The Kerala Motor Vehicles Taxation (Amendment) Ordinance, 2014 (Ordinance No. 30 of 2014)—Kannada

Kerala Gazette No. 30 dated 26th July 2016.

PART I

Section iii

OÊﬁ¡⁄◊⁄ —⁄¡⁄O¤¡⁄

O¤´⁄‡´⁄ﬂ (À¤—⁄´⁄ ¡⁄^⁄´Ê-t) B≈¤SÊ

@©—⁄‡^⁄´Ê ´⁄M∂✓ 23704/≈ÊVÈ. t2/2014/O¤´⁄‡´⁄ﬂ. ~¡⁄ﬂ"⁄´⁄M}⁄Æ⁄'¥¡⁄M,2014 ´⁄"ÊM∂¡È 13,

1190 }⁄ﬂ≈¤ 27/ 1936 O¤~%O⁄ 22.

2014 ´⁄"ÊM∂¡È 13´Êﬁ ¶´¤MO⁄•⁄M•⁄ﬂ OÊﬁ¡⁄◊⁄ ¡¤d¿Æ¤ƒ¡⁄ﬂ Æ⁄✓S¤¿Ø"•⁄M}⁄'⁄ C OÊ◊⁄W´⁄ @®¤¿•ÊﬁÀ⁄"⁄´⁄ﬂ≠ —¤"⁄%d¨O⁄¡⁄ ~◊⁄ﬂ"⁄ÿOÊV¤W C "⁄ﬂ‡ƒO⁄ Æ⁄✓O⁄n—⁄≈¤V⁄ﬂ"⁄'¥•⁄ﬂ.

¡¤d¿Æ¤ƒ¡⁄ Ae¤kÆ⁄✓O¤¡⁄,

". ¡⁄"⁄ﬂ{, …ÀÊﬁŒ⁄ O¤æ⁄ﬂ%•⁄Ã% (O¤´⁄‡´⁄ﬂ).

2014¡⁄ 30´Êﬁ ´⁄M∂✓ @®¤¿•ÊﬁÀ⁄

2014¡⁄ OÊﬁ¡⁄◊⁄ "Ê‡ﬁm¤¡⁄ﬂ "¤'⁄´⁄V⁄◊⁄ }Ê¬VÊ 'Ê‡¬—⁄ﬂ…OÊ (~•⁄ﬂßÆ⁄t) @®¤¿•ÊﬁÀ⁄

∫¤¡⁄}⁄ V⁄y¡¤d¿•⁄ @¡⁄ﬂ"⁄}ÊÎ•⁄´Êﬁ "⁄Œ⁄%•⁄Δ" OÊﬁ¡⁄◊⁄ ¡¤d¿Æ¤ƒ¬M•⁄ Æ⁄✓S¤¿Ø—⁄ƒ∞no}⁄ﬂ. 1976¡⁄ OÊﬁ¡⁄◊⁄ "Ê‡ﬁm¤¡⁄ﬂ "¤'⁄´⁄V⁄◊⁄ }Ê¬VÊ 'Ê‡¬—⁄ﬂ…OÊ @©¨æ⁄ﬂ"⁄ﬂ"⁄´⁄ﬂ≠ "⁄ﬂ}⁄°Œ⁄‡o ~•⁄ﬂßÆ⁄t "⁄·¤s⁄ﬂ"⁄'¥•⁄PQ¡⁄ﬂ"⁄ JM•⁄ﬂ @®¤¿•ÊﬁÀ⁄

ØﬁqOÊ.—1976¡⁄ OÊﬁ¡⁄◊⁄ "Ê‡ﬁm¤¡⁄ﬂ "¤'⁄´⁄V⁄◊⁄ }Ê¬VÊ 'Ê‡¬—⁄ﬂ…OÊ @©¨æ⁄ﬂ"⁄ﬂ"⁄´⁄ﬂ≠ B´⁄ﬂ≠ "⁄ﬂﬂM¶´⁄ @V⁄}⁄¿V⁄ÿV¤W ~•⁄ﬂßÆ⁄t"⁄·¤s⁄ﬂ"⁄'¥•⁄ﬂ æ⁄ﬂﬂO⁄°"¤W¡⁄ﬂ"⁄'¥•⁄¬M•⁄ƒ‡;

OÊﬁ¡⁄◊⁄ ¡¤d¿ …®¤´⁄—⁄∫Êæ⁄ﬂﬂ @©"ÊﬁÀ⁄´⁄•⁄Δ"ƒ"¶¡⁄ﬂ"⁄'¥•⁄¬M•⁄ "⁄ﬂ}⁄ﬂ° }¤´⁄ﬂ }⁄ﬂ}⁄ﬂ%O⁄✓"⁄ﬂ OÊÁVÊ‡◊⁄Ÿ∑ÊﬁO¤•⁄ —⁄¨≠"ÊﬁÀ⁄"⁄'¥ @"°}⁄ •⁄Δ"•Ê GM•⁄ﬂ OÊﬁ¡⁄◊⁄ ¡¤d¿Æ¤ƒ¬VÊ "⁄ﬂ´⁄"⁄¬OÊæ⁄·¤W¡⁄ﬂ"⁄'¥•⁄¬M•⁄;

CV⁄, A•⁄ﬂ•⁄¬M•⁄, ∫¤¡⁄}⁄ —⁄M…®¤´⁄•⁄ 213´Êﬁ @´⁄ﬂ^Êcﬁ•⁄•⁄ (1)´Êﬁ RMs⁄ Æ⁄✓O¤¡⁄ ¨ﬁs⁄ƒ∞lo @©O¤¡⁄V⁄◊⁄´⁄ﬂ≠ …¨æÊ‡ﬁW" OÊﬁ¡⁄◊⁄ ¡¤d¿Æ¤ƒ¡⁄ﬂ C OÊ◊⁄W´⁄ @®¤¿•ÊﬁÀ⁄"⁄´⁄ﬂ≠ Æ⁄✓S¤¿Ø—⁄ﬂ"⁄¡⁄ﬂ:—

1. —⁄y| 'Ê—⁄¡⁄ﬂ "⁄ﬂ}⁄ﬂ° Æ¤✓¡⁄M∫⁄.—(1) C @®¤¿•ÊﬁÀ⁄"⁄´⁄ﬂ≠ 2014¡⁄ OÊﬁ¡⁄◊⁄ "Ê‡ﬁm¤¡⁄ﬂ "¤'⁄´⁄V⁄◊⁄ }Ê¬VÊ 'Ê‡¬—⁄ﬂ…OÊ @®¤¿•ÊﬁÀ⁄ GM•⁄ﬂ O⁄¡Êæ⁄ﬂ∂'⁄ﬂ•⁄ﬂ.

(2) B•⁄ﬂ O⁄‡s⁄≈Êﬁ e¤¬VÊ ∂¡⁄ﬂ"⁄'¥•¤W•Ê.

2. 1976¡⁄ 19´Êﬁ @©¨æ⁄ﬂ"⁄ﬂ"⁄´⁄ﬂ≠ }¤}¤QΔO⁄"¤W ~•⁄ﬂßÆ⁄t"⁄·¤s⁄}⁄O⁄Q•⁄ﬂß.— C @®¤¿•ÊﬁÀ⁄"⁄'¥ e¤¬æ⁄ﬂΔ"¡⁄ﬂ"⁄ O¤≈¤"⁄©æ⁄ﬂΔ" 1976¡⁄ OÊﬁ¡⁄◊⁄ "Ê‡ﬁm¤¡⁄ﬂ "¤'⁄´⁄V⁄◊⁄ }Ê¬VÊ 'Ê‡¬—⁄ﬂ…OÊ @©¨æ⁄ﬂ"⁄ﬂ (1976¡⁄ 19) (B´⁄ﬂ≠ "⁄ﬂﬂM•Ê Æ⁄✓®¤´⁄ @©¨æ⁄ﬂ"⁄ﬂ"ÊM•⁄ﬂ D≈Ê"ﬁT—⁄ƒ∞s⁄ﬂ"⁄ '¥•⁄ﬂ)OÊQ …∫¤V⁄ 3 '¤V⁄‡ 4¡⁄Δ" ¨¶%Œ⁄oÆ⁄t"¡⁄ﬂ"⁄ ~•⁄ﬂßÆ⁄tV⁄ÿV⁄´⁄ﬂ—¤¡⁄"¤W Æ¤✓∂ƒ¿…¡⁄ﬂ"⁄'¥•¤W•Ê.

72 3

3. …∫¤V⁄ 4¡⁄ ~•⁄ﬂßÆ⁄t.—Æ⁄✓®¤´⁄ @©¨æ⁄ﬂ"⁄ﬂ (1) 4´Êﬁ …∫¤V⁄•⁄ (8)´Êﬁ DÆ⁄-…∫¤V⁄•⁄ ´⁄M}⁄¡⁄, C OÊ◊⁄W´⁄ Œ⁄¡⁄}⁄°´⁄ﬂ≠ —Êﬁ¬—⁄}⁄O⁄Q•⁄ﬂß, @•Êﬁ´ÊM•⁄¡Ê:—

"A•⁄¡Ê, Æ¤"⁄~—⁄∑ÊﬁO¤•⁄ ∑¤P }Ê¬VÊæ⁄ﬂ´⁄ﬂ≠ ¨V⁄¶}⁄ O¤≈¤"⁄©æÊ‡◊⁄VÊ Æ¤"⁄~—⁄•⁄ …Œ⁄æ⁄ﬂV⁄ÿVÊ C @©¨æ⁄ﬂ"⁄ﬂ•⁄ 22´Êﬁ …∫¤V⁄•⁄ Æ⁄✓O¤¡⁄ —⁄¡⁄O¤¡⁄"⁄'¥ @´⁄ﬂ"⁄ﬂ~"•⁄ O⁄t"Êﬂ @¢⁄"¤ ´⁄…ﬁO⁄¬"•⁄ •⁄¡⁄•⁄ }Ê¬VÊæ⁄ﬂ´⁄ﬂ≠ Æ¤"⁄~—⁄ƒﬂ (3)´Êﬁ DÆ⁄…∫¤V⁄•⁄ (∏) RMs⁄•⁄ '¤V⁄‡ (7)´Êﬁ DÆ⁄…∫¤V⁄•⁄ '¤V⁄‡ (8)´Êﬁ DÆ⁄…∫¤V⁄•⁄ DÆ⁄∂M®⁄V⁄◊⁄ﬂ @´⁄ æ⁄ﬂ"¤V⁄ﬂ"⁄'¥•⁄ƒ".".

4. @´⁄ﬂ∂M®⁄•⁄ ~•⁄ﬂßÆ⁄t.—Æ⁄✓®¤´⁄ @©¨æ⁄ﬂ"⁄ﬂ•⁄ 1´Êﬁ @´⁄ﬂ∂M®⁄•⁄Δ" O⁄✓"⁄ﬂ´⁄M∂✓ (G)æ⁄ﬂΔ",—

(G) 7´Êﬁ O⁄✓"⁄ﬂ´⁄M∂✓ '¤V⁄‡ @•⁄¡Ê•⁄ﬂ¬´⁄ (2) '¤V⁄‡ (3)´Êﬁ O¤ƒMV⁄◊⁄ ´⁄"⁄ﬂ‡•⁄´ÊV⁄ÿVÊ ∂•⁄ƒﬂ, C OÊ◊⁄W´⁄ O⁄✓"⁄ﬂ´⁄M∂✓V⁄◊⁄´⁄‡≠ ´⁄"⁄ﬂ‡•⁄´ÊV⁄◊⁄´⁄‡≠ @´⁄ﬂO⁄✓"⁄ﬂ"¤W —Êﬁ¬—⁄}⁄O⁄Q•⁄ﬂß, @•Êﬁ´ÊM•⁄¡Ê:—

"7. R¬ﬁ¶ "⁄·Ëƒ¿"⁄'¥ '⁄¶´ÊÁ•⁄ﬂ ƒO⁄– ¡⁄‡Æ¤øﬂWM}⁄ "¤'⁄´⁄•⁄ R¬ﬁ¶ "⁄·Ëƒ¿•⁄ 15% 'Ê^⁄ﬂ` '¤V⁄‡ BÆ⁄∞}⁄ﬂ° ƒO⁄– ¡⁄‡Æ¤øﬂ "⁄¡ÊW´⁄ "⁄¿P°V⁄}⁄ ∂◊⁄OÊæ⁄ﬂ "Ê‡ﬁm¤¡⁄ﬂ O¤¡⁄ﬂV⁄◊⁄ﬂ '¤V⁄‡ S¤—⁄W —Êﬁ"¤ "¤'⁄´⁄V⁄◊⁄ﬂ (´¤´È m¤✓´È" ÆÊ„ﬁmÈ% "Ê'O⁄≈È")

7G. R¬ﬁ¶ "⁄·Ëƒ¿"⁄'¥ BÆ⁄∞}⁄ﬂ° ƒO⁄–PQM}⁄ 'Ê^⁄ﬂ` "¤'⁄´⁄•⁄ R¬ﬁ¶ "⁄·Ëƒ¿•⁄ 20%".

"⁄¿P°V⁄}⁄ ∂◊⁄OÊæ⁄ﬂ "Ê‡ﬁm¤¡⁄ﬂ O¤¡⁄ﬂV⁄◊⁄ﬂ '¤V⁄‡ S¤—⁄W —Êﬁ"¤ "¤'⁄´⁄V⁄◊⁄ﬂ (´¤´È m¤✓´È" ÆÊ„ﬁmÈ% "Ê'O⁄≈È")

(∏) 8´Êﬁ O⁄✓"⁄ﬂ´⁄M∂✓ '¤V⁄‡ @•⁄¡Ê•⁄ﬂ¬´⁄ (2) '¤V⁄‡ (3)´Êﬁ O¤ƒMV⁄◊⁄Δ"´⁄ ´⁄"⁄ﬂ‡•⁄´ÊV⁄ÿVÊ ∂•⁄ƒﬂ, C OÊ◊⁄W´⁄ O⁄✓"⁄ﬂ´⁄M∂✓V⁄◊⁄´⁄‡≠ ´⁄"⁄ﬂ‡•⁄´ÊV⁄◊⁄´⁄‡≠ @´⁄ﬂO⁄✓"⁄ﬂ"¤W —Êﬁ¬—⁄}⁄O⁄Q•⁄ﬂß, @•Êﬁ´ÊM•⁄¡Ê:—

73 4

"8. 1500 ". ". WM}⁄ O⁄t"Êﬂ OÊÆ¤"næ⁄ﬂ "¤'⁄´⁄•⁄ R¬ﬁ¶ "⁄·Ëƒ¿•⁄ 6% '¤V⁄‡ R¬ﬁ¶ "⁄·Ëƒ¿"⁄'¥ BÆ⁄∞}⁄ﬂ° ƒO⁄–

¡⁄‡Æ¤øﬂ"⁄¡ÊW´⁄ "Ê‡ﬁm¤¡⁄ﬂ O¤¿∑ÈV⁄◊⁄ﬂ

8G. 1500 ". ". WM}⁄ O⁄t"Êﬂ O⁄ﬂ¿∏OÈ "¤'⁄´⁄•⁄ R¬ﬁ¶ "⁄·Ëƒ¿•⁄ 20 % OÊÆ¤"næ⁄ﬂ '¤V⁄‡ R¬ﬁ¶ "⁄·Ëƒ¿"⁄'¥

BÆ⁄∞}⁄ﬂ° ƒO⁄– ¡⁄‡Æ¤øﬂWM}⁄ 'Ê_`´⁄

"Ê‡ﬁm¤¡⁄ﬂ O¤¿∑ÈV⁄◊⁄ﬂ

(") 10´Êﬁ O⁄✓"⁄ﬂ´⁄M∂✓ '¤V⁄‡ @•⁄¡Ê•⁄ﬂ¬´⁄ (2) '¤V⁄‡ (3)´Êﬁ O¤ƒMV⁄◊⁄ ´⁄"⁄ﬂ‡•⁄´ÊV⁄ÿVÊ ∂•⁄ƒﬂ, @´⁄ﬂO⁄✓"⁄ﬂ"¤W C OÊ◊⁄W´⁄ O⁄✓"⁄ﬂ´⁄M∂✓V⁄◊⁄´⁄‡≠ ´⁄"⁄ﬂ‡•⁄´ÊV⁄◊⁄´⁄‡≠ —Êﬁ¬—⁄}⁄O⁄Q•⁄ﬂß, @•Êﬁ´ÊM•⁄¡Ê:—

"10. 1500 ". ". WM}⁄ O⁄t"Êﬂ O⁄ﬂ¿∏OÈ "¤'⁄´⁄•⁄ R¬ﬁ¶ "⁄·Ëƒ¿•⁄ 10 % OÊÆ¤"næ⁄ﬂ '¤V⁄‡ R¬ﬁ¶ "⁄·Ëƒ¿"⁄'¥

'⁄}⁄ﬂ° ƒO⁄–PQM}⁄ 'Ê^⁄ﬂ` '¤V⁄‡ BÆ⁄∞}⁄ﬂ°

ƒO⁄– ¡⁄‡Æ¤øﬂ "⁄¡ÊW´⁄ l‡¬—Èo

"Ê‡ﬁm¤¡⁄ﬂ O¤¿∑ÈV⁄◊⁄ﬂ

10G. 1500 ". ". WM}⁄ O⁄t"Êﬂ O⁄ﬂ¿∏OÈ "¤'⁄´⁄•⁄ R¬ﬁ¶ "⁄·Ëƒ¿•⁄ 20 %".

OÊÆ¤"næ⁄ﬂ '¤V⁄‡ R¬ﬁ¶ "⁄·Ëƒ¿"⁄'¥

BÆ⁄∞}⁄ﬂ° ƒO⁄–PQM}⁄ 'Ê_`´⁄ l‡¬—Èo

"Ê‡ﬁm¤¡⁄ﬂ O¤¿∑ÈV⁄◊⁄ﬂ

(t) 12´Êﬁ O⁄✓"⁄ﬂ´⁄M∂✓ '¤V⁄‡ @•⁄¡Ê•⁄ﬂ¬´⁄ (2) '¤V⁄‡ (3)´Êﬁ O¤ƒMV⁄◊⁄ ´⁄"⁄ﬂ‡•⁄´ÊV⁄ÿVÊ ∂•⁄ƒﬂ, @´⁄ﬂO⁄✓"⁄ﬂ"¤W C OÊ◊⁄W´⁄ O⁄✓"⁄ﬂ´⁄M∂✓V⁄◊⁄´⁄‡≠ ´⁄"⁄ﬂ‡•⁄´ÊV⁄◊⁄´⁄‡≠ —Êﬁ¬—⁄}⁄O⁄Q•⁄ﬂß, @•Êﬁ´ÊM•⁄¡Ê:—

74 5

"12. 1500 ". ". '¤V⁄‡ @•⁄PQM}⁄ 'Ê^⁄ﬂ` "¤'⁄´⁄•⁄ R¬ﬁ¶ "⁄·Ëƒ¿•⁄ 15% O⁄ﬂ¿∏OÈ OÊÆ¤"næ⁄ﬂ '¤V⁄‡ R¬ﬁ¶

"⁄·Ëƒ¿"⁄'¥ '⁄¶´ÊÁ•⁄ﬂ ƒO⁄– ¡⁄‡Æ¤øﬂWM}⁄ 'Ê^⁄ﬂ` '¤V⁄‡ BÆ⁄∞}⁄ﬂ° ƒO⁄– ¡⁄‡Æ¤øﬂ "⁄¡ÊW´⁄ "Ê‡ﬁm¤¡⁄ﬂ O¤¿∑ÈV⁄◊⁄ﬂ '¤V⁄‡ l‡¬—Èo "Ê‡ﬁm¤¡⁄ﬂ O¤¿∑ÈV⁄◊⁄ﬂ

12G. 1500 ". ". '¤V⁄‡ @•⁄PQM}⁄ 'Ê^⁄ﬂ` "¤'⁄´⁄•⁄ R¬ﬁ¶ "⁄·Ëƒ¿•⁄ 20%.".

O⁄ﬂ¿∏OÈ OÊÆ¤"næ⁄ﬂ '¤V⁄‡ R¬ﬁ¶ "⁄·Ëƒ¿"⁄'¥ BÆ⁄∞}⁄ﬂ° ƒO⁄– ¡⁄‡Æ¤øﬂWM}⁄ 'Ê_`´⁄ "Ê‡ﬁm¤¡⁄ﬂ O¤¿∑ÈV⁄◊⁄ﬂ '¤V⁄‡ l‡¬—Èo "Ê‡ﬁm¤¡⁄ﬂ O¤¿∑ÈV⁄◊⁄ﬂ

Ø. —⁄•¤Ã"⁄´È

¡¤d¿Æ¤ƒ¡⁄ﬂ.