The KERALA MOTOR VEHICLES (TAXATION OF PASSENGERS AND GOODS) REVIVAL AND SPECIAL PROVISIONS ACT, 1983

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THE KERALA MOTOR VEHICLES (TAXATION OF PASSENGERS  AND GOODS)
REVIV AL  AND SPECIAL PROVISIONS ACT, 1983
(ACT 2 OF 1984)
CONTENTS
Preamble.
Sections:
1. Short title, extent and commencement.
2. Interpretation.
3. Revival of Kerala Act 25 of 1963 and rules made thereunder for certain purposes.
4. Amendment of Act 25 of 1963.
5. Special provisions in respect of tax on tractor-trailer combinations.
6. Adjustment of tax already collected.
7.Repeal and savings.
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ACT 2 OF 1984
THE KERALA MOTOR VEHICLES (TAXATION OF PASSENGERS
 AND GOODS) REVIV AL AND SPECIAL PROVISIONS
ACT, 1983*
An Act to revive and amend the Kerala Motor Vehicles (Taxation of Passengers and Goods)
Act, 1963 and to make certain special provisions for the levy and collection of tax on
goods carried or hauled by articulated vehicles, tractor-trailer combinations, tiller-
trailer combinations and trailers drawn by any other motor vehicle, for the period
during which the said Act was in force.
Preamble.—WHEREAS in Writ Appeals Nos. 39 and 40 of 1975, a Division Bench of
the Kerala High Court has held that tractor-trailer combinations could not be said to be goods
vehicles within the meaning of that expression in the Kerala Motor Vehicles (Taxation of
Passengers and Goods) Act, 1963;
AND WHEREAS the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act,
1963, has been repealed by section 30 of the Kerala Motor V ehicles Taxation Act, 1976 ;
AND WHEREAS it has become necessary in the light of the said decision of the Kerala
High Court, to revive and amend the Kerala Motor Vehicles (Taxation of Passengers and
Goods) Act, 1963,  for the purposes of levy and  collection of tax under that Act on goods
carried  or  hauled  by  articulated  vehicles,  tractor-trailer  combinations,  tiller-trailer
combinations and trailers drawn by any other motor vehicle, for the period commencing on
the 1st day of July, 1963 and ending with the 30th day of September, 1975 ;
BE it enacted in the Thirty-fourth Year of Republic of India as follows:—
1.  Short title, extent and commencement. — (1) This Act may be called the Kerala
Motor Vehicles (Taxation of Passengers and Goods) Revival and Special Provisions Act,
1983.
(2) It extends to the whole of the State of Kerala.
(3) It shall be deemed to have come into force on the 22nd day of January, 1983.
2. Interpretation.—All words and expressions used in this Act shall have the meanings
respectively assigned to them in the Kerala Motor Vehicles (Taxation of Passengers and
Goods) Act, 1963, as revived and amended by this Act.
* Received the assent of the Governor on the 2 nd day January, 1984 and published in the Kerala Gazette
Extraordinary No. 24 dated  6th January, 1984.
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3. Revival of Kerala Act 25 of 1963 and rules made thereunder for certain purposes. —
The Kerala Motor V ehicles (Taxation of Passengers and Goods) Act, 1963 (25 of 1963)
(hereinafter referred to as the said Act) and the rules made thereunder are hereby revived and
shall be,  and shall be deemed always to have been, in force subject to the amendments and
special provisions hereinafter contained, for the purposes necessary for, and ancillary to, the
levy  and  collection  of  tax  on  goods  carried  by  articulated  vehicles,  tracter-trailer
combinations, tiller-trailer combinations and trailers drawn by any other motor vehicle, for
the  period  commencing  on the  1st  day  of July,  1963 and  ending  with the  30th day  of
September, 1975.
4. Amendment of Act 25 of 1963.-In the said Act,—
(1) in section 2,—
(i) for clause (a), the following clauses shall be substituted, namely:—
“(a) ‘articulated vehicle’ means a tractor to which a trailer is attached in such a
manner that a part of the trailer is super-imposed on, and a part of the weight of the trailer is
borne by, the tractor ;
(ai)  “carriage”,  with  its  grammatical  variations  and  cognate  expressions,
includes  haulage ;
(aii) ‘goods vehicle’ means any motor vehicle constructed or adapted for use
for the carriage of goods solely or in addition to passengers or any motor vehicle not so
constructed  or  adapted  when  used  for  the  carriage  of  goods  solely  or  in  addition  to
passengers, and includes an articulated vehicle, a tractor-trailer combination, a tiller-trailer
combination and a trailer drawn by any other motor vehicle when used for the carriage of
goods ;”;
(ii) for clause (e), the following clause shall be substituted, namely:—
“(e) “public carrier vehicle” means a goods vehicle carrying goods for hire or
reward ;”
(2) in section 3, for the word “transported”, in both the places where it occurs the
word “carried” shall be substituted.
(3) for section 4, the following section shall be substituted, namely:—
“4. Composition of tax. —The operator may, at his option, compound the tax
payable by him under sub-section (3) of section 3 by paying in lieu thereof, a fee fixed in the
manner specified in the Schedule, to the prescribed officer or to any other officer authorised
by the Government in this behalf by notification in the Gazette, before the 29th day of
February, 1984.
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(4) in section 14, for the word “transported”, the word “carried” shall be substituted.
5.  Special  provisions  in  respect  of  tax  on  tractor-trailer  combinations.— (1)
Notwithstanding  anything  to  the  contrary  contained  in  the  said  Act  or  the  rules  made
thereunder, the following provisions shall apply in respect of the tax under the said Act on
goods carried by articulated vehicles, tractor-trailer combinations, tiller-trailer combinations
and trailers drawn by any other motor vehicles, for the period commencing on the 1st day of
July, 1963 and ending with the 30th day of September, 1975.
(2) The tax referred to in sub-section (1) shall be levied on all goods carried by
articulated vehicles, tractor-trailer combinations, tiller-trailer combinations and trailers drawn
by any other motor vehicle, at the rates specified in or under the said Act from time to time:
Provided that no tax shall be levied on goods which were exempt from the
levy of tax by or under the said Act.
(3)  Notwithstanding  anything  contained  in  sub-section  (1),  any  tax  levied  and
assessed under the said Act before the commencement of this Act on any goods referred to in
that sub-section shall be deemed to have been levied and assessed under the said Act as
revived and amended by this Act, and if any tax on such goods has already been paid, the tax
so paid shall be adjusted as provided in section 6 towards the tax payable under the said Act
as revived and amended by this Act.
(4) The operator of every articulated vehicle, tractor-trailer combination, tiller-trailer
combination or trailer drawn by any other motor vehicle, in respect of which tax is payable
under the said Act as revived and amended by this Act shall, within a period of ninety days
from the date of commencement of this Act apply to the prescribed officer or to any other
officer  authorised  by  the  Government  in  this  behalf  by  notification  in  the  Gazette,  for
assessment of the tax payable by him under said Act as revived and amended by this Act with
a return in the form prescribed under the said Act.
(5) If any operator fails to apply or file the return as required by sub-section (4), the
prescribed officer or the officer authorised by the Government under that sub-section shall,
after making such inquiry as he deems necessary and after giving the operator an opportunity
of being heard, assess the tax payable by the operator to the best of his judgement.
(6) Notwithstanding any provisions regarding limitation in the said Act or in the
rules made thereunder, the tax due under the said Act as revived and amended by this Act
may be levied and assessed within a period of ten years from the commencement of this Act
and recovered in the manner provided under the said Act and the rules made thereunder.
6. Adjustment of tax already collected.—(1) The amount of tax on goods carried by any
articulated vehicle, tractor-trailer combination, tiller-trailer combination or trailer drawn by
any other motor vehicle, for the period commencing on the 1st day of July, 1963 and ending
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with the 30th day of September 1975, collected from any operator or other person under the
said Act, shall be adjusted towards the tax due from him for the said period under the said Act
as revived and amended by this Act.
(2) If such tax collected from an operator or other person under the said Act is less
than the amount of tax due under the said Act as revived and amended by this Act, only the
balance shall be recovered from him and if the tax so collected is in excess, such excess shall
be refunded to him.
7. Repeal and Savings .—(1) The Kerala Motor V ehicles (Taxation of Passengers and
Goods) Revival and Special Provisions Ordinance, 1983 (35 of 1983) (hereinafter referred to
as the said Ordinance), is hereby repealed.
(2) Notwithstanding such repeal, anything done or deemed to have been done or any
action taken or deemed to have been taken under the said Ordinance or under the said Act as
revived and amended by the said Ordinance shall be deemed to have been done or taken
under this Act or, as the case may be, under the said Act as revived and amended by this Act.
(3) Nothing contained in this Act shall render any person liable to be convicted of an
offence in respect of anything done or omitted to be done by him before the 22nd day of
January, 1983 or after the cesser of operation of the Kerala Motor Vehicles (Taxation of
Passengers and Goods) Revival and Special Provisions Ordinance, 1983 (13 of 1983), and
before the date of publication of the said Ordinance in the Gazette.
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