(1) Where, before the com mencement of this Act, tax m respect of. a motor vehicle for any penod after such commencement has been paid at the rates in force at the time of payment, the registered owner or person havmg possession or control of such motor vehicle shall be hable to pay, in addition, an amount equal to the d1fference between the tax payable under th1s Act for the sa1d penod and the tax already pa1d for that period.
(2) The amount payable under sub-sectwn (1) shall be calculated and paid in such manner and wlthin such time a!> may be prescnbed.
:~o. Repeal and saving.-(1) The Kerala Motor Veh1cles Taxat10n Act, 1963 (24 of 1963), the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963, (25 of 1963) and the Kerala Motor Vehicles Taxat1on Ordmance, 1975 (7 of 1975), are· hereby repealed
(2) Notw1thstandmg the repeal of the Kerala Motor Vehicles Taxation Ordmance (7 of 1975), by sub-section (1).
anythmg done or any act10n taken under that Ordmance shall be deemed to have been done or taken under this Act.
Sl . .No.
THE SCHEDULE [See 'iection 3 (1 )] £7lass oJ' vehzcle
1. Motor Cycles (mcluding Motor Scooters and Cycles With attachment for propelhng the same by mechanical power)-
(a) Bicycles not exceeding I 00 kg. in unladen weight
(b) Bicycles exceeding 100 kg. but not exceeding 200 kg. m unladen weight
(c) Bicycles exceeding 200 kg m unladen weight
(d) Bicycles with side car or drawmg a trailer
2. Three wheelers (includmg tri~ycles and cycle-rickshaws w1th attachment for propelling the same by mechamcal povver) not used for transport of good<> or passenger<;-
(a) Tricycles (b} Cycle nckshaws
(c) Three wheelers having an unladen weight of not more than 500 kg.
(d) Three wheelers having an unladen weight exceeding 500 kg.
3. Goods vehicles-
(a) Motor cycle trucks not exceedmg 300 kg m laden weight
(b) Vehicles not exceeding 1000 kg. in laden weight ..
(c) Vehicles exceeding 1000 kg. but not exceeding 1500 kg.
(d) Do. 1500 kg. do. 2000 kg.
m laden weight do.
t :.r- &te oJ' quarterly tax Rs.
9·00 12·00 15·00 18·00 18 00 18 00 25 00 30 00 60·00 105·00 160 00 210·00 - ~-- -- ---- \ ~ ---0 1 ' <l' '..&.
(e) Do. 2000 kg. do. 3000 kg. do. 270·00
(f) Do. 3000 kg. do. 4000 kg. do. 330·00
(g) Do. 4000 kg. do. 5500 kg. do. 435·0!)
(h) Do. 5500 kg. do. . 7000 kg. do. 540·00
(i) Do. 7000 kg. do. 9000 kg. do. 660·00
(j) Do 9000 kg. do 9500 kg. do. 710·00
(k) Do. 9500 kg. do. 10500 kg. do. 800·00
(1) Do. 10500 kg. do. 11000 kg. do 890.00
(m) Do. llOOO kg. do. 12000 kg. do. 975·00 .
(n) Do. 12000 kg. do. 13000 kg. do. 1050·00
(o) Do. 13000 kg. do. 14000 kg. do. 1125·00
(p) Do. 14000 kg do. 15000 kg. do. 1200·00 Do. 1200 00 plus (q) 15000 kg in laden weight Rs. 25 for every 250 kg.
or part thereof m excess of 15000 kg.
(r) Tax payable m respet::t of traders used for carrying goods-
(i) For each trailer not exceeding 1000 kg. m laden we1ght 75 00 (1i) For each trailer excee.Jmg 1000 kg. but not exceeding 1500 kg m laden we1ght 120 00
(iu) Do 1500 kg. do 2000 kg do. 165·00
(iv) Do. 2000 kg do 3000 kg do. 225 00
(v) Do. 3000 kg do 4000 kg. do 300·00
(vi) Do. 4000 kg. do 5500 kg. do 390 00 -........ ........
Sl. No. Class of vehicle Rate nf quarterly tax Rs.
(vi•) For each tra1ler exceeding 5500 kg; but not exceeding 7000 kg. mladen we1ght 480·00 (vii•) Do 7000 k~ do. 9000 kg.
(ix) Do. 9000 kg. do. 9500 kg
(x) Do. 9500 kg. do 10500 kg
(xi) D(). 10500 kg. do 12000 kg.
(xi•) Do. 12000 kg do. 13000 kg
(xiii) Do. 13000 kg do 14000 kg
(xiv) Do. 14000 kg do 15000 kg.
(xv) Do. 15000 kg m laden weight
4. Motor Vehicles plying for h1re and used for uansport of passengers and in respect of which permits have been i~sued under the Motor Vehicles Act, 1939-
(i) Vehicles permitted to ply solely as contract carriages and to carry
(a) not more than two passengers
(b) three passengers
(c) more than 3 passengers, but not more than 6 passengers except for Tourist motor cabs
(d) more than 6 passengers, for every passenger ~- - ·.&- - do 580·00 do. 615·00 do. 665·00 do. 740 00 do. 790·00 do. 840·00 do. 900·00 900 00 pJu., Rs 25 for every 250 kg.
or part thereof m exce~J of 15000 kg.
20·00 60·00 75 00 100·00 -r-il-- ........ -~
1. ~ ~i1) Tourist motor cabs (Hi) Vehicles permitted to ply as stage carnages-
(a) For every seated passenger (other than the dnvet and conductor) which the vehicle is permitted to carry and wheie the total distance permitted to be covered by the veh!Ck m a day- ( 1) does not exceed 200 km.
(ti) exceeds 200 km
(b) For every standing passenger the vehtcle is pcrmtttcd to can y
5. (a) Motor Vehicles not themselves constructed to carry any load (other than water, fuel, accumulator~ and othe1 eqUipment used for purpo~e of propulsion, loose tooh and loose equtpments) used for haulage solely and weighing- ( 1\ Not more than 1000 kg. m unladen weight (1i) More than 1000 kg but not more than 2000 kg m unladen weight (Jii) Do. 1 2000 kg. do 4000 kg. do.
(iv) Do. 4000 kg do 6000 kg do.
(v) Do. 6000 kg do 8000 kg do
(vi) Do. 8000 kg do 9000 kg do
(vii) Do. 9000 kg. m W\laden weight '~ lOO 00 63 00 70·00 20·00 30 00 60 00 120 00 180 00 270·00 300 00 300 00 plus Rs. 10 for every 250 kg.
or (X' I t thereof m excess of9000 k~.
--(.);1 ----------------------------------- ----------- St. No. C:lass ofvehzcle Rate of quarterly ta~e R:.
(b) Double-axle trailers drawn by the vehicles in sub-class (a) above and articulated vehicles with or "ithout additional or alternative trailers, for each trailer or articulated vehicle, subject to the proviso of this Schedule-:
(1)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii) .(ix)
(x) txi)
(xii)
(xiii)
(xiv)
(xv) Not exceeding 1000 kg in laden weight Exceeding 1000 kg. but not exceeding 1500 kg. m laden weight Do. 1500 kg. do. 2000 kg. do.
Do. 2000 kg. do. 3000 kg. do.
Do. 3000 kg. do. 4000 kg. do.
Do. 4000 kg. do. 5500 kg. do.
Do. 5500 kg do. 7000 kg. do.
Do. 7000 kg. do. 9003 kg. do Do. 9000 kg. do. 9500 kg. do.
Do. 9500 kg. do. 10500 kg. do Do. 10500 kg. do 12000 kg. do.
Do. 12000 kg. do. 13000 kg. do.
Do. 13000 kg. do. 14000 kg. do.
Do. 14000 kg. do. 15000 kg. do.
Do. 15000 kg. in laden weight 4-- ·~-
75.00
120.00
165.00
225.00
300.00
390.00 .. 480.00 .. 580.00
615.00
665.00
740.00
790.00
840.00
900.00
900.00 plus IU. 25 for every 250 kg. or pat"t thereof 1n excess.
of 15000 kg.
- ~4-- ---~ Ci.
7.
1 ~ (i} Fire engines, Fire tenders, Road water sprink1ers, cranes and earth moving vehicles such as dumbers, bull dozers, etc:-
(a) Not exceeding 1000 kg. in laden weight
(b) Exceeding 1000 kg. but not exceeding 1500 kg. in laden weight
(c) Do. 1500 kg. do. 2275 kg. do.
(d) Do. 2275 kg. do. 3050 kg. do.
(e) Do. 3050 kg. do. 4300 kg. do.
(f} Do. 4300 kg. do. 5575 kg. do.
(g) Do. .5575 kg. do. 7600 kg. do.
(h) Do. 7600 kg. do. 9000 kg. do.
(i) Do. 9000 kg. in laden weight
(ii) Additional tax payable in respect of such vc.hicles for drawing trailers including fire engines and trailer pumps-- ( a) For each trailer not exc<!eding lOOOkg. in laden weight
(b) Do. exceeding 1000 kg. but not exceeding 1500 kg.
in laden weight
(c) Do. do. 1500 kg. do. 2000 kg. do.
(d) Do. do. 2000 kg. in laden weight Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule-
(a) Weighing not more than 750 kg. unladen
(b) Weighing more than 750 kg. but not more than 1500 kg. unladen ..
Rs.
'A.
18.00
27.00
36.00
45.00
54.00
66.00 75 00
90.00
90.00 plus 10 for every 1000 kg. or part thereof in excess of 9000 kg.
15·00
21.00 27 00
42.00
36.00
45.00 --(.,1» Sl. No. Class of vehicle &le of quarterly ttU
(c) Weighing more than 1500 kg. but not more than 2250 kg. unladen
(d) Weighing more than 2250 kg. unladen
(e) Tax payable in' respect of trailers drawn by any of the vehicles speci fied 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
(ii) For each trailer exceeding 1000 kg. in laden weight Rs.
60.00
75.00
8. Break down vans used for taking di<;abled vehicles
15.00
27.00
60.00
Provided that--
(1)
(2)
(3)
(4)
(5) in the ca~e 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;
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 m class 4 of this Schedule, as if a permit has been issued for the vehicle;
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;
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, the rates oftax in respect of vehicles o~.her than those fitted with pneumatic tyres, shall be 150 per cent of the rates specified in this Schedule for similar vehicles.
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