Kerala Motor Vehicles Taxation Act, 1976

No: 19 Dated: Mar, 25 1976

THE KERALA MOTOR VEHICLES TAXATION ACT, 1976

(Act 19 of 1976)

    An Act to consolidate and amend the laws relating to the levy of tax on motor vehicles and on passengers and goods carried by such vehicles in the State of Kerala.

    Preamble. - Whereas it is expedient to consolidate and amend the laws relating to the levy of tax on motor vehicles and on passengers and goods carried by such vehicles in the State of Kerala;

Be it enacted in the Twenty-seventh Year of the Republic of India as follows:-

1. Short title, extent and commencement. - (1) This Act may be called the Kerala Motor Vehicles Taxation Act, 1976.

(2) It extends to the whole of the State of Kerala.

2. Definitions. - In this Act, unless the context otherwise requires,-

[(a) "cubic capacity" in respect of any motor vehicle mentioned in items 1 and 2 of the Schedule means cubic capacity recorded in the Certificate of Registration, and in case where cubic capacity is not recorded in the certificate of Registration, the cubic capacity as determined by the registering authority taking into consideration the cubic capacity of a similar type of vehicle;]

(b) "laden weight", in respect of any motor vehicle, means the registered laden weight recorded in the certificate of registration and, in cases where the vehicle is not registered or the laden weight is not recorded in the certificate of registration, the laden weight determined by the registering authority in such manner as it may deem fit;

(c) "local authority" includes a cantonment authority within the meaning of the Cantonments Act, 1924 (Central Act 2 of 1924);

(d) "prescribed" means prescribed by rules made under this Act:

(e) "registered owner" means the person in whose name a motor vehicle is registered or deemed to be registered under the Motor Vehicles Act, 1939 (Central Act 4 of 1939);

(f) "Regional Transport Officer" means any officer appointed by the Government to perform the functions of a Regional Transport Officer under this Act;

(g) "State" means the State of Kerala;

(h) "tax" means the tax leviable under this Act;

(i) "Taxation Officer" means the Regional Transport Officer or such other officer as may be appointed by the Government to exercise the powers and perform the functions of a Taxation Officer under this Act;

(j) "Tax licence" means a licence issued under sub-section (3) of section 4 and includes a duplicate tax licence issued in place of the original licence;

(k) "Transport Commissioner" means the officer appointed by the Government to perform the functions of the Transport Commissioner under this Act;

(l) "Year " means the financial year; and "quarter" means the first, second, third or fourth three months of an year;

(m) words and expressions used but not defined in this Act shall have the meanings respectively assigned to them in the Motor Vehicles Act, 1939 (Central Act 4 of 1939) or the rules made thereunder.