Bare Act Search Results

The Kerala Road Safety Authority Act, 2007 Complete Act

State: Kerala

Year: 2007

.....State at the rates specified for such vehicle in the Schedule: Provided that no such cess shall be levied on a motor vehicle kept by dealer or manufacturer of such vehicle for the purpose of trade: Provided further that if the Government are of opinion that it is necessary in the public interest so to do, they may, by notification in the Gazette, make an exemption in regard to the cess payable under this Act in respect of any motor vehicle or class of motor vehicles. (2) Every cess leviable under sub-section (1) shall be payable by the registered owner or any person having possession or control of the motor vehicle, as the case may be. (3) The cess levied under sub-section (1) shall be collected by the taxation officer appointed under the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976) or in such manner and at such time as may be prescribed. (4) The Government may, by notification in the Gazette, direct that for the purpose of collection of cess, the provisions of the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976), shall apply, subject to such modifications as may be specified in the notification. (5) Where any person who is liable to pay the cess in respect of.....