An act further to amend the Kerala Motor Vehicles Taxation Act, 1976.
Preamble . — WHEREAS it is expedient further to amend the Kerala Motor Vehicles Taxation Act, 1976 for the purposes hereinafter appearing;
BE it enacted in the Thirty-ninth Year of the Republic of India as follows: —
1 Short title and commencement.— (1) This Act may be called the Kerala Motor Vehicle Taxation (Amendment) Act, 1989.
(a) Sub-clause (a) of clause (i) of section 2 shall be deemed to have come into force on the 1 st day of July, 1987 and the remaining provisions of the Act shall be deemed to have come into force on the 22 nd day of September, 1988.
2 Amendment of section 4.— In section 4 of the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976) (hereinafter referred to as the principal Act), —
(a) in sub-section (1), —
(b) in the second proviso, for the words “three hundred rupees”, the words “six hundred rupees “ shall be substituted;
after the last proviso and before the Explanation, the following proviso shall be inserted, namely: —
“Provided also that a registered owner or person having possession or control of a motor cycle (including motor scooter and cycle with attachment for propelling the same by mechanical power) or a three wheeler may at his choice pay the tax payable in respect of that vehicle in advance for a period of 5 years, 10 years or 15 years in lump sum upon a licence for such period.”;
(c) for the Explanation, the following Explanation shall be substituted namely: —
“ Explanation .—The tax for an annual licence shall not exceed four times, tax for 5 years' licence shall not exceed twenty times, tax for 10 years' licence shall not exceed forty times and tax for 15 years' licence shall not exceed sixty times, the tax for a quarterly licence.”;
(d) for sub-section (2), the following sub-section shall be substituted, namely: —
“(2) In the case of a licence for a year or more, such rebate in respect of the tax, as may be prescribed, shall be granted.”.
3 Amendment of section 6.—Section 6 of the principal Act shall be numbered as sub-section (1) of that section and after sub-section (1) as so numbered, the following sub-section shall be inserted, namely: —
“(2) Notwithstanding anything in this Act a registered owner who has paid tax for a year or more in lump sum, shall be entitled to a refund of tax at such rates as may be prescribed, on cancellation of the registration of the vehicle.”.
4. Repeal and saving .—(1) The Kerala Motor Vehicles Taxation (Amendment) Ordinance, 1988 (16 of 1988), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act.
