THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2008
KARNATAKA ACT NO. 7 OF 2008
(First Published in the Karnataka Gazette Extra-ordinary on the Second day of August, 2008)
THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2008
(Received the assent of the Governor on the First day of August, 2008)
A 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 purpose hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Fifty-ninth 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, 2008.
(2) It shall come into force with effect from the first day of August, 2008.
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, sub-section (4) shall be omitted.
3. Amendment of section 10.- In section 10 of the principal Act, in clause (ii), for the words “ seven per centum” the words “five per centum” shall be substituted.
4. Amendment of Schedule.- In the Schedule to the principal Act,-
(A) in Part A5 in Note (2), for the words, letters and figures “tax shall be levied as per Part A5 as existed prior to such day” the words, letters and figures “tax shall be levied as per Part A5 as existed prior to 1st day of April 2003” shall be deemed to have been substituted with effect from 1st day of April 2003 and shall be deemed to have been omitted with effect from 1st day of April, 2007.
(B) for Part A5, the following shall be substituted, namely:-
“Part A5
[See Section 3(1)]
Lifetime Tax for Motor Cars, Jeeps, Omni Buses and Private Service Vehicles
Sl.
No.
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Class of vehicles
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Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area upto 5 Sq.Mtrs, cost of which does not
exceed Rs.5 Lakhs
|
Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area upto 5 Sq.Mtrs, cost of which exceeds Rs.5 Lakhs but not
exceeding Rs.10 Lakhs
|
Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area upto 5 Sq.Mtrs, cost of which exceeds
Rs.10 Lakhs
|
1
|
2
|
3
|
4
|
5
|
A.
|
At the time of Registration of New Vehicles.
|
12 Percent of cost of the vehicle.
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13percent of the cost of the vehicle.
|
16 percent of the cost of the vehicle.
|
B.
|
If the vehicle is already registered and its age from
the month of Registration is :
|
Percentage of the life time tax levied under Clause A
|
Percentage of the life time tax levied under Clause A
|
Percentage of the life time tax levied under Clause A
|
1.
|
Not more than 2 years
|
93%
|
93%
|
93%
|
2.
|
More than 2 years but not more than 3 years
|
87%
|
87%
|
87%
|
3.
|
More than 3 years but not more than 4 years
|
81%
|
81%
|
81%
|
4.
|
More than 4 years but not more than 5 years
|
75%
|
75%
|
75%
|
5.
|
More than 5 years but not more than 6 years
|
69%
|
69%
|
69%
|
6.
|
More than 6 years but not more than 7 years
|
64%
|
64%
|
64%
|
7.
|
More than 7 years but not more than 8 years
|
59%
|
59%
|
59%
|
8.
|
More than 8 years but not more than 9 years
|
54%
|
54%
|
54%
|
9.
|
More than 9 years but not more than 10 years
|
49%
|
49%
|
49%
|
10.
|
More than 10 years but not more than 11 years
|
45%
|
45%
|
45%
|
11.
|
More than 11 years but not more than 12 years
|
41%
|
41%
|
41%
|
12.
|
More than 12 years but not more than 13 years
|
37%
|
37%
|
37%
|
13.
|
More than 13 years but not more than
14 years
|
33%
|
33%
|
33%
|
14.
|
More than 14 years but not more than 15 years
|
29%
|
29%
|
29%
|
15.
|
More than 15 years
|
25%
|
25%
|
25%
|
Note:-
1. In respect of vehicles for which lifetime tax was due prior to the 1st day of August, 2008, but has not been paid, such tax shall be collected at the rates prevailing prior to such day along with the penalty due, if any.
2. Cost of the vehicle in relation to a motor vehicle means, –
(a) In respect of a vehicle manufactured in India, cost of the vehicle as per the purchase invoice issued either by the manufacturer or by the dealer of the vehicle including the excise duty, sales tax, surcharge or cess, entry tax etc., as payable in the State of Karnataka; and
(b) In respect of an imported motor vehicle, irrespective of its place of manufacture, the total cost incurred in importing the vehicle, that is to say, the value of the motor vehicle as endorsed in the Bill of Entry or such other document and assessed as such under the Customs Act 1962, together with the Customs Duty levied, freight charges incurred and other taxes levied thereon including additional duty/penalty levied if any, by the Customs Department or any other Department.
(C) In Part B,-
(i) In item 5, for the entries in column 2, the following shall be substituted, namely:-
“ Motor Vehicles [contract carriages including Motor Vehicles covered with permits issued under section 88(8) of the Motor Vehicles Act, 1988] plying for hire or reward and constructed or adopted to carry more than 12 passengers (excluding driver and conductor / attendant) and complying with rule 151(2) of the Karnataka Motor Vehicles Rules, 1989 for every passenger.”
(ii) In item 6, for the entries in column 2, the following shall be substituted, namely:-
“ Motor vehicles [contract carriages including Motor Vehicles covered with permits issued under section 88(8) of the Motor Vehicles Act 1988] plying for hire or reward and constructed or adopted to carry more than 12 passengers (excluding driver and conductor / attendant) other than those liable to be taxed under item 5, for every passenger.”
(D) Part D and entries relating thereto shall be omitted.
(E) In the explanation at the end of the Schedule, item (5) and entries relating thereto shall be omitted.
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