THE KERALA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2005 [1]

ACT 24 OF 2005

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 Fifty- sixth Year of the Republic of India as follows:-

      1)Short title and commencement.—(1) This Act may be called the Kerala Motor Vehicles Taxation (Amendment) Act, 2005.

          (2)It shall be deemed to have come into force on the 7 th day of June, 2005.

      2)Amendment of Section 4.-In the Kerala Motor vehicles Taxation Act, 1976 (19 of 1976), (hereinafter referred to as the principal Act) in section 4; after sub section (6) the following sub-sections shall be inserted, namely:-

         “(7) Notwithstanding anything contained in any other provisions of this Act, every registered owner or person having possession or control of a motor vehicle in respect of a motor transport undertaking liable to pay contribution under the Kerala Motor Transport Workers’ Welfare Fund Act, 1985 (21 of 1985) shall, before effecting payment of tax produce before the Taxation Officer the receipt of remittance of the contribution towards welfare fund due upto the preceeding month.

         (8) No tax under this Act shall be collected unless the receipt of remittance of contribution towards welfare fund mentioned in sub-section (7) is produced.”.

     3)Repeal and saving.—(1) Section 4 of the Kerala Motor Transport Workers’ Welfare Fund (Amendment) Ordinance (8 of 2005), is hereby repealed.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 the Act.