THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2014
(Received the assent of the Governor on the Twenty–eighth day of February, 2014)
KARNATAKA ACT NO 18 OF 2014
(First Published in the Karnataka Gazette Extra-ordinary on the Twenty–eighth day of February, 2014)
An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Sixty fifth year of the Republic of India as follows:-
1. Short title and commencement:- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2014.
(2) It shall come into force with effect from the first day of March, 2014.
2. Amendment of section 3.- In the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as the principal Act), in section 3, in sub section (1), in the fourth proviso,-
(i) the explanation shall be renumbered as Explanation 1 and after explanation 1 as so renumbered, the following shall be inserted, namely:-
"Explanation-2.- In respect of motor vehicles registered outside the State of Karnataka and which are in the State for a period exceeding thirty days, notwithstanding anything contained in the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), and in any order or direction contained in any judgment or order of any Court, tax shall be levied as specified in Parts A1, A2, A4, A5, A6, A7 and A8 as the case may be"; and
(ii) in clause (d), after the words "the cost of which exceeds rupees fifteen lakhs", the words, figures and brackets "other than those registered outside the State and covered with a permit issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)" shall be inserted.
3. Amendment of Schedule.- In schedule to the Principal Act,-
(1) in part A, in item 4,-
(i) in sub-item (1), for clause (b) the following shall be substituted, namely:- "(b) Motor Cabs other than those 100.00
liable to be taxed in clause (c) for every passenger"
(ii) after clause(b), the following shall be inserted, namely:-
"(c) Motor cabs registered outside the State and covered with a permit issued under sub- section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) for every
passanger" 500.00
(iii) in sub-item (4), in column (2), for the words and brackets "Vehicles permitted to carry six passengers (Motor Cabs and Maxi Cabs)", the words "Maxi Cabs" shall be substituted.
(2) in Part A8, in the heading, after the words "the cost of which exceeds rupees fifteen lakhs", the words, figures and brackets "other than those registered outside the State and covered with a permit issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)" shall be inserted.
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