section 5
Amendment of Act 19 of 1976
The Kerala Finance Act, 2024Tax202427 sections3 chapters
Chapter II REVISION OF TAXES
Statutory text
Amendment of Act 19 of 1976.—In the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976),––
- (1) in clause
- (b) of sub-section
- (5) of section 3, for the second proviso, the following proviso shall be substituted, namely:–– “ Provided further that in the case of vehicles covered with permit under sub-section
- (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) and registered in any State other than the State of Kerala and entered the State of Kerala and staying therein, the tax payable for such vehicle shall be,––
- (i) if such stay does not exceeds seven days, one tenth of the quarterly tax for one round trip; and
- (ii) if such stay exceeds seven days but does not exceed thirty days, one third of the quarterly tax for one round trip; and
- (iii) in the cases of continuous operation in the State, quarterly tax.”;
- (2) in the schedule, in serial number 7, in item (i),—
- (i) in sub-item (e),—
- (a) in column (2), the words “registered in Kerala and” shall be omitted;
- (b) in entry (i), in column (3), for the figure “2250”, the figure “1500” shall be substituted;
- (c) in entry (ii), in column (3), for the figure “3000”, the figure “2000” shall be substituted;
- (d) in entry (iii), in column (3), for the figure “4000”, the figure “3000” shall be substituted;
- (ii) in sub-item (f), for the words, symbol and brackets “sub-sections
- (8) and
- (9) ”, the words, symbol and brackets “sub-section (8)” shall be substituted.
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