State Act

THE KARNATAKA MOTOR VEHICLES TAXATION ACT, 1957.

1[3B. Levy of Green Tax.- (1) There shall be levied and collected a cess called "green tax" in addition to the tax levied under this Act on the motor vehicles suitable for use on road as specified in column (2) of the table below at the rates specified in column (3) thereof for the purpose of implementation of various measures to control air pollution. TABLE Sl. No. Class and age of the vehicle Rate of cess in rupees 1 2 3 1 Non-transport vehicle completed 15 years from the date of its registration, at the time of renewal of certificate of registration as per sub-section (10), of section 41, of the Motor Vehicles Act, 1988,- (a) Two wheelers 250-00 (b) Other than two wheelers 500-00 2 Transport vehicle completed 7 years from the date of its registration, at the time of renewal of fitness certificate as per section 56, of the Motor Vehicles Act, 1988,- 200-00 per annum (2) The provisions of the Act and the rules made thereunder excluding those relating to refund of tax shall, so far as may be, apply in relation to the levy, assessment and collection of the cess payable under sub-section (1), as they apply in relation to the levy, assessment and collection of motor vehicles tax under this Act.]