State Act

THE KARNATAKA MOTOR VEHICLES TAXATION ACT, 1957.

4. Payment of tax.- (1) The tax levied under section 3 shall be paid in advance by the registered owner or person having possession or control of the motor vehicle, for a quarter, half-year or year, at his choice, 1[within 3[2[a month]2]3 from the commencement of such quarter, half-year, or year as the case may be]1: 1[Provided that the tax in respect of vehicle to be paid quarterly amounting to Rupees thirty thousand and above may be paid monthly on prorata basis before the expiry of validity of tax and subject to such condition as may be specified by the Government from time to time.]1 3[1[Provided further that]3 the tax in respect of vehicles specified in item 1 and 14(2) of Part A of the Schedule shall be paid annually subject to such conditions as may be specified by the Government from time to time:]1 1[Proviso x x x]1 1[Provided also that notwithstanding anything in this sub-section such tax may be paid in advance in a lumpsum by such owner or person at his choice, for a period of five years or ten years within fifteen days from the commencement of the first year of such period of five years or ten years:]1 1[Provided also that in case of three wheelers including auto rickshaws used for transportation of goods not exceeding 1500 kgs. in weight laden and vehicles permitted to carry three passengers (excluding driver) either for hire or reward or not, motor cycle (including motor scooter and cycle with attachment for propelling the same by mechanical power) and motor cars including jeeps, (other than those owned by the Central Government Employees, Defence personnel or employees of public sector undertakings owned by Government of India including nationalised banks 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 2[Union territories,]2 omni buses and private service vehicles having floor area not exceeding five square meters 3[and motor cabs 7[6[5[4[XXX] 3]4]5]6]7 specified in the fourth proviso to sub-section (1) of section 3 in respect of which tax is already paid prior to the first day of April, 1997 or prior to the date of commencement of the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2011 as the case may be, the tax specified in the first proviso or in the fourth proviso to sub-section (1) of section 3 as the case may be shall be levied after the expiry of the period for which tax is paid under sub-section (1) and the tax shall be paid within one month from the date of expiry of the said period.]1 1[Provided further that in case of goods vehicles having gross vehicle weight exceeding 1,500 kgs but not exceeding 3[2[12,000 kgs]2]3 in weight laden, in respect of which tax is already paid prior to 3[2[1st day of January, 2024]2]3, the tax specified in clause (aa) to the fourth proviso to sub-section (1) of Section 3, shall be levied after the expiry of the period for which the tax is paid under sub-section (1) and such tax shall be paid within one month from the date of commencement of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2007.]1 1[Provided further that in case of Vintage car and Classic car specified in third proviso to sub-section (1) of Section 3, in respect of which tax is already paid prior to 1st day of April, 1991, the tax specified in the third proviso to sub-section (1) of Section 3 shall be levied after the expiry of the period for which the tax is paid under sub-section (1) and such tax shall be paid within one month from the date of expiry of the said period.]1 2[Explanation.—The tax for half-year shall be double the tax for a quarter and the tax for a year shall be four times the tax for a quarter.]2 (2) In case of half-yearly and annual 1[payments]1, 2[or payments for the period of five years or ten years]2 such rebate in respect of the tax as may be prescribed shall be granted. 1[(3) Notwithstanding anything contained in the preceding sub-sections, the 2[tax levied under the provisos]2 to sub-section (1) of section 3, shall be paid in advance in a lumpsum by the registered owner or person having possession or control of the motor vehicle and the tax so paid shall be for the life time of the vehicle: Provided that the motor cycle in respect of which the tax is already paid under sub-section (1) of section 3 prior to the first day of April, 1986, tax specified under the first proviso to sub-section (1) of section 3 shall be levied after the expiry of the period for which the tax paid under sub-section (1) and such tax shall be paid within one month from the date of expiry of the said period.]1 1[Provided further that in the case of tractors, trailers and power tiller trailers specified in the second proviso to sub-section (1) of section 3, in respect of which the tax is already paid under that sub-section prior to the first day of April, 1990, the tax specified under the second proviso to sub-section (1) of section 3 shall be levied after the expiry of the period for which the tax is paid under sub-section (1) and such tax shall be paid within one month from the date of expiry of the said period.]1 2[Provided also that, in case of new vehicle registered or other State goods vehicles migrating to this State having GVW exceeding 1500kgs but not exceeding 12000 kgs, tax levied shall be levied under Part-A6. Provided also that, in case of new vehicle registered or other State motor cab vehicles migrating to this State tax shall be levied under Part-A8.]2 3[Provided also that, in case of new vehicle registered or other State vehicles migrating to this State, tax shall be levied as per the schedule Part-A.]3 2[1[XXX]1]2 1[(4) Whenever there is a revision of tax, the difference of tax for the month or part thereof shall be paid at the rate of 1/3rd of the quarterly tax, or 1/12th of the annual tax payable on or before the last date fixed under sub-section (1) for payment of tax for the next quarter, or the year as the case may be.]1