The KARNATAKA MOTOR VEHICLES TAXATION ACT, 1957.

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THE KARNATAKA MOTOR VEHICLES TAXATION ACT, 1957.
ARRANGEMENT OF SECTIONS
Statements of Objects and Reasons:
Sections:
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.
2. Definitions.
CHAPTER II
TAXATION
3. Levy of tax.
3A. Levy of cess.
3B. Omitted.
3C. Omitted.
4. Payment of tax.
4A. Rounding off of tax, etc.
5. Issue of taxation card.
6. Declaration by owner or person having possession of a vehicle.
7. Refund of tax.
8. Payment of additional tax.
8A. Collection of tax escaping payment.
8B. Further Additional Tax for misuse of Motor Vehicle.
9. Liability to pay arrears of tax.
10. Levy of tax, etc., in the case of fleet owner.
10A. Levy of cess in the case of fleet owner.
10AA. Tax free taxation card.
11. Power of an officer of Police or the Motor Vehicles Department to stop a motor vehicle.
11A. Power to seize, detain and sell vehicles.
12. Penalties.
12A. Trial of offences.
12B. Composition of offences.
13. Tax leviable as arrear of land revenue.
14. Transport vehicle permit to be ineffective if tax not paid.
15. Appeals.
15A. Revision.
16. Exemption from or reduction of tax.
16A. Composition of tax.
CHAPTER III
MISCELLANEOUS
17. Crediting of the proceeds of taxes.
17A. Omitted.
18. Utilisation of the proceeds of taxes.
19. Local authorities not to levy tax or tolls.

20. Assignment of proceeds of the tax.
21. Protection for bona fide acts.
22. Power to make rules.
23. Repeal and saving.
SCHEDULE.
* * * *

STATEMENTS OF OBJECTS AND REASONS

I
Act 35 of 1957.- With the reorganisation of the States on th e 1st November 1956, the several
laws dealing with levy of taxes and tolls on motor vehicles in force are being continued to be
administered in the several integrating areas. The present Bill is intended to bring into being a uniform
rate structure through out the new Mysore State. The Bill is prepared keeping in view the relevant
provisions contained in the respective laws in force in the integrated areas. The salient features of the
Bill are:
1. Abolition of tools.
2. Total exemption from payment of taxe s on motor vehicles used solely for agricultural
purposes.
3. Prohibiting local bodies from levying taxes or tools on motor vehicles and providing for
payment of compensation for loss of such income.
(Obtained from L.A. Bill No. 5489 dated 17-6-1957)

II
Amending Act 29 of 1958.— Not available

III
Amending Act 34 of 1962. —The Existing rates of taxes on vehicles were fixed in the year
1957. Since then there has been a steady rise in the cost of construction and maintenance of roads
and the administrative expenditure. Further, due to the tempo of the Third Five -Year Plan, additional
resources have to be found for meeting the increased expenditure that has to be incurred to fulfill the
financial and physical targets fixed under the Plan. It is therefore prop osed to increase the rate of
taxation under the Motor Vehicles Taxation Act, keeping in view the rates prevailing in the
neighbouring States.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A, dated
4-12-1962, as No. 242 ,at page 9.)
IV
Amending Act 23 of 1965. - 1. It is considered necessary that for the effective
implementation of the Fourth Five -Year Plan ways and means for the additional resources have to be
devised for meeting the increased expenditure that has to be incurred to fulfill the financial and
physical targets fixed to be completed and hence the levy of increased rates of taxes in respect of
goods vehicles is inevitable.
2. The rates of levy of motor vehicles taxes in respect of goods vehicles of certain laden weight
prevailing in Madras State are slightly higher than those prevailing in Mysore State. The rates of tax
now sought to be increased on goods vehicles will be on part with the rates of taxes prevailing in
Madras State. The intention to increase the rates of tax in re spect of certain vehicles of higher laden

weight is to increase the Government revenue. The estimated additional income from this increase is
likely to be about 23 lakhs per annum.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A, dated
16-10-1965, as No. 201, at page 6.)
V
Amending Act 33 of 1966. — In order to raise additional revenues for the implementation of
the Fourth Five Year Plan, it is proposed to increase the rates of tax levied on goods vehicles and
motor cars. hence this Bill.
The estimated additional income from this increase may come up to Rs.18 lakhs per annum.
(Obtained from L.A. Bill No.38 of 1966 Page No.4).

VI
Amending Act 16 of 1971. —In order to raise additional resources to be utilised exclusively
for the relief of B angla Desh refugees, the Government of Mysore has proposed to enhance the
existing tax by ten percent under the Mysore Motor Vehicles Taxation Act, 1957, payable in respect of
all motor vehicles other than passengers and goods vehicles plying on hire. The present measure is
being enacted to give effect to the said proposal.
2. The Committee constituted under the proviso to sub -section (2) of section 3 of the Mysore State
Legislature (Delegation of Powers) Act, 1971 (23 of 1971), has been consulted before en actment of
this measures as a President’s Act.
(Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated
30-11-1971, at page 5.)
VII
Amending Act 6 of 1972. —In order to raise additional resources it is proposed to increase
the existing rate of tax in respect of motor vehicles for which contract carriage permits are issued and
which are permitted to carry more than five persons.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated 20-7-1972, as No.
288, at page 63.)
VIII
Amending Act 16 of 1974. —It is proposed to raise the rates of taxation on Motor Cycles
(including Motor Scooters) and Motor Vehicles and Motor Cars other than those used for plying for
hire and transport of passengers, in order to augment the revenues of the State.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A dated
21-3-1974, as No. 564, at page 3.)
IX
Amending Act 14 of 1975. —In order to improve and develop roads and bridges in the
Karnataka State it is pro posed to raise funds by levy of surcharges on all Motor Vehicles kept for use
in the State.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A dated
29-3-1975, as No. 868, at page 4.)
X

Amending Act 38 of 1976. —1. At present two kinds of taxes are being collected on Motor
Vehicles. One is under the provisions of the Karnataka Motor Vehicles Taxation Act, 1957 and the
other is under the provisions of the Karnataka Motor Vehicles (Taxation on Passengers and Goods)
Act, 1961. In the case of the latter, the method of assessment is either to obtain the returns from the
operators and to assess the tax or collect the tax at the rates of composition provided for under the
Schedule to the Act.
2. By experience it has been found that the re is a quite good deal of leakage of revenue by way of
tax on passengers and goods as in many cases the operators either submit incorrect returns or fail to
compound the tax and pay the same. The method of assessment is also cumbersome and
unnecessarily adds to the work.
3. It is therefore considered necessary to have one enactment only so that levy and collections are
better ensured.
4. The expression “kept in the State of Karnataka” occurring in the existing enactment is
hampering the collection from mot or vehicles registered in other States and passing through
Karnataka State to some other States. It is difficult to establish in a court of law that such motor
vehicles are kept for use in Karnataka State. It is proposed to obviate this.
5. Having regard to the convenience to the public the following provisions are proposed:
(i) to replace the tax licences by taxation cards;
(ii) to redefine the “year” as financial year in relation to fleet owners and in other cases, the
period of twelve calender months, commencing from the first day of the month in which a motor
vehicle is registered or a new registration mark is assigned under the Motor Vehicles Act, 1939;
(iii) to redesignate the licensing authority as taxation authority;
(iv) to provide for payment of tax annually in the case of motor vehicles for which the total tax
per year does not exceed three hundred rupees;
(v) to specify in the Act the grace period of 10 days for payment of tax in respect of all
vehicles; and
(vi) certain other consequential amendments.
6. Besides, this will relieve the public of much inconveniences experienced by them due to heavy
rush in the office, of the Regional Transport Officers during the tax collection seasons.
7. Opportunity is also taken to provide for—
(i) collection of tax escaping payment;
(ii) payment of tax in instalments by fleet owners;
(iii) carriage of tax free taxation card by vehicles exempted from payment of tax;
(iv) seizure and detention of motor vehicles plying without payment of taxes;
(v) a separate provision for composition of offences;
(vi) trial of offences under the Act by the Magistrate not lower in rank than a Judicial First Class
Magistrate;
(vii) exercise of revisional powers by the Transport Commissioner in certain cases.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A, dated
24-3-1976, as No. 1615, at page 20–21.)

Amending Act 19 of 1978. —The Karnataka Motor Vehicles Taxation Act was amended by
the Karnataka Motor Vehicles Taxation (Amendment) Act, 1972 (Karnataka Act No. 6 of 1972). By this
amendment the tax payable in respect of contract carriages was enhanced from Rs. 35/ - to Rs. 100/-
per seat per quarter with effect from 1 st July 1972. Aggrieved by this enhancement, Industrial
Undertakings lik e M/s. Hindustan Aeronautics Ltd., Indian Telephone Industries and Hindustan
Machine Tools challenged the validity of the classification of their vehicles as contract carriages used
for transporting employees to and from their places/of residence to the fa ctory and levy of the tax
based on such classification. Their writ appeals were allowed by the High Court and it was held that
these vehicles of Industrial Undertaking used for the transportation of their employees were not
contract carriages within the me aning of the provision of the Motor Vehicles Act, 1939 and the special
leave application filed by the State Government before the Supreme Court was dismissed on 14 th
April 1976. Based on the decision of the High Court, the above three Industrial Undertakin gs have
applied to Government for classification of their vehicles as contract carriages chargeable at Rs. 35/ -
per seat per quarter and to refund the difference of tax collected from them in respect of their vehicles.
The claims of M/s. Hindustan Aeronaut ics Ltd., comes to Rs. 35,40,430 and similar refund will also
have to be made in respect of Ms. Indian Telephone Industries and Hindustan Machine Tools and any
other Industrial Undertakings which may put forth such claims. Such refunds if now made would up set
the resources position of the State Government and also have an adverse effect on the State
revenue. It is therefore necessary to pass a legislation to over come the situation arising out of the
decision of the High Court to avoid the refund of such considerable sums of money.
Hence this Bill.
(Obtained from File No. LAW. 62 LGN 78.)
XII
Amending Act 7 of 1979. —As per section 4 of the Karnataka Motor Vehicle Taxation Act,
1957 where the tax in respect of a motor vehicle does not exceed Rs. 300 per annu m it has to be paid
in lumpsum once in a year. Tax payable in respect of autorickshaws is Rs. 176 per annum. It is
proposed to permit payment of tax in respect of owner driven autorickshaws on quarterly, half -yearly
or yearly basis at the option of the owner.
Hence this Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A dated
3-2-1979, as No. 115, at page 2–3.)
XIII
Amending Act 21 of 1979. —In order to augment the revenues of the State it is proposed to
amend taxation and other laws. Opportunity is taken to make some other amendments also.
Hence this Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A dated
27-3-1979, as No. 259, at page 43.)
XIV
Amending Act 24 of 1979.—Government have announced their decision to abolish octroi. To
compensate for the loss of revenue to Local Bodies resulting from the abolition of octroi levy and also
to provide for the developmental activities of the State in general, it is intended to mobilise resources
by revising certain existing rates of taxes under the Motor Vehicles Taxation Act.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A dated
11-4-1979, as No. 328, at page 67.)

XV
Amending Act 9 of 1980. —In view of the abolition of octroi in the State, Go vernment
increased the Motor Vehicles Tax in respect of goods vehicles by the Karnataka Motor Vehicles
Taxation (Second Amendment) Act 1979. Aggrieved by this enhancement, the lorry owners in the
State went on strike on 27 th September 1979 to protest again st the hike in the Motor Vehicles Tax.
The entire issue was reconsidered and it is decided to reduce the tax under the above Act to the
previous level with effect from 1st October 1979. Upto 31st March 1980.
(Published in the Karnataka Gazette (Extraordina ry), PART IV —2-A dated
5-3-1980, as No. 167, at page 5.)

XVI
Amending Act 10 of 1980. —By the Karnataka Motor Vehicles Taxation (Amendment)
Ordinance, 1979, the rates of motor vehicles tax leviable on goods vehicles were reduced for a period
of 6 months from 1st October 1979 to 31st March 1980.
The motor vehicles taxes are paid in respect of Transport vehicles, every quarter. Operators of
goods vehicles who have to pay tax on the 1 st February or who are required to pay before 10 th March
1980 will be requir ed, as the position now stands, to pay tax as per the Ordinance for the months up
to 31st March 1980 and taxes for subsequent months at the rates prevailing before the ordinance was
introduced. This would result in lorry operators being required to pay tax es again on or after 1 st April
1980 at rates prior to those introduced in September 1979. It would therefore be necessary to make
suitable amendments to the Karnataka Motor Vehicles Taxation Act, 1957 specifying the rates of
taxes for the period subsequent to 31st March 1980.
Hence, the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A dated
12-3- 1980, as No. 179, at page. 5.)

XVII
Amending Act 39 of 1981. —The High Court has taken the view that the presumption of
suitability of the v ehicle for use on roads did not arise when the registration certificate of a transport
vehicle is not current on account of expiry of the fitness certificate. Certain transport operators are
taking advantage of this situation to evade payment of motor vehi cle tax by allowing the fitness
certificate to expire. Section 3 of the Karnataka Motor Vehicles Taxation Act, 1957 is intended to be
amended to prevent this practice to avoid loss of revenue to the State.
The grace period for payment of tax which is now t en days is proposed to be increased to fifteen
days by amending section 4 of the Act.
Under the proviso to section 10 ( f) of the Act, which was deleted in 1976, fleet owners were
entitled to proportionate reduction in the tax in respect of vehicles which w ere certified as not used for
a period of one calendar month or more. Since the proviso was deleted tax has to be now paid by
them even on spare vehicles which are not under use. It is intended to restore the original position by
amending section 10 of the Act.
Collection of a fee on the issue of taxation card on vehicles operating under reciprocal agreements
has caused practical difficulties. It is intended to amend section 10A to dispense with the collection of
such fee.
It is intended that the powers of revision under section 15A should hence forth be exercised only
suo moto as now appellate powers can be exercised by the Deputy Commissioners of Transport.
Section 15A is hence intended to be amended.
Amendments to the Karnataka Motor Vehicles are proposed in order to,

(a) Prevent vehicles with all India Tourist Permits from masquerading as stage carriages and
(b) To provide for the developmental activities of the State by mobilising additional resources by
revising certain existing rates of taxes under the K.M.V.T. Act 1967.
This Bill is to replace the Ordinance.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A dated
24-6-1981, as No. 475, at page 6.)

XVIII
Amending Act 19 of 1982.—In the budget speech for the year 1982 –83, the Hon’ble Minister
for Finance and Tourism, has indicated several proposal in order to augment the revenue of the State.
This Bill seeks to give effect to the said proposals Opportunity is taken to make some other minor
amendments.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A dated
27-3-1982, as No. 223, at page 42.)
XIX
Amending Act 8 of 1983. —At present there is no provision in the Karnataka Motor Vehicles
Taxation Act, 1957 for levying tax on the Private Service Vehicles. It is considered neces sary to
amend the said Act since taxation in respect of omni buses have been classified as a separate
category in the said Act. The High Court of Karnataka in Writ Appeal Nos. 413, 414 and 417 –74 has
observed that the vehicles belonging to industrial under takings cannot be issued with contract arrange
permits and the Court has suggested for suitable amendment of the Act to provide for a separate
category of permits for these vehicles. These private service vehicles are being taxed as omnibuses
at the rate of Rs. 100 percent per quarter. Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A dated 16-8-1983, as No. 727,
at page 4.)
XX
Amending Act 12 of 1984. — In the budget speech for the year 1984 -85 the Chief Minister
has proposed to levy a rural development cess of ten per cent on the basic rate of the Motor Vehicles
Tax.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary) Part IV-2A dated 06.04.1984 as No.212)
XXI
Amending Act 28 of 1984.—At present there is no provision in the Karnataka Motor Vehicles
Taxation Act, 1957 for levying tax on the Private Service Vehicles. It is considered necessary to
amend the said Act since taxation in respect of omni buses have been classified as a separate
category in the said A ct. The High Court of Karnataka in Writ Appeal Nos. 413, 414 and 417 –74 has
observed that the vehicles belonging to industrial undertakings cannot be issued with contract arrange
permits and the Court has suggested for suitable amendment of the Act to prov ide for a separate
category of permits for these vehicles. These private service vehicles are being taxed as omni buses
at the rate of Rs. 100 percent per quarter. Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A, dated
16-8-1983, as No. 727, at page 4.)
XXII
Amending Act 30 of 1985. —This Bill is introduced to implement the announcements made
by the Chief Minister in his Budget Speech on 19th July 1985. Consequential amendments to the
Schedule to the Karnataka Motor Vehicles Taxation Act, 1957 are also proposed.

Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated 31-7-1985, as No.
410, at page 17.)
XXIII
Amending Act 8 of 1986. —In his Budget Speech on 20th February 1986, the Chief Minister
has proposed levy of Motor Vehicles Tax on certain types of vehicles and has announced
concessions in the rate of tax in respect of certain categories of vehicles. The proposals include the
following:
(a) Introducing lumpsum payment of Motor Vehicles Tax in respect of two-wheelers;
(b) Rationalising the tax on omni buses owned by Educational Institutions;
(c) Enhancing Motor Vehicles Tax on certain categories of vehicles.
(d) Permitting the Karnataka State Road Transport Corporation to pay the motor Veh icles Taxes
on percentage of their revenue collections.
(e) Opportunity is taken to make certain other amendments for administrative reasons.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A, dated14-3-1986, as No. 198,
at page 46.)
XXIV
Amending Act 8 of 1987. —To give effect to the proposals made in the Budget Speech, it is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Consequential
amendments are also proposed.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV—2-A, dated27-3-1987, as No. 250,
at page 51.)
XXV
Amending Act 32 of 1987. —Section 11A of the Karnataka Motor Vehicles Taxation Act,
1957 provides for seizure and detention of Motor Vehicles in respect of whi ch tax is due. It is
considered necessary to amend the said section to provide for sale of vehicle so seized and detained
for speedy recovery of tax due.
Amendment of section 22 in consequential.
Hence the Bill.
(Published in the Karnataka Gazette (Extraor dinary), PART IV —2-A, dated2-9-1987, as No. 575,
at page 60.)
XXVI
Amending Act 1 of 1989. —The Motor Vehicles Tax on Goods Vehicles were enhanced with
effect from 1 st April 1980 by the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 1980.
The Lor ry owners of the State represented that the new rates of tax were on the high side and
requested the Government for reduction in tax. The Government examined their request and issued
administrative instructions to collect the tax on lorries at pre 1 st April 1980 rates and the Karnataka
Motor Vehicles Taxation (Second Amendment) Act, 1980 was not given effect to. It is therefore,
necessary to ratify the action taken by the Government in issuing the administrative instructions to the
Commissioner for Transport to collect the Motor Vehicles Tax at the old rates.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A, dated23-1-1988, as No. 55,
at page 27.)

XXVII
Amending Act 2 of 1989. —To give effect to the budget proposals for the ye ar 1988 –89
relating to the Motor Vehicles Tax, it is necessary to amend the Karnataka Motor Vehicles Taxation
Act, 1957.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A, dated2-4-1988, as No. 200,
at page 49.)
XXVIII
Amending Act 14 of 1989. —To give effect to the proposals made in the Budget speech for
the year 1989 –90 it is proposed to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Opportunity is also taken to rationalise certain provisions of the Act.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A, dated27-3-1989, as No. 155,
at page 5.)
XXIX
Amending Act 12 of 1990.—To give effect to the proposals made in the Budget Speech, it is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Opportunity is also taken to relationalise certain other provisions of the said Act.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A, dated29-3-1990, as No. 156,
at page 57.)
XXX
Amending Act 10 of 1991.—To give effect to the proposals made in the Budget Speech, it is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Opportunity is also taken to make certain consequential amendments to the said Act.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A, dated:21-3-1991, as No. 125,
at page 305.)
XXXI
Amending Act 7 of 1992. —To give effect to the proposals made in the Budget Speech, it is
considered necessary to amend the Karnataka Motor Vehicle s Taxation Act, 1957. Some
consequential amendments are also proposed.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A, dated:28-3-1992, as No. 186,
at page 20.)

XXXII
Amending Act 12 of 1993.—To give effect to the proposa ls made in the Budget Speech, it is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Some
consequential amendments are also proposed.
Hence the Bill.
(Obtained from L.A. Bill No. 14 of 1993.)

XXXIII
Amending Act 20 of 1994.—To give effect to the proposals made in the Budget Speech, it is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957. Some
consequential amendments are also proposed.
Hence the Bill.
(Obtained from File No. LAW 25 LGN 94.)

XXXIV
Amending Act 7 of 1995. —To give effect to the proposal made in the Budget Speech it is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35
of 1957).
Opportunity is also taken to make certain consequent amendments to said Act.
Hence the Bill.
(Obtained from LAW 103 LGN 58)
XXXV
Amending Act 8 of 1997. —To give effect to the proposal made in the Budget Speech. It is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35
of 1957).
Opportunity is also taken to make certain consequential amendments to said Act.
Hence the Bill.
(Obtained from L.A. Bill No. 14 of 1997..)
XXXVI
Amending Act 13 of 1997. —In order to remove certain ambiguity in section 3 and 4 and to
achieve the clear in tention of the Budget speech for the year 1997 –98 an Ordinance called the
Karnataka Motor Vehicles Taxation (Amendment) Ordinance, 1997 (Karnataka Ordinance No. 2 of
1997) was promulgated on 7th May, 1997.
This Bill seeks to replace the said Ordinance.
Hence the Bill.
(Obtained from L.A. Bill No. 22 of 1997.)
XXXVII
Amending Act 4 of 1998. —To give effect to the proposals made in the Budget Speech, it is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Hence the Bill.
(Published in the Karnataka Gazette (Extraordinary), PART IV —2-A, dated:26-3-1998, as No. 348,
at page 2.)

XXXVIII
Amending Act 5 of 1999. — To give effect to the proposals made in the Budget Speech, it is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Hence the Bill
(Published in the Karnataka Gazette (Extraordinary) Part IV -2A dated 30.3.1999 (Notification No.
LGA/BLA/21/1999, dated 30.3.1999))

XXXIX
Amending Act 6 of 2000. — To give effect to the proposal made in the budget speech, it is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Hence the Bill.
(Obtained from L.A. Bill Bo. 7 of 2000)
XL
Amending Act 32 of 2000. — The Karnataka Motor Vehicles taxation Act, 1957 was
amended by inserting section 3A p roviding for levy of cess at the rate of five percent on the Motor
Vehicles tax for the purpose of investment in Bangalore Mass Rapid Transit System. Section 3A was
again amended with effect from 1.4.1998 and the words "Karnataka Infrastructure Development and
Finance Corporation" were substituted for the words "Bangalore Mass Rapid Transit System with the
result, the BMRTL is not eligible to get the cess so collected after that date. It is considered necessary
that both should get the cess levied in the proportion of 67:33.
Hence the Bill.
(Obtained from L.A. Bill No. 40 of 2000.)
XLI
Amending Act 7 of 2001. —To give effect to the proposals made in the budget speech, it is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Hence the Bill (Vide L.A.Bill No. 5 of 2001 File No. DPAL 11 Shasana 2001) 
XLII
Amending Act 23 of 2001. —In order to meet the ever increasing need of the Bangalore City
for more number of transport vehicles, the Bangalore Metropolitan Transport Corporation has hired
private buses on contract basis and operating them as it is facing difficult financial position. According
to the agreement entered into by the Corporation with the private bus owners, it has to bear the Motor
Vehicles Tax. The Bangalore Metropolitan Transport Corporation and other transport undertakings are
paying tax as 'fleet owners' under section 10 on the gross revenue from fares and freights of the
vehicles owned by them. This concession cannot be availed in respect of Motor Vehicles hired by
them from the private bus owners as they are liable to tax leviable under section 3. Therefore, it is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 to construe the
State Transport Undertakings as fleet owners even in respect o f the vehicles hired by them from
private bus owners.
Certain consequential changes are also made.
Hence the Bill.
(Vide L.A. Bill No.14 of 2001 File No. DPAL 24 Shasana 2001) 

XLIII
Amending Act 4 of 2002. —To give effect to the proposals made in the bu dget speech, it is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Hence the Bill.
(L.A. Bill No. 10 of 2002)
XLIV
Amending Act 12 of 2002.—To give effect to the announcement made in the Budget Speech
it is proposed to amend the Motor Vehicles Tax Act, 1957 and the Karnataka Stamp Act, 1957.
Hence the Bill.
(L.A. Bill No. 25 of 2002)

XLV
Amending Act 9 of 2003. —It is considered necessary to amend the Karnataka Motor
Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957 ) and to repeal the Karnataka Contract
Carriages (Acquisition) Act, 1976 (Karnataka Act 21 of 1976) to give effect to the proposals made in
the Budget Speech and matters connected therewith. Certain consequential amendments are also
made.
Hence, the Bill.
(LA Bill No.6 of 2003)
(Entry 57 of List-II of the Seventh Schedule to the Constitution of India)
XLVI
Amending Act 2 of 2004. —To give effect to the proposals made in the Budget Speech of
2003-04, it is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka
Stamp Act, 1957 and the Karnataka Motor Vehicles Taxation Act, 1957.
Hence the Bill.
[L.A. BILL No. 7 OF 2004]
(Entries 54, 57 and 63 of List II of the Seventh Schedule to the Constitution of India)
XLVII
Amending Act 6 of 200 4.—It is considered necessary to amend the Karnataka Motor
Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) to specify clearly the life time tax to be paid
motor vehicles under part A5 by,-
(i) registered vehicles in other states prior to 1.4.2003 and migrated to State of Karnataka;
(ii) vehicles not paid tax prior to 1.4.2003;
(iii) vehicles which are to be paid tax on or after 1.4.2003.
Since the matter was urgent and as both the Houses of the State Legislature are not in
session, the Karnataka Motor Vehicles Taxation (Amendment) Ordinance, 2003 (Karnataka
Ordinance 7 of 2003) was promulgated, to achieve the above object.
This Bill seeks to replace the said ordinance.
Hence the Bill.
(L.A. BILL NO.3 OF 2004)
(Entry 57 of List II of the Seventh Schedule to the Constitution of India)

XLVIII
Amending Act 28 of 2004. —To give effect to the proposals made in the Budget Speech
2004-05, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957
(Karnataka Act 35 of 1957).
Hence the Bill.
(LA Bill No.20 of 2004)
(Entry 57 of list II of Seventh Schedule to the Constitution of India)
XLIX
Amending Act 12 of 2005.— To give effect to the proposals made in the Budget speech, it is
considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35
of 1957).
Hence the Bill.
(LA Bill No. 11 of 2005)

L
Amending Act 6 of 2006. — To give effect to the proposals made in the Budget Speech, it is
considered necessary to amend the Karnataka Motor Vehicles Taxatio n Act, 1957 (Karnataka Act 35
of 1957)
Hence the Bill.
[L.A. Bill No. 11 of 2006]
LI
Amending Act 8 of 2007. — To give effect to the proposals made in the Budget speech of
2007-2008, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957
(Karnataka Act 35 of 1957).
Hence, the Bill.
[L.A. Bill No. 18 of 2007]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]

LII
Amending Act 10 of 2007. — During the period of March 1991 to April 2000, some of the
transport operators, by arriving at an arrangement with some other companies, have paid taxes on
their vehicles at a lower rate of tax though they were required to pay the tax at higher rate as
applicable to Contract Carriages. In this connection, the Honorable High Court of Karnataka, while
disposing of the Writ Appeals in No.s 2327 -28/00 and other connected matters on 25.05.2005,
made observation as follows:-

"One may say that there was a lacuna in the Taxation Act of which the company and the
contractor took advantage of and without violating any law arrived at the aforesaid arrangement
with a view to pay tax at a lower rate".

In order to remove the apparent lacuna in the Taxation Act and bring those vehicles under
appropriate entry in the Schedule to the Tax ation Act, it is expedient to amend the Karnataka
Motor Vehicles Taxation Act, 1957 as proposed.
Hence the Bill.
[L.A. Bill No. 23 of 2007]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]
LIII
Amending Act 7 of 2008. —To give eff ect to the proposals made in the Budget Speech of
2008-2009, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957
(Karnataka Act No. 35 of 1957). Certain consequential amendments have also been proposed.
Hence the Bill.
(LA Bill No. 4 of 2008, File No. DPAL 9 Shasana 2008)
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]

LIV
Amending Act 8 of 2009. — In order to give effect to the Budget Speech for the year 2009 -
10. It is proposed to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Hence the Bill.
(LA Bill No. 23 of 2009, File No. DPAL 15 Shasana 2009)
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]

LV
Amending Act 7 of 2010. -To give effect to the proposals made in the Budget Speech of
2010-11, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act 1957.
(Karnataka Act No. 35 of 1957). Certain consequential amendments have also been proposed.
Further by Act 8 of 2007, Section 15 of the Act was substituted and the substituted section
mandates that the amount disputed in the appeal shall be paid in accordance with the order against
which the appeal has been preferred. The section does not expressly state that a proof of such
payment shall accompany the appeal, though implicitly it conveys this meaning. Due to this reason,
appellants file the appeals even without paying the disputed amount due to which the object to be
achieved by the substituted section 15 of the Act is not achieved. Hence, Government revenue gets
locked up in disputes till the dispute is finally resolved, which may take several years. In order to
safeguard the Government revenue, it is expedient to amend section 15 of the Act. Such provisions
are already present in other taxation laws.
Hence the Bill.
[L.A.Bill No. 12 of 2010, File No.DPAL 14 Shasana 2010]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]

LVI
Amending Act 38 of 2010.- It is considered necessary to reduce the life tim e tax in the case
of construction equipment vehicles fitted with air compressors and generators from the existing ten
percent of cost of the vehicle to six percent of cost of the vehicle and also to provide for payment of
life time tax of these vehicles in two equal instalments and to make consequential amendments.
Hence the Bill.
[L.A. Bill No. 24 of 2010, File No. DPAL 31 Shasana 2010]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]

LVII

Amending Act 17 of 2011.- To give effect to the proposals made in the Budget Speech of
2011-12. It is considered necessary to amend the Karnataka Motor Vehicles Taxation Act 1957
(Karnataka Act No. 35 of 1957).
Hence, the Bill.
[L.A. Bill No. 15 of 2011, File No.Samvyashae 16 Shasana 2011]
[Entry 57 of List II of the Seventh schedule to the constitution of India.]

LVIII
Amending Act 37 of 2011. - It is considered necessary to amend the Karnataka Motor
Vehicles Taxation Act, 1957, to provide for a provision to extend the benefit of tax concession to the
Central Government employees, defence personnnel, employees of Central Government undertaking
including nationalised banks, who bring along with them their vehicles on transfer to the State of
Karnataka If they have already paid life tim e tax or tax quarlerly or annually, as the case may be, in
other States or Union territories.
Hence the Bill.
[L.A. Bill No. 39 of 2011, File No.Samvyashae 46 Shasana 2011]
[Entry 57 of List II of the Seventh schedule to the constitution of India.]

LIX

Amending Act 14 of 2012 .- To give effect to the proposals made in the Budget Speech of
2012-13, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957
(Karnataka Act No. 35 of 1957).
Hence, the Bill.
[L.A. Bill No. 8 of 2012, File No.Samvyashae 22 Shasana 2012]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]

LX
Amending Act 29 of 2012. - The lifetime tax in respect of Motor Cabs was collected where
the cost of the vehicle exceeded Rupees ten lak hs. It is considered necessary to enhance the cost of
the vehicle from Rupees ten lakhs to Rupees fifteen lakhs to give relief to the owners of Motor Cabs
below Rupees fifteen lakhs.
Hence the Bill.
[L.A. Bill No.29 of 2012, File No. Samvyashae 56 Shasana 2012]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]

LXI
Amending Act 30 of 2013. - To give effect to the proposals made in the Budget Speech of
2013-14, it is considered necessary to amend the Karnataka Motor Vehicl es Taxation Act, 1957
(Karnataka Act No. 35 of 1957).
Hence the Bill.
[L.A. Bill No. 13 of 2013, File No. Samvyashae 20 Shasana 2013]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]

LXII

Amending Act 18 of 2014 .-To give ef fect to the proposals made in the Budget Speech of
2014-15, it is considered necessary to amend the Karnataka Motor Vehicles Taxation Act, 1957
(Karnataka Act No.35 of 1957).
Hence, the Bill.
[L.A. Bill No.35 of 2014, File No. Samvyashae 13 Shasana 2014]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]

LXIII
Amending Act 08 of 2016. - To give effect to the propo sals made in the Budget
Speech 2016-17, it is considered necessary to amend the Karnataka Motor Vehicles
Taxation Act, 1957 (Karnataka Act No. 35 of 1957).

Hence the Bill

[L.A. Bill No.13 of 2016, File No. Samvyashae 17 Shasana 2016]
[entry 57 of List II of the Seventh Schedule to the Constitution of India.]

LXIV
Amending Act 16 of 2017. -To give effect to the p roposals made in the Budget
Speech of 2017 -18, it is considered necessary to amend the Karnataka Motor Vehicles
Taxation Act, 1957(Karnataka Act No. 35 of 1957).

Hence the Bill.

[L.A. Bill No.12 of 2017, File No. Samvyashae 20 Shasana 2017]
[entry 57 of List II of the Seventh Schedule to the Constitution of India].

LXV
Amending Act 25 of 2018 .- To give effect to the proposals made in the Budget
Speech of 2018 -19 it is considered necessary to amend the Karnataka Motor Vehicles
Taxation Act, 1957 (Karnataka Act No. 35 of 1957).

Hence the Bill.
[L.A. Bill No.04 of 2018, File No. Samvyashae 16 Shasana 2018]
[entry 57 of List II of the Seventh Schedule to the Constitution of India.]

LXVI

Amending Act 03 of 2020 .- To give effect to the proposals made in the Budget
Speech of 2020 -21 (para No 304, 305, 306 and 307) it is considered necessary to amend
the Karnataka Motor Vehicles Taxation Act, 1957, (Karnataka Act No. 35 of 1957)

Hence, the Bill.

[L.A. Bill No. 20 of 2020, File No. Samvyashae 16 Shasana 2020]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India]
LXVII
Amending Act 09 of 2021.- To give effect to the amendment made by the Ministry
of Road Transport and Highway vide notification no. G.S.R 584 (E), dated:25.09.2020 by
inserting 2 (cb) defining “Combined Harvesting”, it is considered necessary to amend the
Karnataka Motor Vehicle Taxation Act, 1957 (Karnataka Act no 35 of 1957). These vehicles
were classified as “Construction Equipment Vehicle’ and tax was levied @ 6% on the cost if
vehicle with effect from 01.04.2015.
The Proposal of reduction of Tax for sugar Cane -Combined Harvester vehicle from 6%
to 3% prospectively has been concurred by Finance Department restricting of the reduction
only for Sugar Cane Combine Harvester vehicle and to make necessary amendments to the
Karnataka Motor Vehicle Taxation Act 1957.
Hence, the Bill.

[L.A. Bill No. 04 of 2021, File No. Samvyashae 82 Shasana 2020]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]
[Published in Karnataka Gazette Extra-ordinary No. 202 in part-IVA dated: 23.02.2021]

LXVIII
Amending Act 18 of 2022 .- It is considered necessary further to amend the Karnataka
Motor Vehicle Taxation Act, 1957 (Karnataka Act No.35 of 1957) to extend the period for
payment of tax from fifteen days to one month and also to provide for monthly payment of
tax on prorata basis before the expiry of validity of tax in respect of vehicles for which tax
was paid quarterly amounting to Ruppes Thirty thousand.

Hence, the Bill.

[L.A. Bill No. 13 of 2022, File No. SAMVYASHAE 13 SHASANA 2022]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India]
[Published in Karnataka Gazette Extra-ordinary No.209 in part-IVA dated: 31.03.2022]

LXIX

Amendment Act 31 of 2023 .- To give effect to the proposals made in the Budget
Speech of 2023-24 (Para No 365) it is considered necessary to amend the Karnataka Motor
Vehicles Taxation Act, 1957, (Karnataka Act No. 35 of 1957)
Hence, the Bill
[L.A. Bill No. 09 of 2023, File No. SAMVYASHAE 19 SHASANA 2023]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]
[Published in Karnataka Gazette Extra -ordinary No.345 in part -IVA
dated:28.07.2023]
LXX
Amendment Act 34 of 2023:- It is considered necessary to,-
(i) amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka
Act 35 of 1957) to give effect to the amendment made by the
Government of India in the Motor Vehicles (Amendment) Act, 2019
(Central Act 32 of 2019) by defining "Adapted Veh icle” and to make
collection of tax; and
(ii) repeal the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023
(Karnataka Act 31 of 2023) as the said Act was not brought into force.
Hence, the Bill.
[L.A. Bill No.23 of 2023, File No. SAMVYASHAE 38 SHASANA 2023]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]
[Published in Karnataka Gazette Extra-ordinary No.603 in part-IVA
dated:30.12.2023]
LXXI
Amendment Act 12 of 2024:- It is considered necessary further to
amend the Karnatak a Motor Vehicles Taxation Act, 1957(Karnataka Act 35
of 1957) to,-
(i) give effect to the amendment made by the Government of India in the
Central motor Vehicles Rules, 1989;
(ii) levy Lifetime tax on Motor cars, Jeeps, Omni Buses and Private
Service Vehicles which runs on Electricity having cost of the vehicle
which exceeds Rs. 25 Lakhs; and
(iii) Certain other consequential amendments are also made
Hence, the Bill.
[L.A. Bill No.14 of 2024, File No. SAMVYASHAE 21 SHASANA 2024]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]
[Published in Karnataka Gazette Extra -ordinary No.164 in part -IVA
dated:07.03.2024]

LXXII
Amendment Act 03 of 2025:- It is considered necessary further to
amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35
of 1957) to impose and collect an additional cess of rupees five hundred on
two wheeler and rupees one thousand on Motor cars of non -transport
vehicles at the time of registration for the purpose of the Karnataka Motor
Transport and other Allied Workers Social Security and Welfare Fund.
Hence, the Bill
[L.A. Bill No. 50 of 2024, File No. SAMVYASHAE 62 SHASANA 2024]
[Entry 57 of List II of the Seventh Schedule to the Constitution of India.]
[Published in Ka

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