Karnataka Motor Vehicles Taxation (Amendment) Act, 2024
[Karnataka Act 12 of 2024][6th March, 2024]
CONTENTS
1. Short title and commencement
An Act further to amend the Karnataka Motor Vehicles Taxation Act, 1957.
Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) for the purpose hereinafter appearing:
Be it enacted by the Karnataka State Legislature in the seventy fifth year of the Republic of India as follows:
1. Short title and commencement.—(1) This Act may be called the Karnataka Motor Vehicles Taxation (Amendment) Act, 2024.
(2) It shall come into force at once.
2. Amendment of ## Section 3.—In the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as Principal Act), in Section 3, in sub-section (1), in the fourth proviso, for clause (c), the following shall be substituted, namely:—
“(c) In case of Construction Equipment Vehicles (as defined in clause (cab) of Rule 2 of the Central Motor Vehicles Rules, 1989) and vehicles fitted with air compressor and generator, tax shall be levied at the rates specified in Part-A7 of the schedule.”
3. Amendment of ## Section 3-A.—In the Principal Act, in Section 3-A, after sub-section (1) the following shall be inserted, namely:—
“(1A) In addition to the existing cess of the tax levied under Section 3 on the Motor Vehicles registered under the Motor Vehicles Act, 1988 (Central Act 59 of 1988), 3% additional cess shall be levied and collected on the transport vehicles for the purpose of the Karnataka Motor Transport and Other Allied Workers Social Security and Welfare Fund.”
4. Amendment of schedule.—In the Schedule to the Principal Act,—
(i) For Part A5 and the entries relating thereto, the following shall be substituted, namely:—
“PART A5
(See Section 3(1))
Lifetime Tax for Motor cars, Jeeps, Omni Buses and Private Service Vehicles.
Sl. No. | Class of vehicles | Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which does not exceeds Rs. 5 Lakhs | Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs. 5 Lakhs but does not exceeds Rs. 10 Lakhs | Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs. 10 Lakhs but does not exceeds Rs. 20 Lakhs | Motor cars, Jeeps, Omni Buses and Private Service Vehicles having floor area up to 5 Sq. Mtrs, cost of which exceeds Rs. 20 Lakhs | Motor cars, Jeeps, Omni Buses and Private Service Vehicles run on Electricity having cost of the vehicle which exceeds Rs. 25 Lakhs |
1 | 2 | 3 | 4 | 5 | 6 | 7 |
A | At the time of Registration of New Vehicle | 13 % of cost of the Vehicle | 14 % of the cost of the Vehicle | 17% of the cost of the Vehicle | 18% of the cost of the Vehicle | 10% of the cost of the Vehicle |
B | If the vehicle is already registered and its age from the month of Registration is: | Percentage of the Life Time Tax levied under Clause A | Percentage of the Life Time Tax levied under Clause A | Percentage of the Life Time Tax levied under Clause A | Percentage of the Life Time Tax levied under Clause A | Percentage of the Life Time Tax levied under Clause A |
1 | Not more than 2 years | 93% | 93% | 93% | 93% | 93% |
2 | More than 2 Years but not more than 3 Years | 87% | 87% | 87% | 87% | 87% |
3 | More than 3 Years but not more than 4 Years | 81% | 81% | 81% | 81% | 81% |
4 | More than 4 Years but not more than 5 Years | 75% | 75% | 75% | 75% | 75% |
5 | More than 5 Years but not more than 6 Years | 69% | 69% | 69% | 69% | 69% |
6 | More than 6 Years but not more than7 Years | 64% | 64% | 64% | 64% | 64% |
7 | More than 7 Years but not more than 8 Years | 59% | 59 | 59% | 59% | 59% |
8 | More than 8 Years but not more than 9 Years | 54% | 54% | 54% | 54% | 54% |
9 | More than 9 Years but not more than10 Years | 49% | 49% | 49% | 49% | 49% |
10 | More than 10 Years but not more than 11 Years | 45% | 45% | 45% | 45% | 45% |
11 | More than 11 Years but not more than 12 Years | 41% | 41% | 41% | 41% | 41% |
12 | More than 12 Years but not more than 13 Years | 37% | 37% | 37% | 37% | 37% |
13 | More than 13 Years but not more than 14 Years | 33% | 33% | 33% | 33% | 33% |
14 | More than 14 Years but not more than 15 Years | 29% | 29% | 29% | 29% | 29% |
15 | More than 15 years | 25% | 25% | 25% | 25% | 25% |
(ii) In Part A7, for the heading “Lifetime Tax for Construction Equipment Vehicles (As defined under Rule 2(ca) of the Central Motor Vehicle Rules, 1989) and vehicles fitted with Air Compressor and Generators” the heading “Lifetime Tax for Construction Equipment Vehicles (As defined under clause (cab) of Rule 2 of the Central Motor Vehicle Rules, 1989) and vehicles fitted with Air Compressor and Generators” shall be substituted.
(iii) In Part C6, for the heading “Refund Table for Construction Equipment Vehicles (As defined under Rule 2(ca) of Central Motor Vehicle Rules, 1989) and vehicles fitted with Air Compressor or Generators” the heading “Refund Table for Construction Equipment Vehicles (As defined under clause (cab) of Rule 2 of the Central Motor Vehicle Rules, 1989) and vehicles fitted with Air Compressor or Generators” shall be substituted.
5. Power to remove difficulty.—(1) If any difficulty arises in giving effect to the provisions of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2024, the State Government may, by notification in the Official Gazette, make such provisions as may appear to it to be necessary or expedient for purpose of removing the difficulty:
Provided that, no such order shall be made after the expiry of a period of two years from the date of commencement of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2024.
(2) Every order made under sub-section (1), shall as soon as after it is made, be laid before the State Legislature.