section 5
Amendment of Act 19 of 1976
The Kerala Finance Act, 2025Tax202533 sections
Statutory text
Amendment of Act 19 of 1976.―In the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976),―
- (1) in the schedule,―
- (a) in serial number 1, in column (3), for the figures and symbol “45.00”, the figures and symbol “68.00” shall be substituted;
- (b) in serial number 2, in column (3), for the figures and symbol “45.00”, the figures and symbol “68.00” shall be substituted;
- (c) in serial number 7,―
- (i) in item (i),―
- (ia) for sub-item
- (d) and the entries against it in column
- (2) and (3), the following sub-items and entries shall respectively be substituted, namely:― “(d) Vehicles permitted to operate within the State.
- (i) Contract carriages permitted to carry more 350.00 than 6 passengers, but not more than 12 passengers- for every passenger seat.
- (ii) Contract carriages permitted to carry more 600.00 than 12 passengers, but not more than 20 passengers – for every passenger seat.
- (iii) Contract carriages permitted to carry more 900.00 than 20 passengers – for every passenger seat.
- (iv) Contract carriages coming under the 1500.00 category heavy passenger vehicles under sub- section
- (17) of section 2 of the Motor Vehicles Act,
1988 (Central Act 59 of 1988) and having sleeper
berth - for every berth. ”
- (ib) in sub-item (f),―
- (a) for clause
- (i) and
- (ii) and the entries against it in column
- (2) and (3), the following clause and entries shall respectively be substituted, namley:― “(i) Contract carriages with ordinary or 2500.00”; push back seats permitted to carry more than 6 passengers - for every passenger seat.
- (b) the existing clause
- (iii) shall be renumbered as clause (ii).
- (ii) in item (iii), in sub-items (a), (b),
- (c) and
- (d) and the entries against it in column (3), for the figures and symbols “540.00”, “620.00”, “190.00”, “140.00”, the figures and symbols “490.00”, “560.00”, “170.00”, “130.00” shall respectively be substituted;
- (iii) in item (iv), in sub-items (a),
- (b) and
- (c) and the entries against it in
- (b) the existing clause
column (3), for the figures “1050”, “890”, “1140”, the figures “950”, “800”, “1030” shall
respectively be substituted;
- (d) in serial number 11, in clause (i), in sub- clauses (a),
- (b) and
- (c) and the entries against it in column (3), for the figures and symbols “320.00”, “430.00”, “530.00”, the figures and symbols “480.00”, “645.00”, “795.00” shall respectively be substituted;
- (2) in Annexure,―
- (a) in Annexure- I, for serial number 7B and the entries against it in column (2) and (3), the following serial numbers and entries shall respectively be substituted, namely:―
vehicle 7C. Electric motor cars and electric private service 5% of the
7D. Electric motor cars and electric private service 8% of the
7E. Electric motor cars and electric private service 10% of the
means, purchase of vehicle by excluding the cost of
battery and pay for battery by way of pay-per kilometre
usage or any such other method.
- (b) in Annexure–II, in serial numbers A, B, F, G and H and the entries against it
Study data processing for this section.
PDF: pending for this language.