The Kerala Moor Vehicles (Taxation of Passengers and goods) Revival and Special Provisions Act, 1983 (Act 2 of 1984)

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THE KERAL:\ MOTOR VEHICLES (T·\XATIO~ OF 
PASSEJ\GCRS 1\ND GOOD';)- R[VJVAL AND SPECIAL 
PJ{OVJSTO:\S.ACT, JCJf11 
PrPamb/P 
Sn/illrlS 
(Act 2 of 1934-) 
C '0-:'\TENTS 
Sh()rt t1tle, C'<l<"nt anrl rommencl"ment. 
InterpretatiOn. _ 
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2. 
1 - ' . Re..,wal of Keraln ,\(:t ~) nf I <)1)3 and rules made thereunder for · . 
ce1 tain purpo~e~. 
4 Amendment Act of2) of 1%3 
1 Spec1al proviSI()m Ill 1 C>p~cc of ta-:: 011 t1 J.ctor-tr<I;tlor combmattons 
ll ~~cl]u ~~men t of ta' ·,,It cad~ collcctt::rl . 
1. Repeal and saving~. • 
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l'HE KERALA :MOTOR VEH1CLLS ('I A).A"J 10:'\ OJ PA:-oSLl\(JLRS 
AND GOODS) RCVTV AI,, 1\l\D SPECIAL PROVISTO:\"S 
l. AC:l, t9sq• 
• . (Act 2 ?f 1934) 
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An Act to 1f'111i'f rmd ammd lht• J,-Cialn •\1otor Vcll!clt ~ · (Tam/on rif Pn"mt.tn ~ mzd . -
r.nnrh) Act, 196'1 m1d to mnl.r .'u1tam ~fJPcwl prrJ11H7011> fm tlu• lrv) 
rmrl rollei/1011 of tm. nn l!,ondr rm 11rrl m hrmlrd h)' ar/zrtdntrd nflurlc~ 
t1nr/01-lrO!lm romhmatrrm~, tt'lln-11azle1 cnmbtnnlwn, and t1mln ~ drawn . . 
bJ am other motm ,Jrlnclc, fm the jJn10d dlfl!ll!f. wl11rh thr ~md f1rl 11 os 111 fnrrr - -
P1r0111hlr -WHLRJA~ m \<Vnl :\ppe..tl'> No' 3Y and 40 of 197'1, a DI\:J'>ton 
Bon cit or I he Krrala Hlll;h Cottrt' h,~<; held that lt <ICIOt-tratlot combmattOH<.; 
c_ould not be <.;<lid LQ b~ good<> vclmJc, \uthm the nwanm'g of that e'\ples,ion 
in the Ket ala ~1otot Vehtcl<'' ( Lt '\alton of Pa,scngrrs il!ld Good'>) Act, I 961, 
AND WHJ:RJ:A~ the Ke1ala Moto• VelHclr~ (Ta,atton of Pa~<;enger' and 
Good~) Act, I 963 ha, hrcn 1 epe tied by''~( I ton )0 of the Kct a l<t \1otor \'Chtclc' 
Taxation Act, '1976, 
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AKD \VIIERJ:A' tl Ita, become ncre~s:u v m 1 ht: ln~h1 ol the ~.l.t(l dt!ctsion 
of the Ket ala Ht~h C:oLit t, to 1 C\"t\ e cllld amend the Ke1 al<t Motot Velucle~ 
_(Tall.atiOrt of Pass<'ng<'t ~ .md Good') "\ct. 19G'~ fot the put po'e' of lev) 
collectiOn of ta' under that Act on good' catned or hauled b\· atllrulatcd 
vel11cJes, I raClOI ·It atloz combmalton~,. tl llm--1 ratler corn bm,tllom , .md I l'.ltier~· 
dta\vn by an} nthet motot vehzclc, foz the. pettod commenczng on the l<.;t day 
of july, 19fi1 and endmg wtth tlw 3th d.ly of September, 197'• 
B1~ tt enacted ni tlte l'htt l) fotu tit Yeat of the RepubliC. of Inrlta as 
fc•llO\\'<;.~. 
I. Shmt tztle e>.trnt and coll/11/mremwt.-(1) Tht<.; Act may he called the 
Kerala Motor Veluclcs (Taxatton of Pa<.;<;en~cz ~a ncl Good') Rev I\ <1! and Spectal 
Provi,JOm Art, 1983 
(2) . It extend< to the whol<' of the State of Ke1ala. 
(3) It ~hall bt· deemed I~ have come til. to lot cc on the 22nd dav of 
Janum), 1983 
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• 2 · lnlc1p1etattou --All "01 d~ .md C>-1)1 c~~•on~ u.,,~d in tlus •\ct shall have 
the meanmg' 1 r~pectl\ clv .l~~~~ned to them 111 th<' Ket ala \1otor V <'hide~ ~~ 
"'R<'tel\ccl1he aN~ntoftheGovetnot oHthe2nd day of )anua1\, JC)84 
and ·published 111 1lw Kerah Ga7<'1 t<' ~~xtra01 rlmar~ ::-.Jo 24 o~ted 
Gth Janual)·, I CJ84. 
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(1 ,\,,\tJ•m of P.l..,..,en~er; :md (.ood'' ·\ct 
In t h•~ t\ct 
l!:Jfi') ,., rC"VJ\Cd ami ~mended 
¥ ::1 • Hr.rurl nf ! .. rala Art ~) of \963 .rmd nde1 madr the1nmdt'1 fm cer/nm 
....._ jJ!afJnfes --The Ke;<t\.1 Motor Vehrclc~ \ J',r,atwn of P,t~~enqer~ and Good~)' 
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'Act, 1%1 (2) of .J%1) (he,rcmaftt'r J('fcrred to ,1~ thC" ~,tid '\ct) and the rnlc~ 
made thetcunder arc hcrcb) re\'l'ved and siMI\ be, and ~hall be deemed 
alway., to lit\(: been rn for(.e ~rdJject to the ,uncndmcnts and spectal prov1srom 
hcrernaftt'r <ont.1mcd, for thr: puri)n~c' nece.,~.lr)' for, ,tnd ancdlaJy to; the 
len· and collcr::rron of l<t'l: on !,;Oods c,mJed b) ,u llclnlatr:d vchrclcs, trac-tor­
trarlor cornbrna11on~. trllet-rtarlr·t combuMtrom and tradet~ dta\\'11 hv any 
otlwt nrotor vehclr·. f01 .:1e periOd corrmwnc1i1g on th<> )<,t (!.wof Julv, 1963 and 
endrng wtth the 10tlr da) of Ser)telllber J97i 
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4 Amenr/mml of ·let 2.) o{ 196'~ -1 n the '-lrd t\ci ,-
·(I) rn ~cctron 2.--
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(r) fm d<lll'C (,!),the ltJllowmg dat1'>~'S .,JMII he ~ubstJtuted, namely·-
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''(al 'attJcul<ttt'd vchttle' mc.1m a tractor tn wh1ch a trarler 1s attached 
m such. a m.u111er th.u .1 ]Mrt of the tr adcr ~~ sl.1per -unpo~cd on, 
:1ml a pat.t of_the \\rre;ht ol the tra1kr ·~ bor1w by, the uacwr:, 
• ( .11} · 'ca 1 r.1.1~c \I 11 h 1 t., IS',~ 1 n rn .ltrcal \',u rat ron~ ami c-ognate cxpr c~<;rons 
i nd uric~ h.111lagc · r • 
(,UJ) 'good~ \(;l11dc" pwJil\ ,my motor vr;hJClc constructed, or 
ildar)ted lor me for the c.1n J,tge of good\ ~olcl) or 111 addrt1on to p<t~\Cll!5C1 s or 
a'il\ rnotot \'Ch1cle not ~o comtr uctrd or <td.tptcd when med for th(! carn<~gc 
of ~ood~ <:.olely or rn add)tJOn to pa\<;CllfSCI ~.and rncludc~ an ..tr tJculatcd vcliJclc, 
a ·tra.ct01- t r~nlot· comhmatmn. a tdlcr-tratler combmatron and a tr a tier drawn 
bv:am· othrr motor vd11cle when med for the c,~, r Ja~r: of g~d~, "'. 
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- (u) • lrll cla11'c (e\. the fn11owrn~ d<tll''l' ~h,tll br sub<;tJtuted, namcly:-
"(e) 'public car11er vC'h1cle' mcam ,1 good~ v<>hrclc carryi•1g goods 
f I d " 0\ 111 C 01 l C\1 d I , 
(2) 111 ~ectw,n 3, fo1 the word "tr .tn,por ted'' , 111 both 1 he pLtce~ wh<>r"l'! 
it occur' the word, 'c;u ned'' \hi111 be 'nbstJtnteJ 
I (3) . . ~ ' ' 
for <edron 4. P•e follO\\'rng scctwn ~hall be substituted, na.mely :-
. "4 C"mpoq/toil' of fat -'J he 0pcr.llor nr.tv, d.t hrs optron, compound 
the tax payable b) hnn under 'lib-section (3), ol ~cction 3 b)' paymg Ill hcu 
thcJcol, a fee fixed 111 the mam1c1 ~pcc1ficd rn the Srheclnlc, to the p1escnbcd 
,office1 or to an) othe1 officer authorrsed bv the Covet nn1cnt 111 tillS behalf by 
notJficdtJOn m the C,lZt'tte, before the 29th da\ ofFebruar y, 19S4. - . , .. 
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claimant to file the proof of his claim with the Commissioner within ~he 
time specified in the advertisement. ~ • 
(4) Every·clai~ant who fails to file the proof of his claim within the 
time specified by the Commissioner shall b~ excluded from the disburse­
ments • made by the Commissioner. 
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(5) The Commissioner shall, after such investigation as may in his 
opinion, be necessary and after givin!S the Company an opportunity of refut­
ing the claim and after !Siving the claimant a reasonable opportunity of being 
heard, by order in wnting, admit Qr reject the claim in whole or in part: 
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Provided that the Commissioner shall apportion the amount placed at 
his disposal in case the total admitted claims are,found to be in exces~ of the 
amount placed at his disposal. 
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19. Power of Commirsioner to regulate hzs procedurl', etc.-(1) The Com-
missioner shall have the power to regulate his own procedure in all matters 
arising out of the exercise of h1s powers and the discharge of his functiQns 
under this Act, includmg the place or places at which he may hold his sittings 
and shall, for the purpose of making any investigation under this Act, have 
the sarne powers as are ,vested in a civil court under the Code of Civil Pro­
cedure, 1908 (Cent~al Act 5 of·1908), while trying a suit, in respect of the 
following matters, namely:- , · . 
(a) the- summoning ·and enforcing the attendance of any witness 
and examining him on oath; . . 
(b) the discovery and production of any document or other material 
object producible as evidence ;• · . 
(c) the receipt of evidence on affidavits; 
(d) the issuing of any commission for the examination of witnesses. 
(2) Any investigation before the' Commissioner shall be deemed, to 
be a judicial proceeding within the meanin!S of sections 193 and 228 of the 
Indian Penal Code (Central Act 45 of 1860) and the Commissioner shall be 
deemed to be a civil court for the purposes of section 195 and Chapter XXVI 
of the Code of Cnmmal Procedure, 1973 (Central Act 2 of 1974). 
' 20. Appeal by Claimants.-· A claimant who is dissatished with the deci-
sion of the Commissioner under secrion 18 may
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prefer an appeal again~t the 
decision to the principal civil court of origmal jurisdiction within the local 
limits of whose jurisdiction the registered office of the Company is situated. 
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· 21. Disbursement of money ·by the Commissioner to claimants -After '4dmitting 
a claim under th1s Act, the amount due in respect of such claim shall be 
paid by the CQmmissioner to the person or persons to whom such amount is 
IJ Adw~lmml r~J tn1 a/11·ad) wllt•ctrd -· (I) The amount of tax on goods 
L·IIIJcd b\ anv a1 t JcHiated veiHcle, t1 actor-traiici combmation, ullei-ll aiier 
~ cornbmat1C:n o; tJ,ulci dJ.l\~11 b~ 'lll)' othe1 motm' veh1cle fm the pe1 1od com-
\- mencmg on the I ~t cl<n of J ul; I '163 and endmg wnh the 30th dav of Septem: 
be1 197). < ollcctcd hom :111\ opc1 .JtOJ or othe1 pe1 '>On unde1 the ~atd Act. ~hall be 
adJmte-rl tow;ud~ the tax ch·JC It om hnn fo1 tht ,-uri pf"l 10d undt>1 tiH· ~;ud Act 
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.1~ 1 evtve<.l and ,uncnded IJ\ t lm Acl. ' 
(2) T f ~uch t.n. collected f1 om an opel at .11 01 ot h<'J pc:r~cm undct the 
~atd Act'' lcs' than the ,unount of ta-.. due uncl<;1 tlJ<• sa1d Act .t'> JC\ JVCd and 
amended 1)\ tlu~ At t onlv tlw bal.mce '>hall br '' ·: .. vc,ed f1om hun .l'Hl if the 
tax ~o collrrted ~~ 111 c-..rf"'~ <;urh e-..cc~~ ~hall I>•· Icfundcd'to lum 
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7 RPfJral and \Oil7ng~.--( I) The Ke1 .da ?vloto1 VeiHclC<; (TaxatiOn of 
Pa~~engeJ ~ and C.ood<.) Rcnval :md SpccJ,tl p, OVI~JOm 01 dmance, 1983 
( 3 5 of I C);r~) ( hc1 f" JJJ,lft I'J reft:J 1 eel to :1'> the ,,ud Ol(i man< c). " hc:1 c• by rc pealed. 
(2) i'\ot\\Jth'>l.Jndln~ <;uch ICJ)fal, an)tlun~ done 01 dcl'mccl to have 
been done 01 <Ill\ .\dum tal..cn 01 de< nl<'d to ft,,,·c been t.tl..en undc1 the ~a1d 
Otdmance 01 undc1 the <;au!,\( t <1~· JevJveu .uul <t'n~t·nded by th<: ~.ud 01 dmancc 
shall be dcuncd to !J,t\'t~ been done or tahen unde1 th1~ \LI 01. a~ the Ut~c mav 
be, undct the ~a1d Act a' JC\'tvcd and ·•.anwnded hv tim Act · 
(3) Nothmg cont,uncrl 111 tin., ,\ct 'o;h<lll 1endc1 ·ll.l) pel'>On h.ablc to be 
LOI1\'JCted ol ,m ofh·ncc 111 I<·~pcct of dnvthmg- done 01 omitted to be done by 
h1m bcl01e the 22ncl dav of J<~nuaJy, 1981 01 .1ftci the CC'-<;CI ol opciation of 
·the Kc1 ala 1\'lotot Vclnclc~ ·('I .a-..,ttJon ol P <~S.,engcrs and Good~}' RcvJv.il 
and SpeCial Ptov1~10ns 01 dmancr, 1983 ( 13 ol 19H3). and bcf01 c the date of 
pubh<;-atton ol the ~.at~ 01 dmancc m the CMcttc 
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