The Kerala Motor Vehicles Taxation (Validation) Act, 2017

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Tax20172 sections

This Act validates taxes previously levied on motor vehicles in Kerala between April 2007 and July 2014. It ensures that despite any past legal challenges or court orders against these specific assessments, the payments are recognized as valid. Consequently, the government and collecting authorities are protected from refund claims, allowing them to retain these funds. The legislation essentially cements the legality of these past collections to prevent lengthy litigations related to an earlier statutory amendment to the Finance Act.

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1. Short title and commencement
2. Validation of levy, collection, etc. of taxes on motor vehicles

PDF: pending for this language.