated passenger whi- ch the vehicle is permitted to carry 100.00 200.00
(b) for every standing passenger, which the vehicle is permitted

¹ Substituted by Act 6 of 2000 w.e.f. 1.4.2000.

¹ Substituted by Act 12 of 1993 w.e.f. 1.4.1993.

² Substituted by Act 6 of 2000 w.e.f. 1.4.2000.

to carry 20.00 50.00]

¹ Substituted by Act 12 of 1993 w.e.f. 1.4.1993.

(3)

1[x x x]

¹ Omitted by Act 12 of 1993 w.e.f. 1.4.1993.

1[5.

3[Motor Vehicles [contract carriages including Motor Vehicles covered with permits issued under section 88(8) of the Motor Vehicles Act, 1988] plying for hire or reward and constructed or adopted to carry more than 12 passengers (excluding driver and conductor / attendant) and complying with rule 151(2) of the Karnataka Motor Vehicles Rules, 1989 for every

passenger.]

2[300.00]

¹ Substituted by Act 7 of 1995 w.e.f.1.4.1995

² Substituted by Act 8 of 2007 w.e.f.1.4.2007.

³ Substituted by Act 7 of 2008 w.e.f.1.8.2008.

2[450.00] ]

1[6.

2[Motor vehicles [contract carriages including Motor Vehicles covered with permits issued under section 88(8) of the Motor Vehicles Act 1988] plying for hire or reward and constructed or adopted to carry more than 12 passengers

3[600.00]

¹ Substituted by Act 7 of 1995 w.e.f.1.4.1995.

² Substituted by Act 7 of 2008 w.e.f. 1.8.2008.

³ Substituted by Act 8 of 2007 w.e.f.1.4.2007.

3[1500.00]

1[7. Campers Van/ Sleeper Coach used for hire or reward based on floor area, for every squaremeter.

2[700.00]

2[1400.00] ]

¹ Substituted by Act 7 of 1992 w.e.f. 1.4.1992 and again Substituted by Act 7 of 2001 w.e.f. 1.4.2004.

² Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

1[8. Omni Buses, Private Service Vehicles,-

(1) other than those owned by Educational Institutions, vehicles permitted to carry,-
- (a) upto 12 persons

for every person 75-00 100-00

(b) exceeding 12 persons

for every person 100-00 200-00

(2) owned by Educational Institutions,- for every person 10-00 30-00" 1[9. Ambulance or Hearse van used for hire or reward. 15.00 25.00] 10. Motor vehicles not themselves constructed to carry any load (other than water, fuel, accumulators and other equipment used for the purpose of propulsion, loose tools and loose equipment) used for haulage solely and weighing together with the largest number of trailers proposed to be drawn in weight laden,—

¹ Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

¹ Inserted by Act 12 of 1993 w.e.f. 1.4.1993.

1[(a) Not exceeding 7500 kgs. 150-00 400-00

(b) exceeding 7500 kgs. but

not exceeding 15000 kgs. 300-00 900-00

¹ Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

1[11.Tractors, Trailers and Power tiller trailers specified in the second proviso to sub-section (1) of section 3. 15.00 30.00]

¹ Substituted by Act 12 of 1990 w.e.f. 1.4.1990.

1[12. Fire engines, fire tenders and road water sprinklers in weight laden,-

(1) for every 1000 kgs. or part thereof 10-00 30-00
(2) Additional tax payable in respect of such vehicles used for drawing trailers including fire engines, trailers pumps for each trailer with weight laden: for every 1000 kgs.

or part thereof 5-00 20-00

Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailers.]

¹ Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

1[13.Motor vehicles mounted with drilling rigs or mounted with Air Compressor with drilling rig unit.

2[500.00]

2[1000.00] ]

¹ Substituted by Act 12 of 1993 w.e.f. 1.4.1993.

² Substituted by Act 7 of 2001 w.e.f. 1.4.2001.

1[14. xxx]

¹ Omitted by Act 4 of 2002 w.e.f. 1.4.2002.

1[15.xxx]

¹ Omitted by Act 4 of 2002 w.e.f. 1.4.2002.

1[15A.xxx]

¹ Omitted by Act 4 of 2002 w.e.f. 1.4.2002.

1[16. Motor cars including imported cars whether owned by companies or not, campers van not

used for hire or reward and motor vehicles other than those liable to taxunder the foregoing provisions of this schedule,in weight unladen,-

(a) for every 1000 kgs. or part thereof 75-00 200-00
(b) Additional tax payable in respect of such vehicles used for drawing trailers,-

for every 1000 kgs. or part thereof 10-00 300]

¹ Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

1[17.

2[Motor-Vehicles Registered as Cranes, Mobile Cranes, Tower Wagons”, Tree Trimming Vehicles, Fork Lifts, Vehicles-fitted with Air Compressor or Generator, for every 1000 kgs. or part thereof in weight unladen.]

25.00 50.00]

¹ Inserted by Act 12 of 1993 w.e.f. 1.4.1993.

² Substituted by Act 7 of 2001 w.e.f. 1.4.2001.

1[PART-‘C’ REFUND TABLE [See Section 7(3)] Vehicles Vehicles Vehicles exceeding exceeding Item Scale of Refund not 75 CC 300 CC or

No. exceeding but not Motor Cycle

75 CC exceeding attached 300 CC with a side car or Trailer 1 2 3 4 5 A. If after the Registration removal of vehicle or cancellation of Registration of vehicle takes place:—

(1) Within a year 1055.00 2400.00 3360.00
(2) After 1 year but within 2 years 1010.00 2300.00 3220.00
(3) After 2 years but within 3 years 965.00 2200.00 3080.00
(4) After 3 years but within 4 years 920.00 2100.00 2940.00
(5) After 4 years but within 5 years 875.00 2000.00 2800.00
(6) After 5 years but within 6 years 830.00 1900.00 2660.00
(7) After 6 years but within 7 years 785.00 1800.00 2520.00
(8) After 7 years but within 8 years 740.00 1700.00 2380.00
(9) After 8 years but within 9 years 695.00 1600.00 2240.00
(10) After 9 years but within 10 years 650.00 1500.00 2100.00
(11) After 10 years but within 11 years 605.00 1400.00 1960.00
(12) After 11 years but within 12 years 560.00 1300.00 1820.00
(13) After 12 years but within 13 years 515.00 1200.00 1680.00
(14) After 13 years but within 14 years 470.00 1100.00 1540.00
(15) After 14 years but within 15 years 425.00 1000.00 1400.00
(16) After 15 years Nil Nil Nil Note:— In case where the lifetime tax has been paid under part A1 existed prior to the Ist day of April 1997 the refund of tax shall be under the refund table as in force prior to the first day of April 1997.] 1[PART CC [See Section 7(3)] Refund table for two-wheelers irrespective of the cost of the vehicles in respect of which Lifetime tax is paid on or after 01-04-2007 Sl. No. If after the registration removal of vehicles or cancellation of Registration of vehicle takes place. Percentage of Life time tax paid to be refunded.
(1) (2) (3) 1. Within a year 93% 2. After 1 year but within 2 years 87% 3. After 2 years but within 3 years 81% 4. After 3 years but within 4 years 75% 5. After 4 years but within 5 years 69% 6. After 5 years but within 6 years 64% 7. After 6 years but within 7 years 59% 8. After 7 years but within 8 years 54% 9. After 8 years but within 9 years 49% 10. After 9 years but within 10 years 45% 11. After 10 years but within 11 years 41% 12. After 11 years but within 12 years 37% 13. After 12 years but within 13 years 33% 14. After 13 years but within 14 years 29% 15. After 14 years but within 15 years 25% 16. After 15 years Nil Note : In cases where the Lifetime tax has been paid under Part A1 as in force prior to the First day of April, 2007 the refund of tax shall be as provided under the refund tables as in force prior to the First day of April, 2007.] 1[PART-C1] REFUND TABLE [See Section 7(3)] Item Power No. Scale of Refund Tractors Trailers Tiller Trailers 1 2 3 4 5 If after the registration, removal of Vehicles or Cancellation of registration of vehicles takes place:— 1. Within a year. 1400.00 470.00 470.00 2. After 1 year but within 2 years. 1300.00 440.00 440.00 3. After 2 years but within 3 years. 1200.00 410.00 410.00 4. After 3 years but within 4 years. 1100.00 380.00 380.00 5. After 4 years but within 5 years. 1000.00 350.00 350.00 6. After 5 years but within 6 years. 900.00 320.00 320.00 7. After 6 years but within 7 years. 800.00 290.00 290.00 8. After 7 years but within 8 years. 700.00 260.00 260.00 9. After 8 years but within 9 years. 600.00 230.00 230.00 10. After 9 years but within 10 years. 500.00 200.00 200.00 11. After 10 years but within 11 years. 400.00 170.00 170.00 12. After 11 years but within 12 years. 300.00 140.00 140.00 13. After 12 years but within 13 years. 200.00 110.00 110.00 14. After 13 years but within 14 years. Nil 80.00 80.00 15. After 14 years but within 15 years. Nil 50.00 50.00 16. After 15 years. Nil Nil Nil] 1[PART C1(a) (see section 7(3)) Refund Table for Commercial Tractors Trailers Sl.No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place. Percentage of Life Time Tax paid to be refunded

¹ Substituted by Act 7 of 1995 w.e.f. 1.4.1995 & again substituted by Act 8 of 1997 w.e.f. 1.4.1997.

¹ Substituted by Act 8 of 2007 w.e.f. 1.4.2007.

¹ Substituted by Act 7 of 1995 w.e.f. 1.4.1995.

² Substituted by Act 8 of 1997 w.e.f. 1.4.1997

]

¹ Inserted by Act 29 of 2026 w.e.f. 01.05.2026

1[PART C2 Refund table for three wheelers including Autorickshaws carrying passenger or goods Not exceeding 1500 kgs. In weight laden either Used for hire or reward or not. (see section 7(3)). Sl.No. Scale of refund Amount of refund in rupees

(1) (2) (3) If after the registration, removal of vehicles or cancellation of registration of vehicles takes place;
- (i) Within 2 years 2400.00
- (ii) After 2 years but within 3 years 2300.00
- (iii) After 3 years but within 4 years 2200.00
- (iv) After 4 years but within 5 years 2100.00
- (v) After 5 years but within 6 years 2000.00
- (vi) After 6 years but within 7 years 1900.00
- (vii) After 7 years but within 8 years 1800.00
- (viii) After 8 years but within 9 years 1700.00
- (ix) After 9 years but within 10 years 1600.00
- (x) After 10 years NIL] 1[PART C3 [See Section 7(3)] Refund Table for Motor Cars, Jeeps, Onmibuses and Private Service Vehicles 2[in respect of which life time tax is paid from 1.4.2000 to 31.3.2003.] Item Class of Vehicles Motor Cars & Motor Cars Motor Cars Motor Cars Omnibuses Omnibuses

¹ Substituted by Act 4 of 2002 w.e.f. 1.4.2002.

No. Jeeps Not & Jeeps & Jeeps & Jeeps Private and private

Exceeding Exceeding Exceeding Cost of which Service service 800 CC 800 CC but 1500 CC Exceeds More Vehicles vehicles

but not excee- ding 5 Sq. Mtrs 1 2 3 4 5 6 7 8 If after the registration, removal of vehicles or cancellation of registration of vehicles takes place:

(i) Within a year 11280.00 16920.00 22560.00 42300.00 28200.00 33850.00
(ii) After 1 year but 10560.00 15840.00 21120.00 39600.00 26400.00 31700.00 within 2 years
(iii) After 2 years but 9840.00 14760.00 19680.00 36900.00 24600.00 29550.00 within 3 years
(iv) After 3 years but 9120.00 13680.00 18240.00 34200.00 22800.00 27400.00 within 4 years
(v) After 4 years but 8400.00 12600.00 16800.00 31500.00 21000.00 25250.00 within 5 years
(vi) After 5 years but 7680.00 11520.00 15360.00 28800.00 19200.00 23100.00 within 6 years
(vii) After 6 years but 6960.00 10440.00 13920.00 26100.00 17400.00 20950.00 within 7 years
(viii) After 7 years but 6240.00 9360.00 12480.00 23400.00 15600.00 18800.00 within 8 years
(ix) After 8 years but 5520.00 8280.00 11040.00 20700.00 13800.00 16650.00 within 9 years
(x) After 9 years but 4800.00 7200.00 9600.00 18000.00 12000.00 14500.00 within 10 years
(xi) After 10 years but 4080.00 6120.00 8160.00 15300.00 10200.00 12350.00 within 11 years
(xii) After 11 years but 3360.00 5040.00 6720.00 12600.00 8400.00 10200.00 within 12 years
(xiii) After 12 years but 2640.00 3960.00 5280.00 9900.00 6600.00 8050.00 within 13 years
(xiv) After 13 years but 1920.00 2880.00 3840.00 7200.00 4800.00 5900.00 within 14 years
(xv) After 14 years but 1200.00 1800.00 2400.00 4500.00 3000.00 3750.00 within 15 years
(xvi) After 15 years Nil Nil Nil Nil Nil” Nil Note:— In case where the life time tax has been paid under part A5 existed prior to the First day of April 2000, the refund of tax shall be under the refund table as in force prior to the first day of April 2000.] 1[PART C4 [See Section 7(3)] Refund table for Motor Cars, jeeps, Omni Buses and Private Service Vehicles having floor area upto 5 Sq.Mtrs irrespective of the cost of the vehicles in respect of which Lifetime tax is paid on or after 01-04-2007 Sl. No. If after the registration removal of vehicles or cancellation of Registration of vehicle takes place. Percentage of Life time tax paid to be refunded.

¹ Substituted by Act 6 of 2000 w.e.f. 1.4.2000.

³ Inserted by Act 9 of 2003 w.e.f. 1.4.2003.

(1) (2) (3) 1. Within a year 93% 2. After 1 year but within 2 years 87% 3. After 2 years but within 3 years 81% 4. After 3 years but within 4 years 75% 5. After 4 years but within 5 years 69% 6. After 5 years but within 6 years 64% 7. After 6 years but within 7 years 59% 8. After 7 years but within 8 years 54% 9. After 8 years but within 9 years 49% 10. After 9 years but within 10 years 45% 11. After 10 years but within 11 years 41% 12. After 11 years but within 12 years 37% 13. After 12 years but within 13 years 33% 14. After 13 years but within 14 years 29% 15. After 14 years but within 15 years 25% 16. After 15 years Nil Note : In case where the Lifetime tax has been paid under Part A5 prior to the First day of April, 2007 the refund of tax shall be under the refund table as in force prior to the First day of April, 2007.] \ 1[PART C4(a) (see section 7(3)) Refund Table for Motor cars, Jeeps, Omni Buses and Private Service Vehicles which run on Electricity. Sl.No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place. Percentage of Life Time Tax paid to be refunded

¹ Substituted by Act 8 of 2007 w.e.f. 1.4.2007.

]

¹ Inserted by Act 29 of 2026 w.e.f. 01.05.2026

1[PART C5 (See Section 7(3)) Refund table for goods vehicles having gross vehicle weight exceeding 1,500 Kgs. But not exceeding 12,000 Kgs. in respect of which lifetime tax is paid under Part A6 Sl. No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place.

Percentage of Life

Time Tax paid to be refunded

] ] ]

¹ Substituted by Act 7 of 2010 w.e.f. 1.4.2010.

² Substituted by Act 31 of 2023 w.e.f. 28.07.2023.

³ Substituted by Act 34 of 2023 w.e.f. 01.01.2024.

1[PART C6 See Section 7(3)

2[Refund Table for Construction Equipment Vehicles (As defined under clause (cab) of rule 2

of Central Motor Vehicle Rules, 1989 ) and vehicles fitted with Air Compressor or Generators]

Sl. No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place. Percentage of Life Time Tax paid to be refunded

]

¹ Inserted by Act 7 of 2010 w.e.f. 1.4.2010.

² Substituted by Act 12 of 2024 w.e.f. 07.03.2024

1[PART C7 (See section 7(3)) Refund Table for Motor Cab

Sl. No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place.

Percentage of Life

Time Tax paid to be refunded 1 Within a year 93% 2 After 1 year but within 2 years 87% 3 After 2 year but within 3 years 81% 4 After 3 year but within 4 years 75%

7 After 6 year but within 7 years 59%

16 After 15 years Nil ] ] ] ] ]

¹ Inserted by Act 14 of 2012 w.e.f. 01.4.2012.

² Substituted by Act 29 of 2012 w.e.f. 01.4.2012.

³ Substituted by Act 31 of 2023 w.e.f. 28.07.2023.

⁴ Substituted by Act 34 of 2023 w.e.f. 01.01.2024.

⁵ Substituted by Act 24 of 2025 w.e.f. 01.05.2025

1[PART C7(a) (see section 7(3)) Refund Table for Motor cab which run on Electricity. Sl.No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place. Percentage of Life Time Tax paid to be refunded

]

¹ Inserted by Act 29 of 2026 w.e.f. 01.05.2026

1[Part C8 {See Section 7 (3)} Refund Table for Combined Harvester Vehicles

Sl. No. (1) If after the Registration removal of vehicle or cancellation of Registration of vehicle taken place. (2) Percentage of Life Time Tax Paid to be Refunded (3)

1 Within a year 93%

After 1 year but within 2 years 87% After 2 year but within 3 years 81% After 3 year but within 4 years 75% After 4 year but within 5 years 69% After 5 year but within 6 years 64% After 6 year but within 7 years 59% After 7 year but within 8 years 54% After 8 year but within 9 years 49% After 9 year but within 10 years 45% After 10 year but within 11 years 41% After 11 year but within 12 years 37% After 12 year but within 13 years 33% After 13 year but within 14 years 29% After 14 year but within 15 years 25% After 15 years Nil” ] 1. Deemed to have been inserted by Act 09 of 2021 w.e.f. 01.04.2015

1[Part – E (See Section 3 (5)

Tax payable on all motor vehicles including chassis, requiring temporary registration

Item No. Class of vehicles For a period not exceeding 30 days 1 2 3 a. Motor Cycles / three wheeled vehicles 100.00 b. Light Motor Vehicles, other than three wheeled vehicles 200.00 c. Medium Passenger Vehicles / Medium Goods Vehicles. 400.00 d. Heavy Passenger Vehicles / Heavy Goods Vehicles. 600.00 e. Chassis to which body has not been attached. 500.00 f. Any other vehicles. 300.00 ]

¹ Inserted by Act 8 of 2007 w.e.f. 1.4.2007.

• * * * NOTIFICATION I Bangalore, dated 18th December, 1957. [No. HD 146 MVT 57]

In exercise of the powers conferred by sub-section (3) of section 1 of the Mysore Motor Vehicles

taxation Act, 1957 (Mysore Act 35 of 1957), the Government of Mysore hereby appoints the first day of January, 1958 as the date on which the said Act shall come into force.

By Order and in the name of the President of India, (R.J. REBELLO) Secretary to Government, Home Department.

II Bangalore, dated 30th November, 1971. [No. HD 92 TMT 71] S.O. 2002.—In exercise of the powers conferred by sub-section (2) of section 1 of the Mysore Motor Vehicles Taxation (Amendment) Act, 1971 (President’s Act No. 16 of 1971), the Government of Mysore hereby appoints the first day of December 1971 as the date on which the said Act shall come into force. By Order and in the name of the President of India, (N. LAKSHMANA RAU) Commissioner for Home Affairs and Secretary to Government, Home Department.

III Bangalore, dated 11th June 1976. [No. HD 40 TMT 76]

S.O. 1588.—In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Motor Vehicles Taxation (Amendment) Act, 1976 (Karnataka Act 38 of 1976), the Government of Karnataka hereby appoint the First day of July 1976, as the date on which the provisions of sections 1, 3, 9, 17, 19 and 21 of the said Act shall come into force. By Order and in the name of the Governor of Karnataka,

(K. P. RAMAKRISHNA) Under Secretary.

Bangalore, dated 24th December 1976. [No. HD 263 TMT 76(1)]

S.O. 3237.—In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Motor Vehicles Taxation (Amendment) Act, 1976 (Karnataka Act 38 of 1976), the Government of Karnataka hereby appoints the 1st day of January 1977, as the date on which the provisions of the said Act other than those notified in notification No. S.O. 1588 (HD 40 TMT 76, dated 11th June 1976), shall come into force.

By Order and in the name of the Governor of Karnataka,

(G. G. PUROHIT) Deputy Secretary.

V ಕರ್ನಾಟಕ ಸರ್ಕಾರ

ಸಂಖ್ಯೆ:ಟಿಡಿ 17 ಟಿಡಿಆರ 2024/ಭಾ-1 ಕರ್ನಾಟಕ ಸರ್ಕಾರದ ಸಚಿವಾಲಯ,

ಬಹುಮಹಡಿಗಳ ಕಟಡ, ಬೆಂಗಳೂರು, ದಿರ್ನೆಂಕ:27.01.2025.

ಅಧಿಸೂಚನೆ

ಕರ್ನಾಟಕ ಮೋಟಾರು ವಾಹನಗಳ ತೆರಿಗೆ ನಿರ್ಾರಣೆ (ಎರಡನೇ ತಿದ್ದು ಪಡಿ) ಅಧಿನಿಯಮ, 2024ರ ಉಪಬಂರ್ಗಳು ದಿರ್ನೆಂಕ:01.02.2025 ರಿೆಂದ ಜಾರಿಗೆ ಬರತ್ಕಕ ದ್ು ೆಂದ್ದ ಈ ಮೂಲಕ ಗೊತ್ತತ ಪಡಿಸಿ ಆದೇಶಿಸಿದ್.

(ಪುಷ್ಪ ವಿ.ಎಸ್)

ಸರ್ಕಾರದ ಅಧಿೋನ ರ್ಕಯಾದಶಿಾ, ಸಾರಿಗೆ ಇಲಾಖ್ಯ. VI ಅಧಿಸೂಚನೆ

ಕರ್ನಾಟಕ ಮೋಟಾರು ವಾಹನಗಳ ತೆರಿಗೆ ನಿರ್ಾರಣೆ (ತಿದ್ದು ಪಡಿ) ಅಧಿನಿಯಮ 2025ರ (2025ರ ಕರ್ನಾಟಕ ಅಧಿನಿಯಮ ಸಂಖ್ಯೆ :24) ಕಲಂ 1ರ ಉಪ ಕಲಂ (2)ರಲ್ಲಿ

ಗೊತ್ತತ ಪಡಿಸಿದ್.

ಕರ್ನಾಟಕ ರಾಜ್ೆ ಪಾಲರ ಆದೇಶಾನ್ನಸಾರ ಮತ್ತತ ಅವರ ಹೆಸರಿನಲ್ಲಿ

(ಪುಷ್ಪ ವಿ.ಎಸ್) ಸರ್ಕಾರದ ಅಧಿೋನ ರ್ಕಯಾದಶಿಾ ಸಾರಿಗೆ ಇಲಾಖ್ಯ

VII

KARNATAKA ACT NO 7 OF 2010 (First Published in the Karnataka Gazette Extra-ordinary on the Thirty First day of March, 2010)

THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2010 (Received the assent of the Governor on the Thirty First day of March, 2010)

An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957.

Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957

(Karnataka Act 35 of 1957)for the purpose hereinafter appearing; Be it enacted by the Karnataka State Legislature in the Sixty first year of the Republic of India as follows:- 1. Short title and commencement.- (1) This Act may be called the Karnataka Motor

Vehicles Taxation (Amendment) Act, 2010.

(2) It shall come into force with effect from the first day of April, 2010. (Sections 2 to 4 incorporated in the Principal Act) 5. Power to remove difficulty:- If any difficulty arises in giving effect to the provisions of the Principal Act, as amended by this act, the State Government may, by notification in the Official Gazette, make such provisions as may appear to it to be necessary or expedient for removing the said difficulty.

Provided that no such order shall be made after the expiry of a period of two years from the

date of commencement of this Act. ****** KARNATAKA ACT NO 17 OF 2011 (First Published in the Karnataka Gazette Extra-ordinary on the Twenty First day of March, 2011)

THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2011 (Received the assent of the Governor on the Fifteenth day of March, 2011)

An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957. Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purposes hereinafter appearing: Be it enacted by the Karnataka State Legislature in the Sixty-second year of the Republic of India as follows:- 1. Short title and commencement.- (1) This Act may be called as the Karnataka Motor Vehicles Taxation (Amendment) Act, 2011.

(2) It shall come into force with effect from the first day of April, 2011. (Sections 2 to 3 incorporated in the Principal Act) 4. Power to remove difficulty.- If any difficulty arises in giving effect to the provisions of this Amendment Act, the State Government may by notification in the official Gazette, make such provisions as may appear to it to be necessary or expedient for removing the said difficulty:

Provided that no such order shall be made after the expiry of a period of two years from the

date of commencement of this Amendment Act.

KARNATAKA ACT NO. 14 OF 2012

(First published in the Karnataka Gazette Extra-ordinary on the thirty-first day of March, 2012)

THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2012 (Received the assent of the Governor on the thirty-first day of March, 2012)

An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957. Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purposes hereinafter appearing; Be it enacted by the Karnataka State Legislature in the Sixty third year of the Republic of India as follows:- 1. Short title and commencement:- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2012

(2) It shall come into force with effect from the first day of April, 2012. (Sections 3 to 4 incorporated in the Principal Act)

5. Power to remove difficulty.- If any difficulty arises in giving effect to the provisions of the

Principal Act, as amended by this Act, the State Government may, by notification in the Official Gazette, make such provisions as may appear it to be necessary or expedient for removing the said difficulty.

Provided that no such order shall be made after the expiry of a period of two years from the

date of commencement of this Act.

******

KARNATAKA ACT NO 29 OF 2012 (First Published in the Karnataka Gazette Extra-ordinary on the Fourth day of August, 2012)

THE KARNATAKA MOTOR VEHICLES TAXATION (SECOND AMENDMENT) ACT, 2012 (Received the assent of the Governor on the Third day of August, 2012)

An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957.

Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purposes hereinafter appearing; Be it enacted by the Karnataka State Legislature in the sixty-third year of the Republic of India as follows:- 1. Short title and commencement:- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2012

(2) It shall be deemed to have come into force with effect from 1 st day of April, 2012. [Sections 3,4 and Schedule are incorporated in the Principal Act] 5.Savings.- Where in respect of any Motor Cabs the cost of which exceeds Rupees ten lakhs but does not exceed Rupees fifteen lakhs,-
- (a) lifetime tax has been paid from 1 st day of April, 2012 till the date of publication of the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2012 in the official Gazette shall be entitled for refund subject to the payment of quarterly tax.
- (b) tax was due prior to the 1 st day of April 2012, but has not been paid, such tax shall be collected at the rates prevailing prior to such day along with the penalty due, if any.
- (c) lifetime tax was due after 1 st

day of April, 2012 but has not been paid such tax shall

be collected alongwith the penalty.

KARNATAKA ACT NO 30 OF 2013 (First Published in the Karnataka Gazette Extra-ordinary on the eleventh day of March, 2013)

An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957.

Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purposes hereinafter appearing;

Be it enacted by the Karnataka State Legislature in the Sixty Fourth Year of

the Republic of India as follows:-

1. Short title and commencement:- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2013

(2) It shall come into force with effect from the first day of April, 2013.

[Third proviso of sub-section (3) of Section 4 is omitted in the Principal Act]

2. Amendment of section 4.- In the Karnataka Motor Vehicles Taxation Act, 1957

(Karnataka Act 35 of 1957) in section 4 , in sub-section (3), third proviso shall be omitted.

******

KARNATAKA ACT NO 18 OF 2014 (First Published in the Karnataka Gazette Extra-ordinary on the Twenty–eighth day of February, 2014)

THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2014 (Received the assent of the Governor on the Twenty–eighth day of February, 2014) An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957.

Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purposes hereinafter appearing;

Be it enacted by the Karnataka State Legislature in the Sixty fifth year of the

Republic of India as follows:- 1. Short title and commencement:- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2014.

(2) It shall come into force with effect from the first day of March, 2014. 2. Amendment of section 3.- In the Karnataka Motor Vehicles Taxation Act, 1957

(Karnataka Act 35 of 1957) (hereinafter referred to as the principal Act), in section 3, in

sub section (1), in the fourth proviso,-

(i) the explanation shall be renumbered as Explanation 1 and after explanation 1 as so renumbered, the following shall be inserted, namely:-

"Explanation-2.- In respect of motor vehicles registered outside the State of

Karnataka and which are in the State for a period exceeding thirty days, notwithstanding anything contained in the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of

1988), and in any order or direction contained in any judgment or order of any Court, tax shall be levied as specified in Parts A1, A2, A4, A5, A6, A7 and A8 as the case may be"; and

(ii) in clause (d), after the words "the cost of which exceeds rupees fifteen lakhs", the words, figures and brackets "other than those registered outside the State and covered with a permit issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)" shall be inserted. 3. Amendment of Schedule.- In schedule to the Principal Act,-

(1) in part A, in item 4,-
- (i) in sub-item (1), for clause (b) the following shall be substituted, namely:-

"(b) Motor Cabs other than those 100.00

liable to be taxed in clause (c) for every passenger"

(ii) after clause(b), the following shall be inserted, namely:- "(c) Motor cabs registered outside the State and covered with a permit issued under sub- section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) for every passanger" 500.00
(iii) in sub-item (4), in column (2), for the words and brackets "Vehicles permitted to carry six passengers (Motor Cabs and Maxi Cabs)", the words "Maxi Cabs" shall be substituted.

(2) in Part A8, in the heading, after the words "the cost of which exceeds rupees fifteen lakhs", the words, figures and brackets "other than those registered outside the State and covered with a permit issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)" shall be inserted. By Order and in the name of the Governor of Karnataka, S.B. GUNJIGAVI Secretary to Government Department of Parliamentary Affairs and Legislation ******

KARNATAKA ACT NO 08 OF 2016

(First Published in the Karnataka Gazette Extra-ordinary on the Thirty First day of March, 2016) THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2016

(Received the assent of the Governor on the Thirty First day of March, 2016) An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957.

Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purposes hereinafter appearing;

Be it enacted by the Karnataka State Legislature in the Sixty seventh year of the Republic of India as follows:-

1. Short title and commencement.- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2016.

(2) It shall come into force with effect from the first day of April, 2016.

In the Schedule in part A, amendments made to entries 4, 5 and 6 are incorporated in the

Principal Act.

KARNATAKA ACT NO. 16 OF 2017 (First Published in the Karnataka Gazette Extra-ordinary on the 31st day of March, 2017)

THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2017 (Received the assent of Governor on the 31st day of March, 2017)

An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957.

Whereas, it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose hereinafter appearing: Be it enacted by the Karnataka State Legislature in the Sixty Eighth year of the Republic of India as follows:-

1. Short title and commencement:- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2017. (2) It shall come into force with effect from first day of April 2017.

2. Amendment of Schedule:- In the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957), in the schedule, for Part A1 the following shall be substituted, namely:-

In the Schedule, Part A1 is incorporated in the Principal Act.

KARNATAKA ACT NO. 25 OF 2018

(First Published in the Karnataka Gazette Extra-ordinary on the 19

th day of July, 2018)

THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2018 (Received the assent of Governor on the 18 th day of July, 2018)

An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957. Whereas, it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose hereinafter appearing:

Be it enacted by the Karnataka State Legislature in the Sixty Ninth year of the Republic of India as follows:-

1. Short title and commencement:- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2018.

(2) It shall come into force with effect from the first day of August, 2018. In the Schedule, Part A item 8A is incorporated in the Principal Act. KARNATAKA ACT NO.3 OF 2020 (First Published in the Karnataka Gazette Extra-ordinary on the 26thn Day of March 2020) THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2020 (Received the assent of the Governor on the 24 th day of March 2020) An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957. Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose hereinafter appearing: Be it enacted by the Karnataka State Legislature in the seventy first year of the Republic of India as follows: 1. Short title and commencement: (1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2020.
(2) It shall come into force with effect from the first day of April, 2020. In the Schedule, Part A item No.5, Part A1 item No.3, Part A5 item No.3, Part A7 item No.3 and Part A8 item No.2 are incorporated in the Principal Act. KARNATAKA ACT NO.09 OF 2021 (First Published in the Karnataka Gazette Extra-ordinary on the 23 rd day of February, 2021) THE KARNATAKA MOTOR VEHICLES TAXATION (SECOND AMENDMENT) ACT, 2020 (Received the assent of the Governor on the 20 th day of February, 2021) An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957. Whereas, it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose hereinafter appearing: Be it enacted by the Karnataka State Legislature in the seventy first year of the Republic of India as follows:- 1. Short title and commencement:- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2020.
(2) It shall be deemed to have come into force with effect from 1 st day of April 2015, except column (3) of part A 9 of the schedule which shall come into force at once. 2. Amendment of Section 3,-In the Karnataka Motor Vehicle Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as ‘the Principal Act’) in Section 3, in sub- section (1), in the fourth proviso, after the clause (d), the following clause shall be inserted; namely:- "(e)In case of Combined Harvester Vehicles (as defined in clause (cb) of rule 2 of the Central Motor Vehicles Rules, 1989) tax shall be levied at the rates specified in Part-A9 of the Schedule". 3. Amendment of section 7:-In Section 7 of the principal Act, in sub-section (3), after the words, letter and figure“ and Part C5”, the words, letters and figures

“Part C6, Part C7 and Part C8” shall be inserted.

4. Amendment of the Schedule:- In the Schedule to the principal Act,-

(1) after part A8 the following new part A9 shall be inserted, namely:- “Part A9 {See Section 3 (1)} Lifetime tax for Combine Harvester Vehicle (As defined under rule 2 clause (cb) of the Central Motor Vehicle rules, 1989) Sl No (1) Class of Vehicle (2) Combine Harvester Vehicle used for Sugar Cane Harvesting only With effect from the date

of publication of the

Not more than 2 years 93% 93%

More than 2 years but not more than 3 years 87% 87% More than 3 years but not more than 4 years 81% 81% More than 4 years but not more than 5 years 75% 75% More than 5 years but not more than 6 years 69% 69% More than 6 years but not more than 7 years 64% 64% More than 7 years but not more than 8 years 59% 59% More than 8 years but not more than 9 years 54% 54% More than 9 years but not more than 10 years 49% 49%

More than 10 years but not more than 11 years 45% 45% More than 11 years but not more than 12 years 41% 41% More than 12 years but not more than 13 years 37% 37% More than 13 years but not more than 14 years 33% 33% More than 14 years but not more than 15 years 29% 29% More than 15 years 25% 25%

Notes : Cost of the Vehicle in relation to a motor Vehicle means,-

(c) In respect of a vehicle manufactured in India, cost of the Vehicle as per the purchase invoice issued either by the manufacturer or by the dealer of the vehicle including the excise duty, surcharge or cess, Goods and Services Tax etc., as payable in the State of Karnataka whichever is higher; and
(d) In respect of an imported motor vehicle, irrespective of its place of manufacture, the total cost incurred in importing the vehicle, that is to say, the value of the motor vehicle as endorsed in the bill of entry or such other document and assessed as such under the Customs Act, 1962, together with the customs duty levied freight charges incurred and other taxes levied there upon including additional duty/penalty levied if any, by the Customs Department or any other Department.”

(2) after part C7 the following new part shall be inserted, namely:- “Part C8 {See Section 7 (3)} Refund Table for Combined Harvester Vehicles Sl. No. (1) If after the Registration removal of vehicle or cancellation of Registration of vehicle taken place. (2) Percentage of Life Time Tax Paid to be Refunded (3)

17 Within a year 93%

After 1 year but within 2 years 87% After 2 year but within 3 years 81% After 3 year but within 4 years 75%

After 4 year but within 5 years 69% After 5 year but within 6 years 64% After 6 year but within 7 years 59% After 7 year but within 8 years 54% After 8 year but within 9 years 49% After 9 year but within 10 years 45% After 10 year but within 11 years 41% After 11 year but within 12 years 37% After 12 year but within 13 years 33% After 13 year but within 14 years 29% After 14 year but within 15 years 25% After 15 years Nil"

By order and in the name of the Governor of Karnataka

(K. DWARAKANATH BABU) Secretary to Government Department of Parliamentary Affairs and Legislation

KARNATAKA ACT NO. 18 OF 2022 (First Published in the Karnataka Gazette Extra-ordinary on the 31 st day of March, 2022)

THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2022 (Received the assent of the Governor on the 31 st day of March, 2022)

An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957. Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose hereinafter appearing: Be it enacted by the Karnataka State Legislature in the seventy third year of the Republic of India as follows:

1. Short title and commencement: (1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2022.

(2) It shall come into force with effect from 1 st April 2022.

2. Amendment of section 4.- In the Karnataka Motor Vehicles Taxation Act, 1957,

(Karnataka Act 35 of 1957) in section 4, in sub-section (1),-

(i) for the words “fifteen days” the words “a month” shall be substituted;
(ii) after sub-section (1) before the first proviso the following proviso shall be inserted, namely:- “Provided that the tax in respect of vehicle to be paid quarterly amounting to Rupees thirty thousand and above may be paid monthly on prorata basis before the expiry of validity of tax and subject to such condition as may be specified by the Government from time to time.”
(iii) after so inserting, in the existing first proviso for the words “Provided that” the words “Provided further that” shall be substituted. By Order and in the name of the Governor of Karnataka, G. SRIDHAR Secretary to Government Department of Parliamentary Affairs and Legislation KARNATAKA ACT NO. 31 OF 2023 (First Published in the Karnataka Gazette Extra-ordinary on the 28 th day of July, 2023) THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2023 (Received the assent of the Governor on the 27 th day of July, 2023) An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957. Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose hereinafter appearing: Be it enacted by the Karnataka State Legislature in the seventy fourth year of the Republic of India as follows: 1. Short title and commencement.- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023.

(2) It shall come into force at once. 2. Amendment of the Schedule.- In the Schedule to the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as the Principal Act),-
(1) in Part 'A',-
- (i) in item No. 2, for the words "Invalid carriages", the words "invalid carriages/Adapted vehicle/Divyangjan (availing GST Concession)" shall be substituted;
- (ii) in item 3, in sub-item (1), clause (c) and entries relating thereto shall be omitted;
- (iii) in item No. 8, in sub-item (f),-
- (a) in clause (i), in column (2), for the figures "20.00", the figures “100.00 ” shall be substituted;
- (b) in clause (ii), in column (2), for the figures "80.00", the figures “200.00 ” shall be substituted;
(2) for PART A6 of the Principal Act, the following shall be substituted, namely:- “PART A6 (see section 3(1)) Life time tax for goods vehicles having gross vehicle weight exceeding 1,500 Kgs. But not exceeding 12,000 Kgs. In weight laden, whether used for hire or reward or not. Item No. Class of Vehicles Goods vehicle having gross vehicle weight exceeding 1500 Kgs. And not exceeding 2000 Kgs. Rs. Goods vehicle having gross vehicle weight exceeding 2000Kgs. And not exceeding 3000Kgs.Rs. Goods vehicles having gross vehicle weight exceeding 3,000Kgs. And not exceeding 5,500Kgs. Rs. Goods vehicles having gross vehicle weight exceeding 5,500Kgs. And not exceeding 7,500Kgs. Rs. Goods vehicles having gross vehicle weight exceeding 7,500Kgs. And not exceeding 9,500Kgs. Rs. Goods vehicles having gross vehicle weight exceeding 9,500Kgs. And not exceeding 12,000Kgs. Rs.

Registration of New Vehicle 20,000 30,000 40,000 60,000 80,000 1,00,000 B If the vehicle is already registered and its age from the month of Registration is:

1 Not more than 2

years 18600 27900 37200 55800 74400 93000 2 More than 2 Years but not more than 3 Years 17400 26400 35400 53400 71400 89400 3 More than 3 Years but not more than 4 Years 16200 24900 33600 51000 68400 85800 4 More than 4 Years but not more than 5 Years 15000 23400 31800 48600 65400 82200 5 More than 5 Years but not more than 6 Years 13800 21900 30000 46200 62400 78600 6 More than 6 Years but not more than 7 Years 12800 20600 28400 44200 59600 75200 7 More than 7 Years but not more than 8 Years 11800 19300 26800 42200 56800 71800 8 More than 8 Years but not more than 9 Years 10800 18000 25200 40200 54000 68400 9 More than 9 Years but not more than 10 Years 9800 16700 23600 38200 51200 65000 10 More than 10 Years but not more than 11 Years 9000 15600 22200 36600 48600 61800

11 More than 11 Years but not more than 12 Years 8200 14500 20800 35000 46000 58600 12 More than 12 Years but not more than 13 Years 7400 13400 19400 33400 43400 55400 13 More than 13 Years but not more than 14 Years 6600 12300 18000 31800 40800 52200 14 More than 14 Years but not more than 15 Years 5800 11200 16600 30200 38200 49000 15 More than 15 years 5000 10100 15200 28600 35600 45800 ”

(3) for Part A8 of the Principal Act, the following shall be substituted, namely:- “PART A8 (see section 3(1)) Life time Tax for Motor Cabs other than those registered out- side the State and covered with the permit issued under sub-section (9) of section 88 of the Motor Vehicle Act, 1988 (Central Act 59 of 1988). Sl No Class of vehicles Cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceeding Rs. 15 Lakhs Cost of the vehicle which exceeds Rs. 15 Lakhs A At the time of Registration of New Vehicles 9% of the cost of the vehicle 15% of the cost of the vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time

Clause A Not more than 2 years 93% 93% More than 2 Years but not more than 3 Years 87% 87% More than 3 Years but not more than 4 Years 81% 81% More than 4 Years but not more than 5 Years 75% 75% More than 5 Years but not more than 6 Years 69% 69% More than 6 Years but not more than 7 Years 64% 64% More than 7 Years but not more than 8 Years 59% 59% More than 8 Years but not more than 9 Years 54% 54% More than 9 Years but not more than 10 Years 49% 49% More than 10 Years but not more than 11 Years 45% 45% More than 11 Years but not more than 12 Years 41% 41% More than 12 Years but not more than 37% 37%

13 Years More than 13 Years but not more than 14 Years 33% 33% More than 14 Years but not more than 15 Years 29% 29% More than 15 years 25% 25% Notes:

(1) In respect of vehicles for which tax was due prior to the 1 st day of April, 2012, but has not been paid, such tax shall be collected at the rates prevailing prior to such day along with the penalty due, if any.
(2) In its order dated 08-10-2012 passed in WP No. 33654-58/2012, the Hon’ble High Court of Karnataka has granted two installments for payment of the tax: The first installment is payable before 31-12-2012 and the Second Installment is payable before 31-03-2013. This concession is available only to vehicles registered prior to 01-04-2012.
(3) Cost of the vehicle in relation to motor vehicle means,-
- (a) In respect of a vehicle manufactured in India, cost of the vehicle as per the purchase invoice issued either by the manufacturer or by the dealer of the vehicle including the excise duty, surcharge or cess, Goods and Services Tax etc., as payable in the State of Karnataka whichever is higher; and
- (b) In respect of an imported motor vehicle, irrespective of its place of manufacture, the total cost incurred in importing the vehicle, that is to say, the value of the motor vehicle as endorsed in the Bill of Entry or such other document and assessed as such under the Customs Act. 1962, together with the Customs Duty levied, freight charges incurred and other taxes levied thereupon including additional duty or penalty levied if any, by the Customs Department or any other Department.”
(4) for Part C5 of the Principal Act, the following shall be substituted, namely:- “PART C5 (see section 7(3)) Refund table for goods vehicles having gross vehicle weight exceeding 1,500 Kgs. But not exceeding 12,000 Kgs. in respect of which lifetime tax is paid under Part A6 Item No. Class of Vehicles Goods vehicle having gross vehicle weight exceeding 1500 Kgs. And not Goods vehicle having gross vehicle weight exceeding 2000Kgs. And not exceeding 3000Kgs.Rs. Goods vehicles having gross vehicle weight exceeding 3,000Kgs. And not exceeding 5,500Kgs. Rs. Goods vehicles having gross vehicle weight exceeding 5,500Kgs. And not exceeding 7,500Kgs. Rs. Goods vehicles having gross vehicle weight exceeding 7,500Kgs. And not exceeding 9,500Kgs. Rs. Goods vehicles having gross vehicle weight exceeding 9,500Kgs. And not exceeding 12,000Kgs. exceeding 2000 Kgs. Rs. Rs. 2 3 4 5 6 7 8

within 2 years 17400 26400 35400 53400 71400 89400 After 2 year but within 3 years 16200 24900 33600 51000 68400 85800 After 3 year but within 4 years 15000 23400 31800 48600 65400 82200 After 4 year but within 5 years 13800 21900 30000 46200 62400 78600 After 5 year but within 6 years 12800 20600 28400 44200 59600 75200 After 6 year but within 7 years 11800 19300 26800 42200 56800 71800 After 7 year but within 8 years 10800 18000 25200 40200 54000 68400 After 8 year but within 9 years 9800 16700 23600 38200 51200 65000 After 9 year but within 10 years 9000 15600 22200 36600 48600 61800 After 10 year but within 11 years 8200 14500 20800 35000 46000 58600 After 11 year but within 12 years 7400 13400 19400 33400 43400 55400 After 12 year but within 13 years 6600 12300 18000 31800 40800 52200 After 13 year but within 14 years 5800 11200 16600 30200 38200 49000 After 14 year but within 15 years 4200 9000 13800 27000 33000 42600

After 15 years Nil Nil Nil Nil Nil Nil

(5) for Part C7 of the Principal Act, the following shall be substituted, namely:- "PART C7 (see section 7(3)) Refund Table for Motor Cab cost of which exceeds Rs 10 Lakhs Sl. No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place.

Percentage of Life Time

Tax paid to be refunded

3. Power to remove difficulty.- (1) If any difficulty arises in giving effect to the provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023 the State Government may, by order published in the Official Gazette, make such provisions as may appear to it be necessary or expedient for the purposes removing difficulty: Provided that, no such order shall be made after the expiry of a period of two years from the date of commencement of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023.

(2) Every order made under sub-section (1) shall, as soon as after it is made, be laid before the State Legislature. By Order and in the name of the Governor of Karnataka, G.SRIDHAR Secretary to Government Department of Parliamentary Affairs and Legislation ORDER No. TD 03 TDR 2023/Part-1, Bengaluru, Dated: 30.08.2023. In exercise of the powers conferred by section 3 of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023, the Government of Karnataka hereby makes the following order to remove the difficulties in the implementation of the provisions of section 3 of the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957), namely:- 1. Title and Commencement.- (1) This order may be called the Karnataka Motor Vehicles Taxation (Power to remove difficulties) Order, 2023.
(2) It shall come into force from the date of commencement of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023. 2. Amendment of section 3.- In the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) (herein after referred to as the Principal Act) in section 3, in sub-section (1),-(i) in the fifth proviso, in clause (aa), for the figures and letters “5,500 kgs” the figures and letters “12,000 kgs” shall be substituted; and (ii) in clause (d), for the words “fifteen lakhs” the words “ten lakhs” shall be substituted. 3. Amendment of section 4.- In the Principal Act, in section 4, in sub section (1),-
- (i) in the fourth proviso, for the words “Rupees fifteen lakhs” the words “Rupees ten lakhs” shall be substituted.3
- (ii) In the fifth proviso, for the figures and letters “3,000 kgs” and “1 st day of April 2007”the figures and letters “12,000 kgs” and “1 st day of April 2023” shall respectively be substituted. By order and in the name of the Governor of Karnataka (PUSHPA V.S.) Under Secretary to Government, Department of Transport Whereas a tax at the rates specified in Part A of the Schedule is levied on all Motor Vehicles suitable for use on roads under section 3 of the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957). Whereas in clause (aa) of the fifth proviso to sub-section (1) of section 3 of the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957), tax is levied at the rates specified in Part A6 of the Schedule, in case of goods vehicles having gross vehicle weight exceeding 1,500 kgs but not exceeding 5,500 kgs in weight laden, whether used for hire or reward or not. Whereas in clause (d) of sub-section (1) of section 3 of the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957), tax is levied at the rates specified in Part A8 of the Schedule in the case of Motor Cabs the cost of which exceeds rupees fifteen lakhs other than those registered outside the State and covered with a permit issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988). Whereas Part A6 of the Schedule of the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957), has been substituted by the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023 wherein lifetime tax for goods vehicles having gross vehicle weight exceeding 1,500 kgs but not exceeding 12,000 kgs in weight laden, whether used for hire or reward or not has been specified. Whereas Part A8 of the Schedule of the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957), has been substituted by the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023 wherein Life time tax for motor cabs other than those registered outside the State and covered with the permit issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) has been specified.

Whereas the following difficulties had arisen in giving effect to the provisions

of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023 (Karnataka Act 31 of 2023) namely:-

(i) Lifetime tax for goods vehicles having gross vehicle weight exceeding 5,500 kgs in weight laden, whether used for hire or reward or not;
(ii) Lifetime tax for motor cabs the cost of which exceeds rupees ten lakhs; and
(iii) Other consequential amendments to section 4. Whereas to remove the above difficulties, the Government had issued the Karnataka Motor Vehicles Taxation (Power to remove difficulties) Order, 2023 vide Order No:TD 03 TDR 2023/Part-1, dated:30.08.2023 published in the Karnataka Gazette Extra-ordinary dated:30.08.2023. Whereas the Government has received representations from several

Transport Operators Associations regarding difficulties faced in payment of Lifetime

Tax under the provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023 and have urged for postponement of tax payment and facility of paying tax in installments.

Whereas the approval of the Finance Department has obtained in the endorsement No. FD 325 EXP-11/2023 dated:02.09.2023 and No.FD 344 EXP- 11/2023 dated:04.09.2023.

In the above circumstances the Government of Karnataka hereby clarifies as under,-

ORDER (2) NO.TD 133 TDO 2023, Bangalore, Dated:08.09.2023.

In exercise of the powers conferred by section 3 of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023, (Karnataka Act 31 of 2023) the Government of Karnataka hereby clarifies that,-

“The provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act,

2023, (Karnataka Act 31 of 2023), shall come into force with effect from 1 st day of November, 2023.

Note:

(i) In case of new vehicle to be registered, tax levied shall be paid in full at the time of registration and in case of already registered goods vehicles having Gross Vehicle Weight (GVW) exceeding 1500 kgs but not exceeding 12000 kgs levied under Part A6 of the Schedule and already registered motor cabs levied under Part A8 of the Schedule, the lifetime tax levied may be paid in two equal installments, in the following manner, namely:-

(a) Out of the tax so levied, half of the amount shall be paid at the time of tax due; and
(b) The balance of tax shall be paid within five months from the date of payment of the first installment.
- (ii) For goods vehicles and motor cabs due for payment of tax under Part- A of the Schedule before the date of commencement of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023 (Karnataka Act 31 of 2023) shall pay taxes without penalty till 31 st day of October, 2023.
- (iii) The registered owner who has paid the tax in part under clause (i) of third proviso of sub-section (3) of section 4 shall not be entitled for a refund of tax, unless the tax is paid in full” By order and in the name of the Governor of Karnataka (PUSHPA V.S.) Under Secretary to Government, Department of Transport.

KARNATAKA ACT NO. 34 OF 2023

(First Published in the Karnataka Gazette Extra-ordinary on the 30

th day of December, 2023)

THE KARNATAKA MOTOR VEHICLES TAXATION (SECOND AMENDMENT) ACT, 2023

(Received the assent of the Governor on the 30 th day of December, 2023)

An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957.

Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose hereinafter appearing:

Be it enacted by the Karnataka State Legislature in the seventy fourth year of the Republic of India as follows:

1. Short title and commencement.- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2023.

(2) It shall come into force with effect from 01-01-2024.

2. Amendment of section 3.- In the Karnataka Motor Vehicles

Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as the Principal Act), in section 3 in sub-section (1), in the fifth proviso,-

(i) in clause (aa), for the figures and letters "5500 kgs", the figures and letters "12,000 kgs'" shall be substituted; and
(ii) in clause (d), for the words " fifteen", the words " ten" shall be substituted.

3. Amendment of section 4.- In section 4 of the Principal Act, in sub-

section (1),-

(i) in the fourth proviso, for the words "Rupees fifteen lakhs", the words "Rupees ten lakhs" shall be substituted;
(ii) in the fifth proviso for the figures and letters "3000 kgs" and "1 st day of April, 2007" the figures and letters "12,000 kgs" and letters "1 st day of January, 2024" shall be substituted respectively; (iii)in sub-section (3), after the second proviso, the following shall be inserted, namely:- "Provided also that, in case of new vehicle registered or other State goods vehicles migrating to this State having GVW exceeding 1500kgs but not exceeding 12000 kgs, tax levied shall be levied under Part-A6. Provided also that, in case of new vehicle registered or other State motor cab vehicles migrating to this State tax shall be levied under Part-A8." 4. Amendment of section 7.- In Section 7 of the Principal Act, in sub- section (3), after the second proviso, the following shall be inserted, namely:- "Provided further that, the registered owner who has paid the tax in part under clause (i) of third proviso of sub-section (3) of section 4 shall not be entitled for a refund of tax, unless the tax is paid in full".

5. Amendment of Schedule.- In the Schedule to the Principal Act,-

(1) In Part-A:-
- (i) In item 2 for figures, letter and words “invalid carriage”, the figures, letter and words “invalid carriage/Adapted vehicle/ Divyangjan (availing GST Concession)” shall be substituted;
- (ii) In item 3, in sub-item (1), clause (c) after the figures and letters "12,000 kgs", the words “already registered vehicles in the state” shall be inserted;
- (iii) In item 4, in sub-item (1), before the word "Vehicles", the words, “Already registered in the state” shall be inserted;
- (iv) In item 8, clause (f), sub-item (i), for figures, "20" the figures, "100" shall be substituted; and
- (v) In item 8, clause (f), sub-item (ii), for figures, "80" the figures, "200" shall be substituted.
(2) For Part A5 and the entries relating thereto, the following shall be substituted, namely:- “PART A5 (See Section 3(1)) Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles.

Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which does not exceed Rs. 5 Lakhs. Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceedsRs 5 Lakhs but does not exceeding Rs.10 Lakhs Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs10 Lakhs but does not exceeding Rs20 Lakhs Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs.20 Lakhs. 1 2 3 4 5 6

A At the time of Registration of New Vehicle 13 % of cost of the Vehicle 14 % of the cost of the Vehicle 17% of the cost of the Vehicle 18% of the cost of the Vehicle

B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A

Not more than 2 years 93% 93% 93% 93%

More than 2 Years but not

more than 3 Years 87% 87% 87% 87%

More than 3 Years but not

more than 4 Years 81% 81% 81% 81%

More than 4 Years but not

more than 5 Years

more than 6 Years 69% 69% 69% 69%

More than 6 Years but not

more than 7 Years 64% 64% 64% 64%

More than 7 Years but not

more than 8 Years 59% 59% 59% 59%

More than 8 Years but not

more than 9 Years 54% 54% 54% 54%

More than 9 Years but not

more than 10 Years 49% 49% 49% 49% More than 10 Years but not more than 11 Years 45% 45% 45% 45% More than 11 Years but not more than 12 Years 41% 41% 41% 41% More than 12 Years but not more than 13 Years 37% 37% 37% 37% More than 13 Years but not more than 14 Years 33% 33% 33% 33% More than 14 Years but not more than 15 Years 29% 29% 29% 29% 15 More than 15 years 25% 25% 25% 25%

(3) For Part A6 and the entries relating thereto, the following shall be substituted, namely:- “PART A6 (See Section 3(1)) Life time tax for goods vehicles having gross vehicle weight exceeding 1,500 Kgs. But not exceeding 12,000 Kgs. In weight laden, whether used for hire or reward or not. Item No. Class of Vehicles Goods vehicle having gross vehicle weight exceeding 1500 Kgs. and not exceeding Goods vehicle having gross vehicle weight exceeding 2000Kgs. and not exceeding Goods vehicles having gross vehicle weight exceeding 3,000Kgs. and not exceeding Goods vehicles having gross vehicle weight exceeding 5,500Kgs. and not exceeding Goods vehicles having gross vehicle weight exceeding 7,500Kgs. and not exceeding Goods vehicles having gross vehicle weight exceeding 9,500Kgs. and not exceeding

New Vehicle 20,000 30,000 40,000 60,000 80,000 1,00,000 B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A

Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 93% 93% 93% 93% 93% 2 More than 2 Years but not more than 3 Years 87% 87% 87% 87% 87% 87% 3 More than 3 Years but not more than 4 Years 81% 81% 81% 81% 81% 81% 4 More than 4 Years but not more than 5 Years

Years

69% 69% 69% 69% 69% 69% 6 More than 6 Years but not more than 7 Years 64% 64% 64% 64% 64% 64% 7 More than 7 Years but not more than 8 Years 59% 59% 59% 59% 59% 59% 8 More than 8 Years but not more than 9 Years 54% 54% 54% 54% 54% 54% 9 More than 9 Years but not more than 10 Years 49% 49% 49% 49% 49% 49% 10 More than 10 Years but not more than 11 Years 45% 45% 45% 45% 45% 45% 11 More than 11 Years but not more than 12 Years 41% 41% 41% 41% 41% 41% 12 More than 12 Years but not 37% 37% 37% 37% 37% 37%

more than 13

Years 13 More than 13 Years but not more than 14 Years 33% 33% 33% 33% 33% 33% 14 More than 14 Years but not more than 15 Years 29% 29% 29% 29% 29% 29% 15 More than 15 years 25% 25% 25% 25% 25% 25%

(4) For Part A8 and the entries relating thereto, the following shall be substituted, namely:- “PART A8 (See section 3(1)) Lifetime Tax for Motor Cabs other than those registered out- side the State and covered with the permit issued under sub-section (9) of Section 88 of the Motor Vehicle Act 1988(Central Act 59 of 1988).

Lakhs but does not exceeding Rs. 15 Lakhs

Rs. 15 Lakhs

A At the time of Registration of New Vehicles 9% of the cost of the vehicle 15% of the cost of the vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time

Tax levied under Clause A

Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 93% More than 2 Years but not more than 3 Years 87% 87% More than 3 Years but not more than 4 Years 81% 81% More than 4 Years but not more than 5 Years 75% 75% More than 5 Years but not more than 6 Years 69% 69% More than 6 Years but not more than 7 Years 64% 64% More than 7 Years but not more than 8 Years 59% 59% More than 8 Years but not more than 9 Years 54% 54% More than 9 Years but not more than 10 Years 49% 49%

More than 10 Years

but not more than 11 Years 45% 45% More than 11 Years but not more than 12 Years 41% 41% More than 12 Years but not more than 13 Years 37% 37% More than 13 Years but not more than 14 Years 33% 33% More than 14 Years but not more than 15 Years 29% 29% 15 More than 15 years 25% 25%

(5) For Part C5 and the entries relating thereto, the following shall be substituted, namely:- “PART C5 (See Section 7(3)) Refund table for goods vehicles having gross vehicle weight exceeding 1,500 Kgs. But not exceeding 12,000 Kgs. in respect of which lifetime tax is paid under Part A6 Sl. No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place.

Percentage of Life

Time Tax paid to be refunded

(6) For Part C7 and the entries relating thereto, the following shall be substituted, namely:- “PART C7 (See section 7(3)) Refund Table for Motor Cab cost of which exceeds Rs 10 Lakhs Sl.No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place. Percentage of Life Time Tax paid to be refunded

6. Repeal.- The Karnataka Motor Vehicles Taxation (Amendment) Act,

2023 (Karnataka Act 31 of 2023) is hereby repealed.

7. Power to remove difficulty.- (1) If any difficulty arises in giving effect to the provisions of the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2023 the State Government may, by notification in the Official Gazette, make such provisions as may appear to it to be necessary or expedient for purpose of removing the difficulty: Provided that, no such order shall be made after the expiry of a period of two years from the date of commencement of the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2023.

(2) Every order made under sub-section (1), shall as soon as after it is made, be laid before the State Legislature. By Order and in the name of the Governor of Karnataka, G. SRIDHAR Secretary to Government Department of Parliamentary Affairs and Legislation KARNATAKA ACT NO.12 OF 2024 (First Published in the Karnataka Gazette Extra-ordinary on the 07 th day of March 2024) THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT,

(Received the assent of the Governor on the 06

th day of March 2024)

An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957. Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose hereinafter appearing: Be it enacted by the Karnataka State Legislature in the seventy fifth year of the Republic of India as follows: 1. Short title and commencement.- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2024.

(2) It shall come into force at once. 2. Amendment of Section 3.- In the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as Principal Act), in section 3, in sub-section (1), in the fourth proviso, for clause (c), the following shall be substituted, namely:- “(c) In case of Construction Equipment Vehicles (as defined in clause (cab) of rule 2 of the Central Motor Vehicles Rules, 1989) and vehicles fitted with air compressor and generator, tax shall be levied at the rates specified in Part- A7 of the schedule.”

3. Amendment of section 3-A.- In the Principal Act, in section 3-A,

after sub-section (1) the following shall be inserted, namely:- “(1A) In addition to the existing cess of the tax levied under Section 3 on the Motor Vehicles registered under the Motor Vehicles Act,1988 (Central Act 59 0f 1988), 3% additional cess shall be levied and collected on the transport vehicles for the purpose of the Karnataka Motor Transport and Other Allied Workers Social Security and Welfare Fund.”

4. Amendment of schedule.-In the Schedule to the Principal Act,-

(i) For Part A5 and the entries relating thereto, the following shall be substituted, namely:- “PART A5 {See Section 3(1)} Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles. Sl No Class of vehicles Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which does not exceeds Rs. 5 Lakhs Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5

Sq. Mtrs, cost of

which exceeds Rs.5 Lakhs but does not exceeds Rs.10Lakhs Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs.10 Lakhs but does not exceeds Rs.20 Lakhs Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs.20 Lakhs Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which exceeds Rs.25 Lakhs 1 2 3 4 5 6 7 A At the time of Registration of New Vehicle

14 % of the cost of the Vehicle 17% of the cost of the Vehicle 18% of the cost of the Vehicle 10% of the cost of the Vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A Percentage of the

Life Time Tax levied

under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 93% 93% 93% 93% 2 More than 2 Years but not more than 3 Years

87% 87% 87% 87% 87% 3 More than 3 Years but not more than 4 Years 81% 81% 81% 81% 81% 4 More than 4 Years but not more than 5 Years 75% 75% 75% 75% 75% 5 More than 5 Years but not more than 6 Years 69% 69% 69% 69% 69% 6 More than 6 Years but not more than7 Years 64% 64% 64% 64% 64% 7 More than 7 Years but not more than 8 Years 59% 59 59% 59% 59% 8 More than 8 Years but not more than 9 Years 54% 54% 54% 54% 54% 9 More than 9 Years but not more than10 Years 49% 49% 49% 49% 49% 10 More than10 Years but not more than11 Years 45% 45% 45% 45% 45% 11 More than 11 Years but not more than12 Years 41% 41% 41% 41% 41%

12 More than12 Years but not more than13 Years 37% 37% 37% 37% 37% 13 More than13 Years but not more than 14 Years 33% 33% 33% 33% 33% 14 More than14 Years but not more than 15 Years 29% 29% 29% 29% 29% 15 More than15 years

25% 25% 25% 25% 25%

(ii) In Part A7, for the heading “Lifetime Tax for Construction Equipment Vehicles (As defined under Rule 2(ca) of the Central Motor Vehicle Rules, 1989) and vehicles fitted with Air Compressor and Generators”

the heading “Lifetime Tax for Construction Equipment Vehicles (As

defined under clause (cab) of rule 2 of the Central Motor Vehicle Rules,1989)and vehicles fitted with Air Compressor and Generators” shall be substituted.

(iii) In Part C6, for the heading “Refund Table for Construction Equipment Vehicles (As defined under Rule 2(ca) of Central Motor Vehicle Rules, 1989) and vehicles fitted with Air Compressor or Generators” the

heading “Refund Table for Construction Equipment Vehicles (As

defined under clause (cab) of rule 2 of the Central Motor Vehicle

Rules, 1989) and vehicles fitted with Air Compressor or Generators”

shall be substituted.

5. Power to remove difficulty.-(1) If any difficulty arises in giving

effect to the provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2024, the State Government may, by notification in the Official Gazette, make such provisions as may appear to it to be necessary or expedient for purpose of removing the difficulty:

Provided that, no such order shall be made after the expiry of a period of two years from the date of commencement of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2024.

(2) Every order made under sub-section (1), shall as soon as after it is made, be laid before the State Legislature. By Order and in the name of the Governor of Karnataka, G. SRIDHAR Secretary to Government Department of Parliamentary Affairs and Legislation KARNATAKA ACT NO. 03 OF 2025

(First Published in the Karnataka Gazette Extra-ordinary on the 09

th day of January 2025)

THE KARNATAKA MOTOR VEHICLES TAXATION (SECOND AMENDMENT) ACT, 2024

(Received the assent of the Governor on the 08 th day of January 2025)

An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957. Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose hereinafter appearing: Be it enacted by the Karnataka State Legislature in the seventy fifth year of the Republic of India as follows:- 1. Short title and commencement.- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2024.

(2) It shall come into force from such date as the State Government may, by notification in the official Gazette, appoint. 2. Amendment of section 3A.- In the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) in section 3A, after sub- section (1A), the following shall be inserted, namely:- “(1B) In Addition to the existing cess of the tax levied under section 3 on the Motor Vehicles registered under the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), additional cess of Rupees Five Hundred for two wheeler and Rupees One Thousand for Motor Cars shall be levied and collected on the non-transport vehicles at the time of registration for the purpose of the Karnataka Motor Transport and other Allied Workers Social Security and Welfare Fund. Explanation: For the purpose of this sub-section ‘non-transport vehicles’ means as specified by a Notification by the Central Government under the provisions of the Motor Vehicles Act, 1988.” 3. Power to remove difficulty.- (1) If any difficulty arises in giving effect to the provisions of the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2024, the State Government may by notification in the Official Gazette, make such provisions as may appear to it to be necessary or expedient for purpose of removing the difficulty: Provided that, no such order shall be made after the expiry of a period of two years from the date of commencement of the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2024.
(2) Every order made under sub-section (1), shall as soon as after it is made, be laid before the State Legislature. By Order and in the name of the Governor of Karnataka, G. SRIDHAR Secretary to Government Department of Parliamentary Affairs and Legislation KARNATAKA ACT NO. 24 OF 2025 (First Published in the Karnataka Gazette Extra-ordinary on the 4 th day of April 2025) THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, (Received the assent of the Governor on the 3 rd day of April 2025) An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957. Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose hereinafter appearing: Be it enacted by the Karnataka State Legislature in the seventy sixth year of the Republic of India as follows:- 1. Short title and commencement.- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2025.
(2) It shall come into force from such date as the State Government may, by notification in the official Gazette, appoint.

2. Amendment of section 3.- In section 3 of the Karnataka Motor

Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as the Principal Act), in sub-section (1), in the fifth proviso, in clause (d),

the words “the cost of which exceeds rupees ten Lakhs” shall be omitted.

3. Amendment of section 4.- In section 4 of the Principal Act, in sub- section (1), in the fifth proviso, the words “the cost of which exceeds rupees

ten Lakhs” shall be omitted.

4. Amendment of the Schedule.- In the schedule of the Principal Act,-

(i) for Part A7 except Notes, the following shall be substituted, namely:- “PART A7 (see section 3(1)) Lifetime Tax for Construction Equipment Vehicles (As defined under clause (cab) of rule 2 of the Central Motor Vehicle Rules, 1989) and vehicles fitted with Air Compressor and Generators Sl No Class of vehicles Percentage of Tax Levied on Construction Equipment Vehicles A At the time of Registration of New Vehicles 8 percent of cost of the vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time

Tax levied under Clause A

Not more than 2 years 93% 2 More than 2 Years but not more than 3 Years 87% 3 More than 3 Years but not more than 4 Years 81% 4 More than 4 Years but not more than 5 Years 75% 5 More than 5 Years but not more than 6 Years 69% 6 More than 6 Years but not more than 7 Years 64% 7 More than 7 Years but not more than 8 Years 59% 8 More than 8 Years but not more than 9 Years 54% 9 More than 9 Years but not more than 10 Years 49% 10 More than 10 Years but not more than 11 Years 45% 11 More than 11 Years but not more than 12 Years 41% 12 More than 12 Years but not more than 13 Years 37% 13 More than 13 Years but not more than 14 Years 33% 14 More than 14 Years but not more than 15 Years 29% 15 More than 15 years 25%

(ii) for Part A8, the following shall be substituted, namely:- “PART A8 (see section 3(1)) Life time Tax for Motor Cabs other than those registered out-side the State and covered with the permit issued under sub-section (9) of section 88 of the Motor Vehicle Act, 1988 (Central Act 59 of 1988). Sl No Class of vehicles Cost of the vehicle which does not exceeds Rs. 10 Lakhs Cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceeding Rs. 15 Lakhs Cost of the vehicle which exceeds Rs. 15 Lakhs Motor Cabs which run on Electricity having cost of the vehicle which exceed Rs. 25 Lakhs A At the time of Registration of New Vehicles 5 % of the cost of the vehicle 9% of the cost of the vehicle 15% of the cost of the vehicle 10% of the cost of the vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Not more than 2 years 93% 93% 93% 93% More than 2 Years but not more than 3 Years 87% 87% 87% 87% More than 3 Years but not more than 4 Years 81% 81% 81% 81% More than 4 Years but not more than 5 Years 75% 75% 75% 75% More than 5 Years but not more than 6 Years 69% 69% 69% 69% More than 6 Years but not more than 7 Years 64% 64% 64% 64% More than 7 Years but not more than 8 Years 59% 59% 59% 59% More than 8 Years but not more than 9 Years 54% 54% 54% 54% More than 9 Years but not more than 10 Years 49% 49% 49% 49% More than 10 Years but not more than 11 Years 45% 45% 45% 45% More than 11 Years but not more than 12 Years 41% 41% 41% 41% More than 12 Years but not more than 37% 37% 37% 37% 13 Years More than 13 Years but not more than 14 Years 33% 33% 33% 33% More than 14 Years but not more than 15 Years 29% 29% 29% 29% More than 15 years 25% 25% 25% 25% ”
(iii) for Part C7, the following shall be substituted, namely:- "PART C7 (see section 7(3)) Refund Table for Motor Cab Sl. No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place.

Percentage of Life Time

Tax paid to be refunded Within a year 93% After 1 year but within 2 years 87% After 2 year but within 3 years 81% After 3 year but within 4 years 75%

After 4 year but within 5 years

69%

After 5 year but within 6 years

64% After 6 year but within 7 years 59%

After 7 year but within 8 years

54%

After 8 year but within 9 years

49%

After 9 year but within 10 years

45%

After 10 year but within 11 years

41%

After 11 year but within 12 years

37%

After 12 year but within 13 years

33%

After 13 year but within 14 years

29%

After 14 year but within 15 years

25% After 15 years Nil ”

5. Power to remove difficulty.- (1) If any difficulty arises in giving effect to the provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2025 the State Government may, by order published in

the Official Gazette, make such provisions as may appear to it be necessary or expedient for the purposes removing difficulty:

Provided that, no such order shall be made after the expiry of a period of two years from the date of commencement of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2025.

(2) Every order made under sub-section (1) shall, as soon as after it is made, be laid before the State Legislature. By Order and in the name of the Governor of Karnataka, G. SRIDHAR Secretary to Government Department of Parliamentary Affairs and Legislation ಕರ್ನಾಟಕ ಸರ್ಕಾರ [ KARNATAKA ACT 29 OF 2026

(First published in the Karnataka Gazette Extra-ordinary on the 10

th day of April, 2026)

THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT,

(Received the assent of the Governor on the 9

th day of April, 2026)

An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957.

Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose hereinafter appearing:

Be it enacted by the Karnataka State Legislature in the seventy seventh year of the Republic of India, as follows:-

1. Short title and commencement.- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2026.

(2) It shall come into force from such date as the State Government may, by notification in the official Gazette, appoint. 2. Amendment of section 3.- In section 3 of the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as the Principal Act), in sub-section (1), after fourth proviso, in Explanation-2, for the words, letters and figures “Parts A1, A2, A4, A5, A6, A7 and A8”, the words, letters and figures “Parts A1, A2, A2(a), A4, A5, A5(a), A6, A7, A8, A8(a), A9 and A10” shall be substituted.

3. Amendment of section 4.- In section 4 of the Principal Act, in

sub-section (3), after fourth proviso, the following shall be inserted, namely:- “Provided also that, in case of new vehicle registered or other State vehicles migrating to this State, tax shall be levied as per the schedule Part- A.”

4. Amendment of section 7.- In section 7 of the principal Act, in sub-section (3), after the word, letter and figure “Part C8”, the words, letters, figures and brackets “Part C1(a), Part C4(a) and Part C7(a)” shall be inserted;

5. Amendment of schedule.- In the Schedule to the Principal Act,-

(1) in Part A,-
- (i) (a) in item no. 03, after the words "cash van", the words "already registered Commercial Tractor Trailers in the State" shall be inserted;
- (b) for item no. 05(a) and the entries relating thereto, the following shall be substituted, namely:- “

5(a)(i) Motor vehicles (Contract carriages) plying for hire or reward

and constructed or adopted to carry more than 20 passengers (excluding driver and conductor or attendant) and comply with rule 151(2) of the Karnataka Motor

Vehicles Rules, 1989, for every passenger.

1500.00

(ii) Motor vehicles (Contract carriages) plying for hire or reward and constructed or adopted to carry more than 12 passengers but not more than 20 passengers (excluding driver and conductor or attendant)other than those liable to be taxed under item 5(a)(i) for every passengers. 1500.00
(iii) Motor vehicles (Contract carriages) plying for hire or reward and constructed or adopted to carry more than 20 passengers (excluding driver and conductor or attendant)other than those liable to be taxed under item 5(a) (i) for every passengers. 2000.00
(iv) Motor vehicles (LMV-Contract carriages) plying for hire or reward and constructed or adopted to carry more than 12 passengers but not more than 20 passengers (excluding driver and conductor or attendant) which are converted from maxi cab where registered/ conversion on or before 28-05-2021 and comply with rule 151(2) of the Karnataka Motor Vehicles Rules, 1989 for every passenger. 700.00 ”

6 (a) Motor Vehicles (luxury buses) plying for hire or reward,

constructed or adapted to carry more than 12 passengers (excluding driver and conductor or attendant) and comply with rule 128 of the Central Motor Vehicles rules, 1989, or Motor Vehicles with permits granted under Rule 82 to 85-A of the Central Motor Vehicles Rules 1989 or permits under sub-section (14) read with sub-section (9) of section 88 of the Motor Vehicles Act, 1988, plying for hire or reward permitted to carry more than twelve passengers (excluding driver and conductor or attendant) for every passenger.

2500.00

(b) Motor Vehicles (Sleeper Coaches) plying for hire or reward, constructed or adapted to carry passengers (excluding driver and conductor or attendant) and comply with rule 125(c) with AIS 119 standards of the Central Motor Vehicles Rules, 1989, or Motor Vehicles with permits granted under rule 82 to 85-A of the Central Motor Vehicles Rules, 1989 or permits under sub-section (14) read with sub-section (9) of section 88 of the Motor Vehicles Act 1988, plying for hire or reward permitted to carry more than twelve passengers (excluding driver and conductor or attendant) for every sleeper.

3000.00

”

(d) in item no 13, after the words "Motor Vehicles", the words "already registered in the State" shall be inserted;
- (ii) after Part-A2 and the entries relating thereto, the following shall be inserted, namely:- “PART –A2(a) [see section 3(1)] Commercial Tractors Trailers Sl. No. Classes of vehicles Commercial Tractors Trailers 1 2 3 A

At the time of Registration of New Vehicle 10 % of cost of the

Vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 2 More than 2 Years but not more than 3 Years 87% 3 More than 3 Years but not more than 4 Years 81% More than 4Years but not more than 5 Years 75% 5 More than5Years but not more than 6 Years 69% 6 More than6Years but not more than 7 Years 64% 7 More than7Years but not more than 8 Years 59% 8 More than 8Years but not more than 9 Years 54% 9 More than9Years but not more than10 Years 49% 10 More than10Years but not more than11 Years 45% 11 More than11Years but not more than12 Years 41% 12 More than12Years but not more than13 Years 37% 13 More than13Years but not more than 14 Years 33% 14 More than14Years but not more than 15 Years 29% 15 More than15 years 25% ”

(iii) for Part-A5 and the entries relating thereto, the following shall be substituted, namely: - “PART A5 (see section 3(1)) Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles. Sl. No. Class of vehicles Motor cars, Jeeps, Omni Buses and Private Service Motor cars, Jeeps, Omni Buses and Private Motor cars, Jeeps, Omni Buses and Private Motor cars, Jeeps, Omni Buses and Private Vehicles having floor area up to 5

Sq. Mtrs, cost of

which does not exceed Rs. 5 Lakhs. Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceedsRs 5 Lakhs but does not exceed Rs.10Lakh Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs10 Lakhs but does not exceed Rs.20 Lakhs Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs.20 Lakhs. 1 2 3 4 5 6 A At the time of Registration of New Vehicle 13 % of cost of the Vehicle 14 % of the cost of the Vehicle 17% of the cost of the Vehicle 18% of the cost of the Vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Not more than 2 years 93% 93% 93% 93% More than 2 Years but not more than 3 Years 87% 87% 87% 87% More than 3 Years but not more than 4 Years 81% 81% 81% 81% More than 4 Years but not more than 5 Years 75% 75% 75% 75% More than 5 Years but not more than 6 Years

69% 69% 69% 69% More than 6 Years but not more than7 Years

64% 64% 64% 64% More than 7 Years but not more than 8 Years 59% 59 59% 59% 8 More than 8 54% 54% 54% 54%

Years but not more than 9 Years More than 9 Years but not more than 10 Years 49% 49% 49% 49% More than 10 Years but not more than11 Years 45% 45% 45% 45% More than 11 Years but not more than12 Years 41% 41% 41% 41% More than 12 Years but not more than13 Years 37% 37% 37% 37% More than 13 Years but not more than 14 Years 33% 33% 33% 33% More than 14 Years but not more than 15 Years 29% 29% 29% 29% More than15 years 25% 25% 25% 25% ”

(iv) after Part-A5 and the entries relating thereto, the following shall be inserted, namely:- “PART A5(a) (see section 3(1)) (Battery Operated Vehicle (BOV)) Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles which run on Electricity Sl. No. Class of vehicles Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which does not exceed Rs. 10 Lakhs Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceed Rs 25 Lakhs Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which exceeds Rs. 25 Lakhs 1 2 3 4 5 A At the time of Registration of New Vehicle

8 % of the cost of the Vehicle 10 % of the cost of the Vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Not more than 2 years 93% 93% 93% More than 2 Years but not more than 3 Years 87% 87% 87% More than 3 Years but not more than 4 Years 81% 81% 81% More than 4Years but not more than 5 Years

75% 75% 75% More than5Years but not more than6 Years

More than10Years but not more than11 Years 45% 45% 45% More than11Years but not more than12 Years

41% 41% 41% More than12Years but not more than13 Years 37% 37% 37% More than13Years but not more than 14 Years 33% 33% 33% More than14Years but not more than 15 Years 29% 29% 29% More than15 years 25% 25% 25% ”

(v) for Part-A7 and the entries relating thereto, the following shall be substituted, namely:- “PART A7 (see section 3(1)) Lifetime Tax for Construction Equipment Vehicles (As renumbered and defined under Rule 2(cab) of C M V Rules,1989) And vehicles fitted with Air Compressor and Generators. Sl. No. Class of vehicles Construction equipment vehicles 1 2 3 A At the time of Registration of New Vehicles 10 percent of cost of the Vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the

Life Time Tax levied

under Clause A 1 Not more than 2 years 93% 2 More than 2 Years but not more than 3 Years 87% 3 More than 3 Years but not more than 4 Years 81% 4 More than 4 Years but not more than 5 Years 75% 5 More than 5 Years but not more than 6 Years 69%

6 More than 6 Years but not more than 7 Years 64% 7 More than 7 Years but not more than 8 Years 59% 8 More than 8 Years but not more than 9 Years 54% 9 More than 9 Years but not more than 10 Years 49% More than 10 Years but not more than 11 Years 45% More than 11 Years but not more than 12 Years 41% More than 12 Years but not more than 13 Years 37% More than 13 Years but not more than 14 Years 33% More than 14 Years but not more than 15 Years 29% 15 More than 15 years 25% ”

(vi) for Part-A8 and the entries relating thereto, the following shall be substituted, namely:- “PART A8 {see section 3(1)} Lifetime Tax for Motor Cabs other than those registered out- side the State and covered with the permit issued under sub-section (9) of Section 88 of the Motor Vehicle Act 1988(Central Act 59 of 1988). Sl. No.

does not exceed Rs. 10 Lakhs Cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceed Rs. 15 Lakhs Cost of the vehicle which exceeds Rs. 15 Lakhs

More than 5 Years but not more than 6 Years 69% 69% 69% More than 6 Years but not more than 7 Years 64% 64% 64% More than 7 Years but not more than 8 Years 59% 59% 59% More than 8 Years but not more than 9 Years 54% 54% 54% More than 9 Years but not more than 10 Years 49% 49% 49% More than 10 Years but not more than 11 Years 45% 45% 45% More than 11 Years but not more than 12 Years 41% 41% 41% More than 12 Years but not more than 13 Years 37% 37% 37% More than 13 Years but not more than 14 Years

33% 33% 33% More than 14 Years but not more than 15 Years 29% 29% 29% 15 More than 15 years 25% 25% 25% ”

(vii) after Part-A8, and the entries relating thereto, the following shall be inserted, namely:- “PART A8(a) (see section 3(1)) (Battery Operated Vehicles (BOV)) Lifetime Tax for Motor Cabs other than those registered out- side the State and covered with the permit issued under sub-section (9) of Section 88 of the Motor Vehicle Act 1988(Central Act 59 of 1988). Sl. No. Class of vehicles Motor Cabs which run on Electricity having cost of the vehicle which does not exceed Rs. 10 Lakhs Motor Cabs which run on Electricity having cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceed Rs. 25 Lakhs Motor Cabs which run on Electricity having cost of the vehicle which exceeds Rs. 25 Lakhs 1 2 3 4 5 A At the time of Registration of New 5% of the cost of the vehicle 8% of the cost of the vehicle 10% of the cost of the Vehicles vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 93% 93% More than 2 Years but not more than 3 Years 87% 87% 87% More than 3 Years but not more than 4 Years 81% 81% 81% More than 4 Years but not more than 5 Years 75% 75% 75% More than 5 Years but not more than 6 Years 69% 69% 69% More than 6 Years but not more than 7 Years 64% 64% 64% More than 7 Years but not more than 8 Years 59% 59% 59% More than 8 Years but not more than 9 Years 54% 54% 54% More than 9 Years but not more than 10 Years 49% 49% 49% More than 10 Years but not more than 11 Years 45% 45% 45% More than 11 Years but not more than 12 Years 41% 41% 41% More than 12 Years but not more than 13 Years 37% 37% 37% More than 13 Years but not more than 14 Years 33% 33% 33% More than 14 Years but not more than 15 Years 29% 29% 29% 15 More than 15 years 25% 25% 25% ”
(viii) after Part-A9,and the entries relating thereto, the following shall be inserted, namely:- “PART A-10 (see section 3(1)) Lifetime Tax for Motor Vehicles Mounted with Drilling Rigs or Mounted with Air Compressor with drilling rig unit vehicles Sl. No.

Class of vehicles Cost of the

vehicle 1 2 3 A At the time of Registration of New Vehicles 10% of the cost of the vehicle B If the vehicle is already registered and its age from the month of Registration is: Percentage of the Life Time Tax levied under Clause A 1 Not more than 2 years 93% 2 More than 2 Years but not more than 3 Years 87% 3 More than 3 Years but not more than 4 Years 81% 4 More than 4 Years but not more than 5 Years 75% 5 More than 5 Years but not more than 6 Years 69% 6 More than 6 Years but not more than 7 Years 64% 7 More than 7 Years but not more than 8 Years 59% 8 More than 8 Years but not more than 9 Years 54% 9 More than 9 Years but not more than 10 Years 49% 10 More than 10 Years but not more than 11 Years 45% 11 More than 11 Years but not more than 12 Years 41% 12 More than 12 Years but not more than 13 Years 37% 13 More than 13 Years but not more than 14 Years 33% 14 More than 14 Years but not more than 15 Years 29% 15 More than 15 years 25% ”

(2) In Part C,-
- (i) after Part C1,and the entries relating thereto, the following shall be inserted, namely:- “PART C1(a) (see section 7(3)) Refund Table for Commercial Tractors Trailers Sl.No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place. Percentage of Life Time Tax paid to be refunded

”

(ii) after Part C4, and the entries relating thereto, the following shall be inserted, namely:- “PART C4(a) (see section 7(3)) Refund Table for Motor cars, Jeeps, Omni Buses and Private Service Vehicles which run on Electricity. Sl.No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place. Percentage of Life Time Tax paid to be refunded

”

(iii) after Part C7, and the entries relating thereto, the following shall be inserted, namely:- “PART C7(a) (see section 7(3)) Refund Table for Motor cab which run on Electricity. Sl.No. If after the registration removal of vehicles or cancellation of Registration of vehicle taken place. Percentage of Life Time Tax paid to be refunded

”

6. Power to remove difficulty.- (1) If any difficulty arises in giving effect to the provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2026 the State Government may, by order published in the Official Gazette, make such provisions as may appear to it be necessary or expedient for the purposes removing difficulty:

Provided that, no such order shall be made after the expiry of a period of two years from the date of commencement of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2026.

(2) Every order made under sub-section (1) shall, as soon as after it is made, be laid before the State Legislature. By Order and in the name of the Governor of Karnataka, G. SRIDHAR Secretary to Government Department of Parliamentary Affairs and Legislation