THE KARNATAKA MOTOR VEHICLES TAXATION (SECOND AMENDMENT) ACT, 2020 (Received the assent of the Governor on the 20th day of February, 2021) An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957. KARNATAKA ACT NO.09 OF 2021 (First Published in the Karnataka Gazette Extra-ordinary on the 23rd day of February, 2021) 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 first year of the Republic of India as follows:- 1. Short title and commencement:- (1) This Act may be called the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2020. (2) It shall be deemed to have come into force with effect from 1st day of April 2015, except column (3) of part A 9 of the schedule which shall come into force at once. 2. Amendment of Section 3,-In the Karnataka Motor Vehicle Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as ‘the Principal Act’) in Section 3, in sub-section (1), in the fourth proviso, after the clause (d), the following clause shall be inserted; namely:- "(e)In case of Combined Harvester Vehicles (as defined in clause (cb) of rule 2 of the Central Motor Vehicles Rules, 1989) tax shall be levied at the rates specified in Part-A9 of the Schedule". 3. Amendment of section 7:-In Section 7 of the principal Act, in sub-section (3), after the words, letter and figure“ and Part C5”, the words, letters and figures “Part C6, Part C7 and Part C8” shall be inserted. 4. Amendment of the Schedule:- In the Schedule to the principal Act,- (1) after part A8 the following new part A9 shall be inserted, namely:- “Part A9 {See Section 3 (1)} Lifetime tax for Combine Harvester Vehicle (As defined under rule 2 clause (cb) of the Central Motor Vehicle rules, 1989) | Sl No (1) | Class of Vehicle (2) | Combine Harvester Vehicle used for Sugar Cane Harvesting only W ith effect from the date of publication of the Karnataka Motor Vehicles Taxation (Second Amendment ) Act, 2020 (3) | Subject to column (3) Combine Harvester Vehicle including Sugar Cane Harvester W ith effect from 1st April 2015 (4) | | A | At the time of Registration of New Vehicles | 3 percent of the cost of the vehicle | 6 percent 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 serial number A | Percentage of the Life Time Tax Levied under serial number A | | 1 | Not more than 2 years | 93% | 93% | | 2 | More than 2 years more than 3 years | but | not | 87% | 87% | | 3 | More than 3 years more than 4 years | but | not | 81% | 81% | | 4 | More than 4 years more than 5 years | but | not | 75% | 75% | | 5 | More than 5 years more than 6 years | but | not | 69% | 69% | | 6 | More than 6 years more than 7 years | but | not | 64% | 64% | | 7 | More than 7 years more than 8 years | but | not | 59% | 59% | | 8 | More than 8 years more than 9 years | but | not | 54% | 54% | | 9 | More than 9 years more than 10 years | but | not | 49% | 49% | | 10 | More than 10 years but more than 11 years | not | 45% | 45% | | 11 | More than 11 years but more than 12 years | not | 41% | 41% | | 12 | More than 12 years but more than 13 years | not | 37% | 37% | | 13 | More than 13 years but more than 14 years | not | 33% | 33% | 14 | More than 14 years but not more than 15 years | 29% | 29% | | 15 | More than 15 years | 25% | 25% | | | | | | | | | | | | | |
Notes : Cost of the Vehicle in relation to a 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 there upon including additional duty/penalty levied if any, by the Customs Department or any other Department.” (2) after part C7 the following new part shall be inserted, namely:- “Part C8 {See Section 7 (3)} Refund Table for Combined Harvester Vehicles Sl. No. (1) | If after the Registration removal of vehicle or cancellation of Registration of vehicle taken place. (2) | Percentage of Life Time Tax Paid to be Refunded (3) | 1 | W ithin 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" |
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