THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2024
KARNATAKA ACT NO.12 OF 2024
Arrangement of Section
Sections:
1. Short title and commencement
2. Amendment of Section 3
3. Amendment of section 3-A
4. Amendment of schedule
5. Power to remove difficulty
STATEMENT OF OBJECTS AND REASONS
Amendment Act 12 of 2024:- It is considered necessary further to amend the Karnataka Motor Vehicles Taxation Act, 1957(Karnataka Act 35 of 1957) to,-
(i) give effect to the amendment made by the Government of India in the Central motor Vehicles Rules, 1989;
(ii) levy Lifetime tax on Motor cars, Jeeps, Omni Buses and Private Service Vehicles which runs on Electricity having cost of the vehicle which exceeds Rs. 25 Lakhs; and
(iii) Certain other consequential amendments are also made
Hence, the Bill.
[L.A. Bill No.14 of 2024, File No. SAMVYASHAE 21 SHASANA 2024]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]
[Published in Karnataka Gazette Extra-ordinary No.164 in part-IVA dated:07.03.2024]
KARNATAKA ACT NO.12 OF 2024
(First Published in the Karnataka Gazette Extra-ordinary on the 07th day of March 2024)
THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2024
(Received the assent of the Governor on the 06th day of March 2024)
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 purpose hereinafter appearing:
Be it enacted by the Karnataka State Legislature in the seventy fifth 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, 2024.
(2) It shall come into force at once. 2. Amendment of Section 3.- In the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as Principal Act), in section 3, in sub-section (1), in the fourth proviso, for clause (c), the following shall be substituted, namely:-
“(c) In case of Construction Equipment Vehicles (as defined in clause (cab) of rule 2 of the Central Motor Vehicles Rules, 1989) and vehicles fitted with air compressor and generator, tax shall be levied at the rates specified in Part- A7 of the schedule.”
3. Amendment of section 3-A.- In the Principal Act, in section 3-A, after sub-section (1) the following shall be inserted, namely:-
“(1A) In addition to the existing cess of the tax levied under Section 3 on the Motor Vehicles registered under the Motor Vehicles Act,1988 (Central Act 59 0f 1988), 3% additional cess shall be levied and collected on the transport vehicles for the purpose of the Karnataka Motor Transport and Other Allied Workers Social Security and Welfare Fund.”
4. Amendment of schedule.-In the Schedule to the Principal Act,-
(i) For Part A5 and the entries relating thereto, the following shall be substituted, namely:-
“PART A5
{See Section 3(1)}
Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles.
Sl No
Class of vehicles
Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which does not exceeds
Rs. 5 Lakhs
Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs.5 Lakhs but does not exceeds
Rs.10Lakhs
Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs.10 Lakhs but does not exceeds Rs.20 Lakhs
Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs.20 Lakhs
Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which exceeds Rs.25 Lakhs
1
2
3
4
5
6
7
A
At the time of Registration of New Vehicle
13 % of cost of the Vehicle
14 % of the cost of the Vehicle
17% of the cost of the Vehicle
18% of the cost of the Vehicle
10% of the cost of the Vehicle
B
If the vehicle is already registered and its age from the month of Registration is:
Percentage of the Life Time Tax levied under Clause A
Percentage of the Life Time Tax levied under Clause A
Percentage of the Life Time Tax levied under Clause A
Percentage of the Life Time Tax levied under Clause A
Percentage of the Life Time Tax levied under Clause A
1
Not more than 2 years
93%
93%
93%
93%
93%
2
More than 2 Years but not more than 3 Years
87%
87%
87%
87%
87%
3
More than 3 Years but not more than 4 Years
81%
81%
81%
81%
81%
4
More than 4 Years but not more than 5 Years
75%
75%
75%
75%
75%
5
More than 5 Years but not more than 6 Years
69%
69%
69%
69%
69%
6
More than 6 Years but not more than7 Years
64%
64%
64%
64%
64%
7
More than 7 Years but not more than 8 Years
59%
59
59%
59%
59%
8
More than 8 Years but not more than 9 Years
54%
54%
54%
54%
54%
9
More than 9 Years but not more than10 Years
49%
49%
49%
49%
49%
10
More than10 Years but not more than11 Years
45%
45%
45%
45%
45%
11
More than 11 Years but not more than12 Years
41%
41%
41%
41%
41%
12
More than12 Years but not
37%
37%
37%
37%
37%
more than13 Years
13
More than13 Years but not more than 14 Years
33%
33%
33%
33%
33%
14
More than14 Years but not more than 15 Years
29%
29%
29%
29%
29%
15
More than15 years
25%
25%
25%
25%
25%
(ii) In Part A7,for the heading “Lifetime Tax for Construction Equipment Vehicles (As defined under Rule 2(ca) of the Central Motor Vehicle Rules, 1989) and vehicles fitted with Air Compressor and Generators” the heading “Lifetime Tax for Construction Equipment Vehicles (As defined under clause (cab) of rule 2 of the Central Motor Vehicle Rules,1989)and vehicles fitted with Air Compressor and Generators” shall be substituted.
(iii) In Part C6,for the heading “Refund Table for Construction Equipment Vehicles (As defined under Rule 2(ca) of Central Motor Vehicle Rules, 1989) and vehicles fitted with Air Compressor or Generators” the heading “Refund Table for Construction Equipment Vehicles (As defined under clause (cab) of rule 2 of the Central Motor Vehicle Rules, 1989) and vehicles fitted with Air Compressor or Generators” shall be substituted.
5. Power to remove difficulty.-(1) If any difficulty arises in giving effect to the provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2024, the State Government may, by notification in the Official Gazette, make such provisions as may appear to it to be necessary or expedient for purpose of removing the difficulty:
Provided that, no such order shall be made after the expiry of a period of two years from the date of commencement of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2024.
(2) Every order made under sub-section (1), shall as soon as after it is made, be laid before the State Legislature.
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