The Government of Karnataka on December 30, 2023, issued the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2023, to further amend the Karnataka Motor Vehicles Taxation Act, 1957.
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 shall be inserted, namely:
"Provided further that, the registered owner who has paid the tax in part under clause (i) of the 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, 2024.
For further details, kindly refer to the document attached.
[Notification No 34 OF 2023]
