KARNATAKA MOTOR VEHICLES TAXATION ACT, 1957

35 of 1957

13th November, 1957

An Act to consolidate and amend the law relating to the levy of tax on motor vehicles in the State of Karnataka. Whereas it is expedient to consolidate and amend the law relating to the levy of tax on motor vehicles in the State of Karnataka. Be it enacted by the Karnataka State Legislature in the Eighth Year of the Republic of India as follows:

CHAPTER 1 Preliminary

Section1 Short title, extent and commencement

(1) This Act may be called the Karnataka Motor Vehicles Taxation Act, 1957.

(2) It extends to the whole of the State of Karnataka.

11. This Act has come into force on 1-1-1958. [(3) It shall come into force on such date as the State Government may, by notification, appoint.

Section2 Definitions

(1) In this Act, unless the context otherwise requires,

22. Clause (a) inserted by Act No. 10 of 1991, S. 2(1), w.e.f. 1-4-1991. [(a) "Classic car" means a motor car manufactured during the period between the year 1940 and 1949 and registered 33. The words "with Karnataka Vintage and Classic Car Club, in addition to the registration of vehicle" omitted by Act No. 12 of 1993, S. 2(1), w.e.f. 1-4-1993. [x x x x x] under Section 39 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)];

44. Clause (a) renumbered as clause (aa) by Act No. 10 of 1991, S. 2(1), w.e.f. 1-4-1991. [(aa)] "Fleet owner" means a person who is the registered owner of a fleet of 55. Substituted for the words "one hundred or more transport vehicles" by Act No. 8 of 1986, S. 2, w.e.f. 1-4-1986. [five hundred or more public service vehicles;]

66. Clause (b) substituted by Act No. 38 of 1976, S. 2(1), w.e.f. 1-1-1977. [(b) "Taxation authority" means (i) in the case of a fleet owner, the Commissioner for Transport or any other officer appointed by the State Government in this behalf; and

(ii) in other cases, such officer as may be appointed by the State Government to exercise the powers and perform the functions of the taxation authority under this Act;]

(c) "Local authority" includes a cantonment authority within the meaning of the Cantonments Act, 1924 (Central Act II of 1924);

(d) "Notification" means a notification published in the Official Gazette;

(e) "Prescribed" means prescribed by rules made under this Act;

11. Clause (ee) inserted by Act No. 28 of 1984, S. 2, w.e.f. 5-5-1984. [(ee) "Private service vehicle" means an omnibus constructed or adapted to carry more than nine persons (excluding the driver) and used by or on behalf of the owner of such vehicle for the purpose of carrying persons for or in connection with his trade or business or otherwise than for hire or reward;] (f) "Registered owner" means the person in whose name a motor vehicle is registered under the 2Motor Vehicles Act, 1939 (Central Act IV of 1939);

(g) "Schedule" means a Schedule annexed to this Act;

33. Clause (h) substituted by Act No. 38 of 1976, S. 2(2), w.e.f. 1-1-1977. [(h) "Taxation card" means a taxation card issued under Section 5 and includes a fresh taxation card issued in place of the original taxation card under sub-section (2) of Section 6;]

44. Clause (hh) inserted by Act No. 10 of 1991, S. 2(2), w.e.f. 1-4-1991. [(hh) "Vintage Car" means a motor car manufactured during the year 1939 and earlier and duly registered 55. The words "with Karnataka Vintage and Classic Car club, in addition to the registration of vehicle" omitted by Act No. 12 of 1993, S. 2(2), w.e.f. 1-4-1993. [x x x x x] under Section 39 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)];

66. Clause (i) substituted by Act No. 38 of 1976, S. 2(3), w.e.f. 1-1-1977. [(i) "Year" means

(i) in relation to a fleet owner, the financial year; and

(ii) in other cases, a period of twelve calendar months commencing from the first day of the month in which the motor vehicle concerned is registered or a new registration mark is assigned to it under the Motor Vehicles Act, 1939 (Central Act IV of 1939); 'half year' means the first six months or the second six months of such year or the said period of twelve calendar months; and 'quarter' means the first three months or the second three months of the half-year;]

(j) Words and expressions used but not defined in this Act, shall have the meanings assigned to them in the motor Vehicles Act, 1939 (Central Act IV of 1939).

(2) The Mysore General Clauses Act, 1899 (Mysore Act III of 1899), shall apply for the interpretation of this Act, as it applies for the interpretation of a Karnataka Act.

CHAPTER 2 Taxation

Section3 Levy of tax

(1) A tax at the rates specified in Part A of the Schedule shall be levied on all motor vehicles suitable for use on roads, 11. The words "kept in the State of Karnataka" omitted by Act No. 38 of 1976, S. 3(l)(i), w.e.f. 1-7-1976. [x x x x xl. 22. Proviso omitted by Act No. 38 of 1976, S. 3(l)(ii), w.e.f. 1-7-1976. [x x x x x].

33. Proviso inserted by Act No. 8 of 1986, S. 3, w.e.f. 1-4-1986. [Provided that in the case of a motor cycle (including motor scooter and cycle with attachment for propelling the same by mechanical power) 44. Inserted by Act No. 8 of 1997, w.e.f. 1-4-1997. [other than those owned by Central Government employees or Defence personnel] the tax shall be levied at the rates specified in Part55. Substituted for the letters "AA" by Act No. 7 of 1995, S. 2(i), w.e.f. 1-4-1995. [A1] of the Schedule:]

66. Second proviso inserted by Act No. 12 of 1990, S. 2, w.e.f. 1-4-1990. [Provided further that in the case of tractors, trailers and power tiller trailers,

(a) owned by agriculturists and whose main source of income is from agriculture;

(b) owned by agricultural Co-operative Societies including Vyavasaya Seva Sahakari Sangha Niyamitha, Raitha Seva Sahakari Sangha Niyamitha, Sericulture-cum-Farmers Co-operative Societies, Large Sized Co-operative Societies, Co-operative Agricultural Banks, Small Sized Co-operative Societies, Agricultural Credit Societies, Multipurpose Co-operative Credit Societies, Doddapramanada Prathamika Pathina Sahakari Sangha, Primary Co-operative Agriculture and Rural Development Bank and Services Co-operative Societies; and

(c) not falling under clauses (a) and (b) above but used exclusively for carrying out such agricultural operations as may be prescribed, the tax shall be levied at the rates specified in Part 77. Substituted for the letters "AAA" by Act No. 7 of 1995, S. 2(i), w.e.f. 1-4-1995. [A2] of the Schedule.]

88. Third proviso inserted by Act No. 10 of 1991, S. 3, w.e.f. 1-4-1991. [Provided also that in case of Vintage car and Classic car, the tax shall be levied at the rates specified in Part 99. Substituted for the letters "AAAA" by Act No. 7 of 1995, S. 2(i), w.e.f. 1-4-1995. [A3] of the Schedule.] 1010. Fourth proviso inserted by Act No. 7 of 1995, S. 3(ii), w.e.f. 1-4-1995. [Frovided also that:______

11. Clauses (a) and (b) substituted by Act No. 8 of 1997, w.e.f. 1-4-15197. [(a) in case of three wheelers including autorickshaws vised for transportation of goods not exceeding 1000 kgs. in weight laden and vehicles permitted to carry three passengers (excluding driver) either used for hire or reward or not, the tax shall1 be levied at the rates specified in Part A-4 of the Schedule.

22. Clause (b) substituted by Act No. 13 of 1997 and shall be deemed to have come into force w.e.f. 1-4-1997. [(b) in case of motor cars including jeeps (other than those owned by companies, Central Government employees or defence personnel and imported cars of the year, 1985 and later models) and omni buses and private service vehicles having floor area not exceeding 33. Substituted for the words "four square meters" by Act No. 6 of 2000, w.e.f. 1-4-2000 [five square meters], tax shall be levied at the rate specified in part "A-5" of the Schedule.]]

Explanation. A motor vehicle of which the certificate of registration is current shall, for the purposes of this Act, be deemed to be a vehicle suitable for use on roads.

(2) Notwithstanding anything contained in sub-section (1), 66. Inserted by Act No. 38 of 1976, S. 3(2)(i), w.e.f. 1-7-1976. [or Section 4] taxes at the rates specified in Part B of the Schedule shall be levied on motor vehicles 77. Substituted for the words "belonging to or in the possession or control of persons, not ordinarily residing in the State of Karnataka and kept in the State of Karnataka by such persons" by Act No. 38 of 1976, S. 3(2)(ii), w.e.f. 1-7-1976. [suitable for use on roads, which are in the State] for periods shorter than a quarter, but not exceeding thirty days.

(3) In the case of motor vehicles in respect of which any reciprocal arrangement relating to taxation has been entered into between the Government of Karnataka and any other State Government, the levy of tax shall, notwithstanding anything contained in this Act, be in accordance with the terms and conditions of such reciprocal arrangement:

Provided that the tax leviable under any such arrangement shall not exceed the tax leviable under the Schedule:

Provided further that the terms and conditions of every such reciprocal arrangement shall be published in the Official Gazette, and a copy thereof shall be laid before the State Legislative Assembly.

11. Sub-section (4) inserted by Act No. 14 of 1989, S. 2, w.e.f. 1-4-1989. [(4) Notwithstanding anything contained in sub-sections (1) and (2), a special additional tax at the rates specified in Part 'D' of the Schedule shall be levied on motor vehicles suitable for use on roads carrying passengers or goods in excess of the permitted capacity of the vehicles.]

Section3A Levy of Cess

11. Section 3-A inserted by Act No. 7 of 1995, S. 3, w.e.f. 1-4-1995.

(1) There shall be levied and collected by way of cess 22. Substituted for the words "for the purpose of Bangalore Mass Rapid Transit System" by Act No. 4 of 1998, w.e.f. 1-4-1998. [for a period of 33. Substituted for the words "two years" by Act No. 6 of 2000, w.e.f. 1-4-2000 [four years] with effect from the First day of April, 1998 for the purpose of equity investment in the 44. Substituted for the words "Karnataka Infrastructure Development and Finance Corporation" by Act No. 32 of 2000 and shall be deemed to have come into force w.e.f. 1-4-1998 [Infrastructure Development Corporation (Karnataka) Limited and Bangalore Mass Rapid Transit Limited in the proportion of 67:33 respectively], a tax at the rate of five peicentum of the tax levied under Section 3 on motor vehicles registered, under the Motor Vehicles Act, 1988 (Central Act 59 of 1988), 55. The words "within the limits of Bangalore City Planning Area" omitted by Act No. 4 of 1998, w.e.f. 1-4-1998. [x x x x x.]

(2) The cess levied under sub-section (1) shall be in addition to any tax levied under Section 3.

(3) The provisions of the Act and the rules made thereunder including those relating to refund or exemption from tax shall, so far as may be, apply in relation to the levy, assessment and collection of the cess payable under sub-section (1), as they apply in relation to the levy, assessment and collection of motor vehicles tax under this Act.

66. Explanation omitted by Act No. 4 of 1998, w.e.f. 1-4-1998. [Explanation: x x x x x.]]

Section3B Levy of additional surcharge

77. Section 3-B inserted by Act No. 21 of 1979, S. 2(1), w.e.f. 31-3-1979 and omitted by Act No. 30 of 1985, S. 2, w.e.f. 1-8-1985. . x x x x x.]

Section3C Levy of cess

88. Section 3-C inserted by Act No. 12 of 1984, S. 2, w.e.f. 1-4-1984 and omitted by Act No. 30 of 1935, S. 2, w.e.f. 1-8-1985. x x x x x.]

Section4 Payment of tax

(1) The tax levied under Section 3 shall be paid in advance by the registered owner or person having possession or control of the motor vehicle, for a quarter, half-year or year, at his choice, 99. Substituted for the words "and on such payment he shall be granted a quarterly, half-yearly or annual licence, as the case may be" by Act No. 38 of 1976, S. 4(l)(i), w.e.f. 1-7-1976. [within 1010. Substituted for the words "ten days" by Act No. 39 of 1981, S. 3, w.e.f. 12-8-1981. [fifteen days] from the commencement of such quarter, half-year or year, as the case may be:]

1111. First proviso substituted by Act No. 8 of 1997, w.e.f. 1-4-1997. [Provided that the tax in respect of vehicles specified in item and 14(2) of Part 'A' of the Schedule shall be paid annually subject to such conditions as may be specified by the Government from time to time:]1212. Second proviso omitted by Act No. 8 of 1997, w.e.f. 1-4-1997. [x x x x x:]

(Provided also that notwithstanding anything in this sub-section such tax may be paid in advance in a lumpsum by such owner or person at his choice, for a period of five years or ten years within fifteen days from the commencement of the first year of such period of five years or ten years:]

[Provided also that in case of three wheelers including autorickshaws used for transportation of goods not exceeding 1000 kgs. in weight laden and vehicles permitted to carry three passengers (excluding driver) either for hire or reward or not 33. Substituted for the words and figures "motor cars including Jeeps, Omni buses and private service vehicles having floor area of not exceeding 4 square meters other than those owned by Companies and imported cars of the year 1985 and later models and those owned by Central Government or defence personnel" by Act No. 13 of 1997 and shall be deemed to have come into force w.e.f. 1-4-1997. [motor cars including jeeps (other than those owned by companies, Central Government Employees or Defence personnel and imported cars of the year 1985 and later models) and omni buses and private service vehicles having floor area not exceeding 44. Substituted for the words "four square meters" by Act No. 6 of 2000, w.e.f. 1-4-2000 [five square meters]] specified in the fourth proviso to sub-section (1) of Section 3 in respect of which tax is already paid prior to the first day of April, 1997, the tax specified in the fourth proviso to sub-section (1) of Section 3 shall be levied after the expiiy of the period for which tax is paid under sub-section (I) and the tax shall be paid within one month from the date of expiry of the said period.]

55. Fifth proviso inserted by Act No. 10 of 1991, S. 4, w.e.f. 1-4-1991. [Provided further that in case of Vintage car and Classic car specified in third proviso to sub-section (1) of Section 3, in respect of which tax is already paid prior to 1st day of April, 1991, the tax specified in the third proviso to sub-section (1) of Section 3 shall be levied after the expiry of the period for which the tax is paid under sub-section (1) and such tax shall be paid within one month from the date of expiry of the said period.]

66. Explanation substituted by Act No. 38 of 1976, S. 4(l)(iii), w.e.f. 1-1-1977. [Explanation. The tax for half-year shall be double the tax for a quarter and the tax for a year shall be four times the tax for a quarter.]

(2) In case of half yearly and annual 77. Substituted for the word "licences" by Act No. 38 of 1976, S. 4(2), w.e.f. 1-1-1977. [payments], 88. Inserted by Act No. 8 of 1983, S. 2(ii), w.e.f. 1-4-1983. [or payments for the period of five years or ten years] such rebate in respect of the tax as may be prescribed shall be granted.

99. Sub-section (3) inserted by Act No. 8 of 1986, S. 4, w.e.f. 1-4-1986. [(3) Notwithstanding anything contained in the preceding subsections, the 1010. Substituted for the words "tax levied under the proviso" by Act No. 12 of 1990, S. 3(2)(a), w.e.f. 1-4-1990. [tax levied under the proviso] to sub-section (1) of

Provided that the motor cycle in respect of which the tax is already paid under sub-section (1) of Section 3 prior to the First day of April, 1986, tax specified under the first proviso to sub-section (1) of Section 3 shall be levied after the expiry of the period for which the tax paid under sub-section (1) and such tax shall be paid within one month from the date of expiry of the said period:]

[Provided further that in the case of tractors, trailers and power tiller trailers specified in the second proviso to sub-section (1) of Section 3, in respect of which the tax is already paid under that sub-section prior to the First day of April, 1990, the tax specified under the second proviso to sub-section (1) of Section 3 shall be levied after the expiry of the period for which the tax is paid under sub- section (1) and such tax shall be paid within one month from the date of expiry of the said period.]

22. Sub-section (4) inserted by Act No. 7 of 1992, S. 2, w.e.f. 1-4-1992. [(4) Whenever there is a revision of tax, the difference of tax for the month or part thereof shall be paid at the rate of 1/3rd of the quarterly tax, or 1/12th of the annual tax payable on or before the last date fixed under sub-section (1) for payment of tax for the next quarter, or the year as the case may be.]

Section4A Rounding off of tax, etc

11. Section 4-A inserted by Act No. 14 of 1989, S. 4, w.e.f. 1^-1989. The amount of tax (including tax payable in advance), penalty or any other amount payable and the amount of refund due, under this Act shall be rounded off to the nearest rupee and for this purpose, where such amount contains, a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.]

Section5 Issue of taxation card

22. Section 5 substituted by Act No. 38 of 1976, S. 5, w.e.f. 1-1-1977.

(1) When the tax levied under Section 3 in respect of a motor vehicle is paid, the taxation authority shall issue to the person paying the tax.

(a) a receipt in the prescribed form indicating therein the amount of tax paid; and

(b) a taxation card in the prescribed form indicating therein the rate at which the tax is leviable and the period for which the tax has been paid:

Provided that where a taxation card has already been issued in respect of a motor vehicle, the taxation authority shall, on payment of tax as aforesaid, cause to be made in the taxation card an entry of such payment and the period to which it relates.

(2) No motor vehicle liable to tax under Section 3, shall be held in the custody of any person unless the registered owner or person having possession or control of such vehicle has obtained a taxation card under sub-section (1) in respect of that vehicle.

(3) No motor vehicle liable to tax under Section 3 shall be used on any road or in a public place unless a valid taxation card obtained under sub-section (1) is carried in the vehicle.]

Section6 Declaration by owner or person having possession of a vehicle

(1) Every registered owner of, or person who has possession or control of, a motor vehicle liable to tax under this Act shall fill up and sign a declaration in the prescribed form, giving the prescribed particulars and shall deliver within the prescribed time the declaration to a 33. Substituted for the words "Licensing Officer" by Act No. 38 of 1976, S. 6(1), w.e.f. 1-1-1977. [Taxation Authority] and shall pay to the 44. Substituted for the words "said Officer" by Act No. 38 of 1976, S. 6(1), w.e.f. 1-1-1977. [said Authority] the tax which he is liable to pay in respect of such vehicle.

(2) When a motor vehicle liable to tax under this Act is altered so as to render the registered owner or person who is in possession or control of such vehicle liable to the payment of an additional tax under Section 8, such registered owner or person, as the case may be, shall fill up and sign an additional declaration in the prescribed form showing the nature of the alteration made and containing the prescribed particulars, and shall deliver such additional declaration together with the 11. Substituted for the words "tax licence" by Act No. 38 of 1976, S. 6(2)(i), w.e.f. 1-1-1977. [taxation card] in respect of the motor vehicle to a 22. Substituted for the words "Licensing Officer" by Act No. 38 of 1976, S. 6(2)(i), w.e.f. 1-1-1977. [Taxation Authority] and shall pay to the 33. Substituted for the words "Licensing Officer" by Act No. 38 of 1976, S. 6(2)(i), w.e.f. 1-1-1977. [Taxation Authority] the additional tax payable under Section 8. On receipt of such additional tax, the 44. Substituted for the words "Licensing Officer" by Act No. 38 of 1976, S. 6(2)(i), w.e.f. 1-1-1977. [Taxation Authority] shall issue to such owner or person a fresh 55. Substituted for the words "tax licence" by Act No. 38 of 1976, S. 6(2)(i), w.e.f. 1-1-1977. [taxation card] in place of the 66. Substituted for the words "original licence" by Act No. 38 of 1976, S. 6(2)(ii), w.e.f. 1-1-1977. [original taxation card] and shall cause an entry about such payment to be made in the 77. Substituted for the words "tax licence" by Act No. 38 of 1976, S. 6(2)(i), w.e.f. 1-1-1977. [taxation card.]

(3) Such owner or person shall, at the time of making payment of the tax under sub-section (1) or the additional tax under sub-section (2), produce before the 88. Substituted for the words "Licensing Officer" by Act No. 38 of 1976, S. 6(3), w.e.f. 1-1-1977. [Taxation Authority] a valid certificate of insurance in respect of the vehicle complying with the requirements of Chapter VIII of the Motor Vehicles Act, 1939.

Section7 Refund of tax

(1) Where a tax on any motor vehicle has been paid for any period and it is proved to the satisfaction of the prescribed authority that the vehicle has not been used during the whole of that period, or a continuous part thereof, not being less than one calendar month, a refund shall be made of such portion of the tax and subject to such conditions as may be prescribed.

(2) When a motor vehicle in respect of which the tax has been paid is altered in such manner as to cause it to become a vehicle in respect of which the tax is leviable at a lower rate, the person who has paid such tax shall be entitled on the production of a certificate signed by a registering authority stating that the vehicle had been so altered to a refund of a sum equal to the difference between the amount which would be refundable to him in accordance with the provisions of subsection (1), on the surrender of the [taxation card] and the amount of the tax leviable on such vehicle at the lower rate.

11. Sub-sections (3) and (4) inserted by Act No. 8 of 1986, S. 5, w.e.f. 1-4-1986. [(3) Notwithstanding anything contained in sub- sections (1) and (2), where tax has been paid under sub-section (3) of Section 4, the registered owner who has paid such tax shall be entitled to a refund of tax at the rate specified in 22. Substituted for the words and letters "Part 'C' or Part 'CC" by Act No. 7 of 1995, S. 5, w.e.f. 1-4-1995. [Part C, Part Cl, Part C2 and Part C3], as the case may bet of the Schedule in the case of.

(i) removal of the vehicle to any other State on transfer of ownership or change of address; or

(ii) cancellation of registration of vehicle on account of scrapping of such vehicle due to accidents or other causes:

Provided that in the case of removal of vehicle outside the State of Karnataka on transfer of ownership or on change of address the refund of tax will be considered only after receipt of proof for having effected the transfer of ownership or change of address.

(4) Where a tax on any motor vehicle is paid in excess of the tax payable, the excess payment of tax so made may be adjusted towards any of the subsequent periods in respect of which the tax is due].

33. Sub-section (5) inserted by Act No. 10 of 1991, S. 5, w.e.f. 1-4-1991. [(5) Notwithstanding anything contained in this Act and the Rules made thereunder, no refund of tax shall be allowed in respect of vehicles classified as Vintage or Classic cars where the tax is paid for the life time of the vehicle as per sub-section (1) of Section 3 of the Act, either on lemoval of the vehicle to any other State on transfer of ownership or on change of address or on the cancellation of registration.]

44. Explanation inserted by Act No. 28 of 1984, S. 3, w.e.f. 5-5-1984. [Explanation. For the purpose of this section tax includes surcharge and additional surcharge payable under Sections 3-A and 3-B.]

Section8 Payment of additional tax

When any motor vehicle in respect of which a tax has been paid is altered or proposed to be used in such a manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or person who is in possession or control of such vehicle shall pay an additional tax of a sum which is equal to the difference between the tax already paid and the tax which is payable in respect of such vehicle for the period for which the higher rate of tax is payable in consequence of its being altered or so proposed to be used and 11. Substituted for the words "Licensing Officer" by Act No. 38 of 1976, S. 8, w.e.f. 1-1-1977. [Taxation Authority] shall not grant a fresh 22. Substituted for the words "tax licence" by Act No. 38 of 1976, S. 8, w.e.f. 1-1-1977. [taxation card] in respect of such vehicle so altered or proposed to be so used until such amount of tax has been paid.

Section8A Collection of tax escaping payment

11. Section 8-A inserted by Act No. 38 of 1976, S. 9, w.e.f. 1-1-1977. If at any time it is found that the amount of tax paid for any period in respect of any motor vehicle falls short of the tax payable under this Act, then, notwithstanding any incorrect entry or the absence of any entry in the certificate of registration relating to the motor vehicle regarding the tax payable in respect of such vehicle or the issue of a taxation card or an entry having been made in such taxation card regarding the payment of tax for such period, the taxation authority may, after notice to the registered owner or person having possession or control of the motor vehicle and giving him an opportunity of being heard recover the difference between the tax so paid and the tax payable by such owner or person.]

Section8B Further additional Tax for misuse of motor vehicle

When any motor vehicle in respect of which tax has been paid is misused or used not in accordance with the purpose for which the vehicle is registered or the permit is granted or is used in such manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or person who is in possession or control of such vehicle, shall for such misuse other than the one under sub-section (4) of Section 3, pay a further additional tax of a sum which is equal to double the difference between the tax already paid and the tax which is payable in respect of such vehicle for the period for which the higher rate of tax is payable in consequence of its being misused or used not in accordance with the purpose for which the vehicle is registered or the permit is granted.]

Section9 Liability to, pay arrears of tax

(1) If the tax leviable in respect of any motor vehicle remains unpaid by any person liable for the payment thereof and such person before having paid the tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall be liable to pay the said tax to the 11. Substituted for the words "Licensing Officer" by Act No. 38 of 1976, S. 10, w.e.f. 1-1-1977. [Taxation Authority.]

(2) Nothing contained in this section shall be deemed to affect the liability of the person, who has transferred the ownership or has ceased to be in possession or control of the vehicle, to pay the said tax.

Section10 Levy of tax, etc. in the case of fleet owner

11. Substituted for the words and figures "In the case of a fleet owner, the provisions of Sections 3, 6 and 7 shall, so far as may be apply subject to the following modifications, namely," by Act No. 8 of 1986, S. 6(1), w.e.f. 1-4-1986. [Notwithstanding anything contained in Sections 3, 6 and 7 a tax shall be levied 22. Substituted for the words "at twelve percentum of the gross revenue from fares and freights of public service vehicles owned by a fleet owner" by Act No. 8 of 1997, w.e.f. 1-4-1997. [on the gross revenue from fares and freights of Public Service Vehicles Owned by a fleet owner at the rates of.

(i) 33. Substituted for the words "five percentum" by Act No. 5 of 1999, w.e.f. 1-4-1999 [three percentum] in respect of public service vehicles operating within the limits of a city and within the radius of twenty five kilometers from the limits of the city as defined in Clause (4) of Section 2 of the Karnataka Municipal Corporations Act, 1976 (Karnataka Act 14 of 1976); and

(ii) 44. Substituted for the words "eight percentum" by Act No. 5 of 1999, w.e.f. 1-4-1999 [six percenrum] in other cases.]

(a) In order to determine the amount of tax payable by a fleet owner in any year, before the commencement of such year, the fleet owner shall first make and deliver to the 55. Substituted for the words "Commissioner for Transport" by Act No. 38 of 1976, S. 11(1), w.e.f. 1-1-1977. [Taxation Authority] a preliminary declaration in the prescribed form 66. Substituted for the words "stating the prescribed particulars" by Act No. 8 of 1986, S. 6(2), w.e.f. 1-4-1986. [estimated gross revenue from fares and freights] in respect of the transport vehicles liable to tax under this Act kept by him 77. Substituted for the words "on the last day of February" by Act No. 38 of 1976, S. 11(2), w.e.f. 1-1-1977. [on the last day of January] of the year immediately preceding the year -for which such declaration is made. Such declaration shall be accompanied by a certificate of final assessment of tax, if any, issued by the 88. Substituted for the words "Commissioner for Transport" by Act No. 38 of 1976, S. 11(1), w.e.f. 1-1-1977. [Taxation Authority] for such previous year and such other documents as may be prescribed.]

99. Clause (b) substituted by Act No. 8 of 1986, S. 6(3), w.e.f. 1-4-1986. [(b) As soon as may be after receipt of such preliminary declaration, the taxation authority shall, on the basis 11. Substituted for the words "five percentum or eight percentum as the case may be" by Act No. 5 of 1999, w.e.f. 1-4-1999. [three percentum or six per centum as the case may be] of the estimated revenue by way of fares and freights declared for the said year under clause (a) of this section and communicate the same to the fleet owner by issuing a certificate of provisional assessment of tax for the year in such form as may be prescribed.]

22. Clause (c) substituted by Act No. 38 of 1976, S. 11(4), w.e.f. 1-1-1977. [(c) The amount of tax provisionally determined under clause (b) shall be paid by the fleet owner within such period from the date of receipt of the certificate of provisional assessment and in such number of instalments not exceeding twelve as the taxation authority may specify.]

(d) 33. Substituted for the words "The fleet owner shall then" by Act No. 38 of 1976, S. 11(5), w.e.f. 1-1-1977. [The fleet owner shall, after the close of the year] fill up and sign a final declaration in the prescribed form 44. Substituted for the words "stating prescribed particulars" by Act No. 8 of 1986, w.e.f. 1-4-1986. [along with a certified copy of the audited accounts of the fares and freights collected during that year] in respect of the transport vehicles liable to tax under this Act kept by him 55. Substituted for the words "in the current year" by Act No. 38 of 1976, S. 11(5), w.e.f. 1-1-1977. [during that year] and shall deliver within the prescribed time the final declaration so filled in and signed to the 66. Substituted for the words "Licensing Officer" by Act No. 38 of 1976, S. 11(1), w.e.f. 1-1-1977. [Taxation Authority.] Such declaration shall be accompanied by the certificate of provisional assessment of tax issued by the 77. Substituted for the words "Licensing Officer" by Act No. 38 of 1976, S. 11(1), w.e.f. 1-1-1977. [Taxation Authority] for the year and such other document as may be prescribed.

88. Clause (e) substituted by Act No. 7 of 1995, S. 6(b), w.e.f. 1-4-1995. [(e) On receipt of such final declaration in the prescribed form along with a certified copy of the audited accounts of fares and freights collected during that year and such other particulars as may be deemed necessary, the Taxation Authority shall finally determine the amount of tax leviable at the rate specified under this section on public service vehicle of such fleet owner and by issuing a certificate of final

(f) When the amount of tax is finally determined under clause (e) taking into consideration the amount paid by the fleet owner under clause (c), the difference that may be due shall be paid by, or refunded to, the fleet owner in such manner and within such time as may be prescribed:

11. Proviso omitted by Act No. 38 of 1976, w.e.f. 1-1-1977. [x x x x x.]

22. Proviso inserted by Act No. 39 of 1981, S. 4, w.e.f. 12-8-1981. [Provided that the fleet owner shall be entitled to a proportionate reduction in the amount of tax finally determined, in respect of any motor vehicle which is certified by the Commissioner for Transport as not used for a period of one calendar month or more subject to the condition that the fleet owner has intimated the fact of non-user of the motor vehicle to the Commissioner for Transport within seven days of the date of commencement of the period of non-user.]

(g) Within thirty days of the transfer of ownership of any of his transport vehicles, the fleet owner shall report the transfer to the 33. Substituted for the words "Licensing Officer" by Act No. 38 of 1976, S. 11(1), w.e.f. 1-1-1977. [Taxation Authority.]

(h) The 44. Substituted for the words "Licensing Officer" by Act No. 38 of 1976, S. 11(1), w.e.f. 1-1-1977. [Taxation Authority] may for the purposes of this section require the fleet owner to produce before him any transport vehicle or any accounts, registers, records or other documents or to furnish any information or may examine the vehicles or the accounts, registers, records or other documents and the fleet owner shall comply with any such requirement made of him.

Section10A Tax free taxation card

55. Section 10-A inserted by Act No. 38 of 1976, S. 12, w.e.f. 1-1-1977. Notwithstanding anything contained in the preceding sections, a motor vehicle exempted form tax 66. The words, brackets and figures "under reciprocal arrangement referred to in sub-section (3) of Section 3 or" omitted by Act No. 39 of 1981, S. 5, w.e.f. 12-8-1981. [x x x x] under Section 16, shall carry in the vehicle a tax free taxation card, obtained from a taxation authority on payment of the prescribed fee.]

Section11 Power of an Officer of Police or the Motor Vehicles Department to stop a motor vehicle

Any Police Officer or Officer of the Motor Vehicles Department, in uniform, not below such rank as may be prescribed by the State Government; in this behalf, may require the driver of any motor vehicle in any public place to stop such vehicle and cause it to remain stationary so long as may reasonably be necessary for the purpose of satisfying himself that the amount of the tax due in accordance with the provisions of this Act in respect of such vehicle has been paid.

Section11A Power to[seize, detain and sell] vehicles

22. Substituted for the words "seize and detain" by Act No. 32 of 1987, S. 2(i), w.e.f. 13-11-1987. 11. Section 11-A inserted by Act No. 38 of 1976, S. 13, w.e.f. 1-1-1977. 33. Section 11-A renumbered as sub-section (1) thereof by Act No. 32 of 1987, S. 2(ii), w.e.f. 13-11-1987. [(1)] Without prejudice to the provisions of Sections 13 and 14, where any tax due in respect of any motor vehicle has not been paid within the period specified in Section 4, such officer

(i) of the Motor Vehicles Department and below the rank of an Inspector of Motor Vehicles; or

(ii) of the Police Department not below the rank of an Inspector of Police, as the State Government may empower in this behalf, may, subject to such rules as may be prescribed, seize and detain such vehicle and for this purpose, take or cause to be taken all steps for the safe custody of the vehicle, until the tax due in respect of the vehicle is paid.]

44. Sub-section (2) inserted by Act No. 32 of 1987, S. 2(ii), w.e.f. 13-11-1987. [(2) If the tax due in respect of the vehicle seized and detained under sub-section (1), is not paid within thirty days from the date of such seizure and detention, the officer empowered by the State Government may, after giving a notice in writing to the registered owner and the person who had the possession or control of the vehicle immediately before such seizure and detention, and considering their objections, if any, recover the tax due by sale of such vehicle in the manner prescribed:

Provided that the vehicle shall not be sold if the tax due is paid at any rime before sale.]

Section12 Penalties

(1) Whoever

(a) as a registered owner or otherwise has possession or control of any motor vehicle liable to tax under this Act without having paid the amount of the tax or additional tax due in accordance with the provisions of this Act in respect of such vehicle, or

(b) delivers a declaration or additional declaration wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated, shall, on conviction, be punishable with fine which shall not be less than a sum equal to the quarterly tax payable in respect of such vehicle and which may extend to a sum equal to the annual tax payable in respect of such vehicle; and in the event of such person having been previously convicted of an offence under this section with fine which shall not be less than a sum equal to the tax payable in respect of such vehicle for two quarters and which may extend to a sum equal to twice the annual tax payable in respect of such vehicle; and the amount of any tax due shall be recoverable as if it were a fine.

11. Sub-section (2) omitted by Act No. 38 of 1976, S. 14, w.e.f. 1-1-1977. [(2)omited x x x x x].

(3) Whoever

(a) contravenes the provisions of sub-section (3) of Section 5; or

(b) fails to stop a motor vehicle when required to do so by any officer under Section 11, shall on conviction be punishable with the fine which may extend to fifty rupees.

(4) Whoever contravenes any of the provisions of this Act other than those punishable under sub-sections (1) and (3) shall, on conviction, be punishable with fine which may extend to one hundred rupees.

Section12A Trial of offences

11. Sections 12-A and 12-B inserted by Act No. 38 of 1976, S. 15, w.e.f. 1-1-1977. No Court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the First Class shall try an offence punishable under this Act or any rule made thereunder.

Section12B Composition of offences

The prescribed officer may accept, in the prescribed manner, from any person who has committed or is reasonably suspected of having committed an offence punishable under sub-sections (1) and (3) of Section 12 such sum of money as may be prescribed, by way of composition of the offence which such person has committed or is reasonably suspected of having committed and on the payment of such sum of money to the prescribed officer such person, if in custody, shall be set at liberty and no further proceedings shall be taken against such person with reference to the same Act.]

Section13 Tax leviable as arrear of land revenue

Any tax due under this Act shall be leviable as an arrear of land revenue. The motor vehicle in respect of which the tax is due or its accessories may be distrained or sold, whether or not such vehicle or accessories are in the possession or control of the person liable to pay the tax.

Section14 Transport vehicle permit to be ineffective if tax not paid

Notwithstanding the provisions of the Motor Vehicles Act, 1939 (Central Act IV of 1939), if the tax or the instalment due in respect of a transport vehicle is not paid within the prescribed period the validity of the permit for the vehicle shall become ineffective from the date of expiry of the said period until such time as the tax is actually paid.

Section15 Appeals

Any person, who is aggrieved by any order of a 22. Substituted for the words "Licensing Officer" by Act No. 38 of 1976, S. 16, w.e.f. 1-1-1977. [Taxation Authority] made under this Act, may within the prescribed time and in the prescribed manner, appeal to the prescribed authority.

Section15A Revision

33. Section 15-A inserted by Act No. 38 of 1976, S. 17, w.e.f. 1-1-1977. The Commissioner for Transport may 44. The words "either of his own motion or on an application made by any aggrieved person" omitted by Act No. 39 of 1981, S. 6, w.e.f. 12-8-1981. [x x x x x] call for and examine the records of any proceedings under this Act of any authority subordinate to him for the purpose of satisfying himself as to the correctness, legality, or propriety of such proceedings and may either annual, reverse, modify or confirm such order or pass such order as he may deem fit: Provided that no order shall be annulled, reversed or modified except after giving a reasonable opportunity of being heard to the person affected by that order.]

Section16 Exemption from or reduction of tax

(1) The State Government, if in its opinion it is necessary in public interest so to do, may by notification 11. Inserted by Act No. 29 of 1958, S. 2(i) and shall be deemed always to have been inserted. [and subject to such restrictions and conditions as may be specified in the notification.]

22. Clause (a) substituted by Act No. 29 of 1958 and shall be deemed always to have been substituted. [(a) exempt or reduce whether prospectively or retrospectively the tax payable in respect of

(i) any class of motor vehicles, or

(ii) motor vehicles not used on roads.]

(b) reduce the rate of tax payable in respect of any class of motor vehicles plying on any route or routes specified in the notification.

(2) Every notification under sub-section (1) shall be laid as soon as may be after it is issued, before the State Legislative Assembly while it is in session, for a total period of thirty days which may be comprised in one session for in two or more sessions and if before the expiry of that period, the State Legislative Assembly makes any modification in the notification or directs that the notification shall not have effect, the notification shall thereafter have effect only in such modified form or be of no effect as the case may be.

33. Sub-section (3) omitted by Act No. 8 of 1987, S. 2, w.e.f. 1-4-1987. [(3)omited x x x x x].

Section16A Composition of tax

11. Section 16-A inserted by Act No. 20 of 1994, S. 3, w.e.f. 1-4-1994.

(1) Notwithstanding anything contained in Section 3, any person liable to pay tax on any motor vehicle under this Act, may at his option, instead of paying tax under the said section, pay such tax by way of composite amount, in respect of such class or classes of motor vehicles, as may be specified by the State Government, by notification, from time to rime, subject to such conditions or restrictions as may be specified therein.

(2) Every notification issued under sub-section (1) shall be laid before each House of the State Legislature in the manner specified in sub-section (2) of Section 16.]

CHAPTER 3 Miscellaneous

Section17 Crediting of the proceeds of taxes

All taxes collected under this Act shall be credited to such Head in the State Accounts as the State Government may by order specify.

Section17A Establishment of Roads and Bridges Fund

22. Clause (bb) inserted by Act No. 32 of 1987, S. 3, w.e.f. 13-11-1987. omitted x x x x x].

Section18 Utilisation of the proceeds of taxes

The Head of State Accounts specified under Section 17, shall be debited under the order of the State Government, with the following charges, that is to say.

(i) such amount as the Government may, by order determine on account of the expenses incurred in giving effect to the provisions of this Act;

(ii) payments made to local authorities under Section 20; and

(iii) allotments made by the Government for such other purposes as may be consistent with, or necessary for, the more efficient administration of this Act.

Section19 Local authorities not to levy tax or tolls

Notwithstanding anything contained in any other law for the time being in force, no local authority shall levy a tax or toll on any motor vehicle registered in the State of Karnataka or in any other State in India or in any Union Territory in India "33. Substituted for the words "tax licences" by Act No. 38 of 1976, S. 18(ii), w.e.f. 1-1-1977. [and any law authorising any such levy shall cease to be in force.]

[Explanation. For the purposes of this section 'tax' means the tax referred to in Entries 52 and 57 of List II of the Seventh Schedule to the Constitution of India.]

Section20 Assignment of proceeds of the tax

(1) From the proceeds of the tax collected under this Act every year and subject to such conditions as the State Government may specify,

(i) there shall be paid to each local authority which prior to the commencement of this Act was being paid any amount under Section 22 of the Karnataka Motor Vehicles Taxation and Tolls Act, 1951, or Section 9 of the Bombay Motor Vehicles Tax Act, 1935, or Section 10 of the Madras Motor Vehicles Taxation Act, 1931, or Section 10 of the Coorg Motor Vehicles Taxation Act, 1932, a sum equivalent to the said amount, every year;

(ii) there shall be paid annually to each local authority which at the commencement of this Act was levying tax or toll or both under any law on motor vehicles, a sum equivalent to the average annual income derived by such local authority during the three years ending on the 31st day of March, 1957, from such tax or toll or both, as the case may be.

(2) All sums payable to local authorities under this section shall be expenditure charged on the Consolidated Fund of the State.

Section21 Protection for bona fide acts

No suit, prosecution, or other legal proceeding shall lie against any person for anything in good faith done or intended to be done under this Act.

Section22 Power to make rules

(1) The State Government may, subject to the condition of previous publication, by notification, make rules for carrying out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules for all or any of the following purposes, viz.,

(a) to prescribe the manner in which the tax shall be paid;

(b) to prescribe the form of any 11. Substituted for the words "tax licence" by Act No. 38 of 1976, S. 18(i), w.e.f. 1-1-1977. [taxation card;]

22. Clause (bb) inserted by Act No. 32 of 1987, S. 3, w.e.f. 13-11-1987. [(bb) to prescribe the manner and procedure in respect of sale of vehicle for recovery of tax under sub-section (2) of Section 11-A;]

(c) to prescribe the authority to which, the time within which and the manner in which an appeal may be made under Section 15, the fees to be paid in respect of such appeal and the conduct and hearing of such appeal;

(d) to prescribe the conditions in which duplicate 33. Substituted for the words "tax licences" by Act No. 38 of 1976, S. 18(ii), w.e.f. 1-1-1977. [taxation cards] may be granted and the fee payable for such grant.

(3) Any rule made under this section may provide that a breach thereof shall, on conviction, be punishable with fine which may extend to fifty rupees.

(4) All rules made under this Act shall be laid, as soon as may be, after they are made, before the State Legislative Assembly while it is in Session for a total period of thirty days which may be comprised in one Session or in two or more Sessions and if, before the expiry of the said period, the State Legislative Assembly makes any modification in the rules or directs that any rule shall not have effect, the rules shall thereafter have effect, only in such modified form or be of no effect, as the case may be.

Section23 Repeal and saving

44. Please also see Act No. 29 of 1958, (Section 5) regarding the repeal of certain other Acts. The Mysore Motor Vehicles Taxation and Tolls Act, 1951 (Mysore Act XII of 1951), as in force in the Mysore Area, the Madras Motor Vehicles Taxation Act, 1931 (Madras Act III of 1931), as in force in the Madras Area, the Bombay Motor Vehicles Tax Act, 1935 (Bombay Act XXXIV of 1935), as in force in the Belgaum Area, the Hyderabad Motor Vehicles Taxation Act, 1955 (Hyderabad Act VI of 1955), as in force in the Gulbarga Area, the Coorg Motor Vehicles Taxation Act, 1932 (Coorg Act I of 1932), as in force in the Coorg District, the Madras Motor Vehicles Taxation of Passengers and Goods Act, 1952 (Madras Act XVI of 1952), as in force in the Mangalore and Kollegal Area and the Madras Motor Vehicles Taxation of Passengers and Goods Act, 1952 (Madras Act XVI of 1952), as in force in the Bellary District are hereby repealed:

Provided that such repeal shall not affect

(a) the previous operation of the said enactments or anything duly done or suffered thereunder; or

(b) any right privilege, obligation or liability acquired, accrued or incurred under the said enactments; or

(c) any penalty, forfeiture or punishment incurred, in respect of any offence committed against the said enactments; or

(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty forfeiture or punishment may be imposed as if this Act had not been passed:

Provided further that any tax token or tax licence issued under any of the repealed enactments shall continue to be valid for the period for which such token or licence has been issued as if it were a tax licence issued under this Act.

RULE:

KARNATAKA MOTOR VEHICLES TAXATION RULES, 1957

In exercise of the powers conferred by Section 22 of the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957), the Government of Karnataka is pleased to make the following Rules, the draft of the same having been published under Notification No. HD 144 MVT 57 in the Karnataka Gazette, Extraordinary, dated 13th. December, 1957.

CHAPTER 1 Preliminary

Rule1 Short title

(1) These Rules may be called the Karnataka Motor Vehicles Taxation Rules, 1957.

Rule2 Definitions

In these Rules, unless the context otherwise requires,

(1)

(a) "Act" means the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957);

(b) "Commissioner" means the officer appointed by the State Government to be the Commissioner for Transport;

11. Rule 3 omitted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [(bb) 22. Rule 4 substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. ["Deputy Commissioner for Transport"] means any Officer appointed by the State Government to be a 33. Proviso inserted by GSR 84, dated 25-3-1989, w.e.f. 4-4-1989. [Deputy Commissioner for Transport] for a division];

(c) "Form" means a form appended to these Rules;

(d) 44. Substituted for the words "licence books" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977 ["Senior Inspector of Motor Vehicles", or "Inspector of Motor Vehicles"] means officers appointed as such by the Commissioner;

(e) "Region" means the area specified to be a region for purpose of Section 44 of the Motor Vehicles Act, 1939 (Central Act IV of 1939);

(f) "Regional Transport Officer" means the Regional Transport Officer and includes an Assistant Regional Transport Officer appointed by the State Government;

(g) "Section" means a section of the Act;

(h) "State" means the State of Kamataka.

(2) Words and expressions used but not defined in these Rules shall have the meanings assigned to them in the Act and in the 6motor Vehicles Act, 1939 (Central Act IV of 1939).

Rule3.

x x x x x11. Rule 3 omitted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. ].

Rule4 Taxation cards

22. Rule 4 substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. The taxation cards shall, in respect of the motor vehicles where the tax is payable annually under proviso to sub-section (1) of Section 4, shall be in Form No. 1 and in respect of other motor vehicles shall be in Form No. 2. They shall be printed and machine numbered progressively commencing from 00001 with prefixing letters K.T. and K.R.]

33. Proviso inserted by GSR 84, dated 25-3-1989, w.e.f. 4-4-1989. [Provided that motor vehicles specified in proviso to sub-section (1) of Section 3, where the tax is paid under Part "AA" of the Schedule shall be issued with a taxation card in Form No. 1-A. They shall be printed and machine numbered progressively commencing from 00001 with prefixing letters KT (LTT) and KR (LTT).]

Rule5 Custody and distribution of 4[taxation cards]

(1) The 55. Substituted for the words "licence books" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [taxation cards] shall be got printed by the Director of Printing and Stationery in Karnataka or under his direct supervision on the indent of the Commissioner.

(2) The stock of the 66. Substituted for the word "books" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [taxation card] shall be kept in the custody of the Commissioner or of a Gazetted Officer authorised by him and an account of receipts and issues of the 77. Substituted for the words "licence forms" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [taxation cards] shall be maintained in Form No. 4 by the Commissioner or such Officer as may be authorised by him.

88. Sub-rule (3) omitted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [(3) x x x x x].

11. Sub-rule (4) substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [(4) The taxation cards referred to in Rule 3 and the Declaration Form referred to in Rule 17 shall be supplied to the Regional Transport Officers according to their requirements directly by the Commissioner with an invoice in Form 6 together with an Acknowledgment Form attached thereto which shall be returned to the Commissioner duly signed by the Regional Transport Officers. The Regional Transport Officers shall in turn supply the said Declaration Form to all the Taxation Authorities in their respective region in the same manner.]

22. Sub-rule (5) omitted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [(5) x x x x x].

Rule6 3

Taxation cards from the Commissioner the Regional Transport Officer concerned shall himself count the taxation cards and shall record a certificate to that effect in the stock account register maintained in Form 4. The taxation cards shall be kept under lock and key in the custody of the Regional Transport Officers.]

Rule7 Register of Short Term Taxation Cards

44. Rule 7 substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. Every Taxation Authority shall maintain a register of Short Term Taxation Cards issued by him in Form 10.]

Rule8.

55. Rule 8 omitted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. x x x x x].

Rule9 Assessment of rate of tax

When a motor vehicle is registered within the State the Registering Authority shall, after verifying the particulars in the application for registration, determine the rate at which the vehicle is liable for the levy of tax and 66. Substituted for the words "make an endorsement on the Certificate of Registration of the vehicle" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [issue the taxation card:] 77. First proviso omitted by GSR 86, dated 26-3-1987, w.e.f. 9-4-1987. [x x x x x].

88. Proviso added by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Provided 99. The word "further" omitted by GSR 86, dated 26-3-1987, w.e.f. 9-4-1987. [x x x x x] that in the case of motor vehicles already registered the Registering Authority concerned shall on an application in Form No. 14 made by the registered owner of the vehicle issue a taxation card indicating therein the revised taxation quarter, half year or year as the case may be and the office of the Taxation Authority to which the vehicle is already assigned for payment of tax.]

Rule9A Assignment of [Taxation Authority] for receipts of tax amounts and issue of [taxation card]

1010. Rule 9-A inserted by Notification No. HD 76 TMT 61, dated 28-6-1962. 1111. Substituted for the words "Licensing Officers" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. 1212. Substituted for the word "licences" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977.

(1) At the time of registration 22. Substituted for the words "Licensing Office" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] within that district where he would remit the tax regularly according to his convenience to the concerned Registering Authority. After receipt of the said Form No. 24, the Registering Authority shall endorse in the Certificate of Registration relating to the vehicle, the office of 33. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f, 1-1-1977. [Taxation Authority] where the tax is to be credited.

(2)

(a) In respect of motor vehicles already registered, the registered owner of the vehicles shall approach the Registering Authority of the concerned District and obtain endorsement in the Certificate of Registration of the vehicle regarding the name of the 44. Substituted for the words "Licensing Office" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] where they would remit the taxes in respect of their vehicles in Form 24 within the time prescribed by the Commissioner.

(b) The endorsement of the assignment of office of the 55. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977 [Taxation Authority] for payment of tax under this rule by the Registering Authority shall be intimated without delay to the 66. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] in Form 26 who shall maintain a register of all motor vehicles assigned to his Unit.

77. Clause (c) substituted by GSR 1010, dated 16-6-1966. [(c) (i) Whenever there is a change of address by the registered owner of the vehicle or on transfer of ownership the vehicle is removed from the jurisdiction of one 88. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] to the jurisdiction of another 99. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority], the registered owner of the vehicle who wishes to have a change of assignment, shall apply in Form 25 to the Registering Authority having jurisdiction over the new place.

(ii) Such Registering Authority shall endorse the change of assignment in the Registration Certificate relating to such vehicle, and intimate the change of assignment 11. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority], to whose treasury the vehicle was last assigned for payment of tax.

(3) 22. Substituted for the words "Tax Licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Card] shall be obtained only from that 33. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] to whom tax is paid. When payments of taxes are made into Bank treasuries on countersigned challans of the concerned treasuries, 44. Substituted for the word "licences" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [taxation card] shall be obtained from those treasuries by producing the original challans.]

Rule9B Rebate

55. Rule 9-B substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977.

66. Rule 9-B renumbered as sub-rule (1) thereof by GSR 151, dated 29-6-1983, w.e.f. 30-6-1983. [(1)] In the case of payment of yearly tax in a lumpsum, a rebate of two and a half per cent of the tax shall be granted, except in cases where the payment is made in accordance with the proviso to sub-section (1) of Section 4 of the Act.]

77. Sub-rules (2) to (5) inserted by GSR 151, dated 29-6-1983, w.e.f. 30-6-1983. [(2) In the case of payment of tax for a period of five years or ten years, in a lumpsum, a rebate of five per cent or ten per cent of the tax as the case may be, shall be granted in respect of the motor vehicles specified in Items 88. Substituted for the word, brackets, letters and figures "l(a) and (b), 4(i)(a) and 10(a)" by GSR 86, dated 26-3-1987, w.e.f. 9-4-1987. [4(i)(a), 14, 15 and 16] of Part 'A' of the Schedule.

(3) The owner shall thereafter only report the renewal of insurance regularly once a year, within thirty days from the date of expiry of such certificate of insurance, to the concerned Regional Transport Officers or the Assistant Regional Transport Officers as the case may be in Form No. 14-A.

(4) The tax so paid in a lumpsum for five or ten years shall not be refunded in the event of transfer by sale or change of address within the State of Karnataka. In such cases, no tax shall be payable by the transferee to the extent of and for the period for which the transferer has already paid the tax.

(5)

(a) The tax amount already paid shall be refundable for the period of non use when a vehicle is removed on transfer or change of address or on the ground of non use to any other place outside the State of Karnataka. The refund so made shall be calculated on an annual basis. For computation of one year, the date of registration shall be the due date. The claims for refund shall be in accordance with the provisions of the Act and rules.

(b) For arriving at the appropriate amount for refund in the event of transfer or change of address to any other place outside the State of Karnataka or cancellation of registration certificate or on the ground of non-use, the amount to be refunded shall be calculated on an annual basis as if no rebate has been granted.]

Rule10 Short term [Taxation card.]

11. Substituted for the word "licences" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. (1) Any person who intends to bring a motor vehicle liable to tax temporarily into the State, by using the road, shall apply to any 22. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] and obtain a 33. Substituted for the "licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [taxation card], for the required period.

44. Sub-rule (2) substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [(2) The taxation card issued under sub-rule (1) shall be in Form 11. The short term taxation card in Form 11 shall be printed and bounded in books of ten each and numbered serially from 1, indicating the period of 7 days or 30 days, as the case may be, in bold letters. Every short term taxation card shall be in triplicate, the first copy shall be marked as "original" which shall be carried in the vehicle; the second copy shall be marked as "duplicate" which shall be forwarded to the Transport Commissioner, Karnataka and the third copy shall be marked as "triplicate" which shall be retained by the Taxation Authority.]

(3) Any person who, having brought a motor vehicle into the State, intends to keep it therein, shall immediately after the expiry of the period 55. Inserted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [for which tax is paid] in respect of that vehicle, deliver or cause to be delivered to a 66. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] a declaration in Form 12.

(4) The 77. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] shall, on receipt of the said declaration, collect the amount of tax due on the vehicle and issue a 88. Substituted for the words "tax licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [short term taxation card].

99. Sub-rules (5) and (6) inserted by Notification No. HD 279 TMA 61, dated 16-5-1962. [(5) For purposes of these 1010. Substituted for the word "licenses" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [short term licenses] the day will count from 6.00 a.m. to 6.00 a.m. on the next day. Irrespective of the time at which the 1111. Substituted for the word "licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [short term taxation card] is issued in a day, the period will be counted as one day at 6.00 a.m. on the next day.

(6) No refund is allowed on 11. Substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [short term taxation card] on any account.]

Rule11 Payment how to be made

22. Rule 11 substituted by GSR 194, dated 17-6-1970, w.e.f. 2-7-1970.

(1) In the City of Bangalore and other places where there are treasury sections in the offices of the Regional Transport Officers, payment of tax may be made in the office of the Regional Transport Officer concerned, in cash 33. The words "or by crossed cheque on any local bank" omitted by GSR 207, dated 9/10-5-1972, w.e.f. 25-5-1972. [x x x x x] 44. Substituted for the words "or by crossed bank draft" by GSR 165, dated 25-6-1984, w.e.f. 30-6-1984 [or by crossed bank draft or by crossed demand draft or by crossed bankers cheque or by crossed pay order] or by money order: 55. Proviso omitted by GSR 207, dated 9/10-5-1972, w.e.f. 25-5-1972 [x x x x x:]

66. Proviso added by GSR 14, dated 9-1-1981, w.e.f. 15-1-1981. [Provided that such payment shall not be made in cash where the annual tax for the vehicle exceeds rupees three hundred.]

(2) In places where there are no treasury sections in the offices of the Regional Transport Officers, the payment of tax may be made to the 77. Substituted for the words "Taxation Authority either in cash or by money order or by bank draft or by crossed cheque drawn in favour of the Taxation Authority concerned, on a local bank conducting Government transactions of the treasury concerned" by GSR 14, dated 9-1-1981, w.e.f. 15-1-1981 [Taxation Authority concerned in cash or by money order 88. Substituted for the words "or by crossed bank draft" by GSR 165, dated 25-6-1984, w.e.f. 30-6-1984 [or by crossed bank draft or by crossed demand draft or by crossed bankers cheque or by crossed pay order] or into treasury if it is non-banking treasury either in cash or by money order only:

Provided that

99. Clause (i) omitted by GSR 207, dated 9/10-5-1972, w.e.f. 25-5-1972 and GSR 14, dated 9-1-1981, w.e.f 15-1-1981. [(i) x x x x x,]

(ii) in all cases no payment shall be accepted by the 1010. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] unless the 1111. Substituted for the word "Licensee" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Tax payer] gives all the necessary particulars such as registered number of the motor vehicle, the period for which tax is paid and the amount of tax remitted together with the registered laden weight or unladen weight or the seating capacity of the vehicle, as the case may be.

(3)

(a) When payment is made into a non-banking treasury, the challan containing the acknowledgment for crediting the money to the Government account shall be sent to the 11. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] together with the declaration and other documents referred to in sub-rule (3) of Rule 17.

(b) Where payment is made through money order 22. Substituted for the words "or bank draft" by GSR 165, dated 25-6-1984, w.e.f. 30-6-1984 [or by crossed bank draft or by crossed demand draft or by crossed bankers cheque or by crossed pay order] 33. The words "or crossed-cheque" omitted by GSR 207, dated 9/10-5-1972, w.e.f. 25-5-1972 and GSR 14, dated 9-1-1981, w.e.f. 15-1-1981. [x x x x x] the challans in duplicate specifying the full particulars of the credit, such as the registered number of the vehicle, the period for which the tax is paid and the amount of tax remitted, together with the declaration and other documents, referred to in sub-rule (3) of Rule 17 shall be simultaneously sent to the 44. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority.]

55. Sub-rule (4) omitted by GSR 14, dated 9-1-1981, w.e.f. 15-1-1981. [(4) x x x x x].]

66. Sub-rules'(5) and (6) added by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [(5)

(a) The tax amount shall not be sent by post except by 77. Substituted for the words "by demand draff" by GSR 165, dated 25-6-1984, w.e.f. 30-6-1984. [or by crossed bank draft or by crossed demand draft or by crossed bankers cheque or by crossed pay order] or Money Order 88. The words "or crossed-cheque" omitted by GSR 14, dated 9-1-1981, w.e.f. 15-1-1981. [x x x x x].

(b) The demand draft shall not be accepted by the Taxation Authority unless it is crossed and is drawn on 99. Substituted for the words "an Agency Bank of the Reserve Bank of India" by GSR 165, dated 25-6-1984, w.e.f. 30-6-1984. [Scheduled Bank as defined under the Reserve Bank of India Act, 1934] at the place where the Government transactions are conducted.

(c) Where payment is made by 1010. Substituted for the words "by demand draft" by GSR 165, dated 25-6-1984, w.e.f. 30-6-1984. [or by crossed bank draft or by crossed demand draft or by crossed bankers cheque or by crossed pay order] and the same is delivered in person the date of receipt of demand draft by the Taxation Authority shall be the date of payment. If the demand draft is sent by post the date of posting the demand draft shall be deemed to be the date of payment and the burden of proof as to the date of posting shall be on the tax payer.

(d) The money order shall not be accepted by the Taxation Authority unless it is addressed to such authority and gives

(e) Where the payment is made by money order, the date of remittance of money in the Post Office shall be deemed to be the date of payment; and

11. Clause (f) omitted by GSR 14, dated 9-1-1981, w.e.f. 15-1-1981. [(f) x x x x x.]

(6) The receipt required to be issued to the tax payer in proof of payment of tax under sub-section (1) of Section 5 of the Act shall

(a) In the case of payments made in the Treasuries of the Motor Vehicles Department, shall be in Form No. 3 (original) 22. Inserted by GSR 165, dated 25-6-1984, w.e.f. 30-6-1984. [or in Form 3-A where the payment is operated through a Registrex Machine], the duplicate shall be forwarded to the Registering Authority of the Region where the vehicle is kept for use; and the triplicate shall be retained by the Taxation Authority endorsing the payment of tax; and 33. Inserted by GSR 14, dated 9-1-1981, w.e.f. 15-1-1981 [the quadruplicate shall be forwarded to the Manager, Government Computer Centre, Bangalore; and]

(b) In case of payments made at the 44. Substituted for the words "Agency Banks" by GSR 165, dated 25-6-1984, w.e.f. 30-6-1984. [Scheduled Bank as defined under the Reserve Bank of India Act, 1934] shall be the original of the challan in Form K.F.C. No. 2, the duplicate and triplicate of the challan shall be forwarded to the Taxation Authority, who shall after making endorsement in the taxation card forward the duplicate challan to the Registering Authority where the vehicle is kept for use and retain the triplicate for his record] 55. Inserted by GSR 14, dated 9-1-1981, w.e.f. 15-1-1981. [and forward the quadruplicate to the Manager, Government Computer Centre, Bangalore.]

66. Sub-rule (7) inserted by GSR 285, dated 20-10-1986, w.e.f. 23-10-1986, [(7) Notwithstanding anything contained in the preceding sub-rules in case of the motor vehicles belonging to the Corporations, Companies, Industrial undertakings and other institutions owned or controlled by the Central or State Government, the payment of tax may be made by a crossed cheque or crossed demand draft drawn in favour of Taxation Authority on any bank situated at the place where the office of the Taxation Authority is located.]

Rule11A Change of residence or place of business

11. Rules 11-A and 11-B inserted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977.

(1) If the owner of a motor vehicle ceases to reside or have his place of business at the address recorded in the taxation card of the vehicle, he shall, within thirty days of any such change of address, intimate his, new address to the Taxation Authority by which the taxation card was issued or if the new address is within the jurisdiction of another Taxation Authority to that other Taxation Authority, and shall at the same time forward the taxation card to the Taxation Authority in order that the new address may be entered therein;

(2) A Taxation Authority other than the original Taxation Authority making any such entry shall communicate the altered address to the original Taxation Authority; and

(3) Notwithstanding anything contained in sub-rules (1) and (2) of this rule, it shall not be necessary to record such change of address in the taxation card issued in Form No. 1.

Rule11B Transfer of ownership

(1) Where the ownership of any motor vehicle is transferred,

(a) the transferer shall, within fourteen days of the transfer, report the transfer in Form No. 12-A to the Registering Authority, within whose jurisdiction the transfer is effected and shall simultaneously send a copy of the said report to the transferee;

(b) the transferee shall, within thirty days of the transfer, report the transfer in Form No. 12-B to the Registering Authority within whose jurisdiction he received by him from the transferer if in order then Registering Authority and a copy of the report received by him from the transferer if in order then the particulars of the transfer of ownership shall be entered in the taxation card;

(2) A Registering Authority other than the original Registering Authority making any such entry shall communicate the transfer of ownership to the original Registering Authority, in Form No. 12-C; and

(3) Notwithstanding anything contained in sub-rules (1) and (2) of this rule in respect of the vehicles where the tax payable annually a new taxation card shall be issued on the surrender of the taxation card

Rule12 Endorsement of tax payments in the taxation cards

11. Rule 12 substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. Taxation Authority after satisfying himself that the tax due in respect of the motor vehicle has been paid shall make an endorsement in the taxation card specifying therein the amount of tax paid and the period for which it is paid and the endorsement shall be duly signed and stamped with his office seal.]

Rule13 Register of receipts of tax

(1) The 22. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] shall maintain a register of receipt of tax in Form 13.

33. Sub-rule (2) substituted by Notification No. HD 76 TMT 61, dated 28-6-1962. [(2)

(a) 44. Substituted for the words "The original Registering Authority shall maintain the Demand, collection and balance registers prescribed by the Commissioner for Transport for the purpose of entering the licence number, tax paid, refund made and penalty recovered" by GSR 378, dated 11-12-1975, w.e.f. 25-12-1975. [The Registering Authority shall maintain the Demand, Collection and Balance registers prescribed by the Commissioner for Transport for the purpose of entering the 55. Substituted for the words'"Licence Number" by GSR 428, dated 24-12-1976, w.e.f 1-1-1977. [Taxation Card Number], tax paid, refund made and penalty recovered in respect of all vehicles kept for use in his region.] The endorsement of assignment of the Office of the 66. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] for payment of tax shall be noted in the said registers in respect of each vehicle.

(b) The 77. Substituted for the words "Licensing Officers" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] shall forward a statement showing the receipts of tax on various categories of motor vehicles 88. The words "and also the number of licences issued in respect of the different types of motor vehicles" omitted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [x x x x x] to the Registering Authority of the District in the Form prescribed by the Commissioner from time to time, and the Registering Authority in turn shall send a consolidated statement to the Commissioner in the form prescribed from time to time.

(3) A separate register for vehicles exempted from taxation shall be maintained, 99. The word "both" omitted by Notification No. HD 76 TMT 61, dated 28-6-1962. [x x x x x] in the office of the Regional Transport Officer 1010. The words "and the Commissioner" omitted by Notification No. HD 76 TMT 61, dated 28-6-1962. [x x x x x].

Rule14 Payment of tax by post and issue of endorsement

11. Rule 14 substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. When tax is paid by money order or by sending crossed demand draft or crossed cheque by post, and if the owner of the vehicle desires to obtain an endorsement of tax payment in absentia, he shall send the taxation card along with the declaration in Form 14 in duplicate duly filled and signed and the Certificate of Insurance by registered post to the Taxation Authority, who shall return the taxation card along with the necessary endorsement thereon and Certificate of Insurance by registered post, acknowledgment due at the owner's risk, if sufficient money or stamps of the required value is sent by him for the purpose.]

Rule15 Endorsement of tax payment in advance in the taxation card

22. Rule 15 substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. Endorsement, of tax payment in respect of any motor vehicle may be made in the taxation card in advance on any working day of the month preceding the period to which the payment relates, provided that no arrears of tax is due on the vehicle.]

Rule16 Duty to produce the taxation card

33. Rule 16 substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. The registered owner or in his absence, the driver or other person-in-charge of the vehicle shall on demand, by any Police Officer not below the rank of Sub- Inspector of Police or by any Officer of Motor Vehicles Department not below the rank of Inspector of Motor Vehicles, produce the taxation card relating to the vehicle for verification.]

Rule17 Declaration

(1) The declaration under sub-section (1) of Section 6 shall be in Form 14 and shall contain the following particulars.

44. Clauses (a), (b) and (c) substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [(a) Registration mark of the vehicle.

(b) Taxation Card Number.

(c) Class of vehicle.]

(2) A fresh declaration shall be made every time the payment of tax is to be made.

55. Sub-rule (3) substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [(3) The declaration shall be delivered in duplicate along with the taxation card and valid certificate of insurance by the registered owner either in person or through a duly authorised person, or by registered post to the Taxation Authority. The Taxation Authority shall forward the duplicate to the Registering Authority within whose jurisdiction the vehicle is kept for use on or before the 15th of the succeeding month.]

(4) The declaration shall be delivered (i) in the case of a vehicle which has been registered and in respect of which the tax has been paid before the date of commencement of this Act, prior to the date of expiry of the period for which the tax has last been paid, and (ii)

Rule18 Additional declaration

The additional declaration under sub-section (2) of Section 6 shall be in Form 15, and shall contain the following particulars.

(i) Unladen weight of the vehicle,

(ii) Registered laden weight of the vehicle,

(iii) Seating capacity. Such declaration shall be delivered within a period of 15 days from the date of the making of such alteration to the Regional Transport Officer within whose jurisdiction the vehicle is kept in the manner prescribed under sub-rule (3) of Rule 17 together with.

(a) the certificate of registration;

(b) the 11. Substituted for the words "current tax licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [taxation card]; 22. The words "if any, issued in respect of the vehicle" omitted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [x x x x x]

(c) a valid certificate of insurance required under sub-section (3) of Section 6; and (d) the amount of additional tax that appears to be due in consequence of the alterations made to the vehicle or of the changed manner in which the vehicle is proposed to be used.

Rule19 [Taxation Authority] to satisfy himself that declaration or additional declaration is complete

33. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. 44. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] shall satisfy himself that every declaration or additional declaration delivered or sent to him is complete in all respects and that the proper amount of tax or additional tax, as the case may be, has been paid, and for this purpose he may require the registered owner or the person having possession or control of the vehicle in respect of which the declaration or additional declaration is made, to produce the vehicle before himself or before an Assistant Regional Transport Officers, 55. Inserted by GSR 184, dated 22-6-1979, w.e.f. 28-6-1979. [or Senior Inspector of Motor Vehicles.] If the Licensing Officer is satisfied that the correct amount of tax has been paid, he 11. Substituted for the words "shall issue a licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [shall make the necessary endorsement in the taxation card of the vehicle.]

Rule20 Refund of taxes Application for Refund

(1) Any person claiming a refund under Section 7 or on the ground that he has paid more tax than is due from him, shall submit an application in Form 16 to the Regional Transport Officer within whose jurisdiction the vehicle is kept, stating the grounds on which the refund is claimed.

(2) Every such application shall be accompanied by the 22. Substituted for the words "Certificate of Registration" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Card] issued in respect of such vehicle.

(3) The Commissioner shall be the authority competent to sanction refund in the case of fleet owners and the Regional Transport Officers concerned in all other cases.

Rule21 Certificate of Refund

(1) If on receipt of an application under Rule 20, 33. Substituted for the words "the Licensing Officer who is authorised to refund" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Competent Authority] after making such enquiry, if any, as he deems fit, is satisfied that a refund is admissible, he shall calculate the amount of refund due, issue to the applicant a certificate in Form 17 and return to the applicant the 44. Substituted for the words "Certificate of Registration" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Card] after making entries thereon of any refund admitted, together with 55. Substituted for the words "a fresh tax licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [necessary endorsement on the Taxation Card] if the tax on the vehicle is levied at a rate different from that at which it was originally levied. If the rate of tax is not altered, the 66. Substituted for the words "original licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Card] shall be returned to the applicant.

(2) If refund is not sanctioned, the 77. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Competent Authority] shall inform the applicant accordingly, stating the grounds of refusal.

Rule22 Payment of Refund

Any person to whom a certificate in Form 17 has been issued shall, on presentation of the certificate at the local Government Treasury or Bank 88. Substituted for the words and figures "within 15 days" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [within 90 days] from the date of its issue or from the date of signification of any subsequent renewal of the certificate by the Officer concerned, be entitled to the payment of the sum mentioned therein.

Rule23 Scales of Refund

In the case of motor vehicles which have not been used during the periods specified in column 1 of the table below, refund of tax at the rate specified in the corresponding entry of column 2 of the said table shall be payable subject to the conditions and explanations annexed to the said table.

1.CONDITIONS

(a) The 22. Substituted for the words "tax licence" bv GSR 428. dated 24-12-1976, w.e.f. 1-1-1977. [taxation endorsement] should have been granted on or after the last day of the period, in respect of which refund is claimed, or

(b) The 33. Substituted for the words "tax licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [taxation card] and the certificate of registration should be surrendered on or before the first day of the period, in respect of which refund is claimed or within a reasonable period thereafter, together with a notice in writing, intimating the period during which the vehicle is not intended to be used.

2. The surrender referred to in condition 1, shall be made to the Regional Transport Officer of the region (along with the permit, in respect of public service vehicles and goods vehicles).

3. No refund shall be made in cases where the tax is paid only after its non-payment is detected or after a prosecution or other proceeding has Been commenced in respect of such non-payment.

Explanation I. If any question arises as to whether or not a 44. Substituted for the words "licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [taxation card] or certificate of register was surrendered within a reasonable period after the specified day, the decision of the 55. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Regional Transport Officer], shall be final.

11. Explanation II substituted by GSR 428, dated 24-12-1976, w.e.f, 1-1-1977. [Explanation II. In case the refund is only for a part of the period for which the endorsement is valid a fresh endorsement showing the period for which it is valid shall be made thereon and the taxation card shall be returned.]

Rule24 Taxes for expired periods

The 22. Substituted for the words "Licensing Officers" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authorities] are authorised to collect, for periods which have expired, the net amount of tax actually due, that is to say, the tax due for the quarter, half year or year as the case may be, less the amount to be refunded for the period for which the vehicle has not been used in accordance with the scales of refund specified in Rule 23.

Rule25 Register of Refunds

The 33. Substituted for the words "Licensing Officers" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authorities] shall maintain a register of refunds of the tax in Form 18 and every amount for which a certificate in Form 17 has been issued, shall be entered in such register.

Rule26 Assessment of tax in respect of fleet owners

11. Rule 26 substituted by GSR 86, dated 26-3-1987, w.e..f 9-4-1987.

(1) The preliminary declaration under clause (a) Section 10 shall be in Form No. 19 22. Substituted for the words "and shall contain" by S.O. 755, dated 25-6-1990, w.e.f. 7-7-1990. [which shall contain] the estimated gross revenue from the fares and freights for the year in respect of public service vehicles.

(2) The certificate of provisional assessment of tax under clause (b) of Section 10 shall be in Form No. 20. It shall be issued on or before 15th April of every year.

(3) A final declaration under clause (d) of Section 10 shall be in Form No. 21. It shall be filed on or before 33. Substituted for the words and figures "30th June of the year next succeeding year of that year" by GSR 1365, dated 29-7-1988, w.e.f. 18-8-1988. [30th September of the succeeding year] failing which the fleet owner shall pay an additional sum of one per cent of the tax payable after the final assessment.

(4) The certificate of final assessment of tax under clause (c) of Section 10 shall be based on the certified copy of the audited accounts of the fares and freights collected during the year. It shall be issued in Form No. 20.

(5)

(i) Under clause (f) of Section 10, the difference in payment of tax, if any, due shall be paid by the fleet owner as specified in the certificate in Form No. 21 and which shall be payable within thirty days from the date of receipt of the said certificate failing which he shall pay an additional sum of one per cent of the tax so payable, for each defaulting month.

(ii) The difference that may be due shall be refunded to the fleet owner in Form No. 22.]

Rule27 Power to stop vehicles

The person-in-charge of any motor vehicle on any public road shall cause the vehicle to stop and to remain stationary so long as may reasonably be necessary when required to do so by any Police Officer in uniform not below the rank of a Sub-Inspector or who, being below such ranks, is empowered in this behalf by the Inspector General of Police, Deputy Inspector General of Police or District Magistrate or Additional District Magistrate, and all Officers of the Motor Vehicles Department of and above the rank of an 44. Substituted for the words "Assistant Motor Vehicles Inspector" by GSR 184, dated 22-6-1979, w.e.f. 28-6-1979. [Inspector of Motor Vehicles] and such other Officers as may, from time to time, be authorised by the Commissioner.

Rule27A Procedure for seizure and detention of Motor Vehicles in case of non-payment of tax

55. Rule 27-A inserted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. (1) Where an Officer empowered by the State Government under Section 11-A (hereinafter referred to as the Authorised Officer) has reason to believe that the tax payable in respect

11. Sub-rule (2) substituted by GSR 158, dated 30-6-1988, w.e.f. 4-7-1988. [(2) The tax due in respect of the vehicle seized and detained is not paid within thirty days from the date of such seizure and detention, the authorised officer shall forthwith intimate the same to the officer empowered under sub-section (2) of Section 11-A and shall cause the vehicle to be further detained till the tax due is paid or proof of payment of tax due is furnished.]

(3) If the Registered Owner of the motor vehicle so seized and detained or his representative duly authorised by him in writing produce before the Authorised Officer 22. The words "or the Taxation Authority" omitted by GSR 158, dated 30-6-1988, w.e.f. 4-7-1988. [x x x x x] proof evidencing that the tax due has been paid, the Authorised Officer 33. The words "or the Taxation Authority" omitted by GSR 158, dated 30-6-1988, w.e.f. 4-7-1988. [x x x x x] as the case may be shall issue an order in Form 28 to the Officer-in-charge of the Police Station wherein the vehicle is kept in detention, to release the vehicle.]

Rule27B Manner and procedure in respect of a sale of vehicle for recovery of tax

(1) The Officer empowered under sub-section (2) of Section 11-A (hereinafter referred to as the empowered officer), shall on receipt of an intimation under sub-rule (2) of Rule 27-A, issue a notice under sub-section (2) of Section 11 and after considering the objections, if any, proceed to sell the vehicle in public auction.

(2) The empowered officer shall cause to be issued a proclamation of the intended sale, both in Kannada and English languages staring therein:

(a) the date of sale which shall not be less than fifteen days from the date of publication of the proclamation in a local newspaper;

(b) the place and time of sale;

(c) description of the vehicle intended to be sold;

(d) the amount for recovery of which the auction is ordered; and

(e) such other particulars as the empowered officer considers material for a purchaser to know in order to judge the nature and value of the vehicle;

(3) The proclamation shall be published in a local newspaper having a wide circulation and the costs of such publication shall be deemed to be the cost of the sale. A copy of such proclamation shall be affixed on a conspicious part of the vehicle and on the notice board of the office of the empowered officer.

(4) The empowered officer may in his discretion adjoum the sale to a specific day and hour recording his reasons for such adjournment. Provided that where the sale is adjourned for a longer period than thirty days, a fresh proclamation shall be made.

(5) The twenty-five per cent of purchase money shall be paid immediately after the sale and the balance amount of purchase money shall be paid within seven days from the date of sale. In default of making such payment, the vehicle shall be sold to the next highest bidder.

(6) On payment of purchase money, the empowered officer shall grant a receipt for the same and the sale shall become absolute. He shall also cause the vehicle to be delivered forthwith to the purchaser.

(7) No officer or other person having any duty to perform in connection with the sale under this rule shall either directly or indirectly bid or acquire or attempt to acquire any interest in the vehicle to be sold.

(8) Where the proceeds of the sale more than the tax due and the expenses incidental to the detention and sale of the vehicle, the empowered officer shall return the surplus amount to the registered owner of the person having the possession or control of the vehicle immediately before the seizure and detention. If the proceeds of the sale is less than the tax due and the expenses incidental to the sale of the vehicle the empowered officer shall forward certificate for recovery of the deficit amount of the tax due as arrears of land revenue to the Deputy Commissioner of the District in which the registered owner of the vehicle resides.]

Rule28 Recovery of tax by Court

(1) If the tax is collected by a Court under Section 12, the Court shall prepare a receipt (in triplicate) for having collected the money. The original shall be given to the person from whom the tax is collected, the second copy sent 11. Substituted for the words "to the Commissioner" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [to the Regional Transport Officer concerned] and the third one retained for record in the Court.

22. Sub-rule (2) substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [(2) The person concerned shall produce the original receipt issued to him by the Court to the Regional Transport Officer concerned, who shall thereupon cause the necessary endorsements made in the taxation card therein and return the taxation card and the receipt.]

33. Sub-rule (3) omitted by GSR 428, dated 24-12-1976, w.e.f. 1 -1-1977. [(3) x x x x x].

Rule29 Composition of offences

44. Rule 29 numbered as sub-rule (1) thereof by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977 [55. Sub-rule (1) substituted by GSR 86, dated 26-3-1987, w.e.f. 9-4-1987. [(1) When any person is accused of an offence under sub-section (1) of Section 12, the Regional Transport Officer in whose jurisdiction the alleged offence has been committed or any officer not below the rank of Inspector of Motor Vehicles authorised by such Regional Transport Officer, in writing in this behalf, shall inform such person by a notice in writing that it shall be lawful for him under Section 12-B to pay by way of composition for the offence with which he is accused, within seven days from the date of service of such notice.

(a) a sum of money as specified in the Table below, if the offence falls under clause (a) of sub-section (1) of Section 12, namely:

TABLE

SI

No.

 Class of vehicles

 Amount of penalty payable

1.

 In the case of motor vehicles where tax is payable quarterly or annually under the Schedule to the Karnataka Motor Vehicles Taxation Act, 1957

 20 per cent of the arrears of tax due

2.

 Where the motor vehicles tax is payable for life time

 One per cent of the tax payable, for each defaulting month.I

(b)

(i) a sum calculated at the rate of one-tenth of amount of tax for the year or additional tax payable under the Act.

(ii) a sum equal to the amount of tax due in respect of motor vehicles where the tax is payable is for life time of vehicle, if the offence falls under clause (b) of sub-section (1) of Section 12.]

33. Sub-rule (2) inserted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [(2)

(a) When any person is accused of an offence under sub-section (3) of Section 12, the Regional Transport Officer in whose jurisdiction the offence has been committed may accept the sum of money specified in sub-clause (b) by way of composition of the offence;

(b) If the offence committed is in respect of:

(i) any two wheeled motor vehicle Rs. 5;

(ii) any three wheeler motor vehicle or motor car or motor cab or omni bus Rs. 10; and

(iii) any other motor vehicle Rs. 30.]

Rule30 Time for payment of tax on transport vehicles

For purposes of Section 14 the tax in respect of a transport vehicle shall be payable 11. Substituted for the words "on or before the date of commencement of the period to which the tax is due" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [within the period specified in sub-section (1) of Section 4 of the Act.]

Rule31 Appeals

Any person aggrieved by an order made by any officer under the Act or these rules may, within thirty days of the date of receipt of the order by such person, appeal to.

22. Clause (i) substituted by GSR 99, dated 1-3-1972, w.e.f. 9-3-1972. [(i) the 33. Substituted for the words "Deputy Transport Commissioner" by GSR 184, dated 22-6-1979, w.e.f. 28-6-1979. [Deputy Commissioner for Transport,] if the original order is that of an officer other than the Commissioner and the 44. Substituted for the words "Deputy Transport Commissioner" by GSR 184, dated 22-6-1979, w.e.f. 28-6-1979. [Deputy Commissioner for Transport,] and]

55. Proviso inserted by GSR 9, dated 22-12-1973, w.e.f. 10-1-1974. [Provided that if the original order has been passed by the 66. Substituted for the words "Deputy Transport Commissioner" by GSR 184, dated 22-6-1979, w.e.f. 28-6-1979. [Deputy Commissioner for Transport] himself in some other capacity appeal against such original order shall lie to the Commissioner.]

(ii) the Karnataka Revenue Appellate Tribunal, if the original order is that of the 77. Substituted for the words "the Commissioner" by GSR 99, dated 1-3-1972, w.e.f. 9-3-1972. [the Commissioner or the 88. Substituted for the words "Deputy Transport Commissioner" by GSR 184, dated 22-6-1979, w.e.f. 28-6-1979. [Deputy Commissioner for Transport.]

Rule32 Fee for Appeals

A fee of 11. Substituted for the letters and figure "Rs. 2" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Rs. 15] in respect of each appeal to the 22. Substituted for the words "Deputy Transport Commissioner" by GSR 184, dated 22-6-1979, w.e.f. 28-6-1979. [Deputy Commissioner for Transport] and 33. Substituted for the letters and figure "Rs. 5" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Rs. 25] in respect of each appeal to the Karnataka Revenue Appellate Tribunal, shall be paid, such payment being made by means of Court-fee stamps, affixed to the memorandum of appeal.

Rule33 Form of Appeal, etc

An appeal shall be in the form of a memorandum setting forth concisely the grounds of objection to the order which is the subject of appeal and shall be accompanied by:

(a) Two additional copies of the Memorandum.

(b) The original or a certified copy of the order. The Appellate Authority may, after hearing the parties concerned, pass such orders as it deems fit.

Rule34 Vehicles exempted from tax under Section 16

(1) Any person claiming exemption from payment of tax under any notification issued under Section 16 in respect of any motor vehicle, shall apply in Form 14 in triplicate, to the Regional Transport Officer, within whose jurisdiction such vehicle suitable for use is kept, together with such other particulars as that authority may require and obtain a 44. Substituted for the word "licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [taxation card and the necessary endorsement thereon] after satisfying the Regional Transport Officer that the vehicle is exempted from payment of the tax.

55. Sub-rule (2) substituted by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [(2) If the Regional Transport Officer is satisfied that the vehicle is exempted from payment of tax, he shall issue a tax free taxation card with the word "Exempted" endorsed in such taxation card specifying the period of exemption;]

(3) The application under sub-rule (1) shall be made to the Regional Transport Officer, in the case of any vehicle kept outside the State before the entry of such vehicle into the State and in the case of any vehicle kept within the State, within seven days of the expiry of the 66. Substituted for the words "period of the licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [period for which the endorsement has been made in the taxation card,] if any, last issued in respect of such vehicle.

77. Sub-rule (4) added by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [(4) The fee for the issue of a Tax Free taxation card shall be Rs. 5.]

11. Sub-rule (5) inserted by GSR 103, dated 15-4-1985, w.e.f. 16-4-1985. [(5) When a vehicle exempted from the payment of tax under Section 16 is used for any purpose or operation in contravention of Rule 36, the tax, as the case may be; for the quarter, half-year or the year in which such contravention took place shall be paid within a period not exceeding fifteen days from the date of such contravention.]

Rule34A Intimation of non-use of vehicles

22. Rule 34-A inserted by GSR 269, dated 11-9-1980, w.e.f. 12-9-1980.

33. Rule 34-A renumbered as sub-rule (1) thereof by GSR 194, dated 2-11-1991, w.e.f. 28-11-1991. [(1)] Intimation of non-use of motor vehicles granted exemption from payment of tax under sub-clause (ii) of clause (a) of sub-section (i) of Section 16 of the Act, shall be in Form No. 30.]

44. Sub-rule (2) inserted by GSR 194, dated 2-11-1991, w.e.f. 28-11-1991. [(2) For every intimation of non-use of vehicle, a fee of rupees one hundred shall be paid along with Form 30. For every application, for extension of period of non-use, a renewal fee of rupees one hundred shall be paid by the applicant.]

Rule35 Alteration, etc., of [Taxation Card] Issue of Duplicate

55. Substituted for the word "licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977.

(1) No person shall alter, deface mutilate or add anything to a 66. Substituted for the word "licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Card] issued under these rules or exhibit it on a vehicle other than the vehicle for which such 77. Substituted for the word "licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Card] has been issued.

(2) If a 88. Substituted for the word "licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Card] is lost, destoryed, defaced or altered, the person to whom such 99. Substituted for the word "licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Card] has been issued shall immediately report the fact to the 1010. Substituted for the words "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority] and obtain a duplicate from him on payment of 1111. Substituted for the words "a fee of rupee one" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [a fee of rupees five].

(3) If the original 11. Substituted for the word "licence" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Card] reported to be lost is subsequently found, it shall be surrendered without delay to the 22. Substituted for the word "Licensing Officer" by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [Taxation Authority], who shall destroy it.

33. Sub-rule (4) added by GSR 428, dated 24-12-1976, w.e.f. 1-1-1977. [(4) An application for the issue of a Duplicate Taxation Card shall be made in Form No. 29.]

Rule36 Agricultural operations

44. Rule 36 omitted by GSR 336, dated 8-12-1987, w.e.f. 31-12-1987. x x x x x.]

Rule37 Penalties

Whoever contravenes the provisions contained in sub-rules (1) and (3) of Rule 10 or sub-rules (1) and (3) of Rule 35 or Rule 36 shall, on conviction be punishable with fine which may extend to fifty rupees.

APPENDIX 1 Taxation Card

FORM 1

[See Rule 4]

Taxation Card

Serial Number

1. Registration Mark:

2. Name and Address:

3. Date of Registration Re-registration:

4. Taxation year commences on last:

Taxation Authority.

5. Taxation Class:

6. Rate of Annual Tax:

7. Treasury Assigned:

8. Details of tax paid:

Amount Period Receipt No. and Date

Taxation Authority.

APPENDIX 1A Emblem of Government of Karnataka

FORM 1-A

Emblem of Government of Karnataka

No..........

GOVERNMENT OF KARNATAKA

(Motor Vehicles Department)

Taxation card-Lifetime Tax

1. Registration Mark

2. Name and Address

3. Date of Registration ...

4. Year of Manufacture

5. HP Cubic Capacity

6. Tax Payable

7. Details of tax paid

Amount Receipt Date

8. Refund if any

Signature of Taxation Authority].

APPENDIX 2 Taxation Card

FORM [See Rule 4]

FORM 2

[See Rule 4]

Serial Number

Taxation Card

1. Registration Mark:

2. Name and Address:

3. Date of Registration

Re-registration:

4. Commencement of Taxation Quarters:

1st Quarter on:

...2nd Quarter on:

3rd Quarter on:

...4th Quarter on:

5. Description of the Vehicle:

 (i) Chassis No.

 (ii) Engine No.

 (iii) Class:

 (iv) Seating capacity:

 (v) RLW/PLW:

6. Change of address /transferred to

7. Taxation Class:

8. (a) Quarterly rate of tax:

 ,. (b) Treasury assigned:

Taxation Authority.

9. (a) Details of tax paid:

Amount Period Receipt No. and Date

Taxation Authority.

APPENDIX 3 FORM 3

FORM [See Rule ll(6)(a)]

FORM 3

[See Rule ll(6)(a)]

Regional Transport Office

Name

Date

Challan Number

Registration Number : Tax Card Number : Period ending : Amount :

Clerk].]

APPENDIX 3A FORM 3A

FORM [See Rule ll(6)(a)]

FORM 3-A

[See Rule ll(6)(a)]

.Regional Transport Officer...........................................................

.Date ............................................. R.No.

A.M............................................

T.C..............................................

P..................................................

APPENDIX 4 (Stock Account of taxation cards)

FORM [See Rule 5(2)]

FORM 4

[See Rule 5(2)]

[(Stock Account of taxation cards)]

Date of receipt or issue From whom received or to whom issued Number received or issued From To No. of books 1 2 3 4 5

Balance after each transaction Dated initials of Remarks From To No. of books Clerk in-charge Commr. for Transport or Personal Assistant 6 7 8 9 10 11

APPENDIX 5 FORM 5

Xxxx

APPENDIX 6 FORM 6

FORM [See Rule 5(4)]

FORM 6

[See Rule 5(4)]

Invoice No. Dated

To

The Regional Transport Officer/The Taxation Authority, .............................Region

Sub.: Supply of taxation cards/Declaration Forms

Taxation cards, bearing SI. No. from......................to.........................and other forms described below are herewith sent for use. The Taxation Authority will check the cards and forms, take them to his stock account and acknowledge their receipt in the form attached.

Commissioner for Transport

Regional Transport Officer

No.

Acknowledgment

Dated:

I hereby acknowledge the receipt of the taxation card bearing Number from....................... to ...............................and other form sent with Invoice No ................... dated .................... as detailed below. They have been checked and brought on the stock account on.......................

Regional Transport Officer/

Taxation Authority

............................ Region.]

APPENDIX 7 Form 7

xxxx

APPENDIX 8 Form 8

xxxx

APPENDIX 9 Form 9

xxxx

APPENDIX 10 [Register of short term taxation cards.]

FORM [See Rule 7]

FORM 10

[See Rule 7]

[Register of short term taxation cards.]

SI. No. Name and address of the owner or the applicant Vehicle Number Class of Vehicle Amount Rs. P. 3[Short Term taxation card Number] Remarks 1 2 3 4 5 6 7

APPENDIX 11 Short term taxation card

FORM [See Rule 10(2)]

FORM 11

[See Rule 10(2)]

 Short term taxation card

STC No.............7/30 days U.L.W.:

Registration Mark................ RLW/PLW......................

Chassis No............................ Seats.................................

Engine No............................. Tax paid...........................

Valid from..............................

Expires on................................

(Seal)                                                        Taxation Authority.

APPENDIX 12 Form of Declaration for Motor Vehicles brought temporarily into the State

FORM [See Rule 10(3)]

FORM 12

[See Rule 10(3)]

Form of Declaration for Motor Vehicles brought temporarily into the

State

I hereby declare that I have brought the undermentioned Motor Vehicle into the State of Karnataka on...........................and that I intend to keep it in the State upto...........................for use.

1. Description of the motor vehicle

2. Registered number

3. Maker's name

4. Type of vehicle

5.     Number of Chassis

6.     Number of Engine

7.     Unladen weight

8.     Seating capacity (if plying for hire)

9.     Registered laden weight (if a goods vehicle)

10. (a) Date on which the Motor Vehicle was last brought into and

        (b) Date oh which it was last removed from the State of Karnataka

11.    Signature of the declarant

12.    Permanent postal address

13.    Temporary postal address in the State of Karnataka

Date:                                        Signature of the Declarant

Short Term taxation card] No ........................expiring on.................... has been issued by me after recovering Rs....................being the tax due

Date:                                                                [Taxation Authority.]

APPENDIX 12A Intimation of transfer of ownership of a motor vehicle by transferor

FORM [See Rule 11-B]

FORM 12-A

[See Rule 11-B]

Intimation of transfer of ownership of a motor vehicle by transferor

To

..The Taxation Authority

..I .................... son/daughter/wife( ) ...................................... of ...............................hereby inform you that I have on...................sold the motor vehicle bearing Registration Mark ............................................. the ownership of which stands in my name to .....................................

son/daughter/wife( )of ................................. address ..................................... and request that the taxation card of the same vehicle may now be transferred in his/her name.

..I certify that there are no arrears of tax on the vehicle and the transfer is bona fide.

Dated:                                       Signature or thumb impression of Transferor.

APPENDIX 12B Intimation of transfer of ownership of motor vehicle by transferee

FORM [See Rule 11-B]

FORM 12B

[See Rule 11-B]

Intimation of transfer of ownership of motor vehicle by transferee

..I, (1)....................................aged.................son/daughter/wife of..................... residing at No...................... forward herewith the taxation card bearing No ..........................of Motor Vehicle bearing Registration Mark............................the ownership of which has been transferred to me by (2). ........... ......................and hereby request that the taxation card of the said vehicle may be transferred to my name and that it may be amended accordingly.

..I hereby declare that I have satisfied myself that there are no arrears of tax or penalty on the vehicle and if there are any arrears of tax or penalty due and if brought to my notice will be paid by me on demand.

Dated:                                                       Signature or thumb impression

of Transferee].

APPENDIX 12C FORM 12C

FORM [See Rule 11-B]

FORM 12-C

[See Rule 11-B]

 To

.The Taxation Authority,

.The taxation card of Motor Vehicle bearing No. (1) ......................... standing in the name of ....................................... address ........................ within your jurisdiction has, with effect from the .................... day of .................... 19.... been transferred to the name of (2) ....................

son/daughter/wife of( ) of (3)......................

Dated:                                                       Taxation Authority.

APPENDIX 13 Register of Receipts of Tax

FORM [Rule 13(1)]

FORM 13

[Rule 13(1)]

Register of Receipts of Tax

SI. No. Date Register No. Name of party Nature of Tax collected Non-transport [Tax period] Cars Motor Cycles 1 2 3 4 5 6 7

Nature of Tax collected Remittance to Treasury Transport Passenger Vehicles Goods Vehicles Other items Total 2[taxation card] Date Challan No. Amount 8 9 10 11 12 13 14 15

APPENDIX 14 FORM14

FORM [See Rule 17(1)]

FORM 14

[See Rule 17(1)]

.I, ................... residing at ........................... hereby apply for taxation card/enclose taxation card in respect of a motor vehicle of the following description.

1. Class of Vehicle ................. (For the use of office only) 2. Registration Date ................................... Number ..................... Receipt No ......................... 3. Taxation Card Number ............. 4. Period .................. ........ I hereby tender Rs ..................... Taxation Authority (in words) ................. . .............................................................

The name of the Company issuing the Cover Note is:

The Cover Note or Insurance Certificate or Policy No... and its validity is..........

OR

I hereby claim exemption for the vehicle on the following grounds.

Place

Date

Signature of the Applicant].

APPENDIX 14A FORM 14A

FORM [See Rule 9-B(2)]

FORM 14-A

[See Rule 9-B(2)]

 To

The Registering Authority,

I ......................................hereby intimate you that I have renewed the Certificate of Insurance/Policy in respect of motor vehicle bearing registration mark No.................................................. for a further period of

one year valid upto..................................... issued by

M/s........................................................................

I have paid motor vehicles tax upto...............................................

Place:                                                        Signature

Date:                                                (Registered Owner)

Address...................].

APPENDIX 15 Declaration of alteration to a Motor Vehicle

FORM [Rule 18]

FORM 15

[Rule 18]

Declaration of alteration to a Motor Vehicle

..I............................residing at...........................hereby declare that I have made the following alteration in my/propose to use in the following manner in my Motor Vehicle bearing Registered No.......................... ON/FROM thereby making it liable to a higher rate of tax under the Act. The [taxation card] granted in respect of the Motor Vehicle No.......................................is hereby surrendered.

..I.....................tender Rs.....................is payment of the additional tax due upto.. .......... ......... ... ..................................................................

..I also forward herewith the certificate of registration in respect of the Motor Vehicle.

Description of alterations/Description of manner of proposed use.

Date:                                                                Signature.

APPENDIX 16 Application for Refund of Tax

FORM [Rule 20]

FORM 16

[Rule 20]

Application for Refund of Tax

I... residing at... owner of motor vehicle Registered No............................ having paid the tax on the said vehicle for the period ..................... to .......................hereby claim a refund of the tax on the following grounds.

1. That the [taxation card] in respect of motor vehicle bearing registered No................. was surrendered on ................. together with certificate of registration.

2. That the registration of motor vehicle No...................was refused on............

3. That motor vehicle No.....................is subject to lower rate of tax.

4. That I have paid more tax than is due from me. Satisfactory proof of my claim is attached herewith.

Date:                                                                        Applicant.

APPENDIX 17 (Payable within 15 days from the date of issue or any subsequent renewal)

FORM [Rule 21]

FORM 17

[Rule 21]

Form of Order for Refund

(Payable within 15 days from the date of issue or any subsequent renewal)

To

.Treasury Office

.I.................................... [Taxation Authority] hereby certify that Sri......................having paid on.........................................the amount of Rs. ...................'......................... as tax on the motor vehicle bearing registered number.....................for.....................is entitled to a refund of Rs.....................on

account of reasons mentioned at Item No.........................of the following items:

.1. That the [taxation card] of his motor vehicle No........ has been surrendered.

.2. That he has been refused to registration of his motor vehicle.

.3. That his motor vehicle No.....................is liable to tax at a lower rate.

.4. That he has paid more tax than is due from him. A note of refund has been made on the original document. Please pay to Sri... Rupees...................... (words and figures)

...............................on account of the refund.

Date:                                                        Signature of Taxation Authority.

APPENDIX 18 Register of Refund of Taxes on Motor Vehicles

FORM [Rule 24]

FORM 18

[Rule 24]

Register of Refund of Taxes on Motor Vehicles

SI.No. Date of refund Authority sanctioningrefund Rule under which refunds sanctioned Name and address of the person to whom refund is made Vehicle No. Nature of Tax 1 2 3 4 5 6 7

[Taxation card] Name of the treasury into which the amountwas credited Challan No. and date Amount refunded Initial of the Officer Remarks No. Amount of Tax paid 8 9 10 11 12 13 14

APPENDIX 19 Form of Preliminary declaration to be made by the fleet owner in respect of Public Service Vehicles

FORM [See Section 10(a)]

FORM 19

[See Section 10(a)]

Form of Preliminary declaration to be made by the fleet owner in respect of Public Service Vehicles

I/We hereby declare that the estimated gross revenue from fares and

freights for the period from ................... to ................ is Rs............. (in words).......................

The copy of the budget proposals is enclosed herewith, and I/We desire to pay in respect of Public Service Vehicles the tax due for the year ending ................... as may be determined by the Commissioner for Transport in Karnataka, Bangalore.

Place:

 Date

Signature of the fleet owner

with designation.

APPENDIX 20 Form of Certificate of amount of Tax payable by Fleet Owner

FORM (Under Clause (b)/(e) of Section 10)]

FORM 20

[(Under Clause (b)/(e) of Section 10)]

Form of Certificate of amount of Tax payable by Fleet Owner

I, .............. Commissioner for Transport in Karnataka, Bangalore do hereby certify on the basis of the declaration in Form 19/21 furnished by the fleet owner that the provisional /final amount of tax payable by him for the year ending ......... is Rs......................... (in words)... ............. ........... ...............................

He shall pay the amount in twelve equal 1[instalments on or before] 15th of every month.

The difference amount of Rs... shall be paid within 30 days from the date of receipt of this certificate.

Place:

Date:                                                        Commissioner for Transport.

APPENDIX 21 Form of Final Declaration to be made by the Fleet Owner in respect of Public Service Vehicles

FORM [Under Clause (d) of Section 10]

FORM 21

[Under Clause (d) of Section 10]

Form of Final Declaration to be made by the Fleet Owner in respect of Public Service Vehicles

.I/We hereby declare mat the gross revenue from fares and freights of public service vehicles during the year..............is Rs....................(in words)

.We hereby agree to pay within the prescribed time the difference of tax that may be due for the year as per certificate of final assessment that will be issued by the Commissioner for Transport in Karnataka, Bangalore.

.The certified copy of the audited accounts of the fares and freights collected during that year is enclosed herewith.

Place:

Date:                                        Signature of the fleet owner and designation.

APPENDIX 22 (Form of order refund of Tax to a fleet owner)

FORM [(xxxx)]

FORM 22

[(xxxx)]

(Form of order refund of Tax to a fleet owner)

To

..The Treasury Officer,

..The Manager,

..Reserve Bank of India/Branch,

..Bangalore or its Agents

....I.............Commissioner for Transport in Karnataka, Bangalore, hereby certify that the fleet owner................having paid on... the amount of Rs. ............as tax on his public service vehicles for the year ending.............as provisionally determined under sub-section (b) of Section 10 of K.M.V.T. Act, 1957, and having subsequently been found liable to pay the amount of Rs............. only as tax on the vehicles for the said year, as finally determined under sub-section (e) of the aforesaid section (vide) certificate

of final assessment of tax issued by me on.........is entitled to a refund of Rs................on account of difference due.

..A note of refund has been made on the original document.

..Please pay to.....................................Rs.............................(in words andfigures)... .......... .....................on account of the above refund.

Place:

Date:                                        Commissioner for Transport

APPENDIX 23 Statement regarding transport vehicles in use to be maintained by a fleet owner

FORM 23

Statement regarding transport vehicles in use to be

maintained by a fleet owner.............................

Division....................

Depot/Unit...............

Registration no. of Motor vehicle Type of vehicle (whether stage, carriage, contract, carriage, goods vehicle or other transport vehicle) whether used on any day in the month of Month April May June July August Year 1 2 3 4 5 6 7 8

Whether used on any day in the month of Place of garage if under non-use If removed to another depot or Unit, how when and where I was removed Remark Sep. Oct. Nov. Dec. Jan. Feb. Mar. 9 10 11 12 13 14 15 16 17 18

Countersignature of the                                Signature of the Officer

fleet owner with designation                                          I/c of the Depot/Unit.

APPENDIX 24 The Registering Authority

FORM [See Rule 9-A]

[FORM 24

[See Rule 9-A]

The Registering Authority,

 ....................................District

I, the owner (Registration number of motor vehicle) ............ hereby inform you that the tax for the vehicle specified above will be paid regularly at..................and 2 [Taxation Endorsement] obtained there only and will not be paid to any other officer.

Dated.................                                               Signature of the

On...........................                                 owner and postal address.

APPENDIX 25 FORM 25

FORM [See Rule 9-A (2)(a)]

FORM 25

[See Rule 9-A (2)(a)]

 To

.The Registering Authority, ...........................District.

.I, the owner of (Registration Number of Motor Vehicle)......................... hereby inform you that the tax which is at present being paid to DTO/RTO/TTO ............. will hereafter be paid regularly at .............. and [Taxation Endorsement] obtained there only and will not be paid to any other officer [xxxxx].

Dated:

Signature of the

 owner and postal address].

APPENDIX 26 Intimation to the treasury and 5[Taxation Authority] regarding assignment of place for payment of Tax

FORM [See Rule 9-A]

FORM 26

[See Rule 9-A]

Intimation to the treasury and 5[Taxation Authority] regarding assignment of place for payment of Tax

To

The Treasury and [Taxation Authority]

The motor vehicle bearing Registration No..................................... belonging to Sri/Smt./M/s...............................is assigned to your Treasury for payment of tax regularly. Necessary endorsement to this effect has been made in the [taxation card] relating to the vehicle. The returns regarding payment of taxes, etc., in respect of the vehicle may be sent to this office regularly to post the D.C.B. Registers.

Tax is paid upto.......................the tax payable is Rs.............................per quarter.

Dated at..................on the.................day of....................19

Registering Authority].

APPENDIX 27 FORM 27

FORM [See sub-rule (1) of Rule 27-A]

FORM 27

[See sub-rule (1) of Rule 27-A]

To

.Sri............................................

.Whereas the Tax due under the Karnataka Motor Vehicles Taxation Act, 1957 has not been paid for the period from.................to........................ in respect of the motor vehicle bearing Registration Mark.............................

.I,...................(designation) as an officer authorised under the said Act, hereby order the seizure of the aforesaid vehicle and detention of the same until the tax due on the vehicle is paid and proof evidencing the payment of tax due is produced.

(Seal)

Place:

Signature..............................

Dated:

Designation..........................

Copy to the Sub-Inspector of Police,...................Police Station, with a request to detain the vehicle in safe custody until further orders.

Place:

Signature..............................

Dated:

Designation..........................

APPENDIX 28 FORM 28

FORM [See sub-rule (3) of Rule 27-A]

FORM 28

[See sub-rule (3) of Rule 27-A]

To

Sri......................................................

Whereas vehicle bearing Registration No....................was seized and detained on.......................for non-payment of tax due under the Kamataka

Motor Vehicles Taxation Act, 1957; and

Whereas the tax due has now been paid on..............................and/or

produced proof evidencing the payment of tax;

I, ........................................as an officer authorised under the Karnataka Motor Vehicles Taxation Act, 1957, hereby order the release of the vehicle bearing Registration Mark................forthwith.

(Seal)

Place:

 Signature.............................

Dated:      

Designation.........................

Copy to the Sub-Inspector of Police,....................Police Station, with a request that the aforesaid vehicle which is detained at your Police Station may be released forthwith.

Signature.............................

Designation.........................

 APPENDIX 29 Intimation of loss/destruction of Taxation Card and Application for issue of a duplicate taxation card in place of taxation card lost/destroyed/torn/defaced

FORM [See Rule 35]

FORM 29

[See Rule 35]

Intimation of loss/destruction of Taxation Card and Application for

issue of a duplicate taxation card in place of taxation card

lost/destroyed/torn/defaced

To

The Taxation Authority,

The taxation card bearing No.............................in respect of my motorvehicle , bearing the Registration Mark..................... has been lost/destroyed/torn/defaced in the following circumstances........

I hereby declare that to my knowledge the taxation card of the vehicle has not been impounded by any authority and in case it is traced, I do hereby undertake to surrender the same to you. I herewith produce the

Challan bearing No................dated ...................for having paid the fee of

rupees five only for the issue of a duplicate taxation card.

Signature or Thumb impression of Applicant Full Name and Address of the Applicant.

APPENDIX 30 FORM 31

FORM [See Rule 34-A]

FORM 30

[See Rule 34-A]

PART-I

(To be completed by the Owner)

To

.The Regional Transport Officer, ........................................District.

1. Name of the registered owner or the person having custody of the vehicle (in Block Letters). 2. Full Postal address of the registered owner or the person having custody of the vehicle. 3. Registration number of the vehicle proposed to be not used. 4. The date of commencement of the non-use of motor vehicle. 5. The place where the motor vehicle is kept or proposed to be kept during the period of non-use (Furnish the correct postal address). 6. Reasons for non-use of motor vehicles and also state the date upto which taxes have been paid.

.I hereby surrender the following documents relating to the above motor vehicle.

.1. Certificate of Registration No.

.2. Permit (Parts A and B) No.

.3. Taxation card No. (the quarter, half-year or year to which it relates)

.4. If any of the above said documents are not surrendered, reasons for the same.

.I also declare that the above statements are correct and true to the best of my knowledge.

Place:

Date:

Signature of the Registered owner

of the Motor Vehicle or the person

having custody of such vehicle.

PART-II

(To be completed by the Regional Transport Officer and to be returned to the applicant)

Receipt of Acknowledgment

Office of the Regional

Transport Officer

Dated:

.Received from Sri .................... the following documents in respect of

Motor Vehicle No................... along with the intimation in Form No. 30

regarding the non-use of Motor Vehicle No........................ granted

exemption from payment of tax under sub-clause (ii) of clause (a) of sub-section (1) of Section 16 of the Act.

. (1) Certificate of Registration No............

. (2) Permit (Part A and Part B) No.............

. (3) Taxation card No............

. (the quarter, half-year or year)

Office Seal;

Place;

Date;

Regional Transport Officer,