The Kerala Motor Vehicles Taxation Act, 1963 (No.24 of 1963)

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THE KER/\LA MOTOR VEHICLES TAXATION ACT, 19%
(Act 24 or 1953)
C DN'rENTs
Preamble.
Sections
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24-.
25.
26.
Short title, extent and commencement.
Definitions.
Levy of tax.
Payment of tax and issue oflicence.
Exemption ftom tax.
Refund of tax.
Payment of additional tax.
Production ofcerulimtc of insurance.
Liability to payment of tax by persons succeeding to the
owner bi‘HP, possession or control of motor vehicles.
Levy of tax, etc., in the ease of fleet owner.
Power of an Oflieer of the Police or of the Motor Vehicle:
Department to stop a motor vehicle.
Penalty payable when tax not paid.
Tax recoverable as an arrear of land revenues
Transpolt vehicle permit to be ineffective if tax not paid.
Other penalties.
Offences by companies.
Trial of ofl‘ences.
Compensation to local authorities from the proceeds of tax
collected.
Protection for bonafide acts.
Exemption for motor vehicles used [or agricultural operatic-us.
Reduction of tax in cases of certain motor vehicles.
Exemption from or reduction of tax.
Appeals.
Power of Government to make rules.
Additional tax payable in certain cases.
Repeal.
Schedule 1.
Schedule II.

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ACT 24 OF 1963
‘
THE KERALA MOTOR VEHICLES TAXATION
ACT, l963
An Act to unify and amend the law rt'lflllllg la the [cu] 4y” ma an mulw ”chute:
m the Stale nf Kemla.
'
Prmmb/t.——WHEREAS it Is expedient to unify and amend the laws
relating to the levy of tax on motor vehicles in the State of Kerala;
Be it enacted in the Fourteenth Year of the Republic of India as
follows:—
I. Short title, extent and mmnielmMmL—(l) This Act may be called
the Kerala Motor Vehicles Taxation Act, 1963.
(2) It extends to the whole ofthc State of Kerala.
(3) It shall come into (are: on such date as the Government
may, by notification in the Gazette, appomt.
2. DZI/UIUWNL—lll this Act, unless the context otheruisc
requires,—
(a)
‘
fleet owner
’
means a person, an institution or the
Government who, or which, is the re istered owner of one hundred or
.
g
.
more transport vehicles used or kept for use in the State,
([7) ‘ladclt wergfil‘
(I) in relation to a motor vehwle means. In case a permit is
Issued to the vehicle under the Motor Vehicles Act,
1939 (Central Act 4 of 1939), the maximum laden
weight spemfied in such permit, if no such permit is
issued, the maximum laden weight specified in the
registration certificate of the vehicle, and ifsuch weight
is not specified in such certificate, the maXimum laden
weight of the vehicle determined in such manner as the
Registering Authority may deem fit;
(ii) in relation to a trailer means, in case a permit is issued
to the vehicle to which the trailer Is attached under the
Motor Vehicles Act, 1939 (Central Act 4 of 1939), the
maximum laden weight specified in such permit in
respect of the trailer, if no such permit is issued, the
maximumOladcn weight speCIfied in respect of the trailer
in the registration certificate of the vehicle to which the
tiailcr is attached, and ifsuch weight is not specified in
such certificate, the mattimum laden weight of the
trailer deteimined in such manner as the Registering
Authority may deem fit;
(6)
'
local authority
’
includes a cantonineiit authority Within
the meaning of the Cantonments Act, 1924 (Cential Act ll of I924);
‘
Received the assent of the President on llth April l963 and
published in the Gazette Extraotdinaiy dated l5th April, [963.
5
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(d) ‘piescribcd
’
means piesCIibcd by rules made under this
Act;
(c)
‘
ngistcicd owncr’ means the poison in whose name a.
nioiox vehicle is registered or deemed to be registeieo undci the Motm
Vehicles Act, 1939 (Central Act 4 of 1939),
(f)
‘
State
’
means the State of Kerala;
(g)
‘
Schedule
’
means a schedule appended to this Act,
(It)
‘
tax
‘
means the motor vehicle tax imposed under this
Act;
(1)
‘
taxation olficer’ means, in the case of a fleet owner, the
Regional Transport Officer, and in other cases such other oliicer as may
be appointed by the Government to exercise the powers and to perform
the functions of a taxation olficcr under this Act,
(j)
‘
tax licence
’
means a licence issued undct sub-section (3)
01 section 4 and includes a duplicatc‘tax licence issued in place of the
oiiginal licence,
(Ii)
‘
year
’
means the financial yeai ; ‘liall yetir
’
means the fiist
six months oi second SIX months of such yeai; and ‘qiiartcr‘ means the
first three months or the second thiee months 01 such
‘
half year’;
(I) words and expressions used but not defined in this Act
but defined in the Motor Vehicles Act, 1939 (Central Act 4 of 1939),
shall have the meaning respectively assigned to them in that Act.
3. Lazy oftan—(l) Subject to the other piovnsions of this Act,
on and horn the date appointed under sub-section (3) of section I. a
tax at the rates fixed by the Government by notification in the Gazette,
not exceeding the maxtmuin tales speCificd in the Fnst Schedule, shall
be leVicd on all motor vehicles used or kept for use in the State:
Provxded that no tax shall be land on a motor vehicle kept by
a dealer in, or a manufacturer of, such vehicle for the purposes of trade
and used under the authorisation of a trade certificate granted by the
registering authority.
(2) The registcied owner of, or any pet son having possession
or control of, a motor vehicle, of which the ceitificatc of registration is
current, shall, for the pui poses of this Act, be deemed to use or keep
such vehicle for use in the State except duiing any period for which the
Regional Transport Officer has certified in the prescribed mannci that
the motor vehicle has not been used or kept for use.
(3) Notwtthstanding anything contained in sub-section (1),
the Government may, by notification in the Castro, from time to time
direct that a temporaiy licence for a peiiod not exceeding thirty days at
a time may be issued in respect of any class of motor vehicles on pay-
ment of such tax (not exceeding the maximum spemfied in Schedule 11)
and subject to such conditions as may be specified in such notification.
(4) In the case of motor vehicles in respect of which any
ieciproL-al arrangement ielating to taxation has been cntercd into bet-
ween tlie Goveinmcnt of Kcrala and any other State Government, the
levy of tax shall notwithstanding anything contained in this Act, he in

I40
accordance With the [aims and coiidiliuns ol sucli' iccipiocal (mange-
mcnt:
Prowdcd that the tax leviable under an such arrangement shall
not exceed the tax leviable under the First chedule or the Second
Schedule, as the case may be:
Provided further that the terms and conditions of eveiy such
reciprocal arrangement shall be published in the Gwen: and a copy
thereof shall be placed before the Legislative Assembly.
4. Paymenl qftax and mu: of licence.—(l) The tax levied in
pursuance ofsub-section (.1) ofsection 3 shall be paid in advance, in
such manner as may be prescribed, by the registered owner or person
having possession or control of the motor vehicle, for a quarter, half
ear or year, at his choice, upon a quarterly, half yearly or annual
icence to be taken out by him.
EAIIIHMIIDH.—Thc tax for a half ycaily liceiicc shall not exceed
twice, and the tax for an annual licence shall not exceed foul times, the
tax For a quaiteily licence.
(2) In the case oflialllyeaily and annual licence such icbate
in respect of the tax as may be prescribed shall be granted.
(.5) When any person pays the amount of tax in respect of a
motot vehicle used or kept for use in the State or pioduccs a certificate
horn the Regional Transpmt Cities, on proof, that no tax is payable
in iespect of such vehicle, the Taxation Otficer shall—
(a) grant to such peison a licence in the picscribed form,
and
(b) record that the tax has been paid for the specified period
or that no tax is payable in respect of that vehicle, as
the case may be, in the certificate of registration granted
in respect of the vehicle undei the Motor Vehicles Act,
1939, or in the case of vehicles not registered under
that Act, in a certificate in such form as may be pres-
cribed by the Government.
(4) No motor vehicle liable to tax under section 3 shall be
kept for use in the State, unless the registered owner, or the person
having possessmn or control of such vehicle has obtained a tax licence
under sub-section (3) in respect of that vehicle.
(5) No motor vehicle liable to tax undei section 3 shall be
used in the State unless a valid tax licence obtained undei sub-section
(3) is displayed on the vehicle in the prescribed manner.
(6) Notwithstanding anything contained in SUb‘SCCIlOfl (I),
no person shall be liable to tax duiing any period on account of any
taxable motor vehicle, the tax due in respect of which for the same
period has already been paid by some other person.
5. Exciriplianfrom [mu—(l) In the case of a motor vehicle not
being intended to be used or kept for use dui iiig the lust month or first
and second months of a quaitci, or the whole of a quaiter, half
year or year, as the case may be, the registered owner or person having

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possession or control of such vehicle, shall give previous intimation in
writing to the Regional Transport Office! in whose jurisdiction the
motor vehicle is kept that such vehicle would not be used for such
period and may at the same time surrender the certificate of registration
and peimit, if any, of the vehicle, and theieupon notwithstanding
anything contained in sub-section (2) of section 3, the registered owner
or such other person shall not be deemed to have used or kept for use
the vehicle for such period and no tax shall be payable in respect of
such vehicle for such period.
.
(2) Nothing in sub-section (I) shall exempt a person from
liability to pay tax in respect of such vehicle, if on veiification it is
found that the vehicle has been used during such period or any portion
thereof.
6. Refund of Man—Where the tax for any motor vehicle has been
paid for any quarter, half-year or year and the vehicle has not been used
or ltept for use during the whole of that quarter, half-year or year or a
continuous part thereof not being less than one month, a refund of the
tax at such rates as may, from time to time, be notified by the Govern-
ment, shall be payable siiliiect [0 such conditions as may be specified in
such notification.
7. Payment of additional lain—When any motor vehicle in respect
of which tax has been paid tis altered or proposed to he used, in
such a manner as to cause the vehicle to become a vehicle in respect
of which a higher rate of tax is payable, the registered owner or person
who is in possession or control of such vehicle shall pay an additional
tax ofa siim which is equal to the difference between the tax already
paid and the tax which is payable in respect ofsuch vehicle for the
cried for which the higher rate of tax is payable in consequence of its
)eing altered or so proposed to be used and the licensing officer shall not
grant a fresh tax licence in respect of such vehicle so altered or pioposed
lobe so used until such amount of tax has been paid.
8. [’roduclzmi ofcmzfimlc of insurance—Every registered owner
or person hayingr possession or contiol ofa motoi vehicle shall, at the
time of making payment of the tax, pioduce before the taxation officer
a valid certificate of insuiance in respect of the vehicle complying with
the requiieinents of Chapter VII of the Travancore-Cochin Motor
Vehicle Act, 1125 (Act X of l [25).
9. Linbzlily [0 payment of lax b] flETSDIU succeeding lo the ownersth,
pariessrtm at 50111701 0/ main l'thltf!s.—(l) If the tax lewable in iespe ct of
any motor vehicle ieinaiiis unpaid by any person liable for the payment
thereofaiid such person before liaVint; paid the tax has transfei red the
OWHCISlnp ofsuch vehicle 01 has ceased to be in possession or control of
such vehicle, the peison to whom the ownership of the vehicle has been
transfeiicd or the person who has possession or contiol of such vehicle
shall be liable to pay the said tax to the Taxation Officer.
(2) Nothing contained in this section shall be deemed o affect
the liability to pay the said tax of the person who has transferred the
ownership or has ceased to he in possessmn or control of such vehicles.

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ID. Lev] oflax, dc. , in I/ir ms: off/act uwm—r; In the case ofa fleet
owner, the proVisions of sections 3, 4 and 6 shall, so far as may he,
apply subject to the following modifications, namely:—
(a) In order to determine the amount of tax payable by a fleet
owner in any year, before the commencement of such year, the
fleet owner shall first make and deliver to the Regional Transport
Officer concerned a preliminary declaration in the prescribed form
stating the prescribed particulars in iespect of the transport vehicles
liable to tax under this Act kept by him on the last day of February or
the year immediately preceding the year {or which such declaration is
made. Such declaration shall be accompanied by a certificate of final
assessment of tax, if any, issued by the Regional Transport Ofiicer
concerned For such previous year, and such other documents as may be
prescribed.
(b) On receipt of such preliminary declaration and as soon as
may be after the commencement of the year, the Regional Transport
Ofl'icer concerned shall, on the basis of such declaration, determine the
amount oftax to be paid by such fleet owner provisionally and com-
municate the same to the fleet owner by issuing a certificate of provi-
sional assessment of tax for the year in such form as may be prescribed.
(c) The amount of tax provisionally determined under clause
(5) shall be paid by the fleet owner to the Regional Transport Officer
within fifteen days from the date of receipt of the certificate of the
provisional assessment by him.
(d) The fleet owner shall then fill up and sign a final declala-
tion in the prescribed form stating the prescribed particulars m rcsPecl
of the transport vehicles liable to tax under this Act kept by him in the
current year and shall deliver within the prescribed time the final
declaration so filled in and signed to the Regional Transport Officer
concerned. Such declaration shall be accompanied by the certificate
of provisional assessment of tax issued by the Regional Transport Oflicer
concerned for the year and such other documents as may be prescribed.
(t) On receipt of such filial declaration the Regional Transpoxt
Officer concerned shall verify the numbei of tiansport vehicles used (it
kept for use by the fleet owner during the current yeai, the passenger
capacity in the case of stage carriages and contract cariiages, the peimit
laden weight in the case of goods vehicles, the unladeii weight in the
ease of other vehicles and such other particulars as may be deemed
necessary and shall finally determine the amount of tax leviable at the
rate fixed under section 3 on the transport vehicles of such fleet owner
and communicate the same to the fleet owner by issuing a certificate of
final assessment of tax [or the year in such form as may be prescribed.
(f) When the amount of tax is finally determined under
clause (a) taking into consideration the amount paid by the fleet owner
under clause (c), the difference that may be due shall be paid by, or
refunded to the fleet owner in such manner and Within such time as
may be prescribed:
Provided that the fleet owner shall be entitled to a propor-
tionate reduction in the amount of tax finally leViable in respect of
vehicles which are certified by the Regional Transport Officer concerned
as not used for a period of one calendar month or more.

l43
(g) Within thirty days of the transfer of ownership of any of
his transport vehicles, the fleet owner shall ieport the iransler to the
Regional Ti ansport Oflicer concerned.
(It) The Regional Transport Ofliccr conccined may, for the
purposes of this section, require the fleet owner to produce before him
any transport vehicle or any accounts, registers, records or other docu-
ments or to furnish any information OI may examine the vehicles or the
accounts, registers, records, or other documents and the fleet owner
shall comply With any such requirement made of him.
I l. Pawn afar: Ojfmr Iffl/M Polite (II aft/w llfalor Whitley Drparl-
mm! to 510,110 molar ”Hilda-‘(U Any Police Officer in uniform or any
officer of the Motor Vehicles Department not below such rank as may
be prescribed by the Government in this behalf, may require the driver
ol any motOi vehicle in any public place to stop such vehicle and cause
it to remain stationary, so long as may reasonably be necessary for the
purpose of satisfying himself that the amount of the tax due in accord-
ance with the proviSions of this Act in iespect ofsuch vehicle has been
paid.
(2) Any person failing to stop a motor vehicle when required
to do so by any such officer under sub—section (I) shall, on conwction,
be punishable With the same penalty as provided Ill section l5.
l2. Penalty payablr when an rm! pant—When any registered owner
or any person who has possmion or control of any motor vehicle used
or kept for use in the State is in default in making a payment of the tax,
the Regional Transport Officer may direct that, in addition to the
amount of arrears, a sum not exceeding such arrears in respect of such
vehicle shall be recovered from him by way of penalty:
Provided that before giving any such direction the registered
owner or person shall be given a reasonable opportunity of being
heard.
l3. Tax recoverable a: an arrear [If land mmnu:.—Any 13‘ due
under this Act shall be recoverable in the same maitnei as an arrear of
land revenue. The Motor Vehicle in respect of which tax is clue OI
itsnccessories may lie distrained and sold in pursuance of this section
whether or not such vehicle or accessories are in the pnssessmn 0! con-
trol of the peison liable to pay the tax.
14. Transport vehicle [2:1sz in be 1'":thth gflax no! paid—Not-
wilhstanding the provisions of the Motor Vehicles Act, 1939 (Central
Act 40f 1939), iftlie tax due in respect ofa transport vehicle is not paid
Within the prescribed period, the validity at the permit shall become
iiiefl‘ective from the date of expiry of the said period unlil such time as
the tax is actually paid.
15. Olhn penaltit: 7“ hocver contiavencs any of the provtsions
oflliis Act ui any rule made theieundei shall, on conviction, if no other
penalty is elsewhere pmVided in this Act or the rules for such a contra-
vention, he punishable Wllh fine which may extend to one hundred
rupees and in the event of such person having been previously convicted
cfan offence under this Act or any rule made llieieundei, With fine
which may extend to two hundred rupees.

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16. Oflmcu by £0ntfiani€r.—(l) \thre an offence under this Act
has been committed by n company, evciy person who at the time the
offence was committed, was in charge of, and was Iesponsrblc to the
company for the conduct of the business of the company, as well as the
company shall be deemed to be guilty oflhe offence and shall be liable
to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render
any such person liable to any punishment provrded in this Act if he
proves that the offence was committed without his knowledge or that he
exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1),
where an offence under this Act has been committed by a company and
it is proved that the offence has been committed with the consent or
connivance of‘ or is attributable to any neglect on the part of, any
director, manager , secretary or other officer of the company, such direc-
tor, manager, secretary or other officer shall also be deemed to be guilty
of that offence and shall be liable to be proceeded against and punished
accordingly.
Explanation.—For the purposes of this section,—
(a)
“
company
”
means a body corporate, and includes a firm
or other association of individuals; and
(In) ‘fdirector
’
in relation to a firm means a partner in the
"In.
)7. Trial af (flatten—No court inferior to that of a Magistrate
of the Second Class shall try an offence punishable under this Act.
18. Com/actuation to [oral anlhonh'e: from [he flawed: {1/ In:
callected.— From the proceeds of' the tax collected under this Act every
year, there shall be paid to each local authority such compensation as
may be fixed by the Government with due regard to the length of the
roads maintained by such local authority and the volume of motor traffic
making use of such roads. The annual compensation payable shall be
fixed in advance for periods of five years on the recommendation of" a
Committee to be appointed by the Government from time to time. The
decision of the Government in the matter shall be final.
l9. Prolahanfm bonaftd: (MIL—N0 prosecution, suit or other
proceedings shall lie against any person for anything in good faith, done
or intended to be done, under this Act.
20. Exempzinn for mm which: um! fir agricultural apemtions.—
Where the registered owner or the person havmg possession or control
of' a motor vehicle is an agriculturist and that motor vehicle has been
designed For agricultural operations relating to food crops and is used
solely for such operations in relation to his own land, then, that vehicle
shall be exempt from the payment of' the tax.
Explanaltan.—For the purposes of this section the expression
“
agricultural operations
”
includes,—
(i) tilling, sowing, harvesting, crushing of any agricultural
produce or any other similar operation carried out for the purpose of
agriculture;
92f

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145
(ii) transport of manure, seeds, insecticides and other like
articles required for work in the land from the market to the land, and
(in) transport of any agricultural produce from the land to the
place of storage or from the place of storage to the market.
21. Reduction of tax in mm of certain mater whzcle:,—-—Where the
registered owner ofa motor vehicle used or kept for use in the State is a
co—operative society registered or deemed to be registered under any law
relating to co-operativc moieties for the time being in force, the tax
payable in respect of that motor vehicle shall be one half of the rates
specified in beltedule I, if the taxation officer is satisfied, after such
enquiry as he deems fit, that,—
(i) the co-operative society is solely engaged in the husmess of
transport of goods or passengers or both from one place to anothei in
motor vehicles;
(1i) at least seventy-five per cent of the members of the
co-operative society are its employees;
(ii!) at least fifty per cent of the membeis of the co—operativc
society are not related to each other;
(in) at least ninety per cent of the employees of the society are
its members; and
(u) the motor vehicle is used or kept for use exclusively for the
purpose of the co-operative society.
Explanation.—For the purposes of this section a member shall be
deemed to be related to any other member if that member is the
husband, wife, brother or Sister or any lineal ascendant or descendant
of that other member.
22. Exemfiltan from or reduction of Una—The Government may, if
in its’opinion, it is necessary in the public interest so to do, by notifica-
tion in the Gazette, make an exemption, reduction in the rate or other
modification in regard to the tax payable—
(1) by arty person or class of poisons; or
(it) in respect of any motor vehicle or class of motor vehicles;
of
(izi) in respect of any motor vehicle or class of motor vehicles
using a specified route.
23‘ Appmlr.—-Any person, who is aggrieved by any order of a
Taxation Officer or Regional Transport Officer made under this Act,
may within the prescribed time and in the prescribed manner, appeal to
the District Collector.
24. Power ofCovemment to make "I’LL—(l) The Govermcnt may,
subject to the condition of previous publication) by notification in the
Gazette, make rules for carrying out the purposes ofthts Act.
(2) In particular and without prejudice to the generality of
the foregoing power the Government may make rules {or all or any of
the following purposes, namely :—
(a) to prescribe the manner in which tax shall he paid and
the documents to be produced for the issue of tax
licence;
315—10

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146
(b) to prescribe the manner of certifying under sub-section
(2) of section 3;
(c) to prescribe the form of any tax licence, certificate or
declaration, and the particulars to be stated theiein;
(d) to prescribe the conditions under which duplicate tax
licence may be granted and the fee payable for such
grant;
(I) to regulate the manner in which refunds or deductions
or exemptions may be claimed;
(f) to prescribe the rank of officer who may exercise power
under section ll;
(g) to provide for the total or partial exemption from liabi-
lity to payment of the tax of any motor vehicle brought
into the State by any person visiting the State or mak-
ing a temporary stay therein, the amount which shall
be payable on account of such vehicle and the tax
licence which any such vehicle shall carry ;
(It) the time within which and the manner in which an
appeal may be made under section 23, the fees to be
paid in respect of such appeal and the conduct and
heating of such appeal ;
(i) any other matter which may be prescribed.
(3) Any rule made under sub-section (1), may provide that
a breach thereofshall be punishable with fine which may extend to
fifty rupccs.
(4) Every rule made under this Act shall be laid, as soon as
may be after it is made, before the Legislative Assembly while it is in
session for a total period of fourteen days which may be compiised in
one session or in two successive sessions, and if, before the expiry of
the session in which it is so laid or the session immediately followmg,
the Legislative Assembly make any modification in the rule or decide
that the rule should not he issued, the rule shall thereafter have effect
only in such modified form or be of no effect, as the case may be ; so
however that any such modification or annulment shall be Without
prejudice to the validity ofanything previously done under that rule,
25, Additional [fl\ payablr m ("Iain (rum—(I) Where bcfcue the
commencement ofthis Act tax in respect of a motor vehicle for the
quarter, half year or year commencing on the first day of April, 1963,
has been paid at the rates m force at the time of payment, the register-
ed owner or per son havmg possession or control of such motor vehicle
shall be liable to pay, in addition, an amount equal to the difTerence
between—
(i) the tax calculated at the rate fixed under this Act for
the period beginning With the date of commencement
of this Act and ending With the quarter, half year
or year as the case may be, and
(ii) the tax calculated at the rate in force immediately
before the commencement of this Act for the same.
period.
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147
(2) The amount payable under sub-section (1) shall be paid
in such manner and within such time as may be prescribed.
26. Rypml.—The Madras Motor Vehicles Taxation Act,
1931 (Madras Act III of 1931) as in force in the Malabar District re-
ferred to in sub-section (2) of section 5 of the States Reorganisation Act,
1956 (Central Act 37 of 1956) and the provmonx of the Travancore—
Cochin Vehicles Taxation Act, 1950 (Act XIV of 1950) in so far as they
relate to taxation and licensing of motor vehicles are hereby repealed:
Provided that such repeal shall not affect—
(a) the previous operation of the said enactments or anything
duly done or suffered thereunder; or
(b) any right, privrlege, obligation or liability acquired,
accrued or incurred under the said enactments; or
(c) any penalty, forfeiture or punishment incurred in res~
Feet of any ufl'euct: Committed against the said enactments; or
(d) any investigation, legal proceeding or remedy in respect
of such right, privilege. obligation, liability, penalty, forfeiture or punish-
ment as aforesaid; and any such investigation, legal proceeding or
remedy may be instituted, continued or enforced and any such penalty,
forfeiture or punishment may be imposed as if this Act had not been
passed:
Provided further that any licence issued under any of the repeal-
ei enactments shall continue to be valid for the period for which such
licence or token has been issued as ifit were a tax licence issued under
this Act.
3/540;

SCHEDULE 1
[See Section 3 (1)]
Chm of z-zlmlr:
Moion cycles (including Motor Scooters and Cycles with attachment for propelling
ihe same by mechanical power);
(a) Bicycles not exceeding 100 kg. in unladen “eight
. .
(b) Bicycles exceeding 100 kg. bu} noi exceeding 200 kg. in unladen weight
(5) Bicycles exceeding 200 kg. in unladen weight ,
(d) Bicycles Wlll'! side car or drawmg a trailer .
(e) Tricyclcs
.
Invalid carriages
.
Goods vehicles ,
(a) Motor cycle liucks not exceeding 300 kg. in laden weight
(b) Vehicles not exceeding 1,000 kg. in laden weight
(6) Vehicles exceeding 1,000 kg. but not exceeding 1,500 kg. in laden weight
(d) Vehicles exceeding 1,500 kg. but not exceeding 2,000 kgnn laden weight _
(z) Vehicles exceeding 2,000 kg. but not exceeding 3,000 kg. in laden weight
(j) Vehicles exceeding 3,000 kg. but not exceeding 4,000 kg. in laden weight
.
(g) Vehicles exceeding 4,000 kg. but not exceeding 5,500 kg. in laden weight
.
(h) Vchlf‘lCS exceeding 5500 kg. but not exceeding 7,000 kg. in laden weight .
(1) Vehicles exceeding 7,000 kg. but not exceeding 9,000 kg. in laden weight
(1) Vehicles exceeding 9,000 kg. but not exceeding 9,500 kg. in laden weight
(1:) Vehicles exceeding 9,500 kg. but not exceeding 10,500 kg. in laden weight
(1) Vehicles exceeding 10,500 kg. in laden weigh! .
c?
,_
4:7- .,
Maximum quantify tax
For vehicles
jillld with
pneumatic lyre:
Rs.
6-00
900
12-00
15 00
1500
750
33-00
67-00
133 00
160-00
2 10-00
270-00
325-00
425-00
525-00
575‘00
625-00
725-00
For ul/m
vehicle:
Rx.
8-00
12-00
16-00
18-00
10'00
10-00
4300
100-00
20000
24000
31500
405.00
525-00
675-00
325-00
90000
975-00
1,125-00
8H

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