The Government of Karnataka on December 12, 2024, notified the Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2024 to further amend the
The following has been stated-
•In section 3A, after sub-section (1A), the following shall be inserted, namely:- “(1B) In Addition to the existing cess of the tax levied under section 3 on the Motor Vehicles registered under the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), additional cess of Rupees Five Hundred for two wheeler and Rupees One Thousand for Motor Cars shall be levied and collected on the nontransport vehicles at the time of registration for the purpose of the Karnataka Motor Transport and other Allied Workers Social Security and Welfare Fund. Explanation: For the purpose of this sub-section ‘non-transport vehicles’ means as specified by a Notification by the Central Government under the provisions of the Motor Vehicles Act, 1988.”
[Notification No . 03 OF 2025]
