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

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]"