The Kerala Motor Vehicles Taxation Act, 1976 (No.19 of 1976)

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THE KERALA MOTOR VEHICLES TAXATION ACT, 1976 
(Act 19 of 1976) 
CONTENTS 
Preamble. 
Sections 
1. Short title, extent and commencement. 
2. Defimtwns. 
3. Levy of tax. 
4 
5. 
6. 
7 
8 
!J. 
10 
11. 
12 
13. 
14 
15 
Payment of tax and Issue of licence 
Exemption from tax. 
Refund of tax. 
Payment of additiOnal tax 
Production of certificate of msurance 
Liability to payment of tax by persons succeedmg to 
the ownership, possess10n or control of motor 
vehicles ' 
Power of officers of pollee or Motor Vehicles Depart­
ment to stop motor vehicles. 
Seizure and detent·wn of motor vehicles pendmg 
productwn of proof of remittance of tax 
Add1tional tax payable when tax not paid 
Amounts recoverable as arrear of land revenue. 
Transfers to defeat or delay recovery of tax and other 
amounts 
Transport veh1cle perm1t to be meffectlve 1f tax not 
paid 
lb. Penalties. 
17 Offences by compames 
18 Compos1tlon of offences 
19 Compensation to local authorities from the proceeds 
of tax collected 
20. Protection of actwn taken m good faith. 
21. Exemptwn for motor vehicles used for agncultural 
Operations. 
2?. Exempt10n from Ol' reduct1or. of tax 
2:3 App('als 
24 Powers of rev1s1on of Transport Comm1sswner 
25 Surcharge on tax 
26 E<>caped as<>essment 
~7 Roundmg off of tax, fee, penalty, fine, etc 
28 Power of Government to make rule<> 
29 Trans1tory prov1510n 
30 Repeal and savmg 
The Schedule. 
THE 1\:ERALA MOTOR VEHICLES TAXATION ACT. 1976* 
' (Act 19 of 1976) 
i\n Act to consolidate and amend the laws relating to thl' 
levy of tax on motor vehicles and on passengers 
and goods carried by such vehicles m the 
State of l{erala. 
Preamble.-Wherea5 1t JS exped1enl lo comohdate and 
amend the laws relatmg to the levy of tax on motor vc>h1cle"' 
and on passengers and goods earned by such veh1ch's m the 
State of Kerala 
BE 1t enacted in the Twenty-seventh Year of the Hcpubhc 
of Ind1a as follows -
1. Short title. e:\.tcnt and commencement.-( I) Th1s Act 
may be called the Kerala l\Iotor Vehicles TaxatiOn Act. 1976 
(2) It extends to the whole of the State of Kerala 
.,.. 
(3) It <>hall be deemed to have come mto force on the . ....__ 
l-;t day ot Ortober, 1975 
• Rece1ved the dssent of the President on the 25th ddy of March 1'176 
and publt;,hed 1n the Ker,tl<i G<.~7ctt.e ExtrdordJndry No. Hln, d<lted 25tn 
Mdrch 197b 
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2 Dctimtions.-ln th1s Act. unles<s the context otherw1se 
reqwres,-
(a) "fleet owner means a person. an ll1stltut10n or th·· 
Government. who or wh1ch 1s the registered owner of mor~ 
~ than one hund1 ed and fifty tranc;;port vehicles med or kept for 
use m,. the State . 
(b) ''laden v..e1ght'', tn 1espect of any moto1 vehicle, 
means the registered laden weight recorded ll1 the C'ertlficatl' 
of registratiOn and. m ca<se'S where the vehicle IS not reg1stered 
or tlw laden weight 1s not 1 ecorcled m the certificate of regis­
tJ·atlon, the lad<'n we1ght determ1ned hy the regtstering 
authonty m such manner a<> 1t :nay de<:>m fit. 
(c) "local authonty' 
\Vlthm the meanmg of the 
Act 2 of 192'f) , 
1ncludes a cantonment authonty 
Cantonments Act 192-l (Central 
(d) "prescnbed meam prc-;cnbed by rules made under 
this Act. 
. 
(c) "registered owner' means the person in who...,e nam~ 
a mo:or veh1cle 1s registered or deemed to be registered under 
the Motor Vehicles Act. 1939 (Central Act 4 of 1939) 
(f) 'R0g10nal Tran~port Officer' means any officer 
appomtcd by the Government to perform the functwnc;; of d 
Reg10nal Transport Officer under thi'S Act 
(g) "State ' mean" the Sta'Le o1 Ke1 ala , 
(h) ' tax' means the tax leviable under this Act; 
(i) 'Taxation Officer' means the Regwnal Transport 
Officer 01 such other officer a" may be appomted by the Govern­
ment to exerc1se the powers and perform the functiOns oi a 
Taxation Officer under this Act 
(.J) ''Tax hcence' means a l!cence issued under sub­
section ::> of <;pcti•m 4 and mclude<; a duphcate tax licence iSStH..:u 
in place of the ongmal licence . 
(k) "Transport Commisswner'' means the officer 
appointed by the Government to perform the functions of the 
Transport Comrmssioner under this Act , 
(1) "year" means the financial year ; and "quarter ' 
means the first, second, th1rd or fourth three months of an 
year, 
(m) words and expressions used but not defined in th1s 
Act shall have the meanmgs respecbvely assigned to them m 
the Motor Veh1cles Act, 1939 (Central Act 4 of 1939} or the 
rules made thereunder. 
3 Levy of tax -(1} Subject to the other prov1s1ons of 
th1s Act, on and from the date of conunencement of this Act, 
a tax shall be levied on every motor vehicle used or kept for 
use m the State, at the rate specJ.fied for such veh1cle m the 
Schedule 
Prov1ded that no such tax shall be levied on a motor 
vehicle kept by a dealer m, or a manufacturer of, such veh1cle, 
for the purpose of trade and used under the authonsatJon of 
a trade certificate granted by the registering authonty. 
(2} The Government may, from t1me to time, by noti­
ficatiOn m the Gazette, increase the rate of tax specified 111 the 
Schedule: 
Provided that such wcrease shall not in the aggregate 
exceed fifty per cent of such rate. 
(3} The registered owner of, or any person having 
possessiOn or control of, a motor veh1cle shall, for the purposes 
of th1s Act, be deemed to use or keep such vehicle for use in 
the State, except durmg any period for wluch no tax is pay­
able on such motor vehicle w1der sub-section (1) of section 5 
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(4} Notwithstanding anything contained in sub­
section (1}, the Government may, from time to t1me, by noti­
ficatiOn m the Gazette, d1rect that a temporary licence for a 
penod not exceedmg seven days or thirty days at a t1me may ~ 
be 1ssued in respect of any class of motor veh1cles specified in 
the Schedule on payment of the tax specified in sub-sectiOn (5) 
and subJect to such conditions as may be specified in such 
notification. 
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(5) The tax payable for a temporary licence in respect 
of a motor vehicle shall be,-
(a) where the temporary licence is for a penod not 
exceedmg seven days, at the rate of one-tenth of the quarterly 
~ tax on that motor vehicle ; and 
(b) where the temporary licence is for a period exceed­
ing seven days but not exceeding thirty days, at the rate of 
' one-third of the quarterly tax on that motor vehicle 
(6) In the case of motor vehicles in respect of which 
any reciprocal arrangement relatmg to taxat10n has been 
entered into between the Government of Kerala and any other 
State Government, the levy of tax shall, notwtthstandmg any­
thing contained m this Act, be m accordance wtth the terms 
and conditions of such reciprocal arrangement . 
Provided that the terms and conditiOns of every such 
reciprocal arrangement shall be pubhshed in the Gazette and 
a copy thereof shall be placed before the Legtslatlve Assembly 
.i). of the State. 
4 Paymmt of tax and issue of licence.-(1) The tax 
levied under sub-section (1) of section 3 shall be paid m advance 
within such period and m such manner as may be prescribed, 
by the registered owner or person having possession or control 
of the motor vehicle, for a: quarter or year, at hJs choice, upon 
a quarterly or annual hcence to be taken out by him 
Provided that, m the case of a fleet owner, the Govern­
ment may du·ect that the tax shall be paid 1n monthly instaL 
ments before such date, in such manner and subject to such 
conditions, as may be specified m the direction 
Explanation.-The tax for an annual hcence shall not 
exceed four times the tax for a quarterly hcence. 
(2) In the case of an annual licence, such rebate in 
respect of the tax, as may be prescribed, shall be granted 
(3) When any person pays the amount of tax in respec.~ 
of a motor vehicle used or kept for use in the State or obtains 
an endorsement in the certificate of registration of the vehicle 
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by the Regional Transport Officer concerned that no tax is 
payable m respect of such veh1cle, the Taxatwn Officer shall-
(a) grant to such person a hcence m the prescnbed 
form; and 
(b) record that the tax has been paid fm the specified 
period, or that no tax 1s payable Hl respect of that vehicle, as 
the case may be, 111 the certificate of registratiOn or, 111 the: 
case of a vehicle not registered un-der the Motor Veh1cle.:> 
Act, 1939 (Central Act 4 of Hl39), in a certlficatc m such form 
a1' may be prescnbed 
Prov1ded that no hcence shall be granted In respect of 
a motor vehicle wh1ch 1s exempt from payment of tax under 
sub-section ( 1) of sectwn 5 
(4) No motor vehicle liable to tax under c;ectwn 3 shall 
be kept for u~e m the State, unless the registered owner or the 
perc;on havmg possesc;wn or control of such vehicle he~-, obtamed 
a tax licence under sub-sectiOn (3) m respect of that vehicle 
(5) No motor vehicle hable to tax under section .i shall 
be used m the State unless a vahd tax hcence obtained undu 
sub-section (3) IS displayed on the vehicle m the pre~cribed 
manner 
(6) Notw1thstandmg anythmg contamed m sub-sectJOn (1). 
no person shall be hable to tax durmg any penod 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 Exemption from tax.-(1) In the case of a motm· 
vehicle which 1s not intendt>d to be used or kept for use du1 mg 
the first month or the first and second monthc; of a quarter, 
or the whole of a quarter or year, as the cac;e may be, th,, 
registered owner or the person having possessiOn or control 
of such vehicle shall give prevwus mtimation 111 writmg to thf' 
Regwnal Transport Officer from whom the endorsement for tax 
has been obtamed, that such vehicle would not be used for such 
perwd, and thereupon, the registered owner or such other 
person shall not be deemed to have used or kept for use the 
vehicle for such penod, and no tax shall be payable 111 respect 
of such vehicle for such period 
(2) Nothmg m sub-sectiOn (1) shall exempt a person 
from hab1hty to pay tax in respect of a motor vehicle, if, on 
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\·erification, 1t 1s found that the motor vehicle has been usetl 
durmg such penod or any portwn thereof 
(3) Notwithstanding anything con tamed m sub-section (1 ), 
in an appeal under sectwn 2~ or a revtsion under section 24, 
the burden of provmg that a motor vehtcle has not been used 
during any penod shall be on the registered owner or the 
person havmg possession or control of the motor'veh1cle, ac; the 
case may be. 
6 Refund of tax.-Where the tax for any motor veh1cle 
has been pmd for any quarter or year and the veh1cle has not 
been used or kept for use dunng the whole of that quarter or 
year or a contmuous part thereof, not bemg less than one 
month. a refund of the tax at such ratec; as may, from ttme to 
ttme, be nottfied by the Governml'nt, sh ... ill be payable <;UbJeCt 
to such condihons as may be spectfied in such notificatwn 
7 Payment of afldttional tax.-When any motor vehtcle in 
respect of which tax has been patd ts altered, used or proposed 
to be used. m such a manner ac; to cause the veh1cle to becom~ 
a vehtcle m respect of whtch a hrgher rate of tax IS payable, 
the reg1<stered owner or the person havmg possession or control 
of such vehicle shall pay an addtttOnal tax of a sum equal to 
the difference between the tax already pard and the tax whtch 
IS payable 111 respect of such vehtcle for the perwd for whtch 
the htgher rate of tax 1s payable in consequence of 1ts bemg 
so altered or used or proposed to be U<>ed, and the hce!1smg 
officet <,h...tll not grant a fresh tax hcence m respect of such 
v,·luck so all ered or used or proposed to be u~ed until suC'h 
amoun~ uf tax has been patd 
8 Production of certificate of insurance.-Every regtstered 
:-Jwuet ot ::erson havmg possesswn or control of a motor vehtcle 
':tall. at the time of makmg payment of the tax. produce before 
e TaxatJnn Officer a certificate of msurance m respect of the 
1cle which ts valld at the time of making such payment, com­
lllg wi1 h the r equu ements of Chap~er VIII of the Motor 
1icle<> Act. 1939 (Central Act 4 of 1 939) 
9 Liability to payment of tax by perc;ons succcedin~ to 
ownership, possession or control of mo1or vehicles.-(1) 
.!~1e tax leviable in respect of any motor vehicle remams 
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unpaid by any person liable for the payment thereof and such 
person before payment of the tax has transferred the owner­
ship of such vehicle or has ceased to be in possession or control 
of such vehicle, the person to whom the ownership of the 
vehicle has been transferred or the person who has possession 
or control of such vehicle shall be liable to pay the satd tax. 
(2) Nothing contained in sub-section (1) shall be deemed 
to affect the liability to pay the said tax of the person who 
has transferred the ownership or has ceased to be in possession 
or control of such vehicle. 
10. Power of officers of police or Motor Vehicles Depart­
ment to stop motor vehicles.-(1) Any officer of the Motor 
Vehicles Department not below the rank of Assistant Motor 
Vehicles Inspector or any police officer in uniform who is not 
below the rank of a Sub Inspector may require the driver of 
any motor vehicle in any 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 accordance with the provisions of this Act in respect 
of such vehicle has been paid 
(2) Any person failing to stop a motor vehicle when 
required to do so under sub-section (1) by any officer referred 
to in that sub-section or resisting any such officer when required 
under that sub-section to stop a motor vehicle shall, on con­
viction, be punishable with the same penalty as provided in 
section 16. 
11 Seizure and detention of motor vehicles pending pro­
duction of proof of remit1ance of tax.-Any officer not below 
the rank of Assistant Motor Vehicles Inspector authorised in' 
this behalf by the Government or any police officer not beloWl 
the rank of a Sub Inspector may, if he has reason to belie 
that a taxable motor vehicle is used or kept for use in 
State without paying the tax, seize and detain that vehicle 
make arrangements for the safe custody of that vehicle pen 
production of proof of payment of the tax 
12 Additional tax payable when tax paid.-(1) 
any registered owner or any person who has possessio 
control of any motor vehicle used or kept for use in the 
has not paid the tax within the prescribed period, he 
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pay, in addition to the tax, an additional tax of such amount 
as may be specified by the Government by nottfication in the 
Gazette, not exceeding the amount of the tax due 
~ (2) The additwnal tax under sub-section (1) shall be 
paid along with the arrears of tax. 
13 Amounts recoverable as arrear of land revenue.-(1) 
Any amount due under this Act or the rules made thereunder 
shall be recoverable m the same manner as an arrear of public 
revenue due on land 
(2) The motor vehicle m respect of which any amount is 
due or its accessones may be distrained and sold in pursuance 
of sub-section (J ), whether or not such vehicle or accessories 
is or are m the possessiOn or control of the person liable to pay 
the amount 
14 Transfers to defeat or delay recovery of tax and other 
amounts.-Where durmg the pendency of any proceedings 
under this Act for the recovery of the tax or other amount 
due in respect of any motor vehicle, the registered owner or 
the person having possess10n or control of that motor vehicle 
creates a charge on, or transfers, whether by way of sale, mort­
gage, exchange or any other mode of transfer whatsoever, and 
of his assets in favour of any other person with intent to defeat 
or delay the recovery of such tax or other amount from him, 
such charge or transfer shall be void as against any claim in 
respect of the tax or other amount found payable by him on 
completion of the said proceedings 
Provided that nothing in this section shall impair the 
rights of a charge-holder or transferee in good faith and for 
consideration. 
15. Transport vehicle permit to be ineffective if tax not 
paid-Notwithstanding anyth1flg contained in the Motor 
Vehicles Act, 1939 (Central Act 4 of 1939), if the tax due in 
respect of a transport vehicle is not paid withm the prescribed 
period, the validity of the permit for that vehicle shall become 
ineffective from the date of expiry of the said period until 
such time as the tax is actually paid. 
16. Penalties.-Whoever contravenes any of the prov1sions 
of this Act or any rule made thereunder shall, on conviction, 
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if no other penalty is elsewhere provided in this Act or the 
rules for such contravention, be purushable with fine which 
may extend to one hundred rupees and, in the event of such 
person having been previously convicted of an offence under 
this Act or any rule made thereunder, With fine which may 
extend to two hundred rupees 
17 Offence~ by companies.-(1) Where an offence under 
this Act has been committed by a company, every person who, 
at the time the offence was committed, was in charge of, and 
was responsible to, the company for the conduct of the business 
of the company as well as the company, shall be liable to be 
proceeded agamst and punished accordingly: 
Provided that nothing contained m thts sub-section shall 
render any such person liable to any pumshment tf he proves 
that the offence was committed wtthout his knowledge or that 
he exercised all due diligence to prevent the commission of 
such offence. 
(2) Notwithstandmg anything contained m 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 attnbutable to any 
neglect on the part of any director, manager, secretary or other 
officer of th(> company, such director, manager, secretary or 
other officer shall also be deemed to be guilty of that offenct. 
and shall be hable to be proceeded against and punished 
accordmgly 
Explanation.-For the purposes of this section-
(a) "company" means a body corporate. and includes 
a firm or other association of individuals, and 
(b) "direct", in relation to-
(1) a firm. means a partner m the firm; 
(ii) a society or other associatiOn m individuals, means 
the person who is entrusted under the rules of 
the society or other associatiOn wtth the manage­
ment of the affclirs of the society or other asso­
ciation, as the case may be. 
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18. Composition of offences.-The Regional Transport 
Officer may accept from any person who has committed, or is 
reasonably suspected of havmg committed, an offence under 
this Act or any rule made thereunder, by way of compositiOn 
~ of such offence, a sum of money not exceeding two hundred 
and fifty rupees, which shall be m addition to the tax or other 
<>-
dues, if any, payable by that person 1 
19 Compensation to local authorities from the proceeds 
of tax collected.-From the proceeds of the tax collected under 
th1s Act every year, there shall be paid to each local authority 
such compensation as may be fixed by the Government In 
accordance with such principles as may be prescribed. 
20. Protection of action taken in good faith.-(1) No suit 
prosecution or other legal proceeding shall lie against any per­
son for anything which IS in good faith done or intended to 
be done m pursuance of this Act or any rule made thereunder. 
(2) No smt or other legal proceedmg shall lie agamst 
the Government for any damage caused or likely to be caused 
by anythmg which is in good faith done or mtended to be 
done m pursuance of th1s Act or any rule made thereunder 
21 Exemption for mutor vehicles used for agricultural 
operations.-Any tractor, trallor or tractor-trailor combmat10n 
solely used for agricultural operatwns shall be exempt from 
the payment of tax 
Provided that motor vehicles used for agricultural 
operations m relation to lands which are plantatwns as defined 
in the Kerala Land Reforms Act, 1963 (1 of 1964), shall not be 
exempt from the payment of tax · 
ProVlded further that 1f a mo:or vehicle designed for 
agricultural opPrations is used for purposes other than agri­
cultural operations, whether by the owner himself or by any 
other person on hire, a reduction m the rate of tax to such 
extent as may be specified by the Government by notificatiOn 
m the Gazette, shall be allowed 
Explanation.--For the purposes of this sect10n, the expres­
sion "agricultural operations" shall include-
(i) tilling, sowing, harvesting or crushing of any agncul­
tural produce or any other similar operation carried out for the 
purpose of agriculture; 
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(ii) transport of manure, seeds, insecticides and other 
like articles required for work in any land from the market 
to the land , and 
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(iii) transport of any agricultural produce from any land 
to the place of storage or from the place of storage to the 
market 
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22 Exemption from or reduction of fax.-The Govern­
ment may, If they are satisfied that it IS necessary m the public 
interest so to do, by notification in the Gazette make an 
exemption or reduction m the rate or other modification, eithel 
prospectively or retrospectively, in regard to the tax payable 
under this Act or under the Kerala Motor Vehicles Taxation 
Act, 1963 (24 of Hl63) or the Kerala Motor Vehicles (Taxation 
of Passengers and Goods) Act, 1963 (25 of 1963)-
(i) by any person or class of persons; or 
(u) in respect of any motor vehicle or class of motor 
vehicles , or 
(iii) in respect of any motor vehicle or class of motor 
vehicles using a specified route, 
subject to such terms and conditions as they may deem fit 
23 Appeals.-Any person who is aggrieved by any ord'er 
of the Taxation Officer or the Regional Transport Officer made 
under this Act may, within the prescribed time and in the 
prescribed manner, appeal to such authority as may be pres­
cribed 
24 Powers of rev1s1on of Transport Commissioner.-(!) 
The Transport Comm£sc;wner may-
(a) suo motu call for and examine the record of any 
order passed by any authority or officer under this Act ; or 
(b) on application, call for and examine the record of 1 
any order passed in appeal under section 23, -!> 
to satisfy himself as to the regulanty of the proceedmgs or the 
correctness, legality or propriety of the order, and, if in any 
case it appears to the Transport Commissioner that the order 
shall be modified, annulled or remitted for reconsideration, he 
may pass such order thereon as he may deem fit. 
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(2) An application under clause (b) of sub-section (1) 
shall be filed m such manner as may be prescnbed, withm 
three months from the date· on whtch the order to wluch the 
apphcation relates was commumcated to the applicant, and 
shall be accompanied by such fee as may be prescribed. 
(3) The Transport Commtsswner shall not suo • motu 
imt1ate proceedmgs to rev1se any order after the expiry of two 
years from the date on which such order has been passed 
(4) No order preJudicial to any person shall be passed 
under sub-sectwn (1), unless such person has been g1ven an 
opportunity of makmg h1s representation 
25. Surcharge on tax.-The amount of the tc1x levtable 
under sub-section (1) of section 3 shall m the case of any motor 
vehicle referred to m sub-1tem (ui) of Item 4 of the Schedule, 
the registered owner of whtch 1s a fleet owner, be mcreased 
by a surcharge at the rate of forty per cent of the tax so 
leviable, and the prov1s1ons of this Act shall, so far as may be, 
apply in relatwn to the said surcharge as they apply m relation 
to the tax leviable under sub-sect10n (1) of section 3 
26. Escaped assessment.-If, for any reason, the whole or 
any portion of the tax whtch would have been payable in 
respect of any motor vehtcle under the Kerala Motor Vehtcles 
Taxatwn Act, 1963 (24 of 1963) or under the Keraia Motor 
Vehtcles (Taxatwn of Passengers and Goods) Act, 1963 (25 of 
1963) or under this Act for any period has escaped assessment, 
the Taxation Officer may, at any time withm, but not beyond, 
ten years from the expiry of that period, assess the tax whtch 
has escaped assessment after issmng a notice to the regtstercJ 
owner o:- the person havmg possession or control of the motm 
vehicle and making such mqmry as he may consider 
necessary. 
Provided that in computing the period of limitation for 
the assessment of tax under this sectwn, the periods, lf any, 
during which such assessment has been stayed by an order oi 
any court shaH be excluded. 
27. Rounding off of tax, fee, penalty, fine, etc.-The 
amount of tax, fee, penalty, fine or any other sum payable 
and the amount of refund due, under the provisions of this 
Act shall be rounded off to the nearest rupee and, for thi:: 
108 
purpose, where such amount contams a part ot a rupee consist~ 
mg of paise, then if such part IS fifty paise or more, It shall 
be mcreased to one rupee and If such part IS less than fifty 
paise, it shall be Ignored 
28. Power of Go,·ernment to make rules.-( 1) The 
Government may, by notificatiOn m the Gazette, make rules fot 
carrymg out the purposes of th1s Act 
(2) In part1cular, and without prejudice to the genera­
lity of the foregomg power, such rules may provide for-
(a) the manner m which tax shall be pard and the 
documents to be produced for the Issue of tax licence; 
(b) the form of any tax licence, certificate or decla­
ration and the particulars to be contamed therem , 
(c) the conditions under which duplicate tax licence 
may be granted and the fee payable for such grant ; 
(d) the manner in which refund or reductlon or 
exemptwn may be claimed , 
(e) the total or par·hal exemptwn from llabihty to 
payment of the tax m respect of any motor vehicle brought 
mto the State by any person visitmg the State, or makmg a 
temporary stay 111 the State, the amount which shall be pay­
able on account of such vehicle and the tax licence which any 
such vehicle shall carry , 
(f) the time withm which and the manner m which 
an appeal may be made under sectwn 23, the fees to be paid 
In respect of such appeal and the conduct and hearing of sucn 
appeal, 
(g) any other matter which has to be, or ·may be, 
prescnbed. 
(3) In makmg any rule, the Government may provide 
that a breach thereof shall be pumshable with fine which 
may extend to fifty rupees. 
(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 m sess1on for a total period of fourteen days which 
may be compnsed m one session or in two successive sessions, 
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and 1f, before the exp1ry of the session in which it 1s so laid 
or the sesswn muned1ately following, the Legislative Assembly 
makes any mod1ficatwn m the rule or dec1des that the ruk 
should not be made, 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 mod1ficatwn or annulment shall be 
without preJUdice to the vahd1ty of anythmg previously done 
under that rule. 
29. Transitory provi~ion.-(1) Where, before the com­
mencement of this Act, tax m respect of. a motor vehicle for 
any penod after such commencement has been paid at the 
rates in force at the time of payment, the registered owner 
or person havmg possession or control of such motor vehicle 
shall be hable to pay, in addition, an amount equal to the 
d1fference between the tax payable under th1s Act for the sa1d 
penod and the tax already pa1d for that period. 
(2) The amount payable under sub-sectwn (1) shall be 
calculated and paid in such manner and wlthin such time a!> 
may be prescnbed. 
:~o. Repeal and saving.-(1) The Kerala Motor Veh1cles 
Taxat10n Act, 1963 (24 of 1963), the Kerala Motor Vehicles 
(Taxation of Passengers and Goods) Act, 1963, (25 of 1963) and 
the Kerala Motor Vehicles Taxat1on Ordmance, 1975 (7 of 1975), 
are· hereby repealed 
(2) Notw1thstandmg the repeal of the Kerala Motor 
Vehicles Taxation Ordmance (7 of 1975), by sub-section (1). 
anythmg done or any act10n taken under that Ordmance shall 
be deemed to have been done or taken under this Act. 
Sl . .No. 
THE SCHEDULE 
[See 'iection 3 (1 )] 
£7lass oJ' vehzcle 
1. Motor Cycles (mcluding Motor Scooters and Cycles With attachment for 
propelhng the same by mechanical power)-
(a) Bicycles not exceeding I 00 kg. in unladen weight 
(b) Bicycles exceeding 100 kg. but not exceeding 200 kg. m unladen 
weight 
(c) Bicycles exceeding 200 kg m unladen weight 
(d) Bicycles with side car or drawmg a trailer 
2. Three wheelers (includmg tri~ycles and cycle-rickshaws w1th attachment 
for propelling the same by mechamcal povver) not used for transport of 
good<> or passenger<;-
(a) Tricycles 
(b} Cycle nckshaws 
(c) Three wheelers having an unladen weight of not more than 500 kg. 
(d) Three wheelers having an unladen weight exceeding 500 kg. 
3. Goods vehicles-
(a) Motor cycle trucks not exceedmg 300 kg m laden weight 
(b) Vehicles not exceeding 1000 kg. in laden weight 
.. 
(c) Vehicles exceeding 1000 kg. but not exceeding 1500 kg. 
(d) Do. 1500 kg. do. 2000 kg. 
m laden weight 
do. 
t :.r-
&te oJ' quarterly tax 
Rs. 
9·00 
12·00 
15·00 
18·00 
18 00 
18 00 
25 00 
30 00 
60·00 
105·00 
160 00 
210·00 
- ~--
-- ----
\ 
~ 
---0 
1 ' <l' '..&. 
(e) Do. 2000 kg. do. 3000 kg. do. 270·00 
(f) Do. 3000 kg. do. 4000 kg. do. 330·00 
(g) Do. 4000 kg. do. 5500 kg. do. 435·0!) 
(h) Do. 5500 kg. do. . 7000 kg. do. 540·00 
(i) Do. 7000 kg. do. 9000 kg. do. 660·00 
(j) Do 9000 kg. do 9500 kg. do. 710·00 
(k) Do. 9500 kg. do. 10500 kg. do. 800·00 
(1) Do. 10500 kg. do. 11000 kg. do 890.00 
(m) Do. llOOO kg. do. 12000 kg. do. 975·00 . 
(n) Do. 12000 kg. do. 13000 kg. do. 1050·00 
(o) Do. 13000 kg. do. 14000 kg. do. 1125·00 
(p) Do. 14000 kg do. 15000 kg. do. 1200·00 
Do. 1200 00 plus (q) 15000 kg in laden weight 
Rs. 25 for every 250 kg. 
or part thereof m excess 
of 15000 kg. 
(r) Tax payable m respet::t of traders used for carrying goods-
(i) For each trailer not exceeding 1000 kg. m laden we1ght 75 00 
(1i) For each trailer excee.Jmg 1000 kg. but not exceeding 1500 kg m laden we1ght 120 00 
(iu) Do 1500 kg. do 2000 kg do. 165·00 
(iv) Do. 2000 kg do 3000 kg do. 225 00 
(v) Do. 3000 kg do 4000 kg. do 300·00 
(vi) Do. 4000 kg. do 5500 kg. do 390 00 
-........ ........ 
Sl. No. Class of vehicle Rate nf quarterly tax 
Rs. 
(vi•) For each tra1ler exceeding 5500 kg; but not exceeding 7000 kg. mladen we1ght 480·00 
(vii•) Do 7000 k~ do. 9000 kg. 
(ix) Do. 9000 kg. do. 9500 kg 
(x) Do. 9500 kg. do 10500 kg 
(xi) D(). 10500 kg. do 12000 kg. 
(xi•) Do. 12000 kg do. 13000 kg 
(xiii) Do. 13000 kg do 14000 kg 
(xiv) Do. 14000 kg do 15000 kg. 
(xv) Do. 15000 kg m laden weight 
4. Motor Vehicles plying for h1re and used for uansport of passengers and in 
respect of which permits have been i~sued under the Motor Vehicles Act, 
1939-
(i) Vehicles permitted to ply solely as contract carriages and to carry­
(a) not more than two passengers 
(b) three passengers 
(c) more than 3 passengers, but not more than 6 passengers except for 
Tourist motor cabs 
(d) more than 6 passengers, for every passenger 
~- - ·.&- -
do 580·00 
do. 615·00 
do. 665·00 
do. 740 00 
do. 790·00 
do. 840·00 
do. 900·00 
900 00 pJu., 
Rs 25 for every 250 kg. 
or part thereof m exce~J 
of 15000 kg. 
20·00 
60·00 
75 00 
100·00 
-r-il--
........ 
-~ 
1. ~ 
~i1) Tourist motor cabs 
(Hi) Vehicles permitted to ply as stage carnages-
(a) For every seated passenger (other than the dnvet and conductor) 
which the vehicle is permitted to carry and wheie the total 
distance permitted to be covered by the veh!Ck m a day-
( 1) does not exceed 200 km. 
(ti) exceeds 200 km 
(b) For every standing passenger the vehtcle is pcrmtttcd to can y 
5. (a) Motor Vehicles not themselves constructed to carry any load (other than 
water, fuel, accumulator~ and othe1 eqUipment used for purpo~e of 
propulsion, loose tooh and loose equtpments) used for haulage solely 
and weighing-
( 1\ Not more than 1000 kg. m unladen weight 
(1i) More than 1000 kg but not more than 2000 kg m unladen weight 
(Jii) Do. 1 2000 kg. do 4000 kg. do. 
(iv) Do. 4000 kg do 6000 kg do. 
(v) Do. 6000 kg do 8000 kg do 
(vi) Do. 8000 kg do 9000 kg do 
(vii) Do. 9000 kg. m W\laden weight 
'~ 
lOO 00 
63 00 
70·00 
20·00 
30 00 
60 00 
120 00 
180 00 
270·00 
300 00 
300 00 plus 
Rs. 10 for every 250 kg. 
or (X' I t thereof m excess 
of9000 k~. 
--(.);1 
----------------------------------- -----------
St. No. C:lass ofvehzcle Rate of quarterly ta~e 
R:. 
(b) Double-axle trailers drawn by the vehicles in sub-class (a) above and 
articulated vehicles with or "ithout additional or alternative trailers, for 
each trailer or articulated vehicle, subject to the proviso of this Schedule-: 
(1) 
(ii) 
(iii) 
(iv) 
(v) 
(vi) 
(vii) 
(viii) 
.(ix) 
(x) 
txi) 
(xii) 
(xiii) 
(xiv) 
(xv) 
Not exceeding 1000 kg in laden weight 
Exceeding 1000 kg. but not exceeding 1500 kg. m laden weight 
Do. 1500 kg. do. 2000 kg. do. 
Do. 2000 kg. do. 3000 kg. do. 
Do. 3000 kg. do. 4000 kg. do. 
Do. 4000 kg. do. 5500 kg. do. 
Do. 5500 kg do. 7000 kg. do. 
Do. 7000 kg. do. 9003 kg. do 
Do. 9000 kg. do. 9500 kg. do. 
Do. 9500 kg. do. 10500 kg. do 
Do. 10500 kg. do 12000 kg. do. 
Do. 12000 kg. do. 13000 kg. do. 
Do. 13000 kg. do. 14000 kg. do. 
Do. 14000 kg. do. 15000 kg. do. 
Do. 15000 kg. in laden weight 
4-- ·~-
75.00 
120.00 
165.00 
225.00 
300.00 
390.00 
.. 480.00 
.. 580.00 
615.00 
665.00 
740.00 
790.00 
840.00 
900.00 
900.00 plus 
IU. 25 for every 
250 kg. or pat"t 
thereof 1n excess. 
of 15000 kg. 
- ~4--
---~ 
Ci. 
7. 
1 ~ 
(i} Fire engines, Fire tenders, Road water sprink1ers, cranes and earth 
moving vehicles such as dumbers, bull dozers, etc:-
(a) Not exceeding 1000 kg. in laden weight 
(b) Exceeding 1000 kg. but not exceeding 1500 kg. in laden weight 
(c) Do. 1500 kg. do. 2275 kg. do. 
(d) Do. 2275 kg. do. 3050 kg. do. 
(e) Do. 3050 kg. do. 4300 kg. do. 
(f} Do. 4300 kg. do. 5575 kg. do. 
(g) Do. .5575 kg. do. 7600 kg. do. 
(h) Do. 7600 kg. do. 9000 kg. do. 
(i) Do. 9000 kg. in laden weight 
(ii) Additional tax payable in respect of such vc.hicles for drawing trailers 
including fire engines and trailer pumps--
( a) For each trailer not exc<!eding lOOOkg. in laden weight 
(b) Do. exceeding 1000 kg. but not exceeding 1500 kg. 
in laden weight 
(c) Do. do. 1500 kg. do. 2000 kg. do. 
(d) Do. do. 2000 kg. in laden weight 
Motor vehicles other than those liable to tax under the foregoing provisions of 
this Schedule-
(a) Weighing not more than 750 kg. unladen 
(b) Weighing more than 750 kg. but not more than 1500 kg. unladen 
.. 
Rs. 
'A. 
18.00 
27.00 
36.00 
45.00 
54.00 
66.00 
75 00 
90.00 
90.00 plus 
10 for every 
1000 kg. or 
part thereof 
in excess of 
9000 kg. 
15·00 
21.00 
27 00 
42.00 
36.00 
45.00 
--(.,1» 
Sl. No. Class of vehicle &le of quarterly ttU 
(c) Weighing more than 1500 kg. but not more than 2250 kg. unladen 
(d) Weighing more than 2250 kg. unladen 
(e) Tax payable in' respect of trailers drawn by any of the vehicles speci­
fied in (a) to (d) above and used solely for carrying luggage or personal 
effects,-
(i) For each trailer not exceeding 1000 kg. in laden weight 
(ii) For each trailer exceeding 1000 kg. in laden weight 
Rs. 
60.00 
75.00 
8. Break down vans used for taking di<;abled vehicles 
15.00 
27.00 
60.00 
Provided that--
(1) 
(2) 
(3) 
(4) 
(5) 
in the ca~e of trailers coming under classes 3 and 5 of this Schedule, when used alternatively, one 
at a time, with goods vehicles, tractors or articulated vehicles, as the case may be, tax shall be 
levied only on the heaviest trailer; 
in the case of a motor vehicle in respect of which permit has not been issued under the Motor 
Vehicles Act, 1939, but which has been used for transport of passengers for hire or reward, tax shall 
be levied at such rate as is specified for similar motor vehicles m class 4 of this Schedule, as if a 
permit has been issued for the vehicle; 
in respect of trailers coming under class 6 of this Schedule, two or more vehicles shall not be 
chargeable in respect of the same trailer; 
tax for the last one month and two months of a quarter shall be 1/3 and 2/3 of the quarterly 
tax respectively rounded off to the nearest rupee as laid down in section 27, 
the rates oftax in respect of vehicles o~.her than those fitted with pneumatic tyres, shall be 
150 per cent of the rates specified in this Schedule for similar vehicles. 
4- .,; 
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