section Schedule
THE SCHEDULE
The Kerala Motor Vehicles Taxation Act, 19761. Motor Cycles (including Motor Scooters and Cycles with attachment for propelling the same by mechanical power)— (a) Bicycles not exceeding 100 kg. in unladen weight: Rs. 9.00; (b) Bicycles exceeding 100 kg. but not exceeding 200 kg. in unladen weight: Rs. 12.00; (c) Bicycles exceeding 200 kg. in unladen weight: Rs. 15.00; (d) Bicycles with side car or drawing a trailer: Rs. 18.00. 2. Three wheelers (including tricycles and cycle-rickshaws with attachment for propelling the same by mechanical power) not used for transport of goods or passengers: (a) Tricycles: Rs. 18.00; (b) Cycle rickshaws: Rs. 18.00; (c) Three wheelers having an unladen weight of not more than 500 kg.: Rs. 25.00; (d) Three wheelers having an unladen weight exceeding 500 kg.: Rs. 30.00. 3. Goods vehicles: (a) Motor cycle trucks not exceeding 300 kg. in laden weight: Rs. 60.00; (b) Vehicles not exceeding 1000 kg. in laden weight: Rs. 105.00; (c) Vehicles exceeding 1000 kg. but not exceeding 1500 kg. in laden weight: Rs. 160.00; (d) Vehicles exceeding 1500 kg. but not exceeding 2000 kg. in laden weight: Rs. 210.00; (e) Vehicles exceeding 2000 kg. but not exceeding 3000 kg. in laden weight: Rs. 270.00; (f) Vehicles exceeding 3000 kg. but not exceeding 4000 kg. in laden weight: Rs. 330.00; (g) Vehicles exceeding 4000 kg. but not exceeding 5500 kg. in laden weight: Rs. 435.00; (h) Vehicles exceeding 5500 kg. but not exceeding 7000 kg. in laden weight: Rs. 540.00; (i) Vehicles exceeding 7000 kg. but not exceeding 9000 kg. in laden weight: Rs. 660.00; (j) Vehicles exceeding 9000 kg. but not exceeding 9500 kg. in laden weight: Rs. 710.00; (k) Vehicles exceeding 9500 kg. but not exceeding 10500 kg. in laden weight: Rs. 800.00; (l) Vehicles exceeding 10500 kg. but not exceeding 11000 kg. in laden weight: Rs. 890.00; (m) Vehicles exceeding 11000 kg. but not exceeding 12000 kg. in laden weight: Rs. 975.00; (n) Vehicles exceeding 12000 kg. but not exceeding 13000 kg. in laden weight: Rs. 1050.00; (o) Vehicles exceeding 13000 kg. but not exceeding 14000 kg. in laden weight: Rs. 1125.00; (p) Vehicles exceeding 14000 kg. but not exceeding 15000 kg. in laden weight: Rs. 1200.00; (q) Vehicles 15000 kg. in laden weight: Rs. 1200.00 plus Rs. 25 for every 250 kg. or part thereof in excess of 15000 kg. (r) Tax payable in respect of traders used for carrying goods: (i) For each trailer not exceeding 1000 kg. in laden weight: Rs. 75.00; (ii) For each trailer exceeding 1000 kg. but not exceeding 1500 kg. in laden weight: Rs. 120.00; (iii) For each trailer exceeding 1500 kg. but not exceeding 2000 kg. in laden weight: Rs. 165.00; (iv) For each trailer exceeding 2000 kg. but not exceeding 3000 kg. in laden weight: Rs. 225.00; (v) For each trailer exceeding 3000 kg. but not exceeding 4000 kg. in laden weight: Rs. 300.00; (vi) For each trailer exceeding 4000 kg. but not exceeding 5500 kg. in laden weight: Rs. 390.00; (vii) For each trailer exceeding 5500 kg. but not exceeding 7000 kg. in laden weight: Rs. 480.00; (viii) For each trailer exceeding 7000 kg. but not exceeding 9000 kg. in laden weight: Rs. 580.00; (ix) For each trailer exceeding 9000 kg. but not exceeding 9500 kg. in laden weight: Rs. 615.00; (x) For each trailer exceeding 9500 kg. but not exceeding 10500 kg. in laden weight: Rs. 665.00; (xi) For each trailer exceeding 10500 kg. but not exceeding 12000 kg. in laden weight: Rs. 740.00; (xii) For each trailer exceeding 12000 kg. but not exceeding 13000 kg. in laden weight: Rs. 790.00; (xiii) For each trailer exceeding 13000 kg. but not exceeding 14000 kg. in laden weight: Rs. 840.00; (xiv) For each trailer exceeding 14000 kg. but not exceeding 15000 kg. in laden weight: Rs. 900.00; (xv) For each trailer exceeding 15000 kg. in laden weight: Rs. 900.00 plus Rs. 25 for every 250 kg. or part thereof in excess of 15000 kg. 4. Motor Vehicles plying for hire and used for transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act, 1939: (i) Vehicles permitted to ply solely as contract carriages and to carry: (a) not more than two passengers: Rs. 20.00; (b) three passengers: Rs. 60.00; (c) more than 3 passengers, but not more than 6 passengers except for Tourist motor cabs: Rs. 75.00; (d) more than 6 passengers, for every passenger: Rs. 100.00. (i) Tourist motor cabs (ii) Vehicles permitted to ply as stage carriages- (a) For every seated passenger (other than the driver and conductor) which the vehicle is permitted to carry and where the total distance permitted to be covered by the vehicle in a day- (1) does not exceed 200 km. (2) exceeds 200 km. (b) For every standing passenger the vehicle is permitted to carry. 5. (a) Motor Vehicles not themselves constructed to carry any load (other than water, fuel, accumulators and other equipment used for purpose of propulsion, loose tools and loose equipments) used for haulage solely and weighing- (1) Not more than 1000 kg. in unladen weight Rs. 20.00 (2) More than 1000 kg. but not more than 2000 kg. in unladen weight Rs. 30.00 (3) Do. 2000 kg. do. 4000 kg. do. Rs. 60.00 (4) Do. 4000 kg. do. 6000 kg. do. Rs. 120.00 (5) Do. 6000 kg. do. 8000 kg. do. Rs. 180.00 (6) Do. 8000 kg. do. 9000 kg. do. Rs. 270.00 (7) Do. 9000 kg. in unladen weight Rs. 300.00 plus Rs. 10 for every 250 kg. or part thereof in excess of 9000 kg. (b) Double-axle trailers drawn by the vehicles in sub-class (a) above and articulated vehicles with or without additional or alternative trailers, for each trailer or articulated vehicle, subject to the proviso of this Schedule:- (i) Not exceeding 1000 kg. in laden weight Rs. 75.00 (ii) Exceeding 1000 kg. but not exceeding 1500 kg. in laden weight Rs. 120.00 (iii) Do. 1500 kg. do. 2000 kg. do. Rs. 165.00 (iv) Do. 2000 kg. do. 3000 kg. do. Rs. 225.00 (v) Do. 3000 kg. do. 4000 kg. do. Rs. 300.00 (vi) Do. 4000 kg. do. 5500 kg. do. Rs. 390.00 (vii) Do. 5500 kg. do. 7000 kg. do. Rs. 480.00 (viii) Do. 7000 kg. do. 9000 kg. do. Rs. 580.00 (ix) Do. 9000 kg. do. 9500 kg. do. Rs. 615.00 (x) Do. 9500 kg. do. 10500 kg. do. Rs. 665.00 (xi) Do. 10500 kg. do. 12000 kg. do. Rs. 740.00 (xii) Do. 12000 kg. do. 13000 kg. do. Rs. 790.00 (xiii) Do. 13000 kg. do. 14000 kg. do. Rs. 840.00 (xiv) Do. 14000 kg. do. 15000 kg. do. Rs. 900.00 (xv) Do. 15000 kg. in laden weight Rs. 900.00 plus Rs. 25 for every 250 kg. or part thereof in excess of 15000 kg. 6. (i) Fire engines, Fire tenders, Road water sprinklers, cranes and earth moving vehicles such as dumpers, bull dozers, etc:- (a) Not exceeding 1000 kg. in laden weight Rs. 18.00 (b) Exceeding 1000 kg. but not exceeding 1500 kg. in laden weight Rs. 27.00 (c) Do. 1500 kg. do. 2275 kg. do. Rs. 36.00 (d) Do. 2275 kg. do. 3050 kg. do. Rs. 45.00 (e) Do. 3050 kg. do. 4300 kg. do. Rs. 54.00 (f) Do. 4300 kg. do. 5575 kg. do. Rs. 66.00 (g) Do. 5575 kg. do. 7600 kg. do. Rs. 75.00 (h) Do. 7600 kg. do. 9000 kg. do. Rs. 90.00 (i) Do. 9000 kg. in laden weight Rs. 90.00 plus Rs. 10 for every 1000 kg. or part thereof in excess of 9000 kg. (ii) Additional tax payable in respect of such vehicles for drawing trailers including fire engines and trailer pumps-- (a) For each trailer not exceeding 1000 kg. in laden weight Rs. 15.00 (b) Do. exceeding 1000 kg. but not exceeding 1500 kg. in laden weight Rs. 21.00 (c) Do. do. 1500 kg. do. 2000 kg. do. Rs. 27.00 (d) Do. do. 2000 kg. in laden weight Rs. 42.00 7. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule- (a) Weighing not more than 750 kg. unladen Rs. 36.00 (b) Weighing more than 750 kg. but not more than 1500 kg. unladen Rs. 45.00 (c) Weighing more than 1500 kg. but not more than 2250 kg. unladen Rs. 60.00 (d) Weighing more than 2250 kg. unladen Rs. 75.00 (e) Tax payable in respect of trailers drawn by any of the vehicles specified in (a) to (d) above and used solely for carrying luggage or personal effects,- (i) For each trailer not exceeding 1000 kg. in laden weight Rs. 15.00 (ii) For each trailer exceeding 1000 kg. in laden weight Rs. 27.00 8. Break down vans used for taking disabled vehicles Rs. 60.00 Provided that-- (1) in the case of trailers coming under classes 3 and 5 of this Schedule, when used alternatively, one at a time, with goods vehicles, tractors or articulated vehicles, as the case may be, tax shall be levied only on the heaviest trailer; (2) in the case of a motor vehicle in respect of which permit has not been issued under the Motor Vehicles Act, 1939, but which has been used for transport of passengers for hire or reward, tax shall be levied at such rate as is specified for similar motor vehicles in class 4 of this Schedule, as if a permit has been issued for the vehicle; (3) in respect of trailers coming under class 6 of this Schedule, two or more vehicles shall not be chargeable in respect of the same trailer; (4) tax for the last one month and two months of a quarter shall be 1/3 and 2/3 of the quarterly tax respectively rounded off to the nearest rupee as laid down in section 27; (5) the rates of tax in respect of vehicles other than those fitted with pneumatic tyres, shall be 150 per cent of the rates specified in this Schedule for similar vehicles.
Study data processing for this section.
PDF: pending for this language.