State Act

THE KARNATAKA MOTOR VEHICLES TAXATION ACT, 1957.

3. Levy of tax.- (1) A tax at the rates specified in Part A of the Schedule shall be levied on all motor vehicles suitable for use on roads 1[x x x]1: 1[Proviso x x x]1 2[Provided that in the case of a motor cycle (including motor scooter and cycle with attachment for propelling the same by mechanical power) 3[other than those owned by Central Government employees or Defence Personnel]3 4[or employees of public sector undertakings owned by Government of India including nationalised banks]4 6[which are brought with them to the State of Karnataka on transfer for which lifetime tax, or tax quarterly or annually, as the case may be, has already been paid in other states or union territories]6 the tax shall be levied at the rates specified in part 5[A1]5 of the schedule:]2 1[Provided further that in the case of tractors, trailers and power tiller trailers,— (a) owned by agriculturists and whose main source of income is from agriculture; (b) owned by agricultural co-operative societies including Vyavasaya Seva Sahakari Sangha Niyamitha, Raitha Seva Sahakari Sangha Niyamitha, Sericulture-cum-Farmers Co-operative Societies, Large Sized Co-operative Societies, Co-operative Agricultural Banks, Small sized Co-operative Societies, Agricultural Credit Societies, Multipurpose Co-operative Credit Societies, Doddapramanada Prathamika Patthina Sahakari Sangha, Primary Co-operative Agriculture and Rural Development Bank and Services Co-operative Societies; and (c) not falling under clauses (a) and (b) above but used exclusively for carrying out such agricultural operations as may be prescribed, the tax shall be levied at the rates specified in Part- 2[A2]2 of the schedule:]1 1[Provided also that in case of Vintage-car and Classic car, the tax shall be levied at the rates specified in Part 2[A3]2 of the schedule:]1 1[Provided also that:— 2[(a) In case of three wheelers including autorickshaws used for transportation of goods not exceeding 3[1500 kgs.]3 in weight laden and vehicles permitted to carry three passengers (excluding driver) either used for hire or reward or not, the tax shall be levied at the rates specified in Part ‘A4’ of the schedule. 4[(aa) In case of goods vehicles having gross vehicle weight exceeding 1,500 kgs but not exceeding 13[12[10[12,000 kgs]10]12]13 Kgs in weight laden, whether used for hire or reward or not, tax shall be levied at the rates specified in Part A6 of the Schedule]4 5[(b) in case of motor cars including jeeps (other than those 6[owned by companies. Central Government employees or defence personnel]6 7[or employees of public sector undertakings owned by Government of India including nationalised banks]7 11[which are brought with them to the State of Karnataka on transfer for which lifetime tax, or tax quarterly or annually, as the case may be, has already been paid in other states or union territories]11 and omni buses and private service vehicles having floor area not exceeding 8[five square meters]8, tax shall be levied at the rates specified in part A5 of the Schedule.]5]2]1 9[X X X]9 2[Explanation-1]2.—A motor vehicle of which the certificate of registration is current shall, for the purposes of this Act, be deemed to be a vehicle suitable for use on roads. 2[Explanation-2.- In respect of motor vehicles registered outside the State of Karnataka and which are in the State for a period exceeding thirty days, notwithstanding anything contained in the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), and in any order or direction contained in any judgment or order of any Court, tax shall be levied as specified in 3[Parts A1, A2, A2(a), A4, A5, A5(a), A6, A7, A8, A8(a), A9 and A10]3 as the case may be;]2 1[Note.— For the purpose of the above Explanation the certificate of registration shall, notwithstanding anything contained in section 38 of the Motor Vehicles Act, 1939, be deemed to be current even if the certificate of fitness is not effective provided such certificate of fitness has not been cancelled.]1 2[1[ (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. ]1]2 1[(d) in the case of Motor Cabs 2[4[5[ 6[XXX]6 ]5]4]2, 3[other than those registered outside the State and covered with a permit issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)]3 tax shall be levied at the rates specified in Part-A8 of the schedule.]1 1[(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.]1 (2) Notwithstanding anything contained in sub-section (1) 1[or section 4]1, taxes at the rates specified in Part B of the Schedule shall be levied on motor vehicles 2[suitable for use on roads, which are in the State]2 for periods shorter than a quarter, but not exceeding thirty days. (3) In the case of motor vehicles in respect of which any reciprocal arrangement relating to taxation has been entered into between the 1[ Government of Karnataka]1 and any other State Government, the levy of tax shall, notwithstanding anything contained in this Act, be in accordance with the terms and conditions of such reciprocal arrangement: Provided that the tax leviable under any such arrangement shall not exceed the tax leviable under the Schedule: Provided further that the terms and conditions of every such reciprocal arrangement shall be published in the Official Gazette, and a copy thereof shall be laid before the State Legislative Assembly. 1[4. X X X ]1 1[(5) Not withstanding anything contained in sub-sections of (1) to (4), a tax at the rate specified in Part ‘E’ of the Schedule shall be levied on all motor vehicles including chassis, requiring temporary registration.]1