Taxation Act - Index

Print

THE KERALA MOTOR VEHICLES TAXATION ACT, 1976

ACT 19 OF 1976

As Amended by Kerala Finance Act 2014

 

TABLE OF CONTENTS
Section No.TitleSection No.Title
 Preamble18.Composition of Offences
1.Short title, extent and commencement19.Compensation to local authorities from the proceeds of tax collected
2.Definitions20.Protection of action taken in good fatih
3.Levy of tax21.Exemption for motor vehicles used for agricultural operations
4.Payment of tax and issue of license22.Exemption from or reduction of tax
5.Exemption from tax23.Appeals
6.Refund of tax24.Powers of revision of Transport Commissioner
7.Payment of additional tax25.Surcharge on tax
8.Production of certificate of insurance26.Escaped assessment
9.Liability to payment of tax by person succeeding to the ownership possession or control of motor vehicles27.Rounding of fee, fine, penalty
10.Power of Officers of Police or Motor VehiclesDepartment to stop motor vehicles28.Power of Government to make rules
11.Power to seize, detain and sell motor vehicles29.Transitory provision
12.Additional tax payable when tax not paid30.Repeal and saving
12A.Interest on tax payable when tax is not paid31.Schedule
13.Amounts recoverable as arrears of land revenue32.Annexure I - One time tax
14.Transfers to defeat or delay recovery of tax and other amounts33.Annexure II - Lumpsum tax
15.Transport vehicle permit to be ineffective if tax not paid  
16.Penalties  
17.Offence by Companies