The Kerala Motor Vehicles Taxation Act, 1963 (No.24 of 1963)

()5. 137 THE KER/\LA MOTOR VEHICLES TAXATION ACT, 19% (Act 24 or 1953) C DN'rENTs Preamble. Sections 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24-. 25. 26. Short title, extent and commencement. Definitions. Levy of tax. Payment of tax and issue oflicence. Exemption ftom tax. Refund of tax. Payment of additional tax. Production ofcerulimtc of insurance. Liability to payment of tax by persons succeeding to the owner bi‘HP, possession or control of motor vehicles. Levy of tax, etc., in the ease of fleet owner. Power of an Oflieer of the Police or of the Motor Vehicle: Department to stop a motor vehicle. Penalty payable when tax not paid. Tax recoverable as an arrear of land revenues Transpolt vehicle permit to be ineffective if tax not paid. Other penalties. Offences by companies. Trial of ofl‘ences. Compensation to local authorities from the proceeds of tax collected. Protection for bonafide acts. Exemption for motor vehicles used [or agricultural operatic-us. Reduction of tax in cases of certain motor vehicles. Exemption from or reduction of tax. Appeals. Power of Government to make rules. Additional tax payable in certain cases. Repeal. Schedule 1. Schedule II. F/ I38 ACT 24 OF 1963 ‘ THE KERALA MOTOR VEHICLES TAXATION ACT, l963 An Act to unify and amend the law rt'lflllllg la the [cu] 4y” ma an mulw ”chute: m the Stale nf Kemla. ' Prmmb/t.——WHEREAS it Is expedient to unify and amend the laws relating to the levy of tax on motor vehicles in the State of Kerala; Be it enacted in the Fourteenth Year of the Republic of India as follows:— I. Short title, extent and mmnielmMmL—(l) This Act may be called the Kerala Motor Vehicles Taxation Act, 1963. (2) It extends to the whole ofthc State of Kerala. (3) It shall come into (are: on such date as the Government may, by notification in the Gazette, appomt. 2. DZI/UIUWNL—lll this Act, unless the context otheruisc requires,— (a) ‘ fleet owner ’ means a person, an institution or the Government who, or which, is the re istered owner of one hundred or . g . more transport vehicles used or kept for use in the State, ([7) ‘ladclt wergfil‘ (I) in relation to a motor vehwle means. In case a permit is Issued to the vehicle under the Motor Vehicles Act, 1939 (Central Act 4 of 1939), the maximum laden weight spemfied in such permit, if no such permit is issued, the maximum laden weight specified in the registration certificate of the vehicle, and ifsuch weight is not specified in such certificate, the maXimum laden weight of the vehicle determined in such manner as the Registering Authority may deem fit; (ii) in relation to a trailer means, in case a permit is issued to the vehicle to which the trailer Is attached under the Motor Vehicles Act, 1939 (Central Act 4 of 1939), the maximum laden weight specified in such permit in respect of the trailer, if no such permit is issued, the maximumOladcn weight speCIfied in respect of the trailer in the registration certificate of the vehicle to which the tiailcr is attached, and ifsuch weight is not specified in such certificate, the mattimum laden weight of the trailer deteimined in such manner as the Registering Authority may deem fit; (6) ' local authority ’ includes a cantonineiit authority Within the meaning of the Cantonments Act, 1924 (Cential Act ll of I924); ‘ Received the assent of the President on llth April l963 and published in the Gazette Extraotdinaiy dated l5th April, [963. 5 l ”r? «2» I39 (d) ‘piescribcd ’ means piesCIibcd by rules made under this Act; (c) ‘ ngistcicd owncr’ means the poison in whose name a. nioiox vehicle is registered or deemed to be registeieo undci the Motm Vehicles Act, 1939 (Central Act 4 of 1939), (f) ‘ State ’ means the State of Kerala; (g) ‘ Schedule ’ means a schedule appended to this Act, (It) ‘ tax ‘ means the motor vehicle tax imposed under this Act; (1) ‘ taxation olficer’ means, in the case of a fleet owner, the Regional Transport Officer, and in other cases such other oliicer as may be appointed by the Government to exercise the powers and to perform the functions of a taxation olficcr under this Act, (j) ‘ tax licence ’ means a licence issued undct sub-section (3) 01 section 4 and includes a duplicatc‘tax licence issued in place of the oiiginal licence, (Ii) ‘ year ’ means the financial yeai ; ‘liall yetir ’ means the fiist six months oi second SIX months of such yeai; and ‘qiiartcr‘ means the first three months or the second thiee months 01 such ‘ half year’; (I) words and expressions used but not defined in this Act but defined in the Motor Vehicles Act, 1939 (Central Act 4 of 1939), shall have the meaning respectively assigned to them in that Act. 3. Lazy oftan—(l) Subject to the other piovnsions of this Act, on and horn the date appointed under sub-section (3) of section I. a tax at the rates fixed by the Government by notification in the Gazette, not exceeding the maxtmuin tales speCificd in the Fnst Schedule, shall be leVicd on all motor vehicles used or kept for use in the State: Provxded that no tax shall be land on a motor vehicle kept by a dealer in, or a manufacturer of, such vehicle for the purposes of trade and used under the authorisation of a trade certificate granted by the registering authority. (2) The registcied owner of, or any pet son having possession or control of, a motor vehicle, of which the ceitificatc of registration is current, shall, for the pui poses of this Act, be deemed to use or keep such vehicle for use in the State except duiing any period for which the Regional Transport Officer has certified in the prescribed mannci that the motor vehicle has not been used or kept for use. (3) Notwtthstanding anything contained in sub-section (1), the Government may, by notification in the Castro, from time to time direct that a temporaiy licence for a peiiod not exceeding thirty days at a time may be issued in respect of any class of motor vehicles on pay- ment of such tax (not exceeding the maximum spemfied in Schedule 11) and subject to such conditions as may be specified in such notification. (4) In the case of motor vehicles in respect of which any ieciproL-al arrangement ielating to taxation has been cntercd into bet- ween tlie Goveinmcnt of Kcrala and any other State Government, the levy of tax shall notwithstanding anything contained in this Act, he in I40 accordance With the [aims and coiidiliuns ol sucli' iccipiocal (mange- mcnt: Prowdcd that the tax leviable under an such arrangement shall not exceed the tax leviable under the First chedule or the Second Schedule, as the case may be: Provided further that the terms and conditions of eveiy such reciprocal arrangement shall be published in the Gwen: and a copy thereof shall be placed before the Legislative Assembly. 4. Paymenl qftax and mu: of licence.—(l) The tax levied in pursuance ofsub-section (.1) ofsection 3 shall be paid in advance, in such manner as may be prescribed, by the registered owner or person having possession or control of the motor vehicle, for a quarter, half ear or year, at his choice, upon a quarterly, half yearly or annual icence to be taken out by him. EAIIIHMIIDH.—Thc tax for a half ycaily liceiicc shall not exceed twice, and the tax for an annual licence shall not exceed foul times, the tax For a quaiteily licence. (2) In the case oflialllyeaily and annual licence such icbate in respect of the tax as may be prescribed shall be granted. (.5) When any person pays the amount of tax in respect of a motot vehicle used or kept for use in the State or pioduccs a certificate horn the Regional Transpmt Cities, on proof, that no tax is payable in iespect of such vehicle, the Taxation Otficer shall— (a) grant to such peison a licence in the picscribed form, and (b) record that the tax has been paid for the specified period or that no tax is payable in respect of that vehicle, as the case may be, in the certificate of registration granted in respect of the vehicle undei the Motor Vehicles Act, 1939, or in the case of vehicles not registered under that Act, in a certificate in such form as may be pres- cribed by the Government. (4) No motor vehicle liable to tax under section 3 shall be kept for use in the State, unless the registered owner, or the person having possessmn or control of such vehicle has obtained a tax licence under sub-section (3) in respect of that vehicle. (5) No motor vehicle liable to tax undei section 3 shall be used in the State unless a valid tax licence obtained undei sub-section (3) is displayed on the vehicle in the prescribed manner. (6) Notwithstanding anything contained in SUb‘SCCIlOfl (I), no person shall be liable to tax duiing any period on account of any taxable motor vehicle, the tax due in respect of which for the same period has already been paid by some other person. 5. Exciriplian from [mu—(l) In the case of a motor vehicle not being intended to be used or kept for use dui iiig the lust month or first and second months of a quaitci, or the whole of a quaiter, half year or year, as the case may be, the registered owner or person having h». ”I possession or control of such vehicle, shall give previous intimation in writing to the Regional Transport Office! in whose jurisdiction the motor vehicle is kept that such vehicle would not be used for such period and may at the same time surrender the certificate of registration and peimit, if any, of the vehicle, and theieupon notwithstanding anything contained in sub-section (2) of section 3, the registered owner or such other person shall not be deemed to have used or kept for use the vehicle for such period and no tax shall be payable in respect of such vehicle for such period. . (2) Nothing in sub-section (I) shall exempt a person from liability to pay tax in respect of such vehicle, if on veiification it is found that the vehicle has been used during such period or any portion thereof. 6. Refund of Man—Where the tax for any motor vehicle has been paid for any quarter, half-year or year and the vehicle has not been used or ltept for use during the whole of that quarter, half-year or year or a continuous part thereof not being less than one month, a refund of the tax at such rates as may, from time to time, be notified by the Govern- ment, shall be payable siiliiect [0 such conditions as may be specified in such notification. 7. Payment of additional lain—When any motor vehicle in respect of which tax has been paid tis altered or proposed to he used, in such a manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or person who is in possession or control of such vehicle shall pay an additional tax ofa siim which is equal to the difference between the tax already paid and the tax which is payable in respect ofsuch vehicle for the cried for which the higher rate of tax is payable in consequence of its )eing altered or so proposed to be used and the licensing officer shall not grant a fresh tax licence in respect of such vehicle so altered or pioposed lobe so used until such amount of tax has been paid. 8. [’roduclzmi ofcmzfimlc of insurance—Every registered owner or person hayingr possession or contiol ofa motoi vehicle shall, at the time of making payment of the tax, pioduce before the taxation officer a valid certificate of insuiance in respect of the vehicle complying with the requiieinents of Chapter VII of the Travancore-Cochin Motor Vehicle Act, 1125 (Act X of l [25). 9. Linbzlily [0 payment of lax b] flETSDIU succeeding lo the ownersth, pariessrtm at 50111701 0/ main l'thltf!s.—(l) If the tax lewable in iespe ct of any motor vehicle ieinaiiis unpaid by any person liable for the payment thereofaiid such person before liaVint; paid the tax has transfei red the OWHCISlnp ofsuch vehicle 01 has ceased to be in possession or control of such vehicle, the peison to whom the ownership of the vehicle has been transfeiicd or the person who has possession or contiol of such vehicle shall be liable to pay the said tax to the Taxation Officer. (2) Nothing contained in this section shall be deemed o affect the liability to pay the said tax of the person who has transferred the ownership or has ceased to he in possessmn or control of such vehicles. (/ 142 ID. Lev] oflax, dc. , in I/ir ms: off/act uwm—r; In the case ofa fleet owner, the proVisions of sections 3, 4 and 6 shall, so far as may he, apply subject to the following modifications, namely:— (a) In order to determine the amount of tax payable by a fleet owner in any year, before the commencement of such year, the fleet owner shall first make and deliver to the Regional Transport Officer concerned a preliminary declaration in the prescribed form stating the prescribed particulars in iespect of the transport vehicles liable to tax under this Act kept by him on the last day of February or the year immediately preceding the year {or which such declaration is made. Such declaration shall be accompanied by a certificate of final assessment of tax, if any, issued by the Regional Transport Ofiicer concerned For such previous year, and such other documents as may be prescribed. (b) On receipt of such preliminary declaration and as soon as may be after the commencement of the year, the Regional Transport Ofl'icer concerned shall, on the basis of such declaration, determine the amount oftax to be paid by such fleet owner provisionally and com- municate the same to the fleet owner by issuing a certificate of provi- sional assessment of tax for the year in such form as may be prescribed. (c) The amount of tax provisionally determined under clause (5) shall be paid by the fleet owner to the Regional Transport Officer within fifteen days from the date of receipt of the certificate of the provisional assessment by him. (d) The fleet owner shall then fill up and sign a final declala- tion in the prescribed form stating the prescribed particulars m rcsPecl of the transport vehicles liable to tax under this Act kept by him in the current year and shall deliver within the prescribed time the final declaration so filled in and signed to the Regional Transport Officer concerned. Such declaration shall be accompanied by the certificate of provisional assessment of tax issued by the Regional Transport Oflicer concerned for the year and such other documents as may be prescribed. (t) On receipt of such filial declaration the Regional Transpoxt Officer concerned shall verify the numbei of tiansport vehicles used (it kept for use by the fleet owner during the current yeai, the passenger capacity in the case of stage carriages and contract cariiages, the peimit laden weight in the case of goods vehicles, the unladeii weight in the ease of other vehicles and such other particulars as may be deemed necessary and shall finally determine the amount of tax leviable at the rate fixed under section 3 on the transport vehicles of such fleet owner and communicate the same to the fleet owner by issuing a certificate of final assessment of tax [or the year in such form as may be prescribed. (f) When the amount of tax is finally determined under clause (a) taking into consideration the amount paid by the fleet owner under clause (c), the difference that may be due shall be paid by, or refunded to the fleet owner in such manner and Within such time as may be prescribed: Provided that the fleet owner shall be entitled to a propor- tionate reduction in the amount of tax finally leViable in respect of vehicles which are certified by the Regional Transport Officer concerned as not used for a period of one calendar month or more. l43 (g) Within thirty days of the transfer of ownership of any of his transport vehicles, the fleet owner shall ieport the iransler to the Regional Ti ansport Oflicer concerned. (It) The Regional Transport Ofliccr conccined may, for the purposes of this section, require the fleet owner to produce before him any transport vehicle or any accounts, registers, records or other docu- ments or to furnish any information OI may examine the vehicles or the accounts, registers, records, or other documents and the fleet owner shall comply With any such requirement made of him. I l. Pawn afar: Ojfmr Iffl/M Polite (II aft/w llfalor Whitley Drparl- mm! to 510,110 molar ”Hilda-‘(U Any Police Officer in uniform or any officer of the Motor Vehicles Department not below such rank as may be prescribed by the Government in this behalf, may require the driver ol any motOi vehicle in any public place to stop such vehicle and cause it to remain stationary, so long as may reasonably be necessary for the purpose of satisfying himself that the amount of the tax due in accord- ance with the proviSions of this Act in iespect ofsuch vehicle has been paid. (2) Any person failing to stop a motor vehicle when required to do so by any such officer under sub—section (I) shall, on conwction, be punishable With the same penalty as provided Ill section l5. l2. Penalty payablr when an rm! pant—When any registered owner or any person who has possmion or control of any motor vehicle used or kept for use in the State is in default in making a payment of the tax, the Regional Transport Officer may direct that, in addition to the amount of arrears, a sum not exceeding such arrears in respect of such vehicle shall be recovered from him by way of penalty: Provided that before giving any such direction the registered owner or person shall be given a reasonable opportunity of being heard. l3. Tax recoverable a: an arrear [If land mmnu:.—Any 13‘ due under this Act shall be recoverable in the same maitnei as an arrear of land revenue. The Motor Vehicle in respect of which tax is clue OI itsnccessories may lie distrained and sold in pursuance of this section whether or not such vehicle or accessories are in the pnssessmn 0! con- trol of the peison liable to pay the tax. 14. Transport vehicle [2:1sz in be 1'":thth gflax no! paid—Not- wilhstanding the provisions of the Motor Vehicles Act, 1939 (Central Act 40f 1939), iftlie tax due in respect ofa transport vehicle is not paid Within the prescribed period, the validity at the permit shall become iiiefl‘ective from the date of expiry of the said period unlil such time as the tax is actually paid. 15. Olhn penaltit: 7“ hocver contiavencs any of the provtsions oflliis Act ui any rule made theieundei shall, on conviction, if no other penalty is elsewhere pmVided in this Act or the rules for such a contra- vention, he punishable Wllh fine which may extend to one hundred rupees and in the event of such person having been previously convicted cfan offence under this Act or any rule made llieieundei, With fine which may extend to two hundred rupees. (/— I44 16. Oflmcu by £0ntfiani€r.—(l) \thre an offence under this Act has been committed by n company, evciy person who at the time the offence was committed, was in charge of, and was Iesponsrblc to the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty oflhe offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment provrded in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of‘ or is attributable to any neglect on the part of, any director, manager , secretary or other officer of the company, such direc- tor, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation.—For the purposes of this section,— (a) “ company ” means a body corporate, and includes a firm or other association of individuals; and (In) ‘fdirector ’ in relation to a firm means a partner in the "In. )7. Trial af (flatten—No court inferior to that of a Magistrate of the Second Class shall try an offence punishable under this Act. 18. Com/actuation to [oral anlhonh'e: from [he flawed: {1/ In: callected.— From the proceeds of' the tax collected under this Act every year, there shall be paid to each local authority such compensation as may be fixed by the Government with due regard to the length of the roads maintained by such local authority and the volume of motor traffic making use of such roads. The annual compensation payable shall be fixed in advance for periods of five years on the recommendation of" a Committee to be appointed by the Government from time to time. The decision of the Government in the matter shall be final. l9. Prolahanfm bonaftd: (MIL—N0 prosecution, suit or other proceedings shall lie against any person for anything in good faith, done or intended to be done, under this Act. 20. Exempzinn for mm which: um! fir agricultural apemtions.— Where the registered owner or the person havmg possession or control of' a motor vehicle is an agriculturist and that motor vehicle has been designed For agricultural operations relating to food crops and is used solely for such operations in relation to his own land, then, that vehicle shall be exempt from the payment of' the tax. Explanaltan.—For the purposes of this section the expression “ agricultural operations ” includes,— (i) tilling, sowing, harvesting, crushing of any agricultural produce or any other similar operation carried out for the purpose of agriculture; 92f (2* Lee 145 (ii) transport of manure, seeds, insecticides and other like articles required for work in the land from the market to the land, and (in) transport of any agricultural produce from the land to the place of storage or from the place of storage to the market. 21. Reduction of tax in mm of certain mater whzcle:,—-—Where the registered owner ofa motor vehicle used or kept for use in the State is a co—operative society registered or deemed to be registered under any law relating to co-operativc moieties for the time being in force, the tax payable in respect of that motor vehicle shall be one half of the rates specified in beltedule I, if the taxation officer is satisfied, after such enquiry as he deems fit, that,— (i) the co-operative society is solely engaged in the husmess of transport of goods or passengers or both from one place to anothei in motor vehicles; (1i) at least seventy-five per cent of the members of the co-operative society are its employees; (ii!) at least fifty per cent of the membeis of the co—operativc society are not related to each other; (in) at least ninety per cent of the employees of the society are its members; and (u) the motor vehicle is used or kept for use exclusively for the purpose of the co-operative society. Explanation.—For the purposes of this section a member shall be deemed to be related to any other member if that member is the husband, wife, brother or Sister or any lineal ascendant or descendant of that other member. 22. Exemfiltan from or reduction of Una—The Government may, if in its’opinion, it is necessary in the public interest so to do, by notifica- tion in the Gazette, make an exemption, reduction in the rate or other modification in regard to the tax payable— (1) by arty person or class of poisons; or (it) in respect of any motor vehicle or class of motor vehicles; of (izi) in respect of any motor vehicle or class of motor vehicles using a specified route. 23‘ Appmlr.—-Any person, who is aggrieved by any order of a Taxation Officer or Regional Transport Officer made under this Act, may within the prescribed time and in the prescribed manner, appeal to the District Collector. 24. Power ofCovemment to make "I’LL—(l) The Govermcnt may, subject to the condition of previous publication) by notification in the Gazette, make rules for carrying out the purposes ofthts Act. (2) In particular and without prejudice to the generality of the foregoing power the Government may make rules {or all or any of the following purposes, namely :— (a) to prescribe the manner in which tax shall he paid and the documents to be produced for the issue of tax licence; 315—10 (/ 146 (b) to prescribe the manner of certifying under sub-section (2) of section 3; (c) to prescribe the form of any tax licence, certificate or declaration, and the particulars to be stated theiein; (d) to prescribe the conditions under which duplicate tax licence may be granted and the fee payable for such grant; (I) to regulate the manner in which refunds or deductions or exemptions may be claimed; (f) to prescribe the rank of officer who may exercise power under section ll; (g) to provide for the total or partial exemption from liabi- lity to payment of the tax of any motor vehicle brought into the State by any person visiting the State or mak- ing a temporary stay therein, the amount which shall be payable on account of such vehicle and the tax licence which any such vehicle shall carry ; (It) the time within which and the manner in which an appeal may be made under section 23, the fees to be paid in respect of such appeal and the conduct and heating of such appeal ; (i) any other matter which may be prescribed. (3) Any rule made under sub-section (1), may provide that a breach thereofshall be punishable with fine which may extend to fifty rupccs. (4) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of fourteen days which may be compiised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately followmg, the Legislative Assembly make any modification in the rule or decide that the rule should not he issued, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be ; so however that any such modification or annulment shall be Without prejudice to the validity ofanything previously done under that rule, 25, Additional [fl\ payablr m ("Iain (rum—(I) Where bcfcue the commencement ofthis Act tax in respect of a motor vehicle for the quarter, half year or year commencing on the first day of April, 1963, has been paid at the rates m force at the time of payment, the register- ed owner or per son havmg possession or control of such motor vehicle shall be liable to pay, in addition, an amount equal to the difTerence between— (i) the tax calculated at the rate fixed under this Act for the period beginning With the date of commencement of this Act and ending With the quarter, half year or year as the case may be, and (ii) the tax calculated at the rate in force immediately before the commencement of this Act for the same. period. IS J 147 (2) The amount payable under sub-section (1) shall be paid in such manner and within such time as may be prescribed. 26. Rypml.—The Madras Motor Vehicles Taxation Act, 1931 (Madras Act III of 1931) as in force in the Malabar District re- ferred to in sub-section (2) of section 5 of the States Reorganisation Act, 1956 (Central Act 37 of 1956) and the provmonx of the Travancore— Cochin Vehicles Taxation Act, 1950 (Act XIV of 1950) in so far as they relate to taxation and licensing of motor vehicles are hereby repealed: Provided that such repeal shall not affect— (a) the previous operation of the said enactments or anything duly done or suffered thereunder; or (b) any right, privrlege, obligation or liability acquired, accrued or incurred under the said enactments; or (c) any penalty, forfeiture or punishment incurred in res~ Feet of any ufl'euct: Committed against the said enactments; or (d) any investigation, legal proceeding or remedy in respect of such right, privilege. obligation, liability, penalty, forfeiture or punish- ment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed: Provided further that any licence issued under any of the repeal- ei enactments shall continue to be valid for the period for which such licence or token has been issued as ifit were a tax licence issued under this Act. 3/540; SCHEDULE 1 [See Section 3 (1)] Chm of z-zlmlr: Moion cycles (including Motor Scooters and Cycles with attachment for propelling ihe same by mechanical power); (a) Bicycles not exceeding 100 kg. in unladen “eight . . (b) Bicycles exceeding 100 kg. bu} noi exceeding 200 kg. in unladen weight (5) Bicycles exceeding 200 kg. in unladen weight , (d) Bicycles Wlll'! side car or drawmg a trailer . (e) Tricyclcs . Invalid carriages . Goods vehicles , (a) Motor cycle liucks not exceeding 300 kg. in laden weight (b) Vehicles not exceeding 1,000 kg. in laden weight (6) Vehicles exceeding 1,000 kg. but not exceeding 1,500 kg. in laden weight (d) Vehicles exceeding 1,500 kg. but not exceeding 2,000 kgnn laden weight _ (z) Vehicles exceeding 2,000 kg. but not exceeding 3,000 kg. in laden weight (j) Vehicles exceeding 3,000 kg. but not exceeding 4,000 kg. in laden weight . (g) Vehicles exceeding 4,000 kg. but not exceeding 5,500 kg. in laden weight . (h) Vchlf‘lCS exceeding 5500 kg. but not exceeding 7,000 kg. in laden weight . (1) Vehicles exceeding 7,000 kg. but not exceeding 9,000 kg. in laden weight (1) Vehicles exceeding 9,000 kg. but not exceeding 9,500 kg. in laden weight (1:) Vehicles exceeding 9,500 kg. but not exceeding 10,500 kg. in laden weight (1) Vehicles exceeding 10,500 kg. in laden weigh! . c? ,_ 4:7- ., Maximum quantify tax For vehicles jillld with pneumatic lyre: Rs. 6-00 900 12-00 15 00 1500 750 33-00 67-00 133 00 160-00 2 10-00 270-00 325-00 425-00 525-00 575‘00 625-00 725-00 For ul/m vehicle: Rx. 8-00 12-00 16-00 18-00 10'00 10-00 4300 100-00 20000 24000 31500 405.00 525-00 675-00 325-00 90000 975-00 1,125-00 8H