THE KERALA MOTOR VEHICLES TAXATION ACT, 1903
The Kerala Motor Vehicles Taxation Act, 1963
The Kerala Motor Vehicles Taxation Act, 1963 establishes the legal system for levying and collecting taxes on motor vehicles used or kept for use within the State of Kerala. It applies to vehicle owners, possessors, fleet operators, transport businesses, and motor vehicle dealers across the state. The statute outlines advance tax payment schedules, tax licence requirements, exemptions for agricultural vehicles, tax reductions for transport co-operatives, procedures for refunds during non-use periods, and penalties for non-payment. For ordinary citizens, this law ensures that tax rates on private and commercial vehicles are standardized, sets out clear rules for displaying tax licences on vehicles, protects buyers from hidden past tax liabilities, and provides statutory appeal channels when disputes arise with taxation officers.
- 0. Preamble
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax
- 4. Payment of tax and issue of licence
- 6. Refund of tax
- 7. Payment of additional tax
- 8. Production of certificate of insurance
- 9. Liability to payment of tax by person succeeding to the ownership, possession or control of motor vehicles
- 10. Levy of tax, etc., in the case of fleet owners
- 11. Power of Officer of the Motor Vehicles Department to stop motor vehicles
- 12. Penalty payable when tax is not paid
- 13. Tax recoverable as an arrear of land revenue
- 14. Transport vehicle permit to be ineffective if tax not paid
- 15. Other penalties
- 16. Offences by companies
- 18. Compensation to local authorities from the tax collected
- 19. Protection of bona fide acts
- 20. Exemption for motor vehicles used for agricultural operations
- 21. Reduction of tax in respect of certain motor vehicles
- 22. Exemption from or reduction of tax
- 23. Appeals
- 24. Power of Government to make rules
- 25. Additional tax payable in certain cases
- 26. Repeal
- I. i
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