The Kerala Motor Vehicles Taxation (Amendment)act, 1993 [1] Complete Act - Bare Act

THE KERALA MOTOR VEHICLES TAXATION (AMENDMENT)

ACT, 1993 [1]

(ACT 7 OF 1993)

An Act further to amend the Kerala Motor Vehicles Taxation Act, 1976.

Preamble. " whereas it is expedient further to amend the Kerala Motor Vehicles Taxation Act, 1976, for the purposes hereinafter appearing;

be it enacted in the Forty-fourth year of the Republic of India as follows:"

1. Short title and commencement. "(1) This Act may be called the Kerala Motor Vehicles Taxation (Amendment) Act, 1993.

(2) It shall be deemed to have come into force on the 3rd day of January, 1993.

2. Amendment of section 4."In section 4 of the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976) (hereinafter referred to as the principal Act), in sub-section (1),"

(i) in the second proviso, for the words "a motor vehicle", the words, brackets, figure and letter "a motor vehicle, other than a motor cycle (including motor scooter and cycle with attachment for propelling the same by mechanical power) or a three wheeler or a motor car as specified in item 6A of the Schedule," shall be substituted;

(ii) for the fourth proviso, the following provisos shall be substituted, namely :"

"Provided also that a registered owner or person having possession or control of a motor cycle (including motor scooter and cycle with attachment for propelling the same by mechanical power) or a three wheeler as specified in item 2 of the Schedule or a motor car as specified in item 6A of the said Schedule shall pay the tax payable in respect of that vehicle in advance for a p eriod of two years in lumpsum upon a licence for such period:

Provided also that a registered owner or a person liable to pay tax for a period of two years under the preceding proviso may, at his choice, pay tax in advance for a period of five years or ten years or fifteen years in lumpsum upon a licence for such period.";

(iii) in the Explanation for the words "The tax for an annual licence shall not exceed four times", the words "The tax for an annual licence shall not exceed four times, tax for two years' licence shall not exceed eight times" shall be substituted.

3. Amendment of section 6."In section 6 of the principal Act, in sub-section (1),"

(a) for the words "for any quarter or year" the words and figure "for any period specified in section 4" shall be substituted;

(b) for the words "that quarter or year", the words "that period" shall be substituted.

4. Repeal and saving. "(1) The Kerala Motor Vehicles Taxation (Amendment) Ordinance, 1993 (2 of 1993), is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act.