The Kerala Motor Vehicles (Taxation of Passengers and Goods) Revival and Special Provisions Act, 1983
The Kerala Motor Vehicles (Taxation of Passengers and Goods) Revival and Special Provisions Act, 1983
This Act revives a 1963 law to regulate taxes on goods transported by tractor-trailer combinations, articulated vehicles, and trailer configurations in Kerala, India. It applies retrospectively to transport operators who carried goods between July 1963 and September 1975. This matters because it resolves past legal gaps, validating prior tax collection efforts and enabling the government to assess, settle, or recover outstanding taxes from this era. Operators must file returns for tax reassessment, allowing the state government to refund excess taxes paid or collect outstanding shortfalls, thereby securing historical transportation revenues and ensuring fair tax treatment for all of those operators.
- 0. Preamble
- 1. Short title, extent and commencement.
- 2. Interpretation.
- 3. Revival of Kerala Act 25 of 1963 and rules made thereunder for certain purposes.
- 4. Amendment of Act 25 of 1963.-In the said Act,
- 5. Special provisions in respect of tax on tractor-trailer combinations.
- 6. Adjustment of tax already collected.
- 7. Repeal and Savings.
PDF: pending for this language.