(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

PROCEEDINS OF THE GOVERNMENT OF KARNATAKA

Subject:^{Order to remove the difficulties in the implementation of the provisions of}

section 3 of the Karnataka Motor Vehicles Taxation Act

*****

Whereas a tax at the rates specified in Part A of the Schedule is levied on all

Motor Vehicles suitable for use on roads under section 3 of the Karnataka Motor

Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957).

Whereas in clause (aa) of the fifth proviso to sub-section (1) of section 3 of

the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957),

tax is levied at the rates specified in Part A6 of the Schedule, in case of goods

vehicles having gross vehicle weight exceeding 1,500 kgs but not exceeding

5,500 kgs in weight laden, whether used for hire or reward or not.

Whereas in clause (d) of sub-section (1) of section 3 of the Karnataka Motor

Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957), tax is levied at the rates

specified in Part A8 of the Schedule in the case of Motor Cabs the cost of which

exceeds rupees fifteen lakhs other than those registered outside the State and

covered with a permit issued under sub-section (9) of section 88 of the Motor

Vehicles Act, 1988 (Central Act 59 of 1988).

Whereas Part A6 of the Schedule of the Karnataka Motor Vehicles Taxation

Act, 1957 (Karnataka Act 35 of 1957), has been substituted by the Karnataka

Motor Vehicles Taxation (Amendment) Act, 2023 wherein lifetime tax for goods

vehicles having gross vehicle weight exceeding 1,500 kgs but not exceeding

¨sÁUÀ – 1

Part – I

, 16

, 2023(

, 25,

, 1945)

BENGALURU, THURSDAY, 16, NOVEMBER, 2023( KARTHIKA, 25, SHAKAVARSHA, 1945)

. 535

No. 535

2

12,000 kgs in weight laden, whether used for hire or reward or not has been

specified.

Whereas Part A8 of the Schedule of the Karnataka Motor Vehicles Taxation

Act, 1957 (Karnataka Act 35 of 1957), has been substituted by the Karnataka

Motor Vehicles Taxation (Amendment) Act, 2023 wherein Life time tax for motor

cabs other than those registered outside the State and covered with the permit

issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988

(Central Act 59 of 1988) has been specified.

Whereas the following difficulties had arisen in giving effect to the provisions

of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2023 (Karnataka

Act 31 of 2023) namely:-

i.

Lifetime tax for goods vehicles having gross vehicle weight

exceeding 5,500 kgs in weight laden, whether used for hire or

reward or not;

ii.

Lifetime tax for motor cabs the cost of which exceeds rupees ten

lakhs; and

iii.

Other consequential amendments to section 4.

Whereas to remove the above difficulties, the Government had issued the

Karnataka Motor Vehicles Taxation (Power to remove difficulties) Order, 2023

vide Order No:TD 03 TDR 2023/Part-1, dated:30.08.2023. published in the

Karnataka Gazette Extra-ordinary dated:30.08.2023 and the Karnataka Motor

Vehicles Taxation (Power to remove difficulties) Order (2) 2023 vide Order (2) No

TD 133 TDO 2023, dated:08.09.2023 published in the Karnataka Gazette

Extra-ordinary dated:11.09.2023.

Whereas the Government has received representations from several

Transport Operators Associations regarding difficulties faced in payment of

Lifetime Tax under the provisions of the Karnataka Motor Vehicles Taxation

(Amendment) Act, 2023 and have urged for postponement of tax payment and

facility of paying tax in installments.

Whereas the approval of the Finance Department has obtained in the

endorsements No. FD 325 EXP-11/2023 dated:02.09.202, No. FD 344

EXP-11/2023

dated:04.09.2023

and

No.

FD

325

EXP-11/2023

dated:03.11.2023.

3

Whereas the Government has decided to bring the provisions of the

Karnataka Motor Vehicles Taxation (Amendment) Act, 2023, (Karnataka Act 31

of 2023) with effect from 1^st day of January, 2024.

In the above circumstances the Government of Karnataka hereby clarifies as

under,-

ORDER (3) No. TD 133 TDO 2023, Bengaluru, Dated:16.11.2023.

In exercise of the powers conferred by section 3 of the Karnataka Motor

Vehicles Taxation (Amendment) Act, 2023, (Karnataka Act 31 of 2023) the

Government of Karnataka hereby clarifies that in Order(2) No. TD 133 TDO

2023, dated:08.09.2023 published in the Karnataka Gazette Extra-ordinary

dated:11.09.2023, for the figures and Words “1^st November, 2023” the figures

and words “1^st day of January, 2024” shall be substituted.

By order and in the name of the

Governor of Karnataka

(PUSHPA .V.S)

Under Secretary to Government,

Transport Department.

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Date: 2023.11.17 17:14:56 +05'30'