(Received assent of the Governor on the thirty first day of March, 2001)
An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purposes hereinafter appearing:
Be it enacted by the Karnataka State Legislature in the fifty second year of the Republic of India as follows: -
1. Short title and Commencement:
(1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2001.
(2) It shall come into force with effect from the first day of April 2001.
2. Amendment of Section 3:
In Section 3 of the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as the Principal Act), in subsection (1), in the fourth proviso, in clause (b) for the words and figures " owned by companies, Central Government employees or defence personnel and imported cars of the years 1985 and later models" the words "owned by the Central Government employees or defence personnel" shall be substituted.
3. Amendment of Section 4:
In Section 4 of the principal Act, in sub-section (1), in the fourth proviso, for the words and figures" owned by companies, Central Government employees or defence personnel and imported cars of the years 1985 and later models" the words "owned by the Central Government employees or defence personnel" shall be substituted.
4. Amendment of Schedule:
In the schedule to the Principal Act: -
(A) in part "A", -
(1) in item 3, for the heading and the entries relating to sub item (1) the following shall be substituted, namely:-
"Goods Vehicles including mobile canteen, mobile library van, mobile workshop, mobile clinic, X-Ray van, Cash van
(1) Vehicles in weight laden:-
(a) Exceeding 1000 kgs. but not exceeding 3000 kgs.
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800-00
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(b) Exceeding 3000 kgs. but not exceeding 5500 kgs
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1200-00
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(c) Exceeding 5500 kgs. but not exceeding 12000 kgs.
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1800-00
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(d) Exceeding 12000 kgs. but not exceeding 15000 kgs.
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2200-00
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(e) Exceeding 15000 kgs
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2200-00" plus Rs. 75-00 for every 250 kgs or part thereof in excess of 15000 Kgs"
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(2) in item 4,
(i) sub-item (2) shall be renumbered as clause (a) thereof and in clause (a) as so renumbered, in column (3), for the figures "275=00" the figures "300=00" shall be substituted.
(ii) after clause (a) as so renumbered the following shall be inserted namely:-
"(b) For every standing passenger, which the vehicle is permitted to carry Rs. 100=00"
(iii) in sub item (3), in clause (a) in column (3), for the figures "450=00" the figures "475=00" shall be substituted.
(3) for item 6, the following shall be substituted namely:-
"6. Motor Vehicles (Luxury buses) plying for hire or reward constructed or adapted to carry more than 12 passengers (excluding Driver and Conductor or attendant) and complying with Rule 128 of Central Motor Vehicles Rules 1989 or Motor Vehicles with permits granted under the Motor Vehicles (All India Permit for Tourist - Transport Operators) Rules 1993, plying for hire or reward permitted to carry more than twelve passengers (excluding Driver and Conductor or Attendant) For every passenger.... Rs.1400=00"
(4) for item 7, the following shall be substituted namely:-
"7. Campers van used for hire or reward based on floor area for every square meter Rs. 2000-00"
(5) in item 11, for the entries in column (2) the following shall be substituted namely:-
"Motor vehicles registered as Cranes, Mobile Cranes, Tower Wagons, Tree trimming vehicles, forklifts,Vehicles fitted with air compressor or Generator for Every 1000 Kgs or part thereof in weight unladen"
(6) in item 13, in column (3), for the figures "750-00" the figures "3000-00" shall be substituted.
(7) in item "14", sub item (1) shall be omitted:
(8) item "15", shall be omitted:
(9) in item 16, in sub-item (1) for the heading, the following shall be substituted, namely:
"Campers van not used for hire or reward and motor vehicles other than those liable to tax under the fore-going provision of this schedule, in weight unladen:-"
(B) in part A1,-
(i) for item "A." and the entries relating thereto, the following shall be substituted, namely:-
At the time of Registration of New Vehicles
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Rs.1100-00 or Seven Percent of the cost of the vehicle whichever is higher
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Rs. 2500-00 or Seven Percent of the cost of the vehicle whichever is higher
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Rs. 3500-00 or Seven Percent of the cost of the vehicle whichever is higher
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(ii) for the "Note" appearing after the table, the following shall be substituted, namely:-
"NOTE (1) In respect of vehicles for which the life time tax was due prior to the first day of April 2001 but has not been paid, such tax shall be collected at the rates existing prior to the first day of April 2001.
(2) The Rates specified in this part shall not apply to vehicles owned by Central Government Employees or Defence personnel."
(c) in part A5,- for item A and entries relating there to the following shall be substituted, namely:-
"A. At the time of Registration of new vehicle
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12000.00 or seven percent of the cost of the vehicle whichever is higher
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18000.00 or seven percent of the cost of the vehicle whichever is higher
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24000.00 or seven percent of the cost of the vehicle whichever is higher
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45000.00 or seven percent of the cost of the vehicle whichever is higher
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30000.00 or seven percent of the cost of the vehicle whichever is higher
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36000.00 or seven percent of the cost of the vehicle whichever is higher"
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(ii) for the "Note" appearing after the table, the following shall be substituted, namely:-
"Note: (1) In respect of vehicles for which the lifetime tax and floor area tax was due prior to first day of April 2001 but has not been paid; such tax shall be collected at the rates existing prior to the first day of April 2001.
(2) The rates specified in this part shall not apply to vehicles owned by Central Government employees or Defence Personnel ."
(D) in part "B",-
(1) in item (3), for the heading the following shall be substituted, namely:-
"Goods Vehicles including mobile canteen, mobile library van, mobile workshop, mobile clinic, X-Ray van, Cash van"
(2) in item (6), in columns 3 and 4 for the figures "200-00" and "400-00" the figures "300-00" and "600-00" shall respectively be substituted.
(3)for item (7), the following shall be substituted, namely:-
" (7) Campers Van/ Sleeper Coach used for hire or reward based on floor area, for every squaremeter 400-00 800-00"
(4) in item (13), in columns (3) and (4) for the figures "250-00" and "500-00" the figures "500-00" and "1000-00" shall respectively be substituted.
(5) in item (16), in sub-item (1), for the heading the following shall be substituted, namely:-
"Motor cars, campers van not used for hire or reward and motor vehicles other than those liable to tax under the foregoing provisions of this schedule, in weight unladen:-"
(6) in item (17), for the heading the following shall be substituted, namely:-
"Motor vehicles registered as Cranes, Mobile cranes, Tower Wagons, Tree trimming vehicles, Fork lifts, vehicles fitted with air compressor or Generator for every 1000 kgs. or part thereof in weight unladen:-"
(7) in the Explanation to the Schedule for item(8), the following shall be substituted, namely :-
" (8) Cost of Vehicle in relation to, -
(a) a Vehicle manufactured in India means cost of the vehicle as per the purchase invoice issued either by the manufacturer or dealer of the vehicle and shall include the manufacturing cost, excise duty, sales tax and surcharge or cess as payable in the State of Karnataka; and
(b) a Vehicle imported into India irrespective of its place of manufactures means cost as per the landed value of the vehicle consisting of the assessable value under the Customs Act, 1962 and the customs duty paid thereupon including additional duty paid if any, as endorsed in the bill of entry by the Customs Department."
5. Power to remove difficulty.
If any difficulty arises in giving effect to the provisions of the Principal Act, as amended by this Act, the State Government may, by notification in the Official Gazettee, make such provisions as may appear to it to be necessary or expedient for removing the said difficulty;
Provided that no such order shall be made after the expiry of a period of two years from the date of commencement of this Act. |
