Vidhi Codex

Bare Act

The Kerala Motor Vehicles Taxation Act, 1976

Tax197631 sections

This Act regulates the taxation of motor vehicles within the state of Kerala by imposing a tax on every vehicle used or kept for use there. It applies to all registered owners or those in possession of such vehicles, with specific rates detailed in a schedule. The government can adjust these rates periodically, though increases are capped at fifty percent. The legislation also provides for temporary licences for short periods, such as seven or thirty days, allowing vehicle owners to pay a prorated tax for specific needs. Ultimately, the law serves to generate necessary revenue for the state government to fund public services and infrastructure.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy of tax
  4. 4. Payment of tax and issue of licence
  5. 5. Exemption from tax
  6. 6. Refund of tax
  7. 7. Payment of additional tax
  8. 8. Production of certificate of insurance
  9. 9. Liability to payment of tax by persons succeeding to ownership, possession or control of motor vehicles
  10. 10. Power of officers of police or Motor Vehicles Department to stop motor vehicles
  11. 11. Seizure and detention of motor vehicles pending production of proof of remittance of tax
  12. 12. Additional tax payable when tax paid
  13. 13. Amounts recoverable as arrear of land revenue
  14. 14. Transfers to defeat or delay recovery of tax and other amounts
  15. 15. Transport vehicle permit to be ineffective if tax not paid
  16. 16. Penalties
  17. 17. Offences by companies
  18. 18. Composition of offences
  19. 19. Compensation to local authorities from the proceeds of tax collected
  20. 20. Protection of action taken in good faith
  21. 21. Exemption for motor vehicles used for agricultural operations
  22. 22. Exemption from or reduction of tax
  23. 23. Appeals
  24. 24. Powers of revision of Transport Commissioner
  25. 25. Surcharge on tax
  26. 26. Escaped assessment
  27. 27. Rounding off of tax, fee, penalty, fine, etc.
  28. 28. Power of Government to make rules
  29. 29. Transitory provision
  30. 30. Repeal and saving
  31. Schedule. THE SCHEDULE

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