THE KARNATAKA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2023
(Received the assent of the Governor on the 27th day of July, 2023)
KARNATAKA ACT NO. 31 OF 2023
(First Published in the Karnataka Gazette Extra-ordinary on the 28th day of July, 2023)
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 fourth 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, 2023.
(2) It shall come into force at once.
2. Amendment of the Schedule.- In the Schedule to the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as the Principal Act),-
(1) in Part 'A',-
(i) in item No. 2, for the words "Invalid carriages", the words "invalid carriages/Adapted vehicle/Divyangjan (availing GST Concession)" shall be substituted;
(ii) in item 3, in sub-item (1), clause (c) and entries relating thereto shall be omitted;
(iii) in item No. 8, in sub-item (f),-
(a) in clause (i), in column (2), for the figures "20.00", the figures “100.00 ” shall be substituted;
(b) in clause (ii), in column (2), for the figures "80.00", the figures “200.00 ” shall be substituted;
(2) for PART A6 of the Principal Act, the following shall be substituted, namely:-
“PART A6
(see section 3(1))
Life time tax for goods vehicles having gross vehicle weight exceeding 1,500 Kgs. But not exceeding 12,000 Kgs. In weight laden, whether used for hire or reward or not.
Item No.
|
Class of Vehicles
|
Goods vehicle having gross vehicle weight exceeding 1500 Kgs.
And not exceeding 2000 Kgs.
Rs.
|
Goods vehicle having gross vehicle weight exceeding 2000Kgs.
And not exceeding 3000Kgs.Rs.
|
Goods vehicles having gross vehicle weight exceeding 3,000Kgs.
And not exceeding 5,500Kgs.
Rs.
|
Goods vehicles having gross vehicle weight exceeding 5,500Kgs.
And not exceeding 7,500Kgs.
Rs.
|
Goods vehicles having gross vehicle weight exceeding 7,500Kgs.
And not exceeding 9,500Kgs.
Rs.
|
Goods vehicles having gross vehicle weight exceeding 9,500Kgs.
And not exceeding 12,000Kgs.
Rs.
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
A
|
At the time of Registration of
New Vehicle
|
20,000
|
30,000
|
40,000
|
60,000
|
80,000
|
1,00,000
|
B
|
If the vehicle is already registered and its age from the month of
Registration is:
|
|
|
|
|
|
|
1
|
Not more than 2 years
|
18600
|
27900
|
37200
|
55800
|
74400
|
93000
|
2
|
More than 2 Years but not more than 3
Years
|
17400
|
26400
|
35400
|
53400
|
71400
|
89400
|
3
|
More than 3 Years but not more than 4
Years
|
16200
|
24900
|
33600
|
51000
|
68400
|
85800
|
4
|
More than 4 Years but not
more than 5 Years
|
15000
|
23400
|
31800
|
48600
|
65400
|
82200
|
5
|
More than 5 Years but not more than 6
Years
|
13800
|
21900
|
30000
|
46200
|
62400
|
78600
|
6
|
More than 6 Years but not more than
7 Years
|
12800
|
20600
|
28400
|
44200
|
59600
|
75200
|
7
|
More than 7
Years but not more than 8
|
11800
|
19300
|
26800
|
42200
|
56800
|
71800
|
|
Years
|
|
|
|
|
|
|
8
|
More than 8 Years but not more than 9
Years
|
10800
|
18000
|
25200
|
40200
|
54000
|
68400
|
9
|
More than 9 Years but not more than 10
Years
|
9800
|
16700
|
23600
|
38200
|
51200
|
65000
|
10
|
More than 10 Years but not
more than 11 Years
|
9000
|
15600
|
22200
|
36600
|
48600
|
61800
|
11
|
More than 11 Years but not more than 12
Years
|
8200
|
14500
|
20800
|
35000
|
46000
|
58600
|
12
|
More than 12 Years but not
more than 13 Years
|
7400
|
13400
|
19400
|
33400
|
43400
|
55400
|
13
|
More than 13 Years but not
more than 14 Years
|
6600
|
12300
|
18000
|
31800
|
40800
|
52200
|
14
|
More than 14 Years but not more than 15
Years
|
5800
|
11200
|
16600
|
30200
|
38200
|
49000
|
15
|
More than 15
years
|
5000
|
10100
|
15200
|
28600
|
35600
|
45800
|
“PART A8
(see section 3(1))
Life time Tax for Motor Cabs other than those registered out- side the State and covered with the permit issued under sub-section (9) of section 88 of the Motor Vehicle Act, 1988 (Central Act 59 of 1988).
Sl No
|
Class of vehicles
|
Cost of the vehicle which exceeds Rs. 10 Lakhs but does not exceeding
Rs. 15 Lakhs
|
Cost of the vehicle which exceeds Rs. 15 Lakhs
|
A
|
At the time of Registration of New
Vehicles
|
9% of the cost of the
vehicle
|
15% 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
|
1
|
Not more than 2 years
|
93%
|
93%
|
2
|
More than 2 Years but not more
than 3 Years
|
87%
|
87%
|
3
|
More than 3 Years but not more
than 4 Years
|
81%
|
81%
|
4
|
More than 4 Years but not more
than 5 Years
|
75%
|
75%
|
5
|
More than 5 Years but not more
than 6 Years
|
69%
|
69%
|
6
|
More than 6 Years but not more
than 7 Years
|
64%
|
64%
|
7
|
More than 7 Years but not more than 8 Years
|
59%
|
59%
|
8
|
More than 8 Years but not more than 9 Years
|
54%
|
54%
|
9
|
More than 9 Years but not more
than 10 Years
|
49%
|
49%
|
10
|
More than 10 Years but not more
than 11 Years
|
45%
|
45%
|
11
|
More than 11 Years but not more
than 12 Years
|
41%
|
41%
|
12
|
More than 12 Years but not more
than 13 Years
|
37%
|
37%
|
13
|
More than 13 Years but not more
than 14 Years
|
33%
|
33%
|
14
|
More than 14 Years but not more
than 15 Years
|
29%
|
29%
|
15
|
More than 15 years
|
25%
|
25%
|
Notes:
(1) In respect of vehicles for which tax was due prior to the 1st day of April, 2012, but has not been paid, such tax shall be collected at the rates prevailing prior to such day along with the penalty due, if any.
(2) In its order dated 08-10-2012 passed in WP No. 33654-58/2012, the Hon’ble High Court of Karnataka has granted two installments for payment of the tax: The first installment is payable before 31-12-2012 and the Second Installment is payable before 31-03-2013. This concession is available only to vehicles registered prior to 01-04-2012.
(3) Cost of the vehicle in relation to motor vehicle means,-
(a) In respect of a vehicle manufactured in India, cost of the vehicle as per the purchase invoice issued either by the manufacturer or by the dealer of the vehicle including the excise duty, surcharge or cess, Goods and Services Tax etc., as payable in the State of Karnataka whichever is higher; and
(b) In respect of an imported motor vehicle, irrespective of its place of manufacture, the total cost incurred in importing the vehicle, that is to say, the value of the motor vehicle as endorsed in the Bill of Entry or such other document and assessed as such under the Customs Act. 1962, together with the Customs Duty levied, freight charges incurred and other taxes levied
thereupon including additional duty or penalty levied if any, by the Customs Department or any other Department.”
(4) for Part C5 of the Principal Act, the following shall be substituted, namely:-
“PART C5
(see section 7(3))
Refund table for goods vehicles having gross vehicle weight exceeding 1,500 Kgs. But not exceeding 12,000 Kgs. in respect of which lifetime tax is paid under Part A6
Item No.
|
Class of Vehicles
|
Goods vehicle having gross vehicle weight exceeding 1500 Kgs.
And not exceeding 2000 Kgs.
Rs.
|
Goods vehicle having gross vehicle weight exceeding 2000Kgs.
And not exceeding 3000Kgs.Rs.
|
Goods vehicles having gross vehicle weight exceeding 3,000Kgs.
And not exceeding 5,500Kgs.
Rs.
|
Goods vehicles having gross vehicle weight exceeding 5,500Kgs.
And not exceeding 7,500Kgs.
Rs.
|
Goods vehicles having gross vehicle weight exceeding 7,500Kgs. And not exceeding 9,500Kgs. Rs.
|
Goods vehicles having gross vehicle weight exceeding 9,500Kgs.
And not exceeding 12,000Kgs.
Rs.
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
1
|
Within a year
|
18600
|
27900
|
37200
|
55800
|
74400
|
93000
|
2
|
After 1 year but
within 2 years
|
17400
|
26400
|
35400
|
53400
|
71400
|
89400
|
3
|
After 2 year but
within 3 years
|
16200
|
24900
|
33600
|
51000
|
68400
|
85800
|
4
|
After 3 year but
within 4 years
|
15000
|
23400
|
31800
|
48600
|
65400
|
82200
|
5
|
After 4 year
but within 5 years
|
13800
|
21900
|
30000
|
46200
|
62400
|
78600
|
6
|
After 5 year
but within 6 years
|
12800
|
20600
|
28400
|
44200
|
59600
|
75200
|
7
|
After 6 year but
within 7 years
|
11800
|
19300
|
26800
|
42200
|
56800
|
71800
|
8
|
After 7 year
but within 8 years
|
10800
|
18000
|
25200
|
40200
|
54000
|
68400
|
9
|
After 8 year
but within 9 years
|
9800
|
16700
|
23600
|
38200
|
51200
|
65000
|
10
|
After 9 year
but within 10 years
|
9000
|
15600
|
22200
|
36600
|
48600
|
61800
|
11
|
After 10 year
but within 11 years
|
8200
|
14500
|
20800
|
35000
|
46000
|
58600
|
12
|
After 11 year
but within
|
7400
|
13400
|
19400
|
33400
|
43400
|
55400
|
|
12 years
|
|
|
|
|
|
|
13
|
After 12 year but within
13 years
|
6600
|
12300
|
18000
|
31800
|
40800
|
52200
|
14
|
After 13 year
but within 14 years
|
5800
|
11200
|
16600
|
30200
|
38200
|
49000
|
15
|
After 14 year
but within 15 years
|
4200
|
9000
|
13800
|
27000
|
33000
|
42600
|
16
|
After 15 years
|
Nil
|
Nil
|
Nil
|
Nil
|
Nil
|
Nil
|
"PART C7
(see section 7(3))
Refund Table for Motor Cab cost of which exceeds Rs 10 Lakhs
Sl. No.
|
If after the registration removal of vehicles or cancellation of Registration of vehicle taken place.
|
Percentage of Life Time Tax paid to be refunded
|
1
|
Within a year
|
93%
|
2
|
After 1 year but within 2 years
|
87%
|
3
|
After 2 year but within 3 years
|
81%
|
4
|
After 3 year but within 4 years
|
75%
|
5
|
After 4 year but within 5 years
|
69%
|
6
|
After 5 year but within 6 years
|
64%
|
7
|
After 6 year but within 7 years
|
59%
|
8
|
After 7 year but within 8 years
|
54%
|
9
|
After 8 year but within 9 years
|
49%
|
10
|
After 9 year but within 10 years
|
45%
|
11
|
After 10 year but within 11 years
|
41%
|
12
|
After 11 year but within 12 years
|
37%
|
13
|
After 12 year but within 13 years
|
33%
|
14
|
After 13 year but within 14 years
|
29%
|
15
|
After 14 year but within 15 years
|
25%
|
16
|
After 15 years
|
Nil
|
3. Power to remove difficulty.- (1) If any difficulty arises in giving effect to the provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023 the State Government may, by order published in the Official Gazette, make such provisions as may appear to it be necessary or expedient for the purposes removing 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, 2023.
(2) Every order made under sub-section (1) shall, as soon as after it is made, be laid before the State Legislature.
|
