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

(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"