The Government of Karnataka on December 12, 2023, issued the Karnataka Motor Vehicles Taxation (Second Amendment) Bill, 2023.
The following amendments have been stated:
• In section 3, which states “Levy of tax”, in sub-section (1), in the fifth proviso:
(i) In clause (aa), for the figures and letters "5500 kgs", the figures and letters "12,000 kgs'" shall be substituted; and
(ii) In clause (d), for the words " fifteen", the words " ten" shall be substituted.
• In Section 7, which states “Refund of tax”, in sub-section (3), after the second proviso, the following has been inserted, namely:
"Provided further that the registered owner who has paid the tax in part under clause (i) of third proviso of sub-section (3) of section 4 shall not be entitled to a refund of tax unless the tax is paid in full".
This notification will come into force from January 01, 2023.
[Notification No 23 of 2023]
